Accounting Information System 5

American Journal of Scientific Research ISSN 1450-223X Issue 4 (2009), pp36-44  © EuroJournals Publishing, Inc. 2009 http://www. eurojournals. com/ajsr. htm Accounting Information Systems (AIS) and Knowledge Management: A Case Study Zulkarnain Muhamad Sori Department of Accounting and Finance, Faculty of Economics and Management Universiti Putra Malaysia Abstract This study seeks to examine the use of Accounting Information Systems (AIS) by ZBMS Sdn. Bhd. , and it’s contribution to the knowledge management and strategic role of the organisation. ZBMS is a company that registered in Kuala Lumpur and operate in construction industry.The company used automated AIS known as ‘Contract Plus – Financial & Project Accounting’ package commercially developed by a private company (ZYXW). Wide variety of people that involve in the company’s operation within and outside the organisation uses accounting information generated by this system for decisionmaking. Ba sed on input provided by operational level managers, the Contract Plus software produces monthly projects’ income statements, balance sheets and statement of changes in financial position for the strategic and tactical managers to plan, control and make decision on the resources allocation.The role-played by AIS enhanced the organisations’ accounting functions, and add information value. The automated AIS speed up the process to generate financial statements and overcome human weaknesses in data processing. The system enhances management of resources and the process of monitoring, control and prediction of ZBMS business for better future. With the advent of AIS, the growth of tacit and explicit knowledge could be seen from the intensive training of personnel at the early stage of system implementation to the development and use of company’s own manual in training of new staff and assisting the job of existing staff.Given the benefit of AIS to ZBMS, this paper re commended that the source of data should be fully automated, and the existing system should be upgraded through computerise the pre-tendering and post-tendering of projects to enable AIS integration. Keywords: Accounting Information Systems, Knowledge Management, Accounting Functions, Information Value, Financial Statements 1. Introduction Accounting Information System (AIS) is vital to all organisations (Borthick and Clark, 1990; Curtis, 1995; Rahman et al. , 1988; Wilkinson, 1993; Wilkinson et al. 2000) and perhaps, every organisations either profit or non profit-oriented need to maintain the AISs (Wilkinson, 2000: 3-4). To better understand the term ‘Accounting Information System’, the three words constitute AIS would be elaborate separately. Firstly, literature documented that accounting could be identified into three components, namely information system, â€Å"language of business† and source of financial information (Wilkinson, 1993: 6-7). Secondly, inform ation is a valuable data processing that provides a basis for making decisions, taking action and fulfilling legal obligation.Finally, system is an integrated entity, Accounting Information Systems (AIS) and Knowledge Management: A Case Study 37 where the framework is focused on a set of objectives. The combination of the three words Accounting Information System indicate an integrated framework within an entity (such as a business firm) that employs physical resources (i. e. , materials, supplies, personnel, equipment, funds) to transform economic data into financial information for; (1) conducting the firm’s operations and activities, and (2) providing information concerning the entity to a variety of interested users.Indeed, the combination or interaction between human, technology and techniques would permit an organisation to administer its knowledge effectively (Bhatt, 2001; Thomas and Kleiner, 1995). Currently, the world and human life has been transformed from informat ion age to a knowledge age (Syed-Ikhsan and Rowland, 2004: 238; Thomas and Kleiner, 1995: 22), and knowledge has been recognised as the most valuable asset. In fact, knowledge is not impersonal like money and does not reside in a book, a data bank or a software program (Drucker, 1993).Drucker believed that knowledge is always embodied in a person, taught and learned by a person, used or misused by a person. As the world moving into knowledge era, this paper will examine how ZBMS Sdn. Bhd. manages its knowledge in order to remain competitive amongst the construction industry. Probst, Raub & Romhardt (1999, p. 1) stressed that companies must learn to manage their intellectual assets (i. e. knowledge) in order to survive and compete in the ‘knowledge society’. Indeed, knowledge management is concerned with the exploitation and development of the knowledge assets (Davenport et al. , 1998).This paper seeks to examine the Accounting Information Systems (AIS) used by a Malaysi an company named ZBMS Sdn. Bhd. The paper will highlight the users of the system and the way information adds value to the organisation. Also, the paper will investigate the way knowledge is managed through the process of creating, storing, disseminating and applying and how information system plays an important role throughout the process and the AIS contribution in the organisation’s strategic role. The remainder of the paper is organised as follows. The following section describes the background of ZBMS and the use of accounting information systems.The third section provides research findings on accounting information systems employed by ZBMS. The fourth section offer suggestions for future research. The final section concludes the paper and outlines the limitations of the study. 2. The Use of Accounting Information Systems in ZBMS ZBMS is a private limited company registered in Kuala Lumpur, Malaysia that operate in construction industry, where the main activities ranging from construction of infrastructure, building, power, waste water to property development as well as engineering, procurement, construction and commissioning (EPCC) in the oil & gas sector.The company used automated AIS known as ‘Contract Plus – Financial & Project Accounting’ package in their Finance Department, which was commercially developed by a private company (ZYXW). Contract Plus is a fully integrated business solution designed specifically for companies in the engineering and construction industry. The software will generate financial data to be analysed by the accountants and subsequently used by top level of management for strategic decision making, thus, these managers could identify future opportunities and limitations face by the company and industry (McCarthy, Minichiello and Curran, 1987: 243-244). . Findings As mentioned earlier in section 2, ZBMS is a company that operate in construction industry. The industry was identified as one of the most difficult to understand due to its complexity mixture of people, plant, materials, locations, technology, knowledge of the law as well as the design and valuation of work done, which are much subjectivity (Capon, 1990: 1). However, these challenges are under control with the advent of technology such as software development that allows systematic data 38 Zulkarnain Muhamad Sori processing.Therefore, it is important to understand the information flow in ZBMS in order to appreciate the usage of information within the organisation as shown in Figure 1-1 below. 3. 1. Users of AIS As shown in Figure 1-1, the finance personnel that reside at site project office (or called Project Accountants) and head office such as the Financial Accountants, Management Accountants and Finance Manager are the internal users of the system. Also, the management team that consists of Finance General Manager, Chief Operating Officer, Managing Director and Board of Directors are among the internal users of the system.On the other hand, the external users consist of government agency (i. e. Inland Revenue), external auditors and creditors. Indeed, wide variety of people within and outside the organisation uses accounting information for decision-making (Rahman and Halladay, 1988, Renau and Grabski, 1987). Figure 1. 1: Information Flow of ZBMS ZBMS HEAD OFFICE Management Team Inland Revenue ZBMS HEAD OFFICE External Auditors Finance Department Bankers Suppliers Site Office Design Team SubContractors Client 3. 2.Function of AIS The main function of AIS is to assign quantitative value of the past, present and future economics events. At ZBMS, AIS through its computerised accounting system (i. e. ZYXW-Contract Plus) produces the financial statements namely income statements, balance sheets and cash flow statement. The system will process the data and transform them into accounting information during input, processing and output stages that will be used by a wide variety of users such as inter nal and external users (see for example Wilkinson, 2000: 10-11).Wilkinson noted that an effective AIS performs several key functions throughout these three stages such as data collection, data maintenance, data Accounting Information Systems (AIS) and Knowledge Management: A Case Study 39 management; data control (including security) and information generation. Figure 1-2 summarised the transformation process of AIS. Figure 1. 2: Data Processing in Finance Department at ZBMS Input – Progress Billing Certificate, Subcontractors Progress Certificate, Suppliers’ Invoices Processor – ZYXW Accounting System Output – Financial StatementHuman Element – Finance Personnel 3. 3. Usage of Information Within AIS The construction projects undertaken by the company are divided according to the type of construction activities that comprised of five divisions, namely infrastructure, building, power, wastewater and oil and gas, where each project is treated as a se parate company. The number of projects undertaken by each division depends on the contracts being awarded to the company. As indicated by Figure 1-2, the sources of data originated from external parties such as client, subcontractors and suppliers.The Project Accountants will work closely with the Quantity Surveyors to come out with the appropriate information as illustrated below: Client – The client’s Quantity Surveyors (QSs) will evaluate work in progress (WIP) and come out with percentage of WIP to be agreed by both parties. Once agreed, Progress Billing Certificates (PBC) will be issued by Client’s QSs, which a copy of it will be sent to head office for data processing. Subcontractors – The ZBMS’s QSs will evaluate subcontractor’s WIP at site and come out with percentage of WIP to be agreed by both parties.Once agreed, Subcontractor Progress Certificate (SPC) will be issued by ZBMS’s QSs and verified by ZBMS’s Project Mana ger, which a copy of it will be sent to head office for data processing. Suppliers – QSs and Project Accountants will ensure that the materials and machineries are delivered in good condition at construction site before delivery orders are accepted. The delivery orders will be attached to supplier’s invoice and sent to Head Office for processing. 40 Figure 1. 