The Evolution of Euthanasia and Physician-Assisted Suicide Essay

The Evolution of Euthanasia      Ã‚   This essay will investigate the evolution of the practice of euthanasia in the one country that has promoted it steadfastly for some years. The surprising result of my studies for this essay is the revelation that the Netherlands' practice of euthanasia has become so liberalized that it is no longer recognizable as the same program that was originally legislated.    Euthanasia in the Netherlands has gone from requiring terminal illness to no physical illness at all, from physical suffering to depression only, from conscious patients to unconscious, from those who can consent to those who cannot, and from being a measure of last resort to one of early intervention. Although respect for patient autonomy is the main ethical argument in favor of euthanasia, power has passed almost exclusively into doctors' hands. Patient autonomy has been subverted by the unprecedented rights given by the courts to doctors to decide the fate of patients.    The public era of euthanasia in the Netherlands began in 1973, [1] when two significant events occurred. A government commission reported that the ban on active euthanasia should remain, and a doctor, after admitting killing her sick mother who wanted to die, was found guilty, and given a suspended sentence. Evidence was tendered that she had only done what was already commonly, though unofficially, done by many doctors. The court announced several conditions which, in its view, would justify the active killing of a patient. In 1981 and 1983, two courts reached similar conclusions.    A State Commission on Euthanasia decided in 1982, [2] that 'a doctor who terminates the life of a patient at the latter's expressed and serious desir... ...t of The Remmelink Report and the van der Maas Study in Euthanasia, in Euthanasia, Clinical Practice and the Law. Ed Gormally L. The Linacre Centre 1994. p 219-240. 12. Id. p 230. 13. Pijnenborg L, van der Maas PJ, van Delden JJM, Looman CWN. Life terminating acts without explicit request of patient. Lancet 1993; 341: 1196-1199. 14. Van Delden JJM, Pijnenborg L, van der Maas PJ. The Remmelink Report; Two Years Later. Hastings Cent Rep 1993; Nov/Dec 24-27. 15. Fenigsen R. The Netherlands; New Regulations Concerning Euthanasia. Issues Law Med 1993; 9: 167-171. 16. Id. p 170. 17. van der Wal G, van der Maas PJ, Bosma JM, Onwuteaka-Philipsen BD, Willems DL et al. Evaluation of the Notification Procedure for Physician-Assisted Death in the Netherlands. New Eng J Med. 1996; 335: 1706-1711. 18. Mark Ludlow. Canberra Times. 17 November 1996.

Booker Jones Analysis Essay

1. A. If the cost of barrels were to be incorporated into the inventory account (balance sheet), then the cost of barrels used (Income statement) can be reduced. From 1960-1961, Booker Jones increased its barrels produced from 43,000 barrels to 63,000 barrels. That is 20,000 barrel increased in just one year. The cost per barrels is $31.50. (20,000 * 31.50= $630,000) We can reduce the cost per barrel expense from income statement of $630,000. ïÆ'   (-407,000+630,000= 223,000) Therefore, pretax profit would have been $223,000 instead of net loss of $407,000. B. If the change were made retroactively as of June 1, 1959 then Effect on the balance sheet at the end of 1960 Number of barrel in inventory in 1960 is 172,000 (172,000 barrels * $31.50 = 5,418,000) $5,418,000 is the increased inventory after incorporated the cost of barrels to inventory. ($5418000 + $4,506,000 = $9,924,000) $9,924,000 is the new ending inventory in 1960 Deferring the Aging costs into the inventory balance would increase the Net Profit in 1960. This would then increase the Retained Earnings account on the balance sheet Effect on the balance sheet at the end of 1961 Number of barrels in inventory in 1961 is 192,000 (192,000 barrels * $31.50 = $6,048,000) $6,048,000 is the increased in inventory after incorporating the cost of barrels to inventory ($6,048,000 + $5,030,000 = $11,078,000) $11,078,000 is the new ending inventory in 1960 Deferring the Aging costs into the inventory balance would increase the Net Profit in 1960. This would then increase the Retained Earnings account on the balance sheet Effect on the income statement for 1960 2. We do not believe that Jones went from a profit in 1960 to a loss for 1961 because they can capitalize the patented barrels as inventory instead of expense it. Because of the 4 years aging life, it makes sense to capitalize the barrels and expense it as the aging process reduced. 7. 1. The original Levi’s Store Channel has a higher return on invested capital, meaning it is a good investment in a long run. Column1 Wholesale Channel Estimate Original Levi’s Store Channel Estimate Operating Profit before Tax 4 6 Tax at 40% 1.6 2.4 NOPAT 2.4 3.6 Fixed Asset Factory PP&E 5 5 Distributed PP&E 1 2 Total Fixed Asset 6 7 Non-Cash Working Capital Current Asset 8 12 Current Liability 1 1 Cash 0 0 Total Non-Cash Working Capital 7 11 Invested Capital 13 18 Return on Invested Capital 18% 20% 2. Value Chain Analysis Providing strategic direction – corporate strategy Provide the perfect fit jean for customers Market segment for unsatisfied customers Broaden market segment by offering customized jeans Generating customer demand – sales, marketing and customer service Increase in profit 24% unsatisfied customers Provide more styles, more colors, better fits 4224 possible combination of measurement 400 prototype pairs stock at Kiosk for customers to try on Fulfilling customer demand – supply chain, manufacturing, production Order is transmitted directly to Levi’s factory. Each pair of jeans is individually cut 3 days shipping back to customers (at $5 extra charge per pair) Pull based: responsiveness to actual buying patterns, improve manufacturing, and delivery cycle Need to find ways to fix the 8 months lag between ordering cotton fabric and selling the final pair of jeans. Providing support services – Finance, HR, legal and compliance Need additional finance to pay for trained personal clerks Need to take out loan to finance initial investment of the project In 4 retail store locations

The History Behind 1 World Trade Center, 2002 to 2014