Benign Prostatic Hyperplasia

Introduction The process of urination is vital to the body for the removal of certain waste products. Normally, when the bladder gets full, urine is emptied from the body through the urethra in a process called urination. In urinary retention, a person’s bladder fills up and there is an urge to urinate but he is unable to completely empty his bladder. With chronic urinary retention, a person may be able to urinate, but he has some trouble starting a stream or emptying your bladder completely. He may urinate frequently, may feel an urgent need to urinate but have little success when he gets to the toilet; or he may feel he still have to go after having finished urinating. With acute urinary retention, he can't urinate at all even though he has a full bladder. Acute urinary retention is a medical emergency requiring prompt action. Acute urinary retention (AUR) is an extremely uncomfortable and potentially life-threatening condition characterized by a sudden inability to urinate associated with intense suprapubic discomfort. It is most often secondary to obstruction, but may also be related to trauma, medication, neurologic disease, infection, and occasionally psychological issues. Acute urinary retention (AUR) is one of the most significant, uncomfortable and inconvenient event in the natural history of benign prostatic hyperplasia (BPH). BPH is the virtual universal overgrowth of the prostate gland in men as they age. Various factors affecting BPH are age, genetic makeup, testosterone levels, and environment. As the prostate enlarges it compresses the urethra causing obstruction to urine flow. The urinary stream becomes smaller; there may be difficulty in initiating the stream, dribbling, and intermittent flow, frequency of urination, getting up at night to void (nocturia), inability to empty, or even inability to void at all (retention). Patient’s Profile Name: c Age: 69 Address: Civil Status: Married Chief Complaint: Difficulty in urinating ptc and bloody urine few days ptc Tentative Diagnosis: Acute urinary retention prob. Secondary to BPH History of Present Illness a. Present History Patient is 69 years old male retiree, a resident of PS Tagas, Tabaco City admitted at BRTTH with a chief complaint of dysuria. One week prior to consultation he had difficulty in urinating and presence of blood in the urine b. Medical History The patient claimed that he has hypertension and diabetes mellitus type II. Anatomy and Physiology Prostate gland The prostate is a walnut-sized gland that forms part of the male reproductive system. The gland is made of two lobes, or regions, enclosed by an outer layer of tissue. As the diagrams show, the prostate is located in front of the rectum and just below the bladder, where urine is stored. The prostate also surrounds the urethra, the canal through which urine passes out of the body. Scientists do not know all the prostate's functions. One of its main roles, though, is to squeeze fluid into the urethra as sperm move through during sexual climax. This fluid, which helps make up semen, energizes the sperm and makes the vaginal canal less acidic. Urinary Bladder The urinary bladder is a muscular sac for storing urine. The triangular base of the bladder, the trigone, is defined by the two ureters that deliver the urine and the one urethra that drains the urine. When empty, the bladder collapses, and folds (called rugae) from in the bladder wall. As it fills, the folds become distended and the bladder  becomes spherical. The wall of the bladder consists of three layers similar to those of  the urethra: the mucosa, the muscularis (here called the detrusor muscle), and the adventitia. Circular smooth muscle fibers around the urethra form the internal urethral sphincter. As a man matures, the prostate goes through two main periods of growth. The first occurs early in puberty, when the prostate doubles in size. At around age 25, the gland begins to grow again. This second growth phase often results, years later, in BPH. Though the prostate continues to grow during most of a man's life, the enlargement doesn't usually cause problems until late in life. BPH rarely causes symptoms before age 40, but more than half of men in their sixties and as many as 90 percent in their  seventies and eighties have some symptoms of BPH. As the prostate enlarges, the layer of tissue surrounding it stops it from expanding, causing the gland to press against the urethra like a clamp on a garden hose. The bladder wall becomes thicker and irritable. The bladder begins to contract even when it contains small amounts of urine, causing more frequent urination. Eventually, the bladder weakens and loses the ability to empty itself. Urine remains in the bladder. The narrowing of the urethra and partial emptying of the bladder cause many of the problems associated with BPH. Pathophysiology Urinary retention can be caused by an obstruction in the urinary tract or by nerve problems that interfere with signals between the brain and the bladder. If the nerves aren't working properly, the brain may not get the message that the bladder is full. Even if you know that your bladder is full, the bladder muscle that squeezes urine out may not get the signal that it is time to push, or the sphincter muscles may not get the signal that it is time to relax. A weak bladder muscle can also cause retention. As a man ages, his prostate gland may enlarge. Doctors call the condition benign prostatic hyperplasia (BPH), or benign prostatic hypertrophy. As the prostate enlarges, the layer of tissue surrounding it stops it from expanding, causing the gland to press against the urethra like a clamp on a garden hose. As a result, the bladder wall becomes thicker and irritable. The bladder begins to contract even when it contains small amounts of urine, causing more frequent urination. Eventually, the bladder weakens and loses the ability to empty itself, so urine remains in the bladder. The pathophysiology of bladder outlet obstruction in men with BPH has been attributed to both static and dynamic factors. The static obstruction is due to the bulk enlargement of the prostate encroaching upon the prostatic urethra and bladder outlet, whereas the dynamic obstruction is related to the tension of prostate smooth muscle. Diagnostic Evaluation and Lab Examination a. Ultrasound of whole abdomen * Normal * Gassy epigastria, gassy filled bowel loops * Empty bladder b. CBC WBC| 8. 1| RBC| 4. 16| Hemoglobin| 103| Hematocrit| 0. 31| Platelet| 273| c. Urinalysis Specific gravity| 1. 025| pH| 5. 0| Sugar| (-)| RBC| 13-15| Medical Treatment and Evaluation Treatment a. Admit to surgical ward. b. Labs: Ultrasound -CBC -Urinalysis c. I ; O q 4H d. Intravenous Rehydration e. Indwelling Catheter – To facilitate accurate measurement of urinary output for critically ill patients, Drug Study Ciprofloxacin Action: Interferes the conversion of intermediate DNA fragments into high-molecular-weight DNA in bacteria; DNA gyrase inhibitor. Indication: Adult urinary tract infections (including complicated); c hronic bacterial prostitis; acute sinusitis; lower respiratory skin, bone, joint infections; infectious diarrhea, exposure to inhalation anthrax; conjunctivitis, corneal ulcers (ophthalmic). Dose: PO 500mg q12h Adverse Effects: CNS: Headache, dizziness, fatigue, insomnia, depression, restlessness, seizures, confusion. GI: Nausea, constipation, increased ALT, AST, flatulence, insomnia, heartburn, vomiting, diarrhea, oral candidasis, dysphagia, pseudomembranous colitis, dry mouth INTEG: Rash, pruritis, uriticaria, photosensitivity, flushing, fever, chills, MISC: Anaphylaxis,Stevens-Johnson Syndrome MS: Tremor, arthalgia, tendon rupture Nursing Considerations: * Assess patient for previous sensitivity reaction Identify urine output; if decreasing, notify prescriber (may indicate nephrotoxicity); also check for increased BUN, creatinine. Nursing Care Management Ongoing Assessment * Monitor Intake and Output. * Assess Vital signs| Provides information about fluid balance, renal function as well as guidelines for fluid replacement. BP, Pulse, RR, and Temperature indicate response to fluid status. | Diet * Low Sodium diet| A diet high in sodium may raise blood pressure and caus e fluid retention, resulting in swelling of the legs and feet. | Sex Being sexually active may help keep the urethra open. But the patient should not get sexually aroused without ejaculating because the urethra may get blocked. Some treatments may also cause sexual problems. These problems usually do not last forever and most can be helped. Complications * Urinary Tract Infection * Bladder Damage * Chronic Kidney Disease| Urine is normally sterile, and the normal flow of urine usually prevents bacteria from growing in the urinary tract. When urine stays in the bladder, however, bacteria have a chance to grow and infect the urinary tract. If the bladder becomes stretched too far or for long periods, the muscle may be permanently damaged and lose its ability to contract. If urine backs up into the kidneys, permanent kidney damage can lead to reduced kidney function and chronic kidney disease. If you lose too much of your kidney function, you will need dialysis or a kidney transplant to stay alive. | References: Mosby, Elsevier. Mosby’s Guide for Nurses, 6th edition. Missouri, St. Louis: 2005 http://www. pennmedicine. org/encyclopedia/em_DisplayAnimation. spx? gcid=000136;ptid=17 http://www. nsbri. org/humanphysspace/focus4/ep-urine. html http://kidney. niddk. nih. gov/kudiseases/pubs/UrinaryRetention/ http://www. uptodate. com/contents/acute-urinary-retention http://www. ncbi. nlm. nih. gov/pmc/articles/PMC1477632/ http://www. scribd. com/doc/5989689/Case-Study-BPH http://wps. prenhall. com/wps/media/objects/3918/4012970/NursingTools/ch48_NCP_UrinElim_1316-1317. pdf http://www. drugs. com/cg/urinary-retention-in -men-aftercare-instructions. html

