Ethics Challenged During A Disaster

Ethics Challenged During A Disaster 4Ethics Challenged during disasterEthics Challenged during disaster1The New York Times Magazine article, "The Deadly Choices at Memorial" by Sheri Fink depict the aspects of a doctor's duty in disaster care were held to lower standards, thereby allowing murder to take place during the aftermaths of Hurricane Katrina. Sheri Fink, author, M.D; and PhD reported that Dr. Anna Pou, a surgeon who stayed to treat patients during the hurricane did not evacuate a selective group of patients she deemed too sick or too large to move thereby injected many of them with lethal combinations of Morphine, Versed, and/or Lorazepam. These lethal doses of sedatives and painkillers were found in several bodies following the request of Louisiana Attorney General's Office, Orleans Parish Coroner Frank Minyard investigate the cause of the deaths at Memorial Hospital (Fink, 2009, 24-27). Furthermore, many of the cases presented by the experts deemed the levels of medication given indicated homicide.Edward Ev erett HaleThough only four counts of second-degree murder charges were brought against Dr. Anna Pou, the grand jury never indicted her, thus multiple wrongful death civil suits have been brought against Dr. Pou for her actions in the events that took place after Hurricane Katrina. In essence, "First Do No Harm" is a moralistic oath doctors' take that should not be compromised despite circumstances that encompass a disaster. During disaster care, a doctor's moral obligation should not be held to a lower standard because of the presentations of the situation at hand; moreover, it should be raised to higher levels to allow countless lives to be saved, public reassurance and legislative laws put into place to protect patients during disasters from being euthanized.Doctors' are trusted to "Do No Harm" and uphold great considerations to patients during tranquil environments. However, the same considerations...

