Monday, February 24, 2020

Euthanasia Term Paper Example | Topics and Well Written Essays - 1500 words

Euthanasia - Term Paper Example Burgess (2005) explained the conditions that enable natural selection: 1) Genetic variation must be present to propel evolution, where the root is â€Å"random mutation† that pertains to the DNA making copying errors during cell division; 2) Nonrandom selection of genetic changes happen because of the adaptive needs of surviving in the environment; and 3) Organisms have mechanisms that pass these changes from one generation to the next through a â€Å"self-copying DNA molecule† (p.5). Hence, the basic foundation of evolution is genetic diversity. Euthanasia can be studied from an evolutionary perspective, in that it can either support or oppose it, depending on whose thinking and principles are involved (Stewart-Williams, 2010, p.269). The evolutionary perspective can provide justifications for it, or rejection of its fundamental proponents’ assumptions and arguments (Persaud, 2007, p.340). When searching keywords in â€Å"euthanasia,† â€Å"evolution*,â €  and â€Å"anthropology,† in EBSCO database and Google, however, it becomes apparent that not many studies focus on examining euthanasia from an evolutionary perspective. ... The writer of the paper has heard of friends and distant family members, whose elderly or very sick relatives called for euthanasia. None of them admitted, however, of approving such requests, because they thought that euthanasia is inhumane and against their personal and religious beliefs. They did not think that it was right to take another person’s life, no matter how much that person wanted it. They assert that life is sacred and that even suffering is not enough reason to support euthanasia. The writer wants to further understand the evolution of these beliefs using relevant articles, especially tracing back euthanasia practices in ancient times. Thus, the main rationale of conducting the study is to respond to the literature gap and to further study a personal concern regarding the evolution of beliefs in and practices of euthanasia. Preliminary Review of Literature Euthanasia generally refers to the taking of someone’s life after the express request of the latter , with the main purpose of ending suffering and pain. Today, there are two kinds of euthanasia, which has its variations: active and passive euthanasia. Passive euthanasia refers to removing the life support of a person, and allowing nature to take its course for the dying patient. Some examples are removing respirators or stopping medicine provision. Active euthanasia, on the contrary, consists of direct action, usually through a doctor. Several examples are administering lethal injection or giving medicine that can hasten death. Some forms of active euthanasia may involve relatives of the patient who approve of euthanasia because the latter is no longer conscious for a long time and may have no hope of being awake again. Active euthanasia may

Saturday, February 8, 2020

Financial Report for Balance Plc Essay Example | Topics and Well Written Essays - 1250 words

Financial Report for Balance Plc - Essay Example Guidelines are provided on how certain items of fixed assets should be accounted for, the components of cost are considered, a review of the useful life of a machine, the treatment of buildings bought for business use and buildings bought for investment purposes. Introduction The method of accounting for property plant and equipment sometimes poses a problem due to uncertainties about what should be included as part of cost and what should not be included. There are different methods of accounting for changes in the life of property, plant and equipment. However, the method chosen depends on the type of asset and whether it is specific to a particular entity. Accounting for investment property also has some technicalities in terms of when the fair value model should be considered and what constitutes an investment property. Cost of acquisition and treatment in the accounts The standard which applies to property, plant and equipment generally is IAS 16 – Property, Plant and Equ ipment. This standard was last revised in 2012 and considers among other things definitions, measurement, disclosures, valuation, and components of costs (Deloitte 2012). BPP (2009) provides a list of the items that should be included in the cost of property, plant and equipment are: i. Purchase price after deducting trade discounts and rebates; ii. Customs duties paid for importation of the item as well as other purchase taxes that are not refundable; iii. Direct costs that can be attributed to bringing the asset to working condition for its intended use including, costs of handling and delivery in the initial stages, installation, testing, site preparation, and professional fees; The standard also indicates costs that should not be included such as administration and general overheads; any losses incurred in the initial stages before the asset attains the level of planned performance; and start-up costs or any other cost incurred prior to the commencement of its use to produce goo ds and services (Melville 2011). It therefore means that the cost provided for Machine A should be revised as shown in Table 1 (See Appendix1). Table 1 shows the calculation of the cost of Machine A. The service contracts to June 2015 of ?57,000 represent prepaid expense for servicing the Machine A over the next three years and should be expensed over the period. Therefore, the relevant cost to be included in the accounts is ?943,000. The IFRS was amended based on discussions on matters that came to the attention of the standard setting body – the International Accounting Standards Board (IASB) between 2009 and 2011. If the spare parts conforms to the definition of property, plant and equipment given in IAS 16 then it should be included. IFRS (2012a) defines property, plant and equipment are tangible items that are held for use in the manufacture of goods and services, for rental or for own business purpose and are expected to be used in excess of a 12 month period. The calcu lation in Table 1 assumes that the spare parts meet that definition. However, if it does not then it should be expensed and the cost of Machine A would be reduced to ?937,300. Additionally, if the amount of ?5,700 is considered immaterial then it should be