Care Ethics Essay

Did you ever stop and think long and hard about what type of person you are? Whether you put your needs before the needs of others, or if you care for others more than you care for yourself. The word â€Å"care† can mean many things. The ethics of care is a normative ethical theory about what makes actions right or wrong. It implies that there is moral significance in the elements of relationships and dependencies in human life. Care ethics normally seeks to maintain relationships by promoting the well-being of each other. The word â€Å"care† involves meeting the needs of not only our self, but others as well. It is inspired by memories of being cared for and the idealizations of self. Since â€Å"care† depends upon the contextual considerations, it is difficult to define. There have been at least three distinct but overlapping meanings that have emerged in the recent decades. It can be known as â€Å"an ethic defined in opposition to justice, a kind of labor, and a particular relationship. † In ethical literature, ‘care’ is most often defined as â€Å"a practice, value, disposition, or virtue, and is frequently portrayed as an overlapping set of concepts. One of the most popular definitions of care is â€Å"a species of activity that includes everything we do to maintain, contain, and repair our ‘world’ so that we can live in it as well as possible. That world includes our bodies, us, and our environment†. Care ethics was first most explicitly articulated by Carol Gilligan and Nel Noddings in the early 1980s. Gilligan, a graduate student at Harvard, wrote her paper outlining a different path of moral development than the one described by Lawrence Kohlberg, her mentor. Gilligan believed that her mentor Kohlberg’s model of moral development to be gender biased. She posed a different view and found that both men and women articulated the voice of care at different times, but pointed out that without women, the voice of care would nearly fall out of their studies. Later, Gilligan resisted readings of her work that suggests care ethics as relating to gender more than theme, and even established the harmony of care and justice ethics, but never fully abandoned her thesis of an association between women and relational ethics. Nel Nodding’s published Caring, in 1984. Caring developed the idea of care as a feminine ethic, and applied it to the practice of moral education. Nodding’s understood caring relationships to be basic to human existence and consciousness. She identified two parties in a caring relationship—â€Å"one-caring† and the â€Å"cared-for. † She stated that both parties have some form of obligation to care and meet the other morally, but not in the same manner. Nodding’s located the origin of ethical action in two motives. One is the human affective response that is a natural caring sentiment. The second is the memory of being cared-for that gives rise to an ideal self. She also identified two stages of caring, â€Å"caring-for† and â€Å"caring-about†. There were a number of criticisms that have been launched against care ethics. Some of the critiques include: slave morality, and that care ethics is empirically flawed. Care ethics as a slave morality is one of the first objections. The philosopher Frederick Nietzsche came up with the concepts of slave morality. Nietzsche believed that oppressed people tend to develop moral theories that confirm traits as virtues. This interprets the voice of care as emerging from traditions characterized by severely enforced sexual divisions of labor. Issues against caring practices are warned because women perform the work of care for their own economic and political disadvantage. This objection further implies that the voice of care may not be an authentic or empowering expression, but a product of false consciousness. Another critique is that care ethics is empirically flawed. People started to question the accuracy of Gilligan’s studies. She has been criticized that her conclusions are too narrow and that her studies were performed on an overly homogeneous groups. Critics argued that wider samples would be more accurate and yield more diverse results. Since care ethics has an association with women, it is often seen as a feminine ethic. Care ethics, feminine ethics, and feminist ethics are frequently seen as synonymous. However, not all feminine and feminist ethics are care ethics. The connection between care ethics and femininity has been subject to challenge. The idea that there may be a feminine approach to ethics can be traced far back into history. Assumptions of feminine ethics are that women are similar enough to share a common perspective, and that characteristically feminine traits include compassion, empathy, nurturance, and kindness. There is also the chance that it could be acknowledged that women are diverse, and that some men exhibit equally strong tendencies to care. It has been proven that many women, in actuality and in myth, do not display care. There are other factors known to correlate with care thinking such as: social identity, ethnicity, and class. But nonetheless, care is assumed to be a feminine trait. All in all, care ethics has a vigorous set of definitions and it can be understood in many different ways. It really can make you think of what is right or what is wrong on a daily basis. After learning about care ethics, it really makes me wonder about the ideal concept of it and what it means to me as an individual. Taking a look at the critiques of it, and whether or not you believe the critics or the philosophers who articulated it.

Art and Humanities Project Research Paper Example | Topics and Well Written Essays - 1000 words

Art and Humanities Project - Research Paper Example I do remember that these songs always made me feel happy, hipper-active and jovial. They gave me an outlet for feelings that I could not always comprehend or find words for. These songs made childhood experience an erasable experience. They made childhood seem to be filled with fun and activities, plays, dances and smiles. They simply made me view the world and all round me as welcoming and full of joy. Oh! How I miss the childhood day. What music do you associate with adolescence? Was this music a way to fit in or rebel? The adolescents are people caught up in the mix of transition between childhood and adulthood. During this period, they tend to copy a lot from the media, want to be heard, and have their decisions respected by their elder. Music plays a great deal in influencing the way they think and acts (Kerchner & Abril, 2009). The music that I associate with them would be those that make them feel that they have a place in society. This music includes Love ballads and blues, H ip pop, Rap, fork songs and Rock (Anonymous, 2009). It is only in rare occasions that one can associate them with Spiritual or religious songs. At this stage of life, most of them want to be associated with a carefree lifestyle. As an adolescent, I used to listen to Rap music, Hip-pop and Rock and roll. I was at locker heads with my parents in most instances because of this music. They yield in me the rebellious spirit because of their precise nature. Most of this music is full or provocative, derogatory and foul language. Most of them are performed with artists who abuse drugs, making them live carefree lifestyle. At this stage in life, I thought that, that was... Art and Humanities Project Music has lived up to be known as a universal language that expresses that which one cannot afford to remain silent about or put into words. Music has made its position as an extremely significant part of our lives because everyone tends to identify with it. In this paper, I have explained the roles of music in different stages and aspects of our lives. Music psychology is the science that investigates the interaction and relationship between music and the human mind. It uses psychological methods and theory to try to understand and interpret how the brain responds to music. The effect of music on people’s attitude, mind and emotion, is always eminent in their behaviors (Davis, 2010). People do connect to music because it directly relates to all sorts of human feelings and emotions. That is, whether a person feels confused or frustrated, sad and lonely, happy and jovial, or even spiritual, music that rightly suits the mood is always there. The effects of having deep connection to music are always positive not negative. With the help of the following questions, I am going to illustrate the association of music with different stages of life and emotions. I’d like to point out that music forms an integral part of our lives. It is one of the things that give most people an easy going with the world’s constraints. It affects people of all creeds, color and ages different, while evoking all sorts of feelings and emotions, which lead to the formation of deep connection with it in all phases of our lives.

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Assign2 Assignment Example | Topics and Well Written Essays - 250 words

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The impact of culture on consumer buying behaviour Essay

The impact of culture on consumer buying behaviour - Essay Example This paper illustrates that cultural factors have an important influence on the buying behavior of consumers. It consists of operating procedures that are mutually shared, norms, tools, values, and unstated assumptions. It also comprises standards for evaluating, communicating, and perceiving. Cultural factors differ by country to country and are a complex phenomenon when people move to foreign countries where the cultural dimensions that are prevalent are totally different. Under such circumstances, people are faced with various cultural reference groups which ultimately affect their behavior towards purchasing. Marketers, in response, must develop tools for marketing communication which seeks to address reference group and cultural factors from a domestic as well as global perspective. Market segmentation must be used by marketers to develop marketing messages for customers with the purpose of educating them about the service or product being offered so that they are stimulated to buy the service or product of the marketer being advertised. Culture is defined as a sum total of values, customs, and learned beliefs that guide the behavior of consumers living in a particular society. Consumer behavior is concerned about the decision-making processes of buyers. It studies behavioral variables and demographics to understand the wants of consumers. It is not easy to define culture in respect of its pervasive and broad nature. Its boundaries are not easy to define. There are several aspects to it which need to be understood.

Discuss or debate the Renaissance belief that harmoniously Essay

Discuss or debate the Renaissance belief that harmoniously proportioned buildings produce ideal Citizens - Essay Example The fanaticism and mysticism that are imprinted into the European mind brought about by the Middle Ages has been gradually debunked by the resurgence of rational thought of the period. Reason and not a blind following of the imposed doctrines by the church became the yardstick of the beauty, morality, and rightness of a principle or a thing. Rigid rationality and mathematical exactness has also been manifested in the artistic pursuits during this period. The beauty of balance and symmetry became evident in the artistic masterpieces that were produced herein. Having the notion that the ideal works of art should follow the strict logical and mathematical guidelines, artists in this era produced almost perfect symmetrical, proportional and balanced works of art. Renaissance architectural masterpieces were towering proofs of this artistic principle. According to Art History 361: Summary of the Renaissance: â€Å"A harmony of all parts with symmetry and order of geometric proportions and designs using Classical architectural elements† characterize Renaissance architecture. The intricacy of the designs during the medieval times was toned down to simplicity cleanness of design. Architectural beauty was a by-product of mathematical exactness. Claude Fayette Bragdon critically discussed the relation of the artist’s personal beliefs and lifestyle to his works, in his book The Beautiful Necessity. For him, â€Å"art is an expression of the self in terms of sense.† Art then is physical manifestation of one’s self—one’s ideology and tenets. Since art is a medium of expression, it subliminally evokes messages that create an effect in a person’s consciousness. Just as a writer can affect the psychological status and character of his reader, artists, such as architects, also can affect the psyche spectator of his magnum opus. If writers use meticulously chosen words, sentences, and paragraphs to evoke effective messages to influence his readers, we can also