3: Simplifies the AIS within ZBMS: Zulkarnain Muhamad Sori CLIENTSUBCONTRACTORS SUPPLIERS Site Valuation by Client Site Valuation by ZBMS Materials & machineries delivered Certified by Client Certified by ZBMS Materials & machineries delivered PBC SPC Invoices Verified & KeyPunched by Project Accountants Projects’ Accounts Receivables HQ Database (ZYXW) Head Office Maintenance Projects’ Accounts Payable Projects’ Fixed Assets Projects’ Cash Book Project Ledger Projects’ Trial Balance Projects’ Financial Statement Consolidated Consolidated General Ledger Consolidated Trial Balance Consolidated Financial StatementsThese documents will be verified and input into the system by Project Accountants. The projects’ data will be stored at Projects’ Account Receivables, Account Payables, Fixed Assets accordingly. Projects’ cashbook will be updated automatically after the data being entered to the projects’ Account Receivables and Account Payables. Any expenses incurred at head office will be stored at HQ Maintenance master file by Financial Accountant. The Contract Plus Accounting System software will process the data and produce financial statements of individual company’s projects onAccounting Information Systems (AIS) and Knowledge Management: A Case Study 41 monthly basis, which subsequently consolidated at group level. The process flow is shown in Figure 13 above. The automated AIS play an important role in the ZBMS’s operational level. As indicated by Rahman and Halladay (1988: 20), most modern organisationâ€⠄¢s operational control of financial resources depends largely on automated support. This is due to the financial statements are generated by the Contract Plus.As shown in Figure 1-4, projects financial statements are generated by the Project Accountants, while the Financial Accountant generates the consolidated financial statements. The Management Accountant uses the consolidated financial statements to prepare company’s Performance Report such as cash-flow forecasts and ratio analysis. Once the Finance Manager (operational level) approve the report, it will then be submitted to the Finance General Manager and Chief Operating Officer (tactical level) to assist them for planning, control and decision making.The Performance Report will provide the information regarding work in progress relevant information. Therefore, AIS plays very important role at operational and tactical level as the activities at these level depend heavily on the information generated by the AIS. Figure 1 . 4: Type of Information in ZBMS Strategic Board of Director, Managing Director Tactical Chief Operating Officer, General Manager (Finance) Finance Manager, Management Accountant, Financial Accountant, Project Accountant Operational Transaction Processing ZYXW Accounting System . 4. Value Added of AIS The role played by accounting functions has been enhanced with the development of AIS, which in turn contribute to the profession’s value added to organisation. In fact automated AIS employed by ZBMS expedite the process to generate financial statement and reduce the human errors compared to non-automated AIS, which add the existing value of accountants. AIS also provide information on both actual and budget data of the organisation that helps company’s management to plan and control business operation.Good management of resources and better control of cost, budgeting and forecasting enhance the well being of ZBMS to continually generated profits. The AIS also played a cr ucial role that contributes to ZBMS’s value added by providing internally generated inputs from financial statements. Rahman and Halladay (1988: 19) believed that viable strategic plan must have inputs based on history of organisation, the current assets and capabilities of the organisation, and the trends in operations of the organisation. 42 3. 5. Role of Knowledge Zulkarnain Muhamad SoriAt ZBMS, both tacit and explicit knowledge are used as shown by the extensive used of accounting information system to assist business decision-making. The ZBMS begins its computerised accounting system in 1997. During the transformation process from manual to computerised accounting system, all finance personnel were sent for comprehensive computer training. Table 1: Relationship of AIS at ZBMS and Knowledge Management System Knowledge Management System Creation of knowledge Creation of Knowledge Storing of Knowledge Disseminating of Knowledge Knowledge Conversion Explicit to Tacit Explici t to Tacit Tacit to Explicit Tacit to ExplicitDevelopment of Automated AIS Training by hands-on experience ZYXW implemented, staffs learned from vendor’s manual Staffs gaining experience; Problems and solution being recorded on paper Improvement on system; Internal manual that suits the ZBMS needs being produced; Widely used in the department; Assists learning process of new staffs Explicit to Tacit System constantly use in Finance Department to generate monthly financial statements Applying of Knowledge Explicit to Explicit As shown in Table 1, the staffs were given hands on experience on the ZYXW System.During the early stage of system implementation, finance personnel were given flexibility to explore the system due to limited experience on the software at that time, and most of the staffs depend largely on the manual provided by the vendor for trouble-shooting. At initial stage, two-way communications with the vendor were developed to solve problems arised. As the time go ing on, the personnel were encouraged to record the problems aroused. Problems that have been solved were recorded for future reference.Currently, the ZBMS Finance Department has its own ZYXW manual that suits with the department needs. The manual provides valuable information to new employees as well as to the existing personnel at Finance Department. Indeed, AIS provide the systematic recording, processing and generating of accounting information, and in the absence of AIS, information would be scattered, random and hard to access, which would become a barrier to the growth of knowledge. 3. 6. Strategic Role and AIS To analyse the AIS strategy in ZBMS, McFarlan Strategic Grid will be utilised. The McFarlan’s strategic grid would locate ZBMS to the appropriate category with respect to its information system strategy (Curtis, 1995: 61). Automated AIS is fundamental part of the strategic plan of ZBMS in 1997. It has been improved over the years of implementation and generates accurate and timely accounting information that contributes to a good decision-making. Realising the benefit brought by the AIS, the source of data must be fully automated. The existing system should be upgraded through computerise the pre-tendering and post-tendering of projects in the primary stages of the construction activities.When the system is upgraded, the ZYXW Contract Plus will integrate the two modules of pre- and post-tendering with the currently automated Financial and Project Accounting. Therefore, the most suitable position to locate AIS at ZBMS on the McFarlan Grid is on Factory Grid as shown in Figure 1-5 below. Accounting Information Systems (AIS) and Knowledge Management: A Case Study Figure 1. 5: ZBMS Location on McFarlan’s Strategic Grid 43 Low Current Dependence on AIS Support Turnaround High Factory –AIS at ZBMS Strategic Low Future Importance of AIS High 4. Direction for Future ResearchHaving mentioned the above opportunities and challenges to t he AIS, future research should investigate the AIS contribution on the organisation’s growth of knowledge. Though AIS would organise and structure the data input and knowledge, lack of understanding on the potential effect of human behaviour on the system such as human error, manipulation and work-style. In fact, Ponemon and Nagoda (1990) noted, â€Å"the most difficult problems often are caused, or are exacerbated, by those individuals who have erroneous expectations of the new system being implemented† (p. 1).The study would be fruitful with the use of questionnaire and interview survey. Perhaps, the survey should concentrate on a sample of senior managers of the top hundred companies listed on the Bursa Malaysia (Malaysian Stock Exchange), banks and regulatory bodies. These groups could contribute significantly due to their role as a decision maker in their respective organisations. Secondly, future research should also investigate the possibility to expand the use of AIS to the other areas that still did not use the system such as non-profit organisation and society.Indeed, the current level of usage shows that the benefit outweighs the investment cost. The successful implementation of AIS could save shareholder’s money and time. Finally, future research should explore issues on the information value generated by AIS to shareholders and stakeholders in making investment decisions. Case study approach on top companies would be appropriate methodology because the understanding on specific AIS model would be more valuable rather than using questionnaire and interview approach that assumes AIS across sampled organisation is identical. 5. ConclusionThis paper examines the use of Accounting Information Systems (AIS) by ZBMS Sdn. Bhd. The wide varieties of people that involve in the company’s operation get the benefits from the implementation of AIS and the use of Contract Plus software developed by ZYXW. The system assists the operati onal managers to come out with monthly reports for the top managerial level (i. e. tactical and strategic) plan, control and decide resources allocation. In addition, the paper showed that the AIS add value to information processed within the company. The automated AIS could speed up information process and overcome traditional human weaknesses.As a result, the system supports the resource management and help ZBMS pursue its projection of continuing business profit. The use of AIS indicate the growth of tacit and explicit knowledge, where personnel were trained intensively and experience and trouble shooting were 44 Zulkarnain Muhamad Sori recorded for future reference and training. Indeed, the successful implementation of an accounting information system can be described as a series of complex, interconnected activities necessitating participants to have technical and managerial skills to sort out prospective problems (Ponemon and Nagoda, 1990: 1).Note To keep the identity of the r espondent and it’s software developer anonymous, an imaginary name was used in this study i. e. ZBMS Sdn. Bhd. and ZYXW respectively. References [1] [2] Bhatt, G. D. (2001). Knowledge management in organisations: examining the interaction between technologies, techniques, and people. Journal of Knowledge Management, 5(1): 68-75. Borthick, A. F. ; Clark, R. L. (1990). Making accounting information systems work: An empirical investigation of the creative thinking paradigm. Journal of Information Systems, 4(3): 48-62. Capon, G.C. C. (1990). Construction Industry. London: The Institute of Chartered Accountants in England and Wales. Curtis, G. (1995). Business Information Systems: Analysis, Design and Practice. Wokingham: Addison-Wesley Publishing Company. Drucker McCarthy, D. J. , Minichiello, R. J. and Curran, J. R. (1987). Business Policy and Strategy: Concepts and Readings. Illinois: Irwin. Ponemon, L. A. and Nagoda, R. J. (1990). Perceptual Variation and the Implementation of Accounting Information Systems: An Empirical Investigation. Journal of Information System, 4(2): 1-14.Probst, Raub & Romhardt (1999) Rahman, M. and Halladay, M. (1988). Accounting Information Systems: Principles, Applications and Future Directions. New Jersey: Prentice Hall. Reneau, J. H. and Grabski, S. V. (1987). A Review of Research in Computer-Human Interaction and Individual Differences Within a Model for Research in Accounting Information Systems. Journal of Information Systems, 2(1): 33-53. Rowley, J. (1999). â€Å"What is knowledge management†. Library Management, 20 (8): 416-420. Syed-Ikhsan, S. O. S. (2004). â€Å"Benchmarking Knowledge Management in a Public Organisation in Malaysia.Benchmarking: An International Journal, 11 (3): 238-266. Thomas, V. and Kleiner, B. H. (1995). New developments in computer software. Industrial Management & Data Systems, 95(6): 22-26. Wilkinson, J. W. (1993). Accounting Information Systems: Essential Concepts and Applications. Secon d Edition. New York: John Wiley & Sons Inc. Wilkinson, J. W. , Cerullo, M. J. , Raval, V. and Wong-On-Wing, B. (2000). Accounting Information Systems: Essential Concepts and Applications. New York: John Wiley and Sons. [3] [4] [5] [6] [7] [8] [9] [10] [11] [12] [13] [14] [15]

Pearl Harbor

When it comes down to major events in our countries history such as the attack Pearl Harbor, the acting cast should have put more heart into their characters to put the movie over the top. Throughout the movie, Pearl Harbor, the whole story revolves around the main characters of Rafe McCawley (Ben Affleck), Daniel â€Å"Danny† Walker (Josh Hartnett) and Nurse Evelyn Johnson (Kate Beckinsale). When it came down to those three characters in the movie, Pearl Harbor, the character development could have been portrayed very differently considering what this event did to the country.All of the acting in this moving seemed as if it was half-hearted and could have been done a lot better. The movie Pearl Harbor is directed by Michael Bay, also with the help of Jerry Bruckheimer and Randall Wallace. The main cast now a days is a very popular group of people. The names of Ben Affleck, Josh Hartnett, Kate Beckinsale, Alex Baldwin (Major Jimmy Doolittle) and Cuba Gooding Jr. (Petty Officer 2nd Class, Dorie Miller) are the main actors/actress in this movie. The purpose of this movie was to show the story of what happened on December 7, 1941 on the islands of Hawaii. Mostly throughout the movie it was based on the love triangle that occluded between Affleck, Hartnett and Beckinsale. It is kind of a drag to a movie that is supposed to be about the bravery and courage that USA managed to still have after one of the most tragic events ever took place against them. From a character stand point, it could have been acted differently to make up for the fact the movie wasn’t about the details of the war as much as you would expect it to be. Rafe McCawley (Affleck) was always there to protect Danny from all the trouble that he encounters throughout his life. It all started at the beginning of the movie when Danny’s Father hits Danny, Rafe hits his Danny’s Father over the back, which shows right away that he is there to protect him. This is a characteristic that was learned right away about Rafe and how he is when it comes to his best friend. Rafe is a cocky fighter pilot that is in the Army at the time, with his best friend, Danny. Everything about Rafe is either him being cocky when it comes to his flying skills or else being over protective of Danny. When it came to his character it should have een better played out where it was harder to find out what the character is all about, but in this case he was easy to figure out which made the character kind of plain and dull. When it came to emotional scenes, Rafe would not look as emotional as he should when he gets the news he does, the only time he really showed true emotion is when he couldn’t protect Danny, but even then he over acted it. Personally there could have been a few ways Rafe could have showed his emotions differently. For example when he returned from his duties over in Europe, Danny had taken the place of him in Evelyn’s heart. When he returned he found out about this and the way he took it was not the way you would expect it to be handled when a person is in a crisis like this. He kind of just shrugs it off and kind movies on as if it doesn’t affect him. A person now a day would act completely different. They would be very mad at his friend and would have completely disowned his friend and the girl. Not only would that happen the person that would be in Rafe’s shoes would also be most likely be emotionally scared and hurt, not just be able to forget about it and move on with them in his life still. When it came down to Rafe in the movie Pearl Harbor he could have showed more heart and emotion when it came to his character in this movie. Daniel â€Å"Danny† Walker is also an amazing fighter pilot who was Rafe’s wingman. He was always looked at by Rafe as his younger brother and was always being protected from him. He would always want to be there to help out and look out for Rafe as well. When Rafe was over in Europe Danny began to fall for Evelyn, who was at the time Rafe’s girlfriend. He was the caring, sweet character between the two pilots. Just like Rafe, Danny was also a character who was not well developed because he was also very easy to read what kind of person he was. Danny was too sensitive for what his character actually does in this movie. The way he is portrayed in this movie, he would do anything to keep peace and happiness with close people in his life. But the twist was he went for his best friend’s girlfriend and fell in love with her. If he really was as sensitive as he showed while acting, a person like that would truly not do that to their friend. The acting was basically all Hollywood to try to add some extra effects to the movie when what actually happened didn’t fit the way the character acted all movie long. You cannot blame the reason for this on Josh Hartnett, it has to do with the directing and them telling Hartnett how he should perform during these situations. Evelyn Johnson (Kate Beckinsale) was a nurse that fell madly in love over the charm Rafe had at the medical examinations. Evelyn and Rafe were both stationed in the same location until she was stationed in Pearl Harbor in Hawaii and Rafe was going over to Europe. She showed her emotions and love for Rafe through notes they would write back and forth. Evelyn, while she was separated from Rafe, in Hawaii got some unwanted news from Danny. After that the two of them started to have a romance between them. When Rafe came back from Europe he was stationed in Hawaii to reunite with his girlfriend and best friend. But that’s when everyone finds out what kind of person Evelyn was. Towards the beginning of the movie she is â€Å"madly in love† with Rafe and all of a sudden after she gets some news, her heart has a change of ways and is going for Rafe’s best friend, Danny. You can understand people have a change of heart and cannot wait around forever, but for a person to stop loving someone and go for their best friend is just something that doesn’t happen too often, especially after the way she shows her affection towards the two men. Once again it was a Hollywood set up to make the movie have more drama to it. They basically added her emotions and this part of the story to the movie to add more length and storyline to it. If these scenes were taken out of the movie, the plot would be a little different but would still have the same concept, also would be a better historical movie rather than a drama movie. When it came to a movie such as Pearl Harbor where this event scared the humanity of America, the movie should have been more focused on the issue it is title after, rather than the love romance that happened between the characters. This movie is a great movie, but if it were to take out the sappy romance or at least have the actors and actress put a little more effort and more timely emotions into the picture it would have made this movie even better. When it comes down to the character development, it made this movie only a good movie compared to the potential to be an excellent movie.

Muscle movement Essay Example | Topics and Well Written Essays - 750 words

Muscle movement - Essay Example ment to the muscles and many sets of muscles in the body work together in conjunction with each other in the form of various types of levers to bring about movement as a whole process. The typical skeletal muscle consists of three parts: It’s origin from a bone where it is attached to a large area, its main body of muscular tissue and the insertion at the other end which is in the form of a glistening white tendon. The body of the muscle is made up of hundreds of cylindrical fibers which usually run all the way from the origin to the insertion. These cylindrical fibers are composed of an array of myofibrils which are a specialized category of animal cells. Each muscle fiber develops from the fusion of many cells called myoblasts. Muscles contract by the action of Acetyl choline, a neurotransmitter secreted through the nerves which brings about a change in the action potential at the neuromuscular synapse leading to binding of actin and myosin molecules and bringing about contraction. Antagonistic Muscles: For every group of muscles that move a specific portion of the body, there is an opposite group of muscles which brings about the opposite movement. Such pairs of muscles are called antagonistic muscles. The main pairs of antagonistic muscles and their respective movements are explained below: 1. Biceps-Triceps: The upper end of the biceps or its origin is at the scapula and its other end or insertion is on the radius bone of the forearm. Contraction of biceps brings about flexion or rising of the forearm and is called a flexor muscle. The antagonistic triceps relaxes at this time. The triceps is located behind the upper arm and its origin is at the scapula as well as the Humerus bone in the upper arm and the point of insertion is at the Olecranon process of the ulna. Its contraction brings about straightening of the arm and hence it is known as an extensor muscle. 2. Anterior tibialis and gastrocnemius muscles: This pair is located in the lower leg. When a

Architecture corresponding with the time period Research Paper

Architecture corresponding with the time period - Research Paper Example Good examples of Romanesque as well as Gothic architectural styles can be found in many nations of the West, thus for Romanesque it is referred to as the first pan-European style of design since the then much adored Imperial Roman Architecture. Trinity Episcopal Church Trinity Episcopal Church which is currently referred to as Trinity Episcopal Cathedral, is the very first Episcopal and one of the treasured sanctuaries in Columbia, South Carolina. Trinity Episcopal Church, a Gothic Revival church which was modeled in regard to York Minster located in York, England. The church was consecrated on February 14, 1857 by Bishop Gadsden. The architecture of the church According to Maxey (67-71), the church was essentially designed to bear resemblance to medieval York Minster by Edward Brickell White. The foundation block was laid by Peter Shand, the rector on November 26, 1845. Despite the church having a cruciform design, the construction was only effected as shown by the construction of t win towers and the nave. Each of the towers was constructed with eight pinnacles and at the top placed a fleur de lis. The nave has a clerestory, thus making it the only church in Columbia with it. The roof structure of the Gothic Revival church is supported by exposed wooden beams. ... During the early years of Confederacy, that is 1861 and 1862, an apsidal chancel and the transepts were built under the supervision of Edward Brickell White. As an honor to Dr. Peter Shand, a stained-glass window was in chancel in 1890. Additions to the building that came in the later years encompassed choir stalls, Jardine chancel organ, the eagle lectern, choir stalls, a choir room as well as the pulpit. First Presbyterian Church The first religious meetings of the Presbyterian Church that were held in 1795 took place with no church building in place as the congregation did not have a church building of their own. They used to meet on the campus of South Carolina College and South Carolina State House until 1813 when the legislature of the South Carolina incorporated the church as the First Presbyterian Church in the city of Columbia. Although the church building constructed in 1813 is still in use, it is now solely used as a church hall and is known as Jackson Hall. A modern and l arger structure of English Gothic was built in 1854. The original building of 180-foot was destroyed in a hurricane even though it survived burning during the matching of Sherman to the sea. It was rebuilt latter in 1888. The damage inflicted to the spire by fire prompted its rebuilding in 1910 to stand at eight feet tall. In 1925, the building was again remodeled in order to increase its capacity to 1,250 from 800 feet thus beneficially increasing the building’s length by 40 feet. The current locality where the church stands was a shared cemetery between 1794 and 1813 with the local congregation of the Episcopal Church. The land as well as the cemetery was given out to be shared between the Presbyterians and