Taxation Essay Example | Topics and Well Written Essays - 750 words - 2

Taxation - Essay Example Taxation in essence is a system created in order to fuel the society, a manner of giving back to society for its protection. This however is not the case in modern times. Governments use taxation to run the national affairs. One thing which has still not changed is using taxation to fund wars. This practice was carried out by empires thosands of years ago and is still in pratice today. An income tax is a tax levied on the income of corporations or individuals. The amounts of tax is determined by not a fixed amount but by a percentage. This means that the tax would increase as the income increase. In most economies there are different tax brackets. This would mean that a certain percentage would be charged for an income of a certain level, however as the income would cross that threshold the tax rate would increase. There are four different types of income taxes based on sources of funds accquired i.e. personal income tax, corporate income tax, capital gain tax, payroll tax and inheretence tax. The idea of income tax is not just to aquire money to run the society (government) but also to keep a check on earnings of the rich. This system of check and balance ensures that a share is given back to welfare of state. Inflation is also controlled through this mechanism. Moreover incomes taxes can be progressive, regressive or proportional. Sales tax is a form of consumption tax. Unlike the income tax it is not applicable when you earn but only when you spend. This is because although the tax is paid by sellers of commodities, it is not in fact actually paid by them. A typical example can be buying your favorite perfume from a shopping mall. When the payment is made there is a few extra pounds charged above the selling price. This is the sales tax; the perfume seller will pay this amount to the government. The income tax would still apply on the seller on his profits and would be collected separately. Adam Smith

Week Two LT Assignment Essay Example | Topics and Well Written Essays - 250 words

Week Two LT Assignment - Essay Example By integrating the quality program to the core process of their manufacturing of CD changers, BJB will be able to produce durable components. The products target market already exists; hence the main issue with the product is durability and better sound quality for vehicles. High end CD-changers should be of appropriate size saves on power and has the appeal for various car markers. Cost effectiveness would be applied by using affordable and durable electronic parts from countries like Japan. The recommended quality management approach to use for various projects is a Quality Philosophy methodology. This method is beneficial; firstly, because it guides and influences the way directors of the company applies strategy and innovation (Hoyle, 2008). By reducing staff turnover and improving quality assurance, this approach can be deemed most appropriate. Additionally, the organization will be in a position to motivate itself to meet their clients’ demand of quality products and services. A quality philosophy system will help BJB to enhance their productivity by engaging the organization divisions and the external contributors like suppliers and lenders. This usually creates a culture of continuous innovation in problem solving of technical matters. In conclusion, by adopting this philosophy, BJB can easily adapt to the ever consumer needs and this will promote efficiencies and quality on higher level (Hoyle, 2008). This is the basis of creating excellence and a healthy team that not only promotes business success but also sustains continuous

Accounting Standards Boards Essay Example for Free

Accounting Standards Boards Essay Increased globalization in the business world has brought to fore some of the issues and challenges that multinational businesses face in financial recording and reporting of foreign based operations. With operations based in different countries that operate under different accounting principles and with varying currencies, there has been a need for the accounting principles and standards to be converged. This has in the past nine years seen the accounting policy making suggesting a complete overhaul in the way financial statements are reported and a convergence between the USs generally accepted accounting principles (US GAAP) and the International Financial Reporting Standards (IFRS). This has been through various meetings between the International Accounting Standards Board (IASB) and US Financial Accounting Standards Board (FASB), two boards which determine these accounting standards. This paper therefore evaluates the history of the two boards and their relationship and looks at IASB equivalents to FASB original pronouncements. It also describes how a Master of Science in Accounting would prepare a student for an accounting profession. History of the Relationship between FASB and IASB US Financial Accounting Standards Board (FASB) is a board which is responsible for setting and improving financial accounting standards in the US and for governing and fostering preparation of financial reports by non-governmental organizations (Financial Accounting Standards Board, 2012).International Accounting Standards Board (IASB) on the other hand is also an independent board responsible for setting international financial reporting standards (IFRS Foundation, 2011). Whereas IASB and IFRS takes a principle based approach to accounting standards setting, FASBS GAAP does this through pronouncements which are based or rules. They both put a lot of emphasis on income statements, balance sheet, statements of changes in equity and cash flow statements as key reports that are important in financial reporting. Over the past decade these two boards which determine the accounting standards in the world have been working towards ensuring that the financial reporting all over the world converges. The convergence concept first took root in the 1950s in response to the cross border capital inflows that were as a result of the economic integration after world war two. These efforts initially focused on reducing difference in accounting principles between major capital markets globally otherwise referred to as harmonization of the accounting principles. By 1990s the concept had changed into convergence which sought to build high quality financial reporting standards to be applied internationally (Financial Accounting Standards Board, 2012a). Both developed in the 1970s, FASB and IASC (international Accounting Standards Committee) a predecessor to IASB, set a trend for expanding international accounting standards and with the reorganization of IASC into IASB in 2001, the use of IFRS among various countries has progressed rapidly. For instance, over 100 countries and the European Union use these standards issued by IASB. The U.S. mainly uses its own issued US GAAP (Progress Report, 2011; Cain, 2008). IASB and FASB have been working together towards converging the IFRS and the US GAAP since 2002. Even China and Japan have been working to bring together their accounting standards with IFRS as at 2009. Over the past decade the pace of convergence has been very fast with the internationalization of standards growing rapidly. In 2010, Securities and Exchange Commission in the US issues a report supporting the convergence of these standards through incorporation of the IFRS in the US financial system (Financial Accounting Standards Board, 2012a). This implies that the US has been increasing exploring adopting IASBs IFRSs, although there have been issues such as the fair value issues in IFRS and the cost of implementation that have slowed the progress. The IASB equivalents of the FASB original pronouncements As noted above, IASBs IFRS takes a principle based approach to accounting standard setting as compared to FASBs pronouncements which are viewed to be much stricter. In essence therefore, though IASB and FASB may address similar accounting concepts their approach to it may be different. It is these IASBs equivalents to FASBs pronouncements that bring the differences between GAAP and IFRS standards. Evaluating the FASBs original pronouncements and IASB, the manner in which accounting concepts are approached can be noted. These are: whereas IASBs IFRS requires that inventory costs of spoilage and idle capacity be excluded from the cost of inventory, FASBs GAAP does not; IFRS requires yearly comparison of financial statements unlike US GAAP which only views comparisons as desirable but require three year comparisons; IFRS permits but does not require reporting of comprehensive income unlike US GAAP which requires it; IFRS classifies liabilities as non-current if refinancing is complete before the date of the balance sheet unlike GAAP which classifies it as so, if refinancing is completed before the financial statements are issued; and prohibition of extraordinary items from the financial reports by IFRS unlike GAAP which permits but to a restricted items which affect profit and loss (Deloitte, 2004; FASB Report, 2002). Other accounting concepts that differ between IASB and FASBs original pronouncements are that IFRS requires that LIFO method of determining inventory cost be prohibited in IAS 2, unlike US GAAP which permits LIFO in SFAS 151, and that IFRS requires reversal of inventory write downs if given criteria are met unlike US GAAP which prohibits it. In addition FASB permits that inventory at net value be measured even if it is above cost unlike IFRS which restricts this to producers and broker-dealers inventories. FASB classifies the interest received and paid as operating activity in the cash flow statement unlike IASB which may classify it as financing, investing or operating activity. This leaves room for a number of interpretations. Furthermore, though FASB excludes overdrafts from cash, IASB includes it if it forms a critical and integral part of an organizations cash base or cash management (Deloitte, 2004; FASB Report, 2002). Other IASB equivalents to FASB pronouncements are enumerated as shown below (Deloitte, 2004; FASB Report, 2002): -IFRS restates previous financial statements in the event of non-mandated changes in accounting policy, unlike FASB which includes cumulative effects current financial statements net loss and profits -IASB uses change in estimated method to evaluate changes in depreciation of assets, unlike FASB which used change in accounting policy that is the net profit or loss cumulative effect. -IASB uses cost recovery method for construction contracts when the completed percentage cannot be determined for sure unlike the USA GAAP which uses completed contract method -IASB does not recognize deferred tax due to the an asset or liability tr ansaction that doesnt affect accounting or taxable profit and is not a business combination in IAS 12 unlike the US GAAP recognizes this these through its lack of initial recognition exemption as addressed in SFAS 109. -US GAAP has special exemptions due to the provision of deferred tax such as leveraged leasing, intangible developments in the gas and oil industry and undistributed earnings -IASB uses a tax rate that is substantially enacted to measure deferred tax liabilities and assets, which can be left to a lot of interpretations, unlike FASBs enacted tax rate which is sure and consistent -IASB uses rate applicable to undistributed earnings of an organization to measure the deferred tax on those earnings , unlike FASB which uses the higher of the tax rate between the one applicable to undistributed profits and the one applicable to distributed profits as addressed in SFAS 109 -IASB recognizes expense for share-based payment based on fair value of the payment whereas FASB recognizes this based on intrinsic value at grant date -IASB measures business combinations on the date of the acquisition whereas FASB does this on the date of consummation or closing date -IASB requires that recognizing a liability prior to acquisition restructuring be only if the one being acquired recognizes it under IAS 37, this is unlike FASB which recognizes it if the acquisition has already began -IASB recognizes in process RD as an intangible finite asset or good will, unlike FASB which recognizes it as expense How MSA Program prepares student for professional Accounting A Master of Science in accounting program is very important for anyone who intends to pursue an accounting career in the future. This program prepares a student by providing knowledge on the various accounting principles that need be applied in accounting profession. It also makes a student be aware of the various accounting standards that are existing in the world, how each differ, and how accounting records and done in each. In addition such a program provides analytical and critical thinking abilities. In addition, it offers a global perspective on accounting practices and business issues and provides a framework for effective development for team building and leadership skills, and ethical decision making in business. Lastly it will enhance interpersonal and communications skills through interactions which seek to learn ways of solving problems and issues in the accounting and finance realm. All these are critical for a career as an accountant. Conclusion This paper has discussed the history of the FASB and IASB boards and their relationship and has looked at IASB equivalents to FASB original pronouncements. It has shown that standardized management accounting and controlling concepts that transcend national boundaries are increasingly needed with concern on the need of an internationalized Accounting and financial reporting standard to help in comparing of financial statements of countries from different countries and also to make it efficient and less costly for multinational companies when they are conducting financial reporting of their performance. IASB and FASB have made tremendous progress thus fur in their bid to converge the global accounting standards.