Elective and Reconstructive Surgeries Essay Example | Topics and Well Written Essays - 2000 words

Elective and Reconstructive Surgeries - Essay Example Plastic surgery began after World War I but became popular only in 2006 and 2007 not only in the United States of America but also in the whole world. South Korea has 74 procedures per 10,000 people and the United States only has 42 procedures per 10,000 people so South Korea has the highest rate of plastic surgery but the United States has the highest number at 1,300,000 plastic surgeries every year so it is more common in the United States to have plastic surgery (â€Å"It’s official,† 2012). Plastic surgery is actually a big part of American life. In the United States, there were 1.6 million cosmetic surgeries last year. According to American Society of Plastic Surgeons, there were 307,000 procedures for breast augmentation, 244,000 for nose reshaping, 205,000 for liposuction, 196,000 for eyelid surgery, and 119,000 for facelift. Eyelid surgery increased by 6% and eyelid surgery 5%. For reconstructive surgery, there were around 5 million cases last year. Tumor remova l was 4.2 million, laceration repair was 303,000, maxillofacial surgery was 195,000, scar revision was 175,000 and hand surgery was 120,000. Maxillofacial surgery was popular because it was up 125 percent from 2010. More reconstructive surgeries were done compared to elective surgeries so reconstructive surgeries remain popular in the United States. ... Reconstructive surgeries cost around $80,000 to $200,000 if you don’t have insurance, according to Yahoo Answers but this is brain surgery so it is naturally expensive (â€Å"How much would,† 2009). However, the cost of plastic surgery is really an issue in the United States. This research paper will find out if the cost of plastic surgery is really a big issue or not. Elective Surgeries According to the encyclopedia of surgery, an elective surgery is a â€Å"planned, non-emergency surgical procedure which is medically required or optional† (â€Å"Elective Surgery,† 2012). However, in this paper, elective surgeries mean cosmetic surgeries that are optional. The cost of cosmetic surgery in the United States is extremely expensive but it depends on the type of procedure. Liposuction for five areas costs around $10,000 but spider vein costs $200 (â€Å"Cost of Plastic Surgery,† 2011). Breast augmentation is around $3,500 to $12,000 (â€Å"I’m C oncerned,† 2012). Facelifts cost around $6,600 (â€Å"Cosmetic Surgeries,† 2011). However, even though cosmetic surgery is expensive, health insurance does not cover it (â€Å"Reconstructive Surgery,† 2012). The popularity of cosmetic surgery is still high even though insurance does not cover it. From 2010 to 2011, there is a 5% increase in elective cosmetic surgeries (â€Å"13.8 Million Cosmetic,† 2011). It is really popular because just in 2010, Americans spent $845 million only for facelifts (â€Å"Cosmetic Surgeries,† 2011). In 2011, the top American cities for elective cosmetic surgery are Miami, Atlanta, Dallas, San Francisco, Sacramento, Baltimore, Nashville, Louisville, Seattle, and Washington DC

How Disrespecting Towards my Peers and Superiors does not Coincide Essay

How Disrespecting Towards my Peers and Superiors does not Coincide with the Army Values - Essay Example Respect is trusting that all people have done their jobs and fulfilled their duty† (U.S. Army n.d., par. 4). In this regard, the current discourse would present and acknowledge that I have imbibed how disrespecting towards my peers and superiors does not coincide with the army values. In the span of time spent serving the army, I observed that there are instances when my conformity to these core values are evidently tested. This would only affirm that people are not perfect; we are prone to make mistakes. Most of the time, these circumstances provide us with the opportunity to learn and appreciate our weaknesses and that we can address them and strive to improve in the process. For instance, some of my colleagues, fellow soldiers, or superiors could also be meeting some challenges that might make them prone to be overly sensitive or disconcerting of others’ behavior. As such, these trying situations could result to conflicts, miscommunication, or the inability to conform to the expected norm. In one’s perspective, there are some factors that were contributory to one’s untoward behavior that inadvertently resulted to disrespecting others (peers and superiors), and which were acknowledged to be contrary to the army values. These factors include personal concerns, family issues, external influences, and diversity in personal philosophies and values due to cultural orientation. As such, I know that having a bad day or feeling emotionally or psychologically upset would never justify disrespecting others. I regret having resorted to this behavior. I am still in the process of learning to strictly adhere to these core values and acknowledging this weakness was an important step. Concurrently, I strongly believe that apart from affirming these seven core values, I have realized that assuming a proactive stance in observing ethical, moral, and legal standards would assist in

An experience Essay Example | Topics and Well Written Essays - 250 words

An experience - Essay Example Despite of my repeated requests, he insisted on driving. I gave up after trying for a very long time. He was driving very fast and did not take care of the speed limits of the road. His rash driving led to us being stopped by the police. They performed the alcohol test and his alcohol level was above the normal limits. We had broken the law and we had to face the consequences. We were locked up in jail. Our parents reached for our help. They paid the fine. It was a very difficult situation for me. I found it very difficult to face my family and I had placed them in a tough position. I felt very ashamed. I learnt an important lesson that rules and regulations are meant to be followed. This is not only for the good of the society but also for not letting down your family. When I saw the concerned faces of my parents, I realized how reckless I had been. I analyzed that from that day onwards I would always follow the correct path and never let my parents down. My personality has been determined by both environmental as well as genetic influence. The occurrences of my life have alerted and shaped my personality but my response to these occurrences is determined by genetic influence. This is owing to the fact that there are many situations in which I see myself reacting in a similar manner as my father does. Thus my personality has been molded by both genetic and environmental

Colony Collapse Disorder Case Study Example | Topics and Well Written Essays - 750 words

Colony Collapse Disorder - Case Study Example However, while the factors which cause this syndrome have been speculated upon for many years, there is yet to be a conclusive answer to the question of what is the cause of these disappearances. While this may be the case, ongoing research into the matter has come to show that there is a possible connection between the use of a diverse number of pesticides by farmers which may have a negative effect on bees because they cause their deaths. It is a fact that when the CCD takes place, scientists and bee farmers are never able to determine the cause of this disorder because of the fact that their occurrences tend to be so slow that they are barely noticed until it is too late. Because of this, it has become imperative that beehives in all the countries that are affected to be kept under constant observation so that the exact cause of the problem can be determined and in the process remedied. While it is a fact that the exact cause of CCD is not known, among the biggest suspects that have come to public notice has been the use of pesticides, which are believed to be contributing factors to the problem. Scientists state that the use of pesticides and possibly some fungicides may have been of lethal effect on bees, not killing them immediately but instead weakening their development and behaviour. Among the pesticides which have been of most interest to scientists studying CCD occurrences are the insecticides known as neonicoticoids, which contain chemicals that may have a negative effect on bees. These chemicals tend to be used in seed treatment in the process, they tend to work their way up through the plant into the latter’s flowers where they end up occurring in the nectar. As a result of the bees consuming the nectar containing chemicals from neonicoticoids over a long period of time, these chemicals, while not instantly lethal, may have other adverse effects on the bee population consuming them. It has been found that almost all the corn in the United States that has been genetically engineered contains some form of neonicoticoids, since the latter are used in their treatment. In addition to this, it has been found that these types of insecticides tend to occur in the soil of the fields near where the genetically modified corn has been planted (Vaughan & Black, 2008). Therefore, it has been speculated that these forms of insecticides may get consumed by bees indirectly through the plants which occur in such fields and this may, in fact, be a major cause of the CCD occurrence in bee populations. Scientists researching CCD have speculated that the use of antibiotics and miticides may have an effect on the sudden disappearances of bee populations. Research concerning this idea has been conducted extensively and many beekeepers who have been affected by CCD that have been interviewed have stated that they indeed make use of antibiotics and mi ticides among their bee colonies. The results of these investigations by scientists have, however, not been conclusive because of the fact that it is not known what specific antibiotics or miticides that are used may be the cause of the problem (Watanabe, 2008). The use of such chemicals has not been determined to be a definite cause of CCD because there tends to be a lack of uniformity concerning exactly what particular chemicals are used by beekeepers, hence doubts have been cast about whether only one

Sorry But Your Soul Just Died Assignment Example | Topics and Well Written Essays - 750 words

Sorry But Your Soul Just Died - Assignment Example This would mean leaving the human like a mass of rock or soil – which can only be manipulated or moved. Another expectation was an account of the loss of the human spirit, to leave the human entity as good as the animals, which are on the basis of certain traditions considered not to possess a spirit – which links humans to the divine. The results here would include the depiction of animosity or the absence of a higher authority guiding humans (Wolfe). Wolfe’s bias is greatly based on unfounded fear, that the discoveries drawn from the field of neuroscience will drive humans from the personal control maintained in their natural state, where justice, morals, and values are a value drawn from each and every person’s soul endowment, to a force beyond their control. According to him, the control of humans by the genes, which is outside their control is absurd – as they will be obligated to find morals and values outside of their choice, to control their relations and all other aspects of life. An example here is Dean Hamer’s account of the gay gene, which he argues – just like the left-handedness gene is a natural inclination. The issue is that gays do not choose to become so, as they are naturally made in such a way (Wolfe). Wolfe through writing the essay is trying to offer information to the reader, on the importance of the personal choice and responsibility lines taken by each individual – when choosing values, justice and morals. He further, argues that the perceived assumption that the soul is not important is based on the gross belief that God is dead, from whom all values and identity are drawn. He further seeks to impart into the reader, the idea that the assumption of the death of the soul will result in gross immorality, where humans do not give consideration for one another – which is grounded on the identity of the moral obligation – grounded on the soul (Wolfe). The account is prese nted in a witty manner, showing that the author intended to engage the thinking process and the imagination of the reader, by raising their curiosity in predicting and finding out what the issue would lead to, through the mind of the reader. An example here is the account that trying to realize equality among different people goes against the very nature present in every single individual. The author further seeks to arouse the fear of the ultimate societal decay he talks of, these being the cause of the case, due to the fact humans will not be in a position to choose values – but will be genetically oriented to live as they are genetically endowed. An example here is the case of the gay gene, which obligates gay people to become gay – which has been a vice fought by many governments and authorities. The author uses such an example to raise curiosity and fear of further exploration of the new science, as it will serve in pushing humans into a stage where they are contr olled by their genetic inclinations. An example here would be genetic inclination into crime – which would mean that such a person becomes a criminal automatically, and that they would commit crime without any care, as it is in their nature. The emotional effect intended by Wolfe furthers his point, as it portrays an unavoidable negative side of the new science, whose further exploration would create more crisis than advantages. The emotion he is passing is clear, in that he even expresses optimism that those developing the new science

Quantitative Research Paper Essay Example for Free

Quantitative Research Paper Essay Quantitative research includes classification of certain features, calculations and construction of statistical models that can describe these features. In contrast, qualitative research is more focused on description of features excluding statistical descriptions. In quantitative research, data are summarized in the form of verbal descriptions or graphical representations. On the contrary, in qualitative research they appear in statistical tables, graphs, or charts. The researcher is more likely to use qualitative research in the earlier phases of the research project when one is looking for ideas to be later explored in depth within a quantitative framework. The processing of data in quantitative research is more likely to include a subjective component than in the other type. As a result, the results of quantitative research can often mix the context of the study but provide enough material to evaluate a certain hypothesis. A literature review should be compiled in order to answer a specific question or gather data to evaluate a hypothesis. The researcher should define the type of literature one wants to use as well as the scope of information to be used in the research. The sources used should be appropriate for the topic. Depending on the type of research, the sources should be predominantly or only peer-reviewed academic publications relevant to the explored question or field of study. The publications used in literature review should be critically evaluated by the reviewer. It is also important to organize the literature review in a coherent manner so that it is divided into understandable units. An explanation of how this or that topic fits into the research framework should be provided. The synthesis of material should provide adequate background for the topic under research. Conceptualization and operationalization form two pillars of science as these two methods allow researchers to use concepts that are the foundation of human exploration of the universe. By grouping objects into categories called concepts and developing practical ways of measuring these concepts through operationalization, researchers can explore a variety of objects, phenomena and situations. Theories need to be formulated with the help of specific concepts. Here conceptualization plays a crucial role, permitting scholars to define classes that will be described by this or that concept.   Conceptualization creates a concept that can be defined in all complexity of relationships and serve as common ground for exploration of an object or phenomenon by different researchers. Operationalization allows practical application of concepts, permitting their measurement through concrete observations. Each science seeks to define its conceptual apparatus through specific observations. As a result of this quest, â€Å"to operationally define basic concepts has now become central to all sciences† (Wikipedia, 2006). The article â€Å"Money, money, money: an exploratory study on the financial literacy of Black college students† by Angela J. Murphy that appeared in the September 2005 issue of College Student Journal investigates â€Å"the influence of race, gender, age, major and parental educational level on the financial knowledge of undergraduate students attending a predominantly Black institution†. The researcher has identified a strikingly low level of financial literacy among such students. Age and major were found to have less influence, while parental education and major had more impact. One research question can be formulated as â€Å"Does age have an influence on financial literacy of Black college students?†. Another one is â€Å"Does major have an influence on financial literacy of Black college students?†. Independent variables included race, gender, parental education, and age. The dependent variable was the financial literacy in certain areas including â€Å"the topics of income taxes, credit consigning, short term savings, investing for retirement, social security, future college costs and home ownership† (Murphy, 2005). The research used surveys. The method is justified because it permitted researchers to have structured, generalizable results that could be analysed with statistical methods. The survey also allowed people to ask a broad range of students attending various institutions. Mail survey and personal interview are similar in the first place because they test personal attitudes of people toward a subject or phenomenon. Both involve respondents with their individual differences, cultural background, demographic situation that influence the research. The difference lies first of all in the procedure: personal interview involves face-to-face contact whereas a mail survey envisages written communication. Consequently, an interview is more personal, while a mail survey presupposes less personal interaction between the researcher and the respondent. In organizational behavior investigation, a personal interview is more subjective because the participant will be influenced by personal perception of the researcher, possible positive or negative associations, etc. A mail survey, on the contrary, will be free from these limitations. The downside, however, is the frequently low rate of response that is often accountable for bias in answers. A more personal interaction can create more opportunities for the researcher to probe the topic with open-ended questions and find out the opinion of the interviewee with more detail. In addition, if the interviewee finds certain questions ambiguous, he or she can clarify details with the scientist, while this opportunity is absent in the case of a mail survey. To investigate the question of trust, a personal interview is preferable. First, it is considered â€Å"the most reliable method of data collection, especially when attitudinal behavior is of concern† (Pennsylvania Department of Health, 2001). Especially when executives are targeted, the time consumed in filling out a mail survey may become a factor that will discourage most of the targeted public from answering. The choice can be constrained by the budget, as personal interviews are traditionally considered the most expensive research method. In an experiment, the researcher is trying to answer a question performing certain actions that will test the validity of a hypothesis. In a focus group, the researcher is typically trying to explore a broad range of issues. As such, a focus group is called upon to conduct a discussion using prepared question rather than answer a specific question. Besides, the results from a focus group will be less rigidly defined and will require more scholarly interpretation whereas the experiment should deliver a more specific answer to the question. The advantage of focus groups is the open-ended nature of the research that opens possibilities for participants to air their views on many important subjects and share opinions. Besides, it is more personal and allows for greater consideration of individual differences, as â€Å"interaction also enables participants to ask questions of each other, as well as to re-evaluate and reconsider their own understandings of their specific experiences† (Gibbs, 1997). However, a focus group can be practically difficult to organize, involves participants coming from different cultures that can contribute to bias. Besides, these groups offer less predictable results as â€Å"researcher, or moderator, for example, has less control over the data produced† than in other methods (Gibbs, 1997). An experiment, on the other hand, provides for a greater degree of control, especially in controlled experiments, which makes the data more adapted to generalization. However, there is a possibility that participants will behave in controlled environments differently than they would under typically circumstances. An example of research question that can be tested through a focus group is â€Å"What qualities of â€Å"Dove† soap brand make it appealing to consumers?† A focus group would allow participants to share views on the subject with a relatively large degree of freedom so that new, unexpected answers can come up. A question to be tested with an experiment can be â€Å"Do people buy Mercedes cars for quality or prestige?† This question can be answered in an experiment since here one can identify dependent and independent variables and develop a statistical apparatus to answer the question. References Gibbs, A. (1997, Winter). Focus Groups. Social Research Update. Retrieved July 2, 2006, from http://www.soc.surrey.ac.uk/sru/SRU19.html Murphy. A.J. (2005, September). Money, money, money: an exploratory study on the financial literacy of Black college students. College Student Journal. Retrieved July 2, 2006, from http://findarticles.com/p/articles/mi_m0FCR/is_3_39/ai_n15384395 Pennsylvania Department of Health. (2001). Health Statistics Technical Assistance Tools of the Trade. Retrieved July 2, 2006, from http://www.health.state.pa.us/hpa/stats/techassist/surveytypes.htm Wikipedia. (2006). Operationalization. Retrieved July 2, 2006, from http://en.wikipedia.org/wiki/Operationalization