The importance of strategic information

The importance of strategic information Abstract In a global marketplace, information has emerged as an agent and enabler of new competitiveness for todays enterprise. However the paradigm of strategic planning changes sufficiently to support the new role of information and technology. The question is, are changes can support the new role of information and technology and what is the relationship between strategic information system planning with the development database in an organization. Therefore, the development of strategic information system planning is importance in an organization. Strategic information system planning (SISP) is the process of creating a portfolio based on the use of information system in order to achieve organizational goals and objectives. Within SISP, organizational can clearly define their organizational goals, the critical success factor (CSF) and the problem areas within the organization activity. This article is to discuss the importance of SISP and its relationship with organizational database deve lopment and implementation. Keywords Strategic Information System Planning, SISP, DBMS, CSF, EI Introduction A succeed organization will have proper SISP to drive the organization to achieve their business needs and business goals. For that, SISP is developing to make sure that all activities support organizations business plan and at the same time align with its business needs and business goals. SISP is also use to predict the organization future. Within SISP, organization can avoid from barrier that they predict in a long term planning. Rockart (1979) stated that top management firm doesnt not much interest to the relationship between information system function and corporate strategy. He also said information system is treated as some back-room operation in support of day-to-day operation in an organization. As referred to Lederer A. L ( 1996), strategic information system planning is one of the major issues because of it is often face the failure while implement it. Many applications recommended by strategic information system planning studies are often disregarded while many other applications are implemented. Strategic information system planning is important to an organization because it can influence an organization favorably, and is difficult to accomplish, it is a legitimate target for research. Factor affecting strategic information system planning include top management of IS that are IS managers and chief information officer (CIO) emphasize the importance of their relationship with the Chief Executive Officer (CEO). Those closer to the CEO have a better understanding of the CEOs expectations. It is good to have a good relationship between CIO and other business unit for obtaining understanding and support of current and potential clients. Lack of management commitment and the absence of the control mechanism necessary to ensure the success of the plans can impede its implementation. Strategic Information System Planning According to Lederer and Sethi (1988) in 1980s, the concept of strategic information system planning (SISP) evolved. They come with the two concept of SISP. The first one is SISP viewed as the process of identifying a portfolio of computer based applications that will assist an organization in achieving the business plan and at the same time achieve the business organization goals. Meanwhile the second one is SISP involved searching for application with a high impact and with the ability to create an advantage over competitors to gain competitive advantage. Based on the theory of SISP, it can be define that the process of identifying a portfolio of computer-based applications to be implemented aligned with the corporate strategy and has the ability to create an advantage over competitors. Organization goals is analyze by defining what exactly organization hope in order to accomplish the goals. After organization goals have been analyzed, then critical success factor will evaluated so that it will affect the organization goals and objective in long term. Critical success factor is the element that organization should know and must work in order to survive in the business environmental. And lastly, identify the problem areas which are the weaknesses that organization already have. SISP help organization in overall strategic planning process in effectively and efficiently. Rogerson and Fidler (1994), a study on satisfaction using SISP showed that most organization that used SISP in running their operation more satisfied with the planning process and outcome than those who did not implement specific SISP method. SISP participants include top business, functional area, and information system management. In an organization, the success of IS plan can be determined with the involvement and commitment of senior management. Involvement of senior management is very important to determine whether the success or failure of the project. Senior management was the backlog behind the success of the project. Within SISP also can be used to improve the communication between top management and users regarding IT. This actually gain top management commitment. Communication and commitment will also help in increasingly the visibility of IT in organization. The purpose of SISP is to ensure that the IT organization align with the strategic goals of organization. Alignment of IT organization and business goals has been used to control and ensure that business goals will achieve and all the operation included the IT and IS that used in running the organization will keep in track. As referred to Earl (1993) , SISP alignment will also help in identifying strategic applications, identifying new and higher payback applications, and developing an information architecture. Organizations also use the SISP to help in forecasting and allocating IT resources. With SISP, also can avoid loss of control of IS/IT in an organization. SISP is needed for the system to ensure the system that used in the organization integrated with other system or not. Without SISP in an organization, may lead to missed opportunity, duplicate system, incompatible system and wasted resources. Importance of Strategic Information System Planning The importance of SISP in an organization has been well documented within the IS literature. Within SISP, the integration of IS function within organization can be facilitate. Besides, SISP supports the identification of opportunities to use information systems for strategic purpose. SISP also ensures that adequate resources or the use of scarce resources are allocated to critical application and the use of resources in properly manner. With SISP, can ensures that the IS function support the organizational goals and objectives and also the activities at every level. Having a good strategic information system planning in organization, will determine whether the organization will success or failure. The reason why organization needs good strategic information system planning is that it can help organization to avoid misused of scarce resources. By planning, only projects that can generate good returns will get investors from the firm. A good planning is very important to avoid problem such as the misuse and wasted resources in form of system that nobody likes and used the system effectively. When a new system developed, pre-existing system can be used to communicate or interface properly and at the same time avoid the problem of Islands of automation. This can be happen if the organization has proper planning for their organization. Before develop a new system, planning is very important to make sure the smooth of business operation. First of all, the organization should identify their needs. Development of system should be a response to need whether at the transaction processing level or at the more complex information and support system levels. Priorities, objectives and authorization for information system projects need to be formalized first. The system development plan should identify the project resources that needed the procedures, and constraints for each application area. Planning should be flexible to adjust the priorities if necessary. Furthermore, to facilitate understanding of each application the plan must be specific enough. According to King, (King, 1995) in his article has argued that a strategic capability architecture mu st flexible and continuously improving infrastructure of organizational capabilities and at the same time gain companys sustainable competitive advantage. It is important to have SISP to maximize the benefits of changing technology and to take account of the different viewpoints of business professionals and IT professionals. System investments are made to support business objectives and also to gain inadequate infrastructure. SISP is important because it emphasizes the need to bring IT to bear on and sometimes influence strategic direction of the corporation is widely accepted by researchers. This is particularly true in contemporary environments where harnessing the power of technology resources could be critical for competitiveness. Relationship with Organizational Database Development Data are the raw material from which information is produced. Therefore, it is not surprising that in todays information-driven environment, data are a valuable asset that requires careful management. To access datas monetary value, data that stored in company database are data about customers, suppliers, inventory, and operations and so on. Imagine that all the data in the database loss. What will happen if the situation like that happen? Data loss puts any company in a difficult position. The company might be unable to handle daily operation effectively; it might be faced with the loss of customers who require quick and efficient service, and it might lose the opportunity to gain new customers. Data are a valuable resource that can translate into information. If the information is accurate and timely, it is likely to trigger action that enhance the companys competitive position and generate wealth. In effect, an organization is subject to a data information decision cycle; that is the data user applies intelligence to data to produce information that is the basis of knowledge used in decision making by the user. A critical success factor of an organization is efficient asset management. Critical success factor involve the management in an organization to know the current status of the organization in ICT. Based on the analysis of the business environment of the corporation, the critical success factors concerning the firm are identified. Critical success factor is refer to the limited number of area in which result, if satisfactory will ensure successful competitive performance for the organization. There are such area where things must go right for the business to flourish. Thus, the factor that are critical for accomplishing the objectives are identified at this stage. To manage data as a corporate asset, managers must understand the value of information that is processed data. Data are used by different people in different departments for different reasons. Therefore, data management must address the concept of shared data. Whatever the type of organization, the database predominant role is to support managerial decision making at all level in the organization. Thats why, SISP play a big role in organization. SISP is an important management function. It can help an organization use information technology (IT) more competitively, identify new, higher payback IT applications, and better forecast IT resources requirements. An organizations managerial structure might be divided into three levels which are top, middle and operational. Top level management makes strategic decisions; middle management makes tactical decisions and operational management make daily operational decisions. Operational decisions are short terms and affect only daily operations for example deciding to change the price of a product to clear it from inventory. Tactical decision involve a longer time frame and after larger scale operation; for example changing the price of a product in response to competitive pressures. Strategic decisions are those that affect the long term well-being of the company or even its survival; for example changing pricing strategy across product lines to capture market share. This shows that having a good SISP will lead the organization to achieve the goal and objective in short or long term in an organization. Database : Special Consideration The companys database is also known as the corporate or enterprise database. The enterprise database might be defined as the companys data representation that provides support for all present and expected future operations. Most of todays successful organization depends on the enterprise database to provide support for all of their operations from design to implementation to sales and services and from strategic planning to daily decision making. Having a computerized database management system does not guarantee that the data will be properly used to provide the best solution required by managers. A DBMS is just a tool for managing data and must be used effectively to produce the desired result. The introduction of a DBMS represents a big change and challenge. Throughout the organization, the DBMS is likely to have a profound impact, which might be positive or negative depending on how it administered. For example, one key consideration is adapting the DBMS to the organization rather than forcing the organization to adapt to the DBMS. The main issues should be the organizations needs rather than the DBMSs technical capabilities. However, the introduction of a DBMS cannot be accomplished without affecting the organization. The flood of new DBMS generated information has a profound effect on the way the organization functions and, therefore, on its corporate culture. The introduction of a DBMS into an organization requires careful planning to create an appropriate organizational structure to accommodate the person or people responsible for administering the DBMS. The organizational structure must also be subject to well developed monitoring and controlling functions. The administration personnel must have excellent interpersonal and communication skill combined with broad organizational and business understanding. Top management must be committed to the new system and must define and support the data administration functions, goals, and roles within the organization and that also the need of SISP in an organization. In the database development process, there have importance elements in order to develop the database. First, we need to identify the strategic planning factors. The strategic planning factors are in term of the goals of organization that want to achieve, the critical success factor and the problem areas in achieving the goals. In 80s and 90s, there has been a growing realization of the need to make information system of strategic information to an organization. In order to put the planning for strategic information system in perspective the evolution of information systems according to the three era model of John Ward, et al. (1990) is pertinent. According to this model, there are three distinct, albeit overlapping, eras of information system, dating back to the 60s. The relationship over time of the three eras of information system is shown in table 1: Data processing, management information system and strategic information system need to be planned and manage effectively and efficiently. Strategic information system needs to cater to the strategic demand of organization. For example, serving the business goals and creating competitive advantage as well as meeting their data processing and MIS needs. The key point is, as I just said before, organization need to have proper planning not only as tools for cutting cost but as means to adding value. Database Development and Implementation. For a company to succeed, its activities must be committed to its main objectives or mission. Therefore, regardless of a companys size, a critical step for any organization is to ensure that its information system supports is strategic plan for each of its business areas. The database administration strategy must not conflict with the information systems plans. After all, the information system plans are derived from a detailed analysis of the companys goal, its condition or situation and its business needs. Several methodologies are available to ensure the compatibility of data administration and information systems plans and to guide the strategic plan development. The most commonly used methodology is known as information engineering. Information engineering (IE) allows for the translation of the companys strategic goals into the data and application that will help the company achieve those goals. IE focuses on the description of the corporate data instead of the process. The IE rational is simple; business data type tends to remain fairly stable and do not change much during their existence. In contrast, processes change is often and thus require the frequent modification of existing system. By placing the emphasize on data, IE helps decrease the impact on systems when process change. The output of IE process is an Information system architecture (ISA) that serves as the basis for planning, development, and control of the future information system. Conclusion Linking IS to business goals is the heart of IS planning and without this link, the IS function will not have major relevance for the organization. Choosing the right planning methodology depends on the current use and spread of technology within the organization and the importance of the current systems. Resources available such as staff, skill, CASE tools, etc. will also impact this process. It appears that the use of more than one methodology should be recommended. While new technology can be advantageous, it can also pose severe problems if the right skills and expertise are not available to use it properly. The success of the overall information system strategy and therefore of the data administration strategy depends on the several critical success factors. Understanding the critical success factor help the database administration (DBA) develops a successful corporate data administration strategy. However, no matter how comprehensive the list of success factor is, it must be based on the notion that development and implementation of a successful data administration strategy are tightly integrated with the overall information system planning activity of the organization. References Lederer, A. L., Salmela, H. (1996). Towards a Theory of Strategic Information System Planning. Journal of Strategic Information System, 5, 237-253. Retrieved February 15, 2010 from: http://www.ingentaconnect.com/content/els/09638687/1996/00000005/00000003/art80005 Doherty, N. F., Marples, C. G., Suhaimi, A. (1999). The Relative Success of Alternative Approaches to Strategic Information System Planning: An Empirical Analysis. Journal of Strategic Information System, 8, 263-283. Retrieved February 15, 2010 from: http://www.sciencedirect.com/science?_ob=ArticleURL_udi=B6VG3-3YSXDH0-4_user=10_coverDate=09%2F30%2F1999_rdoc=1_fmt=high_orig=search_sort=d_docanchor=view=c_searchStrId=1219085305_rerunOrigin=google_acct=C000050221_version=1_urlVersion=0_userid=10md5=d2d5c8bc4cc3daab2e8918f7a7b8e62a Min, S. K., Suh, E. H., Kim, S. Y. (1999). An Integrated Approach Toward Strategic Information System Planning. Journal of Strategic Information System,8, 373-394. Retrieved February 15, 2010 from: http://www.ingentaconnect.com/content/els/09638687/1999/00000008/00000004/art00029 Cerpa, N., Verner, J. M. (1998). Case study: The effect of IS Maturity on Information System Strategic Planning. Information Management, 34, 199-208. Retrieved February 15, 2010 from: http://www.sciencedirect.com/science?_ob=ArticleURL_udi=B6VD0-3VKBF56-1_user=10_coverDate=11%2F02%2F1998_rdoc=1_fmt=high_orig=search_sort=d_docanchor=view=c_searchStrId=1219124246_rerunOrigin=google_acct=C000050221_version=1_urlVersion=0_userid=10md5=eea5fca85d4848200f104d31c4556a53 Chi, L., Jones, K. G., Lederer, A. L., Li, P., Newkirk, H. E. Sethi, V. (2005). Environmental Assessment in Strategic Information System Planning. Internatioanal Journal of Information Management, 25, 253-269. Retrieved February 15, 2010 from: http://www.sciencedirect.com/science?_ob=ArticleURL_udi=B6VB4-4FJTP9R-2_user=10_coverDate=06%2F30%2F2005_rdoc=1_fmt=high_orig=search_sort=d_docanchor=view=c_searchStrId=1219134034_rerunOrigin=google_acct=C000050221_version=1_urlVersion=0_userid=10md5=a68c3bd3f6483c65f80d756b65f6f890 Newkirk, H. E., Lederer, A. L. (2006). The Effectiveness of Strategic Information System Planning Under Environmental Uncertainty. Information Management, 43, 481-501. Retrieved February 15, 2010 from: http://www.sciencedirect.com/science?_ob=ArticleURL_udi=B6VD0-4J8D91T-2_user=10_coverDate=06%2F30%2F2006_rdoc=1_fmt=high_orig=search_sort=d_docanchor=view=c_searchStrId=1219339816_rerunOrigin=google_acct=C000050221_version=1_urlVersion=0_userid=10md5=210513d2a4e3f847ba5201ca6050e807 Grover, V., Segars, A. H. (2005). An Empirical Evaluation of Stages of Strategic Information System Planning: Patterns of Process Design and Effectiveness. Information Management 42, 761-779. Retrieved February 15, 2010 from: http://www.sciencedirect.com/science?_ob=ArticleURL_udi=B6VD0-4DFBX2C-2_user=10_coverDate=07%2F31%2F2005_rdoc=1_fmt=high_orig=search_sort=d_docanchor=view=c_searchStrId=1219352700_rerunOrigin=google_acct=C000050221_version=1_urlVersion=0_userid=10md5=fab4201d9ce3af6fe5493ae377f6dd42 Lederer, A. L., Vijay, S. (1992). Root Causes of Strategic Information System Planning Implementation Problems. Journal of Management Information System. 9 (1), 21-25. Retrieved February 16, 2010 from: http://proquest.umi.com.ezaccess.library.uitm.edu.my/pqdweb?index=15did=1175068SrchMode=1sid=1Fmt=3VInst=PRODVType=PQDRQT=309VName=PQDTS=1266960324clientId=28403 Warr, A. A Study of the Relationship of Strategic IS Planning (SISP) Approaches, Objectives and Context with SISP Success in UK Organizations. Retrieved February 16, 2010 from: http://is2.lse.ac.uk/asp/aspecis/20050059.pdf Pant, S., Hsu, C. (1995). Strategic Information System Planning: A Review. Retrieved February 16, 2010 from: http://viu.eng.rpiscrews.us/publications/strpaper.pdf