Is The Concept Of Physician Assisted Suicide Ethical Philosophy Essay

Is The Concept Of Physician Assisted Suicide Ethical Philosophy Essay Is it ethical for a physician to participate in physician-assisted suicide when this practice clearly defies what is stated in the Hippocratic Oath? People look at their personal physician as a healer or lifesaver but what if the physician gave you the option to end your life in the situation of chronic, painful illness or injury? Would this cloud your opinion of them or would you still consider them to be helping us? Is it ethical to train physicians to assist in suicide? These questions are what I want to discuss throughout this paper. I would like to discuss the beliefs and opinions on the topic of physician-assisted suicide through the eyes of medical professionals, the Hippocratic Oath, states countries that have legalized this practice, various religious beliefs, and different moral theories such as Kant and Utilitarianism. The background of this practice will also be discussed. In the areas of the world where it is legalized, should there be certain criteria in place in order to receive it? What about the perspective of insurance companies on the matter? Is this truly devaluing human life? This is a very controversial topic that I hope to make more understandable. 2. Background Physician-assisted suicide is a form of euthanasia in which the physician does not actually give the patient a life-ending drug, but provides the patient with the drug that they can take themselves. It is a form of suicide, with the doctor providing the materials used to carry it out (Mackinnon 141). The Netherlands and Great Britain have legalized physician-assisted-suicide. This practice has not been legalized in every state in North America. Montana and Oregon currently allow the practice with no legal consequences for the physician who participates. Thirty five states currently have laws making it a crime to assist in a suicide. Oregon was the first state to pass the Death With Dignity Act, which allowed physician-assisted suicide to be practiced, but there are certain criteria that must be met for it to be considered legal. Two doctors must examine the patient and come to the conclusion that he or she is mentally stable and has less than six months to live. This must then be certified by a third doctor. The patient has to submit a written request as well as an oral request. A few days following, the patient is given a barbiturate: secobarbital or pentobarbital, and they must take the medication on their own (Mackinnon 143). When researching among patients the reason for requesting physician-assisted suicide, it was not to relieve pain or financial problems, but to preserve autonomy and personal control. Using Kants moral theory to view this situation, others would look at the motives behind the action. Why are they doing this? For what reason? Some may even view it as a selfish act. Family and friends would be put through much sadness if a loved one were to have their live ended, but they need to consider the true reasoning behind the request for physician-assisted suicide. They want control of their own lives. One physician, Dr. Jack Kevorkian, was a well known right-to-die activist, who in the 1990s, assisted in more than 100 suicides. He believed that people who were suffering from an illness or injury and that wanted to end their life, had the right to die. He believed these people deserved control of their own bodies and lives. He created a euthanasia device consisting of a metal pole that had containers of medications attached to it. The medications were then connected to a line going into the persons vein. The patient would push a button, starting a flow of simple saline into their bodies. Anesthesia would then run into their bodies, causing them to become unconscious. About a minute following, potassium chloride would then start to flow, causing cardiac arrest, and death. Kevorkian was brought to trial in numerous cases but never convicted of what many considered homicide. After allowing the euthanasia of one of his patients to be videotaped and aired on television, it was seen that Kevorkian directly administered the deadly medication himself to this certain pat ient. He was then arrested and found guilty of first-degree homicide, sentenced to spend ten to twenty-five years in prison. When asked if he believes physicians should offer the option to end life to their patients, Dr. Kevorkian solemnly stated This is a medical service. It always was (Almeder, Humber, and Kasting 100). Are physicians not trained to improve our health or save our life? This leads to much debate on the subject. The Hippocratic Oath The Hippocratic Oath, believed to have been written by Hippocrates in 5th century B.C., is recited by physicians upon graduation from medical school. This oath states that as a physician these new graduates swear to practice medicine ethically. When applying this to the subject of physician-assisted suicide, we should focus upon this quote taken from the Oath: I will not give a lethal drug to anyone if I am asked, nor will I advise such a plan; and similarly I will not give a woman a pessary to cause an abortion. Physicians are trained in medical school to do what they can in any given situation to save a life. They are taught about various treatments and medications that work to preserve human life, not end it. Physicians do have obligations to their patients, which include relieving pain and suffering. When looking at the subject of physician-assisted suicide through the eyes of terminally ill patients who request this service, the negative viewpoints change. Emmanuel Levinas, a Jewish philosopher, closely researched ethics and morals related to the topic of physician-assisted suicide in comparison to the Hippocratic Oath. One immediate objection to assisted suicide can be raised from within a Levinasean perspective. That is, if what constitutes u s primarily as human are our obligations to one another, and not to our rights as individuals, then what of the obligations of a terminally ill person to their community. The obligations (or value) of such a person to their community cannot be measured simply in terms of economics or active contributions. Instead, the drawing together of a community or of family members in service to the needs of a terminal patient could serve to deepen and increase their own humanity. Does the terminal patient have the right to take this possibility, this response-ability, away from society (Degnin 12)? Are physicians preserving a terminally ill patients autonomy and human dignity when fulfilling their request to end their life? Most of the medical schools in todays society use updated versions of the Hippocratic Oath. Only one school, The State University of New York Upstate Medical School in Syracuse, NY, continues to use the traditional version of the Oath at their graduation ceremonies. Dr. Antonio Grotto, from Weill Medical College of Cornell University, admitted that students did laugh when reciting the original version of the famous Oath. [Students] would laugh at certain parts, Dr. Gotto said. Then Id give them dire threats that I wouldnt graduate them the next day if they laughed during the ceremony (OReilly 1). The majority of students graduating from medical schools today no longer are required to say that they will not recommend the idea of ending a persons life. Does this mean the idea is open for actual consideration and should be legal in situations that meet certain criteria in the entire United States as well as other countries throughout the world? There are still many ethical theories and personal beliefs from physicians that object to this idea. 4. Ethical Principles Utilitarianism, the ethical principle of bringing the greatest good to the greatest number of people, is one principle that could be used as a looking glass to view the topic of physician-assisted suicide. Many physicians feel like they were educated to bring relief to those who are suffering from illness or injury. The state of Montana has most recently joined the states that legalize physician-assisted suicide, but they are having trouble finding physicians who will end peoples life upon their request. One patient is upset by the fact that her final wish cannot be carried out due to so many objections. I feel as though my doctors do not feel able to respect my decision to choose aid in dying, said Janet Murdock. Access to physician aid in dying would restore my hope for a peaceful, dignified death in keeping with my values and beliefs. Dr. Kirk Stoner, president of the Montana Medical Association, said assisted suicide goes against the groups code of ethics. Our reason for being is to care for our patients, he said in the AP report (Baklinksi 1). Is good truly being brought to the greatest number of people by allowing the right to die? It may be, if the thing that is good for that person is to end their suffering. There will always be objections to this theory, such as physicians are doing harm by ending life rather than doing good by saving or prolonging it. Kants moral theory focuses on the morals behind an action. Why are we wanting do we want(?) to end this life? What is the true motive? This theory also discusses acting out of duty. or doing what we know is right in our eyes. A doctor finds it right to end suffering or pain, and if this includes ending the persons life for that reason, then they will/should want to do it. Th e belief that people should have the highest intrinsic or monetary value to us also comes into practice (Mackinnon 76). Are we devaluing human life by allowing physician-assisted suicide? Human life is supposed to be regarded as something that is very precious. By allowing physicians to take life away so easily, this could make others feel that it really does not have high intrinsic value, since it can be ended so quickly and easily, with no questions asked. If you are a physician who wants to end a life because you do not like a persons personality or attitude, then this would be considered homicide, at which you would face criminal charges. On the other hand, if you want to end life to end pain, suffering, or to let someone die with dignity from a terminal illness then this would be legal in the eyes of authority, and no criminal charges would be brought against you. This is how Kants followers would view the subject. The end result is not important, but the motives used to get to the end are! Another viewpoint is that of virtue ethics. A person has certain virtues or strengths built into them through the influence of those around them. You become the kind of person you would want to be. Our social interaction with authority figures throughout our upbringing form how we ought to be, or our virtue ethics. Aristotle states that there are two types of virtues: intellectual virtues and moral virtues. Intellectual virtues help us reason and judge well, while moral virtues dispose us to act well (Mackinnon 112). He was most well known for his idea that virtue is the means between the extremes. Our virtues are a middle between deficiency and excess. Physicians or medical students show virtues towards their patients. They want to care for them, give them relief, and/or make them better if they are sick or injured. Are they going against their inner virtues if they participate in physician-assisted suicide? Physician-assisted suicide isnt about physicians becoming killers. Its abou t patients whose suffering we cant relieve, and about not turning away from them when they ask for help. Will there be physicians who feel they cant do this? Of course, and they shouldnt be obliged to. But if other physicians consider it merciful to help such patients by merely writing a prescription, it is unreasonable to place them in jeopardy of criminal prosecution, loss of license, or other penalty for doing so (Rogatz). A physician should be able to bring relief to their patient in any way they see if, and if includes helping someone end their life, then so be it. The physicians obligations are many but, when cure is impossible and palliation has failed to achieve its objectives, there is always a residual obligation to relieve suffering. Ultimately, if the physician has exhausted all reasonable palliative measures, it is the patient-and only the patient-who can judge whether death is harmful or a good to be sought. Marcia Angell, former executive editor of the New England Journal of Medicine, has put it this way: The highest ethical imperative of doctors should be to provide care in whatever way best serves patients interests, in accord with each patients wishes, not with a theoretical commitment to preserve life no matter what the cost in suffering. . . .The greatest harm we can do is to consign a desperate patient to unbearable Suffering or force the patient to seek out a stranger like Dr. Kevorkian (Rogatz).' When applying virtue ethics, we should look as what our own personal beliefs (virtues) are and examine them closely. 5. Physicians, Medical Students, Families, Insurance Companies-Their Views Physicians may never see eye to eye on this highly controversial topic. Some think it is a doctors right to end suffering while others see the practice as going against what the Hippocratic Oath directly states. An organization called Physicians For Compassionate Care Education Foundation is dedicated to preserving the traditional relation of the physician and patient as one in which the physicians primary task is to heal when possible, comfort always, and never intentionally harm. The view of physicians that take part in this practice is help, not harm. You are helping the person by ending their pain and suffering. However, objectors to the practice feel that ending a life is harmful. You are devaluing the potential of that person. Taking them away physically from their family, creating sadness, and ultimately taking away what they have to have to society before it is even fully experienced. That is a very solid argument. Anyone who loses a loved one is going to feel grief, it is natural. I feel that everyone on this earth has a special talent to offer society but how can they offer it fully if they are in constant suffering? The association promotes the health and well being of patients by encouraging physicians to comfort patients and to assist those who are dying by support systems, minimizing pain, and treating depression. The association affirms the health restoring role of the physician and works to educate the profession and the public to the dangers of euthanasia and physician-assisted suicide. As physicians, they come from primary care specialties as well as subspecialties. They work to support each other and to speak out for the inherent value of human life (http://www.pccef.org/whoweare/index.htm). These physicians focus on the belief that the solution to pain and suffering is not death, but good palliative care. The disciples of the cult of euthanasia and assisted suicide would have society believe that the logical solution for pain and suffering is death. They may even see the infliction of death or the provision of assisted suicide as part of hospice palliative care. They pursue with mission ary zeal their gospel of death. Further, they often succeed in getting mainstream media to support their cause. The legalization of euthanasia would remove a patients autonomy and put it into the hands of professionals with potential control issues; who may be angry, sadistic and abusive. In Oregon, people see the legalization of euthanasia as giving autonomy to the person who requests it. They are able to have complete control of their life, give permission to a physician to end it, and once the procedures to approve the action are in place, it is carried out. As was discussed earlier, there are exact criteria that must be met for physician-assisted suicide to be carried out legally. It is a slippery slope where we must retain caution. If we allow euthanasia for someone who is suffering, and we continue to do so, then we may end up allowing it in a case where the criteria are not met. Is there a high likelihood that we would slip? This question is the center of many arguments over this subject. We have all seen colleagues both at the bedside and in health care management who have significant personality flaws, and, lacking compassion for the pain and suffering of others, feel they can take the law into their own hands (Echlin 3). Medical students are now reciting the updated version of the Hippocratic Oath, as we discussed earlier. Does this mean that the subject is becoming okay? Should families be allowed to make this decision for their child who may be on life-support, with little chance of remaining function or should the government take over? It is very expensive to keep someone on life-support when they have a poor prognosis. Is it ethical to end their lives in order to save money? If physician-assisted suicide is legalized throughout the world or the United States, insurance companies may begin to support it. Why spend millions of dollars of palliative or comfort measures, if the person can end their life quickly and easily. Why would we need to spend money to research cures for cancer or other chronic diseases if a persons suffering can be ended this way? Many factors play a part in making a decision of this magnitude. 6. Argument and Conclusion When addressing my ethical question, Is it ethical for a physician to participate in physician-assisted suicide when this practice clearly defies what is stated in the Hippocratic Oath?, I have been influenced by various opinions to believe it can be an ethical practice when closely monitored. Physicians have said that they are trained to care for people, to be a healer. They must examine their own morals when they first take the Hippocratic Oath and begin direct patient care. They do not want to see continual suffering of their patients. To many, it would be more humane to give relief this way than allowing suffering to remain until death. The judgment to allow physician-assisted suicide would give those diagnosed with chronic, debilitating illness hope that their suffering can be relieved when all other methods of relief fail. The patient would also be able to maintain autonomy, having a voice throughout the process. I believe that the system of meeting certain criteria must remain in place if this practice were legalized throughout the country. If it were not, then the motive behind the means (Kant) could not be justified, leading to easy cover-up of homicide. In others views, this practice does devalue human life. I feel if someone is in a state of constant struggle and suffering, what true value does their life have. To them, they may feel as if they are a burden to family and friends. When does life become less precious? These subjects are where this practice sits on a fine line. Life is something that should be nurtured and cared for, event in the event of serious illness or injury. There are holistic ways to provide comfort that can be used on a trial basis, with euthanasia being a last resort. The use of medications, counseling, massage, diet change, and activity level changes. These have all been used to provide relief for those suffering with chronic illnesses and have been shown to be successful. If these practices fail to bring long-term relief and improve quality of life, they should be documented in the criteria when under consideration for physician-assisted suicide. The major objection would be that a physician is trained to make us feel better, and if that means ending life to end pain, then they have failed as a healer. Family and friends never want to see someone they love die. They also not want to see them suffer. They should come together with the afflicted family member to research other methods of relief, while letting the person maintain control of their own life and the situation surrounding it. Overall, physicians should be allowed to participate in this practice when the patient is meeting the criteria that were originally discussed. Many will feel that legalizing physician-assisted suicide completely goes against what medical professionals stated in the Hippocratic Oath, do no harm. They are helping to relieve someones suffering, which is what a physician is trained to do. This practice could be beneficial to many if controlled and used under a watchful eye. For future physicians, they must look inside themselves, and personally examine their own beliefs. They also need to maintain their autonomy. When involved in an ethical dilemma so personal and controversial as this one is, they should have every right to not participate. We control our own actions. In the end it is our choice. In the case of physician-assisted suicide, there are two major participants: the physician and the patient. They must always be heard! If our court could work to lay proper criteria into a groundwork for this practice, I believe it would be beneficial to those who are plagued with chronic pain. The criteria being met would provide proof to others that the situation was closely monitored and it was the persons decision, with no persuasion from the doctor. It is controversial ethical decision, but one that I feel physicians as well as their patients should have voice in. We have a right to be heard!