Voluntary Euthanasia Should Be Legalized Philosophy Essay

Voluntary Euthanasia Should Be Legalized Philosophy Essay Euthanasia comes from the Greek word Eu which means good and Thanatos meaning death Euthanasia. In modern usage, it has come to mean a gentle and painless death. Life is ended for a compassionate reason by an active or passive step taken by another person or the individual whom is suffering from a terminal illness or agonizing pain with no hope recovery. Voluntary euthanasia should be legalized in the United States, because a terminally ill, rational human being has the right to choose how they live and how they die. Individuals can choose to drink alcohol, smoke tobacco, eat an unhealthy diet and choose to not exercise, which will enviably lead to a shorter life expectancy as well as a terminal disease. However, none of these choices are illegal, uncommon or generally perceived as unethical. To force someone who is essentially going to die a very slow and agonizing death to live, changes their right to live to an obligation to live. Therefore, to deny euthanasia is to deny a persons right to autonomy and obligate them to suffer for the benefit of an outside agents belief. Euthanasia is broken down into voluntary, involuntary, non-voluntary categories and into sub categories of active and passive. Voluntary euthanasia refers to choosing to end life to escape prolonged suffering with either verbal consent or a written document such as a living will. Involuntary euthanasia refers to the mercy killing of an unconscious or comatose patient who is otherwise unable to explicitly make his intentions known. Non-voluntary euthanasia is taking a patients life without consent; murder. A well known philosopher Peter Singer believes, The consequences of an act or omission will often be, in all significant respects, indistinguishable. If a child needs antibiotics to survive an illness, not giving them is the moral equivalent of administering a lethal injection. Most of our moral guidelines are written to be in a negative format, do not kill as opposed to a positive format, you must preserve life. This is the only thing that bares weight to the argument that there is a difference between killing and letting die. Singer also believes, Just as preference utilitarianism must count a desire to go on living as a reason against killing, so it must count as a desire to die as a reason for killing. Singer has declared that the principle of respect for autonomy tells us to allow rational agents to live their own lives according to their own guidelines and decisions and to be free from coercion or interference. Should a rational agent choose to die, then respect for autonomy will lead us to assist them in their decision to die if they choose to do so. Singer refers to an earlier section of his book and restates these four reasons not to kill a self-conscious being; 1. The classical utilitarian claim that since self-conscious beings are capable of fearing their own death, killing them has worse effects on others. 2. The preference utilitarian calculation that counts the thwarting of the victims desire to go on living as an important reason against killing. 3. A theory of rights according to which to have a right one must have the ability to desire that to which one has a right, so that to have a right to life one must be able to desire ones own continued existence. 4. Respect for the autonomous decisions of rational agents. When considering voluntary euthanasia, active or passive, all four of these ideas favor euthanasia not the preservation of life. In 1 the fear of death does not exist and others will not fear being killed against their will if they must ask for euthanasia before it can be administered. In 2 the victim of euthanasia has no desire to go on living and can only be thwarted by prolonging their life. If a person must desire life to have a right to it no right is violated by voluntary euthanasia as in number 3. The fourth reason is one of the foremost arguments for euthanasia, autonomous decision. Mirko Bagaric, a professor at Deaken University, argues that legalizing voluntary euthanasia will cause health care professionals to carry out acts of non-voluntary euthanasia and cites 2 wide spread studies from the 1990s that revealed abuse of end of life decisions in the Netherlands where it is legal. Professor Bagaric asserts that in roughly 1000 cases in each study euthanasia was carried out without the patients legal consent. However, he fails to conclude whether or not these causes were due to the lack of ability to consent or articulation of wanting to continue life. Another argument brought forth by Professor Bagaric is the risk that some lives, namely the terminally ill, will be seen as less valuable than others. This would lead to a logical conclusion that an individuals capacity to flourish is diminished due to mental, social or physical problems and they would be candidates for euthanasia also. The Declaration on Euthanasia by The Sacred Congregation for the Doctrine of the Faith issued by The Second Vatican Ecumenical Council and signed by Pope John Paul II argues that, Human life is the basis of all goods, and is the necessary source and condition of every human activity and of all society. The declaration goes on to state that, Nothing and no one can in any way permit the killing of an innocent human being, whether a fetus or an embryo, an infant or an adult, an old person, or one suffering from an incurable disease, or a person who is dying. The justification offered is the intrinsic value of human life and to their believers the divine gift life represents. According to Roman Catholic teaching suffering, particularly during the last moments of life has a special place in Gods plan and is a sharing of Christs pain and sacrifice. The declaration offers exclusion for double effect action. According to James Fieser, if a pain medication is given to alleviate pain, even if the medical practitioner administering it knows it will speed the death of the patient, and no other pain management is available the act is morally permissible. The declaration further elaborates that even if the patient is not lucid enough to indicate whether they want the medication or not, it should be given. The declaration also distinguishes the difference between medical and biological life support being removed. Feeding tubes serve a biological function by feeding a patient and cant be discontinued on a live person. However, dialysis or chemotherapy serves a medical function and the decision to discontinue treatments such as these is the discontinuation of a medical support and therefore permissible if the costs are disproportionate to the expectations. All four of these positions focus on a few key points. First, is the intrinsic worth of life subject to termination under the authority of personal autonomy? Taking a utilitarian perspective of maximizing pleasure and minimizing pain, ending all pain permanently is preferable to existing in pain with no hope of pleasure and therefore moral. Arguments made by the Roman Catholic Church declare that life is divinely inspired and taking life for any reason not moral. However, even under the guise of divine moral law, it is permissible to administer pain medication in lethal doses and refuse treatment which could sustain life. This conflicts with the statement, It is necessary to state firmly once more that nothing and no one can in any way permit the killing of an innocent human being, whether a fetus or an embryo, an infant or an adult, an old person, or one suffering from an incurable disease, or a person who is dying. Singer and Battin showed that there is no moral difference between an act and omission in terms of the consequence. Therefore, the churchs declaration truly describes two opposing views in an attempt to make a definitive statement that is consequentially as clear as mud. From a utilitarian perspective the authors advocating euthanasia make good logic points that euthanasia, at least in some cases, is moral and often active euthanasia is a moral requirement. The authors condemning euthanasia still put forth evidence and arguments that, from a utilitarian perspective euthanasia is at least sometimes moral. However, if I was sick and in pain with no hope of recovery I would feel much more comfortable in the Netherlands with Singer as the executor of my durable power of attorney for healthcare.

Kyd’s The Spanish Tragedy - The Humanist Chronotope Essay -- Spanish T

Kyd’s The Spanish Tragedy - The Humanist Chronotope In "Forms of Time and of the Chronotope in the Novel," Mikhail Bakhtin defines the chronotope as "the intrinsic connectedness of temporal and spatial relationships that are artistically expressed in literature" (84). That is what the chronotope is; Bakhtin continues with what the chrontope does: "It can even be said that it is precisely the chronotope that defines genre and generic distinctions" (85). In The Spanish Tragedy, Kyd layers three chronotopic zones to create a new chronotope, the "humanist chronotope," which in turn creates a unique dramatic genre, one we might call "humanist drama." According to Bakhtin, two seminal chronotopes from classical literature form the basis of most later chronotopes. The first of these seminal chronotopes is the adventure chronotope, found in romance narratives such as Longus’s Daphnis and Chloe. Time in this chronotope is a random and non-causal chain of events characterized by "suddenly" and "at just that moment" that ends at the same point in biographical time at which it began. Time is thus infinite, reversible, and extratemporal; it is also governed by chance, and therefore, Bakhtin writes, "The initiative in this time does not belong to human beings" (95). Extratemporal time requires "extraspatial" space that is abstract rather than concrete, as a concrete space, argues Bakhtin, would limit the power of chance. Adventure space is also alien space: a familiar world would also leave traces that would limit the chance that drives time in the romance. Apuleius’s The Golden Ass exemplifies the second seminal chronotope: the adventure-everyday chronotope, a hybrid, as the name suggests, of the abstract adventure chronotope and a ... ...er a dumb show, so too will the audience understand the idea after the performance of The Spanish Tragedy. Kyd’s "humanist chronotope" thus places drama at the center of humanist learning: yet it is as a spectator, not as an actor or playwright, that one becomes a humanist. WORKS CITED Bakhtin, M.M. "Forms of Time and of the Chronotope in the Novel: Notes toward a Historical Poetics." Michael Holquist, ed. The Dialogic Imagination: Four Essays by M.M. Bakhtin. Trans. Caryl Emerson and Michael Holquist. Austin: U of Texas P, 1981. 84-258. Freeman, Arthur. Thomas Kyd: Facts and Problems. Oxford: Clarendon, 1967. Kyd, Thomas. The Spanish Tragedy. J.R. Mulryne, ed. New York: W.W. Norton, 1989. Mann, Nicholas. "The Origins of Humanism." Jill Kraye, ed. The Cambridhe Companion to Renaissance Humanism. Cambridge: Cambridge UP, 1996. 1-19.

Baldwins Notes to a Native Son Essay -- James Baldwin

â€Å"If the relationship of father to son could really be reduced to biology, the whole earth would blaze with the glory of fathers and sons.† This quotation by James Arthur Baldwin helps to bring about one of the main points of his essay, â€Å"Notes of a Native Son.† Baldwin’s composition was published in 1955, and based mostly around the World War II era. This essay was written about a decade after his father’s death, and it reflected back on his relationship with his father. At points in the essay, Baldwin expressed hatred, love, contempt, and pride for his father, and Baldwin broke down this truly complex relationship in his analysis. In order to do this, he wrote the essay as if he were in the past, still with his father, but reflecting on the events of the era, both private and public, from his point of view. He partially accomplished this since he experienced events of the era first hand, showing that only an African American cou ld have written the essay as he did. James Baldwin throughout the essay hovered from his own personal life to the world around him and his father. Baldwin weaves between narration and analysis in order to show that his own experiences dealing with the public world and his private world were similar to many other Americans at that time. Evidence of Baldwin’s ability to connect public events to his personal life appeared right away in the very first paragraph of the essay. Baldwin changed from story of his father’s death, a private event, to the Detroit and Harlem riots of the civil rights movement, a public event. He linked the two together through the death of his father and, â€Å"One of the bloodiest race riots of the century† (63). Baldwin immediately started to analy... ... what occurred privately and in the rest of the United States. Baldwin put his own personal thoughts and reflections into what happened in his life and the lives of everyone else like him. Baldwin himself, being African American, was another one of the reasons he was able to pull off these transitions. He related his own personal stories of what took place in his life during the troubled times of the civil rights movement to the rest of the general public. The stories Baldwin had of his father correlated to the events African Americans faced in the same time period. All these things combined allowed Baldwin to transition between narrative and analysis keeping the reader on edge and attentive. Works Cited Baldwin, James. â€Å"Notes of a Native Son.† 1955. James Baldwin: Collected Essays. Ed. Toni Morrison. New York: Library of America, 1998. 63-84.

lucid dreaming :: essays research papers

Lucid dreaming means dreaming while knowing that you are dreaming. The term was coined by Frederik van Eeden who used the word "lucid" in the sense of mental clarity. Lucidity usually begins in the midst of a dream when the dreamer realizes that the experience is not occurring in physical reality, but is a dream. Often this realization is triggered by the dreamer noticing some impossible or unlikely occurrence in the dream, such as flying or meeting the deceased. Sometimes people become lucid without noticing any particular clue in the dream; they just suddenly realize they are in a dream. A minority of lucid dreams (according to the research of LaBerge and colleagues, about 10 percent) are the result of returning to REM (dreaming) sleep directly from an awakening with unbroken reflective consciousness. The basic definition of lucid dreaming requires nothing more than becoming aware that you are dreaming. However, the quality of lucidity can vary greatly. When lucidity is at a high level, you are aware that everything experienced in the dream is occurring in your mind, that there is no real danger, and that you are asleep in bed and will awaken shortly. With low-level lucidity you may be aware to a certain extent that you are dreaming, perhaps enough to fly or alter what you are doing, but not enough to realize that the people are dream representations, or that you can suffer no physical damage, or that you are actually in bed. 1.2 IS LUCID DREAMING THE SAME AS DREAM CONTROL? Lucidity is not synonymous with dream control. It is possible to be lucid and have little control over dream content, and conversely, to have a great deal of control without being explicitly aware that you are dreaming. However, becoming lucid in a dream is likely to increase the extent to which you can deliberately influence the course of events. Once lucid, dreamers usually choose to do something permitted only by the extraordinary freedom of the dream state, such as flying. You always have the choice of how much control you want to exert. For example, you could continue with whatever you were doing when you became lucid, with the added knowledge that you are dreaming. Or you could try to change everything--the dream scene, yourself, other dream characters.

4th Grade Speech on Hockey Essay

Did you know that there are over 1.6 million people playing organized hockey around the world? Hockey is a team sport played on ice, where skaters use wooden or composite sticks to shoot a hard rubber puck into the other team’s net. Each team usually has 5 players and 1 goalie on the ice at a time. The first organized game was played on March 3rd, 1875 in Montreal, Quebec. In 1902, the Western Pennsylvania Hockey League was the first to pay their players. In 1910, the National Hockey Association was formed in Montreal. They would changed the rules, splitting the game into three, 20 minute periods, introducing a system of minor and major penalties, where the player would spend time in the penalty box, leaving their team short one player. Trust me when I tell you, that it is one place you don’t want to be! The penalty box is like when you’re really bad at home and your parents send you to your room for a time out. It’s basically the same thing, but now it is a STRANGER in a weird zebra shirt called a referee giving you the time out. How weird is that? See more: Homelessness as a social problem Essay In 1917, the league became the National Hockey League known today as the NHL. I think hockey is the most fascinating sport in the world. At the age of three, I played my very first real hockey game. I scored the FIRST goal, on my FIRST shift of my very FIRST game. I was SO small, I couldn’t even see over the boards! Hockey is also about having fun and making friendships. There are five boys on my team that I have played with for 7 years!! We aren’t just team mates, we are the best of friends. Everything revolves  around hockey with my friends and I. If we aren’t playing a league game, we are playing NHL 12 on Xbox, playing mini sticks or a scrimmage on my backyard rink. I currently play on 2 hockey teams, the Mississauga Jets and my school team, the Queen of Heaven Crusaders. I spend about 8-12 hours a week on the ice, which includes games, practices and my backyard rink. My favourite player is Steven Stamkos. His birthday is February 7th, 1990. That would make him 22 years old in just 3 days. Not only was he the first overall in the OHL draft, but he was also first overall in the NHL draft by the Tampa Bay Lightning. In his second year, he was the league’s leading goal scorer and in his third year, he was named to the All-Star team. Steven Stamkos is living his dream in the NHL. My dream is winning the Stanley Cup. What’s YOUR’S?

Legacy of Algeria

Algeria remains one of France’s most valuable possessions during the colonial period. The country was a French colony for over a century until the early 1960s when nationalist agitation caused independence to be granted to the country. This form of revolt, which began gathering momentum in 1954 and lasted till 1962, is what became known as the Algerian War. Even though this war ended since 1962, the memories of the War are still present especially in France. Moreover, this war appears to be the most significant part of France’s involvement in Algeria.This essay will therefore look at the legacy created in France as a result of their involvement in Algeria. The essay will also examine the huge debates and controversies created by memories of the war in France. Aspects of brutality by the French police will equally be examined.Torture was a significant part of the Algerian and this aspect has sparked a series of debates and controversies in France ever since the war ended . During the more than one hundred thousand Algerians were tortured[1] by European born French police officers and pro-French Algerians who had been known to be very brutal when they handled matters relating to French Algerians in Paris. Several interrogation centers were created and the torture of Algerians by French auxiliary police was synonymous to these interrogation centers. Methods used where water torture, impaling on bottles and electric shocking.[2]   It was incidents like these that made the Algerian War to be labeled the most brutal in all colonial battles that France got involved in. In fact the conduct of the war welcomed a lot of criticisms from the French public without even bordering about the goals of the war. It is therefore no surprising that French men termed the war, â€Å"dirty war†.[3]Torture was so common to the extent that General Paul Aussaresses, whom at the time of the war was working with the French Special Service in Algeria and   who took p art in the battle of Algiers, which was aimed at hunting and destroying Algerian fighters acknowledged the use of torture when he held that,Among the operations in which I participated, most led to interrogations.Others to simple liquidation, which occurred on the spot. . . . [T]hose who  arrived in Tourelles [an interrogation center] were considered to be so  guilty that they did not leave alive. . . . [T]orture was used systematically if  the prisoner refused to talk, which was often the case. Rarely were prisoners  who were interrogated at night alive in the morning. If they talked ornot,  Ã‚  they were generally neutralized. . . . Summary executions were an integral  part of the task of maintaining order[4]The employment of torture by French police in the Algerian war created a significant impact in France, years after the War was over. To begin with, it sparked up a huge debate in France and the issue was whether torture was used during the Algerian war. This debate has been going ever since the war ended. For instance, in 1979, the issue about torture became so popular, to then that public opinion had to be sampled to see those who believed that torture was part of France’s colonial rule in Algeria. More than 50% of opinions sampled confirmed that they believe torture had been part and parcel of the Algerian crisis.[5] In later year the issue received more recognition to the extent that, opinion polls showed 94% of the population holding the belief that torture had been employed by French police during the Algerian War.The legacy left behind by the Algerian had serious ramifications in French politics. The question on torture again received recognition for the role it played during presidential campaigns in France. This was the case of the presidential elections in France in France in 2002. During campaigns major candidates were demanded to justify their stance with regards to the use of torture Algerian war.[6] Majority of the candida tes in this case were out rightly against torture.[7] In fact, ever since the war ended, the manner in which the war was handled has always aroused criticisms with emphasis placed on the use of torture. How ever, it is important to understand that French citizens have never really criticized the motive behind their involvement in Algeria. Instead, they criticize the manner in which the government reacted when things started going wrong in Algeria.The Algerian case also left it trade mark in the legal department in France. This is because, years after the incident, some of the perpetrators of what has been considered as cowardly acts have been brought before the court. Moreover, trials of this kind have drawn a lot of attention from the press. A case in point is the trial of Maurice Papon, who was the brainchild behind the suppression of Algerian demonstrators. Papon was a government functionary in France’s possessions in North Africa during the 1940s and 50sThis case was pres ided over in Bordeaux by Jean Louis Castagnà ©dà ©s.[8]During this trial, Papon asserted that he was never in support of the use of torture. He pointed out the he was never in control of the military, the main perpetrators of these acts, therefore, there was little he could do to stop them.[9] Even though Papon was freed for medical reasons, this case went further to strengthen the legacy of the Algerian situation in France. For instance the case pushed writers to work and in the process a number of works on Papon were produced. General works were also written on Papon and his trial. One of such works was marc Olivier Bruch’s scholarly study of the French administration under Vichy, titled Pour Servir l’Etat Francaise.On the commercial level some of these works gained a lot of grounds. This could be seen in the steady variety of books, movies and television shows, which came out to help bring to light the degree of torture experienced during the Algerian adventure. O ne of these movies, perhaps the most commercially successful, titled Avoir Vingt ans dans l’Aures released in 1971 and the documentary La Guerre d’Algerie and a lot of other documentary revealed the hidden practices of the of the French army in Algeria.[10]In fact Pascal Ory has tried to summarize central theme underlying most of the French movies and documentaries on the Algerian war when hen he writes, â€Å"French cinema did everything it could to give the image of the Algerian War as a ‘dirty war’† Also, another history of French movies holds the position that â€Å"Torture obsesses the cinema of the Algerian War.[11] Most of these movies and documentaries have gained a lot of grounds on the commercial level.Another legacy left by the Algerian war in France has been the commemorations in France marking the 1961 massacre. This incident occurred when dozens of Algerians were peacefully marching in Paris on October 17 1961. These of Algerians were ruthlessly killed. During the early years of the French government acknowledged the need for regular commemorations to mark this incident. The most outstanding was that held on the occasion of the 40th anniversary. This event was commemorated with demonstrations, exhibitions, film showings, and a colloquium held in the National Assembly, with distinguished panelists and some of the survivors of the event.[12]The legacy created by the Algerian questions in France has created a lot of controversy in France. For instance, national petition came demanding that the 1961 massacre be labeled a crime against humanity. This petition was welcomed by many intellectual elites amongst them were Pierre Bourdieu, Maurice Agulhon, Madeleine Rà ©bà ©rioux, Jacques Derrida. Such calls pushed the Paris City Council to affix a plaque on the Seine Bridge where several Algerians were dumped in to the river Seine on the day of demonstration. It even took time before the decision on what was to be writt en on the plaque. The wordings were carved on the plaque affixed on the left bank of the bridge crossing River Seine: To the memory of all the Algerians killed during the bloody repression of the peaceful demonstration of 17 October1961.†[13] Many human right groups and leftist have also welcomed the position that that the massacre be considered a crime against humanity.Another area of controversy in the Algerian crisis is centered on the proper word to term it. The French never wanted to consider it a war, instead they less hard phrases such a move to maintain order have always been preferred. However, a new understanding stemming from the rising concerns of the occurrences during the conflict made the French parliament in 1999 to label the Algerian case a war. This new development seems to have weakened the stance of many with regards to the horrors of the conflict.[14] This indicates the impact created by the Algerian crisis in France if one considers the fact that the conf lict has been a call for concern right in the French Assembly.Another area of controversy has been on the impact of trials like the case of Maurice Papon. People have been asking questions on whether it is necessary to try somebody for a crime committed some fifty years back. The French government sees it different. For instance, France which is one of those countries championing the course of democracy and human has to do something keep her credibility towards these this course.Moreover, it is imperative for trials of this kind to take place so that they could act as preventive measure for those who ever find their self in situations like the case in Algeria.Above all, there has also been a huge debate on the impact trials of this kind could have at the level of pedagogy.From the above, it is clear that the Algerian question has left a big scar on the French society judging from the memories of the war, which keeps circulating in France and among French people and Algerians. Moreov er, some people still remain divided on certain aspects of the war and it is this situation that has sparked up controversies when talking about the Algerian war.ReferenceCohen, William B. â€Å"The Algerian War and the Revision of France’s Overseas Mission†.Project Muse.Golsan, Richard J. â€Å"Vichy Afterlife† History and Counter History in Postwar France.Lincoln and London: University of Nebraska Press, 2000.[1] William B. Cohen, â€Å"The Algerian War and the Revision of France’s Overseas Mission†, Project Muse, 228. [2] Richard J. Golsan, â€Å"Vichy Afterlife† History and Counter History in Postwar France (Lincoln and London: University of Nebraska Press, 2000), 167. [3] Cohen, â€Å"The Algerian War †, 229. [4] Ibid, 232. [5] Ibid, 230. [6] Ibid, 236. [7] Ibid. [8] Golsan, â€Å"Vichy Afterlife†, 158. [9] Ibid, 162. [10] Cohen, â€Å"The Algerian War †, 229 [11] Ibid, 229. [12] Ibid, 234. [13] Ibid, 235. [14] Cohe n 231