There Should Not Be Any Required Courses In College :: Argumentative Persuasive Argument Essays

There Should Not Be Any Required Courses In College There are many arguments to support the abolishment of core classes in college. One reason is a financial one: a great bulk of tuition money that the students pay to college is for their courses. It is not right to have the college take this money and make the student's decisions for them. The students should have the right to make this decision on their own. This does not only make for unwisely spent funds, but also unhappy students who are therfore not going appreciate a forced class. Secondly, college is where a person goes to discover him/herself. This is one of the many goals of the college system, and that discovery process is hindered by unneeded, mandatory classes. Students should be able to try many different classes to discover what interests them the most, not to be fed knowledge that they very well might know already (and is perhaps of no interest to them). If required courses were eliminated, it would free up much time that students could then use to pursue their own interests. College exists to help people become unique individuals, not to put every person into the same standard mold. Thirdly, college selection systems are designed to admit most students on the basis of what they know already (after all, the purpose of high school is to prepare you for college). If the selection system was actually accurate or efficient, they would have chosen students who already knew the material that was required, thus not needing to take the core classes. This would save funding for the university because they would not have to teach redundant classes that only review what a student knows. For an institution that promotes self discovery and educational freedom, mandatory courses seem to be dogmatically needless. There Should Not Be Any Required Courses In College :: Argumentative Persuasive Argument Essays There Should Not Be Any Required Courses In College There are many arguments to support the abolishment of core classes in college. One reason is a financial one: a great bulk of tuition money that the students pay to college is for their courses. It is not right to have the college take this money and make the student's decisions for them. The students should have the right to make this decision on their own. This does not only make for unwisely spent funds, but also unhappy students who are therfore not going appreciate a forced class. Secondly, college is where a person goes to discover him/herself. This is one of the many goals of the college system, and that discovery process is hindered by unneeded, mandatory classes. Students should be able to try many different classes to discover what interests them the most, not to be fed knowledge that they very well might know already (and is perhaps of no interest to them). If required courses were eliminated, it would free up much time that students could then use to pursue their own interests. College exists to help people become unique individuals, not to put every person into the same standard mold. Thirdly, college selection systems are designed to admit most students on the basis of what they know already (after all, the purpose of high school is to prepare you for college). If the selection system was actually accurate or efficient, they would have chosen students who already knew the material that was required, thus not needing to take the core classes. This would save funding for the university because they would not have to teach redundant classes that only review what a student knows. For an institution that promotes self discovery and educational freedom, mandatory courses seem to be dogmatically needless.

Brain Based Early Learning Programs: Education, Society, and National P

The science of neurobiology and technology of brain-imaging are rapidly advancing the understanding of cognition: how people think and learn. Brain-imaging techniques allow access into the mysterious mechanisms of the brain, and it is now possible to observe what occurs in the brain â€Å"as it performs tasks such as solving a math problem, reading a book, or improvising a melody† (Limb). This neurobiological research also indicates that, in the brain, emotion and intelligence are intricately synchronized processes (â€Å"Social-Emotional†). Brain-based learning programs apply this principle of simultaneous cognitive and social-emotional development by emphasizing how the brain learns innately, and are based on what is currently known about the â€Å"physical structure and function† of the human brain at varying stages of development (Wilson). Scientists and educators agree that this educational model has proven to be most effective in the earliest, formative years of the brain, priming the brain both for learning and social relationships. There is significant and ample evidence documenting that early childhood education can generate substantial gains in children's learning and development. However, long-term advantages are predominantly recognized only in high-quality early childhood education programs (Swartout-Corbeil). Consequently, the availability of high-quality programs is limited, and high-quality programs are usually not affordable for most families (Swartout-Corbeil). Brain-based early learning programs represent the definitive in early childhood curriculum, and mandating for these cutting-edge programs on a national level has the potential to produce not only smarter and more creative learners, but also a society of compassi... ...a of Children's Health. â€Å"Early Childhood Education.† Web. 5 Apr. 2012. US House of Representatives. Committee on Education and the, Workforce. Education Regulations: Burying Schools In Paperwork. Hearing Before The Subcommittee On Early Childhood, Elementary And Secondary Education Of The Committee On Education And The Workforce. U.S. House Of Representatives, One Hundred Twelfth Congress, First Session (March 15, 2011). Serial Number 112-12. US House of Representatives, 2011. ERIC. Web. 22 Mar. 2012. Wentzel, K. R., Weinberger, D. A., Ford, M. E., & Feldman, S. S. (1989, March). â€Å"Academic achievement in preadolescence: The role of motivational, affective, and self-regulatory processes.† Paper presented at the annual meeting of the American Educational Research Association, San Francisco. Wilson, Leslie Owen. â€Å"Overview of Brain-based Education.† Web. 7 Apr. 2012.

Guns Germs and Steel summary

Europeans had an advantage over the Native Americans. They had the horses and the guns. Guns played a major role in the success of the Europeans. Guns not only aided in overthrowing the Native Americans, but also aided in keeping the Europeans alive by allowing them to hunt and gather food. Horses also played a huge role. They made battle and travel easier. Over time, the use of animals began advancing. Animals provided warmth and lolls.They aided in warfare as well by providing transportation for those fighting and also for transportation of foods and other goods. Animals were a major tool in the farming of land. This allowed for the technological advance of going from hunter- gatherers to food producer. This advance increased the crop yields, which allowed for an increase in population. Food production and larger populations favored more rapid technological development. People began inventing things Just out of curiosity or even to take up a new hobby.Many Native tribes, such as th e Navajo, began adapting the European use of dyes for weaving. Some tribes also took up ranching. A big technological advance was writing. The Europeans created a writing system, which would allow the transmission of knowledge across the land. Writing allowed long distance communication among the Europeans. It was the new technological advance that changed their lives for the better. They could write to someone a ways away without they, themselves, having to be there.Writing also yielded communication and record keeping of certain events. The next advance was the organization of societal roles. Bands and Tribes had egalitarian governments with Informal leadership and no real structure to conflict resolution. Chiefdoms Justify kleptomaniac and have a centralized form of conflict resolution. States have a centralized government with many levels of bureaucracy. States are good at developing weapons and providing troops. Egalitarian governments with informal leadership and no real struc ture to conflict.