Goan Literature and Translation! Essay

Goa has been reflected in many ways. It is sometimes reflected through people, through its culture and sometimes through literature. Goan reflection is nothing but the projection of Goa as a land, Goa’s socio-economic life and contemporary Goan expressions. According to Prof. Peter Nazareth â€Å"Goans have written in thirteen languages. Goans meditate between cultures, Goans live between different cultures, Goans are travelers from one part to another†¦. We can understand different cultures and help people from different cultures understand one another. But the disadvantage is that if we don’t work on it, we may end up not knowing who we are. † Today Goa is portrayed as something different than what it is in reality. And not just the media is to be blamed but also the Goans are to be blamed who allowed themselves to be portrayed in a negative manner. Goan literature is one of the important tools which reflect Goa in its true sense. But the problem with Goan literature was that most of the literature was written in local languages like Konkani and Marathi and only a few people could read and understand what Goa actually is and what are the issues related to this land. The solution to tackle this problem is nothing else but translation. 1. 2. Translation: Bridging Gaps The dictionary meaning of the word â€Å"translation† is â€Å"to express in another language or other words†. It’s also the transference and substitution from one to another language. Translation according to Dr. Johnson involves the process of change into another language, retaining the sense which is the basic objective. The main process is to search for the right words. A translation is both imitation as well as a faithful creation as well as free, i.e. why a translated literary work is viewed not as an exact replica of the original but a version of it. Translation is not only a linguistic activity but also a cultural one because it involves a study of culture. The western translators in the past considered translations as subsidiary and derogative and they believed that translation did not have much dignity. But the Indians believed that translation is a valuable activity. And thus high amount of work has been done in India in the field of translation. Many works from Kannada, Tamil, Telugu, Malayalam, Marathi, and Hindi have been translated into English. A few important translations from regional languages to English are Gora By Rabindranath Tagore originally written in Bengali and then translated in English by many translators, â€Å"Samskara† by U. R. Anathamurthy originally written in Kannada and then translated into English by A. K. Ramanujan, â€Å"Tamas† by Bhism Sahani originally written in Hindi but then the author himself translated the work into English. As well as different texts from one language have been translated into other Indian languages. Translation has, in recent years added an immeasurable dimension to our awareness of the layered texture, the resonance and the depth of Indian society. It has enhanced knowledge of our multilingual, multicultural personality. Indeed, only through good translations can there be communication and understanding of continuum of other common heritage. Translation from Konkani does more than that; it creates awareness of the very existence of the language and region. Translation enriches comprehension of a wounded culture, the bond of language that unites a dispersed community, and the values that have sustained it.

How does Homer make Essay

The scene with Charybdis and Scylla is one of the best depicted scenes in the whole Odyssey, aiming not to build tension into the readers but to scary or even terrify them. Actually, the whole story does not begin when Odysseus faces the danger but a bit earlier. When Circe tells him what to kind of monster he will meet, this anticipates us to get ready for real horror and builds up the tension as they are sailing. But when the Trojan heroes reach the place the horror is even bigger than what we are ready for. Only the first sentence contains more than enough to see the high seriousness of the situation. Odysseus’ men are â€Å"wailing in terror† i. e. all the braveness and manhood are gone and they look more like women or babies. But all this seems to be quite logical when we read the effective description of Charybdis that Homer uses. Adjectives such as â€Å"awesome†, â€Å"fearful† and â€Å"dreadful† gives the reader the impression that the ship is doomed to disappear forever. Moreover, Charybdis does not just throw away the water but it â€Å"vomits it† and it â€Å"rains down† – verbs showing how massive and powerful the whirlpool is. The simile with â€Å"a cauldron† is not long or detailed, but actually it gives the best possible image of what danger Odysseus and his men are. If they get even one inch closer probably all will be boiled. What completes the picture is the fearful sound Homer includes â€Å"the rocks re-echoed to her fearful roar† – Charybdis resembles a lion ready to swallow everything on his way. Once again the reaction of Odysseus’ men draws an exact image of the terror – â€Å"my men turned pale† – helpless fearing for their lifes, afraid to move or say a word. Thus frozen, now Odysseus’ men face even a bigger surprise and terror with Scylla having grabbed 6 of them. The unexpected change throws the reader in even greater tension, but what is worse is that Odysseus loses his â€Å"strongest men†. Now Homer draws us into one sense – helplessness. First the description of Scylla is skillfully made to show how doomed is the whole situation – she â€Å"snatched† and â€Å"whisked† Odysseus’ comrades while they are â€Å"dangling† in the air. The choice of words is not random, but aims to build up senses of power and violence on the one side and fear and death on the other. Once again Homer uses sounds but this time in a different way. The â€Å"dangling† men are calling Odysseus, who he can’t do anything but standing and looking at them. Just a silent witness. Homer uses a precise simile to draw the way in which Scylla swallows the men. She is like an â€Å"angler† and they are like fish -description that crates the feeling that the sailors are small and insignificant and this is the natural order: the angler must catch his dinner. The reader by now feels more than pity but Homer goes on showing us how the â€Å"little fishes† are suffering and â€Å"struggling† and â€Å"shrieking† in â€Å"desperate throes†, all of this action looking worthless but showing will for life, life that they will lose very soon. Odysseus is sad for his men and admits that he has never seen â€Å"a more pitiable sight†. That makes even bigger impression knowing about Odysseus meetings with the Cyclops, the Laestrygonians, the Sirens etc. He has endured much and seen even more but that is the only moment he feels so helpless, useless and wordless.