Acct 559 Quiz 1 Solution

Quiz I (Chapters 1and 2) Date: Name: ID: Answer the following Questions: 1. Tower Inc. owns 30% of Yale Co. and applies the equity method. During the current year, Tower bought inventory costing $66,000 and then sold it to Yale for $120,000. At year-end, only $24,000 of merchandise was still being held by Yale. What amount of inter-company inventory profit must be deferred by Tower? A. $6,480 B. $3,240 C. $10,800 D. $16,200 E. $6,610 2. All of the following statements regarding the investment account using the equity method are true except A. The investment is recorded at cost B.Dividends received are reported as revenue C. Net income of investee increases the investment account D. Dividends received reduce the investment account E. Amortization of fair value over cost reduces the investment account3. After allocating cost in excess of book value, which asset or liability would not be amortized over a useful life? A. Cost of goods sold B. Property, plant, & equipment C. Patents D. Goodwill E. Bonds payable4. A company should always use the equity method to account for an investment if A. it has the ability to exercise significant influence over the operating policies of the investee.B. it owns 30% of another company's stock. C. it has a controlling interest (more than 50%) of another company's stock. D. the investment was made primarily to earn a return on excess cash. E. it does not have the ability to exercise significant influence over the operating policies of the investee.5. An upstream sale of inventory is a sale A. between subsidiaries owned by a common parent. B. with the transfer of goods scheduled by contract to occur on a specified future date. C. in which the goods are physically transported by boat from a subsidiary to its parent. D. ade by the investor to the investee. E. made by the investee to the investor.6. In a situation where the investor exercises significant influence over the investee, which of the following entries is not actually posted to the books of the investor?1) Debit to the Investment account and a Credit to the Equity in Investee Income account.2) Debit to Cash (for dividends received from the investee) and a Credit to Dividend Revenue.3) Debit to Cash (for dividends received from the investee) and a Credit to the Investment account. A. Entries 1 and 2 B. Entries 2 and 3 C. Entry 1 only D.Entry 2 only E. Entry 3 only7. All of the following statements regardi ng the investment account using the equity method are true except A. The investment is recorded at cost B. Dividends received are reported as revenue C. Net income of investee increases the investment account D. Dividends received reduce the investment account E. Amortization of fair value over cost reduces the investment account8. A company has been using the fair-value method to account for its investment. The company now has the ability to significantly control the investee and the equity method has been deemed appropriate.Which of the following statements is true? A. A cumulative effect change in accounting principle must occur B. A prospective change in accounting principle must occur C. A retrospective change in accounting principle must occur D. The investor will not receive future dividends from the investee E. Future dividends will continue to be recorded as revenue9. A company has been using the equity method to account for its investment. The company sells shares and does not continue to have significant control. Which of the following statements is true? A. A cumulative effect change in accounting principle must occur B. A prospective change in accounting principle must occur C. A retrospective change in accounting principle must occur D. The investor will not receive future dividends from the investee E. Future dividends will continue to reduce the investment account10. After allocating cost in excess of book value, which asset or liability would not be amortized over a useful life? A. Cost of goods sold B. Property, plant, & equipment C. Patents D. Goodwill E. Bonds payable11. How are stock issuance costs and direct combination costs treated in a business combination which is accounted for as an acquisition when the subsidiary will retain its incorporation? A. Stock issuance costs are a part of the acquisition costs and the direct combination costs are expensed B. Direct combination costs are a part of the acquisition costs and the stock issuance costs are a reduction to additional paid-in capital C. Direct combination costs are expensed and stock issuance costs are a reduction to additional paid-in capital D. Both are treated as part of the acquisition price E. Both are treated as a reduction to additional paid-in capital12. Lisa Co. paid cash for all of the voting common stock of Victoria Corp. Victoria will continue to exist as a separate corporation. Entries for the consolidation of Lisa and Victoria would be recorded in A. A worksheet B. Lisa's general journal C. Victoria's general journal D. Victoria's secret consolidation journal E. The general journals of both companies13. At the date of an acquisition which is not a bargain purchase, the acquisition method A. Consolidates the subsidiary's assets at fair value and the liabilities at book value B.Consolidates all subsidiary assets and liabilities at book value C. Consolidates all subsidiary assets and liabilities at fair value D. Consolidates current assets and liabi lities at book value, long-term assets and liabilities at fair value E. Consolidates the subsidiary's assets at book value and the liabilities at fair value14. Which of the following statements is true regarding a statutory consolidation? A. The original companies dissolve while remaining as separate divisions of a newly created company B. Both companies remain in existence as legal corporations with one corporation now a subsidiary of the acquiring company C.The acquired company dissolves as a separate corporation and becomes a division of the acquiring company D. The acquiring company acquires the stock of the acquired company as an investment E. A statutory consolidation is no longer a legal option15. In a transaction accounted for using the purchase method where cost is less than fair value which statement is true? A. Negative goodwill is recorded B. A deferred credit is recorded C. Long-term assets of the acquired company are reduced in proportion to their fair values. Any exce ss is recorded as a deferred credit D.Long-term assets of the acquired company are reduced in proportion to their fair values. Any excess is recorded as an extraordinary gain E. Long-term assets and liabilities of the acquired company are reduced in proportion to their fair values. Any excess is recorded as an extraordinary gain16. In a purchase or acquisition where control is achieved, how would the land accounts of the parent and the land accounts of the subsidiary be combined? A. Entry A B. Entry B C. Entry C D. Entry D E. Entry E17. In a pooling of interests, A.Revenues and expenses are consolidated for the entire fiscal year, even if the combination occurred late in the year B. Goodwill may be recognized C. Consolidation is accomplished using the fair values of both companies D. The transactions may involve the exchange of preferred stock or debt securities as well as common stock E. The transaction is properly regarded as an acquisition of one company by another Prior to being united in a business combination, Botkins Inc. and Volkerson Corp. had the following stockholders' equity figures: Botkins issued 56,000 new shares of its common stock valued at $3. 5 per share for all of the outstanding stock of Volkerson.18. Assume that Botkins acquired Volkerson as a purchase combination. Immediately afterwards, what are consolidated Additional Paid-In Capital and Retained Earnings, respectively? A. $133,000 and $360,000 B. $236,000 and $360,000 C. $130,000 and $360,000 D. $236,000 and $490,000 E. $133,000 and $490,00019. Assume that Botkins and Volkerson were being joined in a pooling of interests and this occurred on January 1, 2000, using the same values given. Immediately afterwards, what is consolidated Additional Paid-In Capital? A. 138,000 B. $266,000 C. $130,000 D. $236,000 E. $135,00020. Chapel Hill Company had common stock of $350,000 and retained earnings of $490,000. Blue Town Inc. had common stock of $700,000 and retained earnings of $980,000. On Ja nuary 1, 2009, Blue Town issued 34,000 shares of common stock with a $12 par value and a $35 fair value for all of Chapel Hill Company's outstanding common stock. This combination was accounted for as an acquisition. Immediately after the combination, what was the consolidated net assets? A. $2,520,000 B. $1,190,000 C. $1,680,000 D. $2,870,000 E. $2,030,000

Prisons would not exist in a truly Christian society Essay

â€Å"Prisons would not exist in a truly Christian society.† Do you agree? Give reasons for your answer, showing that you have considered more that one point of view. All societies have different forms of punishment for people who break the law, some of these punishments are; the death penalty, imprisonment and fines. In this question I will explore both sides of the argument. Firstly I will be talking about the ideas of prisons not existing in a truly Christian society then compare them to those of prisons existing. Christians believe that God is merciful and compassionate; this therefore gives the sinner the chance to repent and to turn away from their sins. An example of this is when Jesus does not condemn the Adulterous Women but tells her not to sin again. This gives her the chance for her to acknowledge her sins and therefore not commit this crime again. Moreover this will encourage people to take the chance to change and they won’t commit any crime again, then being no point for prisons to exist. However this may not be the case as people might not just change, maybe they don’t want to be a better person. Another reason for prisons not to exist is if you send all the criminals to the same place prisons could turn into a college of crime and there people would only educate each other in more law – breaking ideas, and organise and take part in criminal activities. Thirdly, sending people away to prison is making them outcasts to the out side society, this is not what Jesus wanted as he deliberately sought out those people on the edge of society such as; lepers. Prisons would not exist as sending someone to prison is not a sign of forgiveness, it is taking someone’s life away, and only God can do this. However Prisons could exist in a truly Christian society as prisons offer people the chance to reform through the support of other people such as counsellors or Chaplin’s. Again, Prisons could exist in a truly Christian society as it is the Christians responsibly to create the Kingdom of God and therefore prisons could lock away those who would cause harm to the society and stop the Kingdom of God coming about. An example of a teaching for Prisons existing in the bible is of the Cain and Abel story. In this story Cain murders his brother Abel, and God gets angry with him and gives him the punishment of him being banished from his home and curses him so that he will never be able to earn a living on the land again. Some Christians would say that Cain’s exile resembles prison. Sending a criminal to prison gives the person time to reflect on what they have done wrong and gives time to change. In conclusion, it would seem that prisons would not exist in a truly Christian society because it is not showing or practicing the signs of forgiveness, yet it is possible that prisons are compatible with Christian teaching because of the Cain and Abel story, what with Cain being made an outcast. In my opinion, I believe that prisons should not exist as people should always be given a second chance, the chance to change.