King Louis XVI, Deposed in the French Revolution

King Louis XVI, Deposed in the French Revolution Louis XVI (born Louis-Auguste; August 23, 1754–January 21, 1793)  was the French king whose reign collapsed because of the French Revolution. His failure to grasp the situation and to compromise, coupled with his requests for foreign intervention, were factors that led to his execution by guillotine and the creation of the new republic. Fast Facts: King Louis XVI of France Known For:  King of France at the time of the French Revolution, executed by guillotineAlso Known As:  Louis-Auguste, Citizen Louis CapetBorn:  August 23, 1754 in Versailles,  FranceParents: Louis, Dauphin of France and Maria Josepha of SaxonyDied:  January 21, 1793  in Paris,  FranceSpouse: Marie AntoinetteChildren: Marie-Thà ©rà ¨se-Charlotte, Louis Joseph Xavier Franà §ois, Louis Charles, Sophie Hà ©là ¨ne Bà ©atrice de FranceNotable Quote: I die innocent of all the crimes laid to my charge; I pardon those who have occasioned my death; and I pray to God that the blood you are going to shed may never be visited on France. Early Life Louis-Auguste, the future Louis XVI, was born on August 23, 1754. His father, Louis, Dauphin of France, was the heir to the French throne. Louis-Auguste was the oldest son born to his father to survive childhood; when his father died in 1765, he became the new heir to the throne. Louis-Auguste was a keen student of language and history. He excelled at technical subjects and was deeply interested in geography, but historians are unsure about his level of intelligence. Marriage to Marie Antoinette When his mother died in 1767, the now-orphaned Louis grew close to his grandfather, the reigning king. At age 15 in 1770, he married 14-year-old Marie Antoinette, daughter of the Holy Roman Emperor. For uncertain reasons (possibly related to Louis’ psychology and ignorance, rather than a physical ailment), the couple did not consummate the marriage for many years. Marie Antoinette received much of the publics blame for the lack of children in the early years of their marriage. Historians postulate that Louis initial coolness to Marie Antoinette was due to his fear that she might have too much influence over him- as her family actually desired. Early Reign When Louis XV died in 1774, Louis succeeded him as Louis XVI, aged 19. He was aloof and reserved, but possessed a genuine interest in the affairs of his kingdom, both internal and external. He was obsessed with lists and figures, comfortable when hunting, but timid and awkward everywhere else (he watched people coming and going from Versailles through a telescope). He was an expert on the French Navy and a devotee of mechanics and engineering, although this may be overemphasized by historians. Louis had studied English history and politics and was determined to learn from accounts of Charles I, the English king who was beheaded by his parliament. Louis restored the position of the French parlements (provincial courts) which Louis XV had tried to reduce. Louis XVI did so because he believed it was what the people wanted, and partly because the pro-parlementary faction in his government worked hard to convince him it was his idea. This earned him public popularity but obstructed royal power. Some historians deem this restoration as one factor that helped lead to the French Revolution. Weak Ruling From the Start Louis was unable to unite his court. Indeed, Louis’ aversion to ceremony and to maintaining a dialogue with nobles he disliked meant that court took on a lesser role and many nobles ceased to attend. In this way, Louis undermined his own position among the aristocracy. He turned his natural reserve and tendency to be silent into an act of state, simply refusing to reply to people with whom he disagreed. Louis saw himself as a reforming monarch but took little lead. He allowed the attempted reforms of Turgot at the start and promoted the outsider Jacques Necker to be finance minister, but he consistently failed to either take a strong role in government or to appoint someone like a prime minister to take one. The result was a regime riven by factions and lacking a clear direction. War and Calonne Louis approved support of the American revolutionaries against Britain in the American Revolutionary War. He was eager to weaken Britain, Frances longtime enemy, and to restore French confidence in their military. Louis was determined not to use the war as a way of grabbing new territory for France. However, by refraining this way, France accrued ever greater debts, which dangerously destabilized the country. Louis turned to Charles de Calonne to help reform Frances fiscal system and save France from bankruptcy. The king had to call an Assembly of Notables in order to force through these fiscal measures and other major reforms because the traditional cornerstone of Ancien Regime politics, the relation between the king and the parlement, had collapsed. Open to Reform Louis was prepared to turn France into a constitutional monarchy, and in order to do so, because the Assembly of Notables proved to be unwilling, Louis called an Estates-General. The historian John Hardman has argued that the rejection of Calonne’s reforms, which Louis had given personal backing, led to the kings nervous breakdown, from which he never had time to recover. Hardman argues that the crisis changed the king’s personality, leaving him sentimental, weepy, distant, and depressed. Indeed, Louis had so closely supported Calonne that when the Notables, and seemingly France, rejected the reforms and forced him to dismiss his minister, Louis was damaged both politically and personally. Louis XVI and the Early Revolution The gathering of the Estates-General soon turned revolutionary. At first, there was little desire to abolish the monarchy. Louis might have remained in charge of a newly created constitutional monarchy if he had been able to chart a clear path through the momentous events. But he was not a king with clear, decisive vision. Instead, he was muddled, distant, uncompromising, and his habitual silence left his character and actions open to all interpretations. When his eldest son fell ill and died, Louis divorced himself from what was happening at key moments. Louis was torn this way and that by court factions. He tended to think long about issues. When proposals were finally put forward to the Estates, it had already formed into a National Assembly. Louis initially called the Assembly â€Å"a phase.† Louis then misjudged and disappointed the radicalized Estates, proving inconsistent in his vision, and arguably too late with any response. Attempts at Reform Despite this, Louis was able to publicly accept developments like the Declaration of the Rights of Man and his public support increased when it appeared he would allow himself to be recast in a new role. There is no proof Louis ever intended to overthrow the National Assembly by force of arms- because he was afraid of civil war. He initially refused to flee and gather forces. Louis believed France needed a constitutional monarchy in which he had an equal say in government. He disliked having no say in the creation of legislation and he was only given a suppressive veto that would undermine him every time he used it. Forced Back to Paris As the revolution progressed, Louis remained opposed to many of the changes desired by the deputies, privately believing that the revolution would run its course and the status quo would return. As general frustration with Louis grew, he was forced to move to Paris, where he was effectively imprisoned. The position of the monarchy was further eroded and Louis began to hope for a settlement that would mimic the English system. But he was horrified by the Civil Constitution of the Clergy, which offended his religious beliefs. Flight to Vergennes and Collapse of the Monarchy Louis then made what would prove to be a major mistake: He attempted to flee to safety and gather forces to protect his family. He had no intention, at this moment or ever, of starting a civil war, nor of bringing back the Ancien Regime. He wanted a constitutional monarchy. Leaving in disguise on June 21, 1791, he was caught at Varennes and brought back to Paris. His reputation was damaged. The flight itself did not destroy the monarchy: Sections of the government tried to portray Louis as the victim of kidnapping to protect the future settlement. His flight did, however, polarize people’s views. When fleeing, Louis left behind a declaration. This declaration is often understood as damaging him; in fact, it gave constructive criticism on aspects of the revolutionary government that deputies tried to work into the new constitution before being blocked. Recreating France Louis was now forced to accept a constitution neither he, nor few other people, really believed in. Louis resolved to execute the constitution literally, in order to make other people aware of its need for reform. But others simply saw the need for a republic and the deputies who supported a constitutional monarchy suffered. Louis also used his veto- and in doing so walked into a trap set by deputies who wished to damage the king by making him veto. There were more escape plans, but Louis feared being usurped, either by his brother or a general and refused to take part. In April 1792, the French newly elected Legislative Assembly declared a pre-emptive war against Austria (which was suspected of forming anti-revolutionary alliances with French expatriates). Louis was now seen increasingly by his own public as an enemy. The king grew even more silent and depressed, being forced into more vetoes before the Paris crowd were pushed into triggering the declaration of a French Republic. Louis and his family were arrested and imprisoned. Execution Louis’ safety came further under threat when secret papers were discovered hidden in the Tuileries palace where Louis had been staying. The papers were used by enemies to claim the former king had engaged in counter-revolutionary activity. Louis was put on trial. He had hoped to avoid one, fearing that it would prevent the return of a French monarchy for a long time. He was found guilty- the only, inevitable result- and narrowly condemned to death. He was executed by guillotine on January 21, 1793, but not before ordering his son to pardon those responsible if he had the chance. Legacy Louis XVI is generally portrayed as the fat, slow, silent monarch who oversaw the collapse of absolute monarchy. The reality of his reign is generally lost to public memory, including the fact that he tried to reform France to a degree few would ever have imagined before the Estates-General was called. An argument among historians persists as to what responsibility Louis holds for the events of the revolution, or whether he happened to preside over France at a moment when much greater forces conspired to provoke massive change. Most agree that both were factors: The time was ripe and Louis faults certainly hastened the revolution. The ideology of absolute rule was collapsing in France, but at the same time it was Louis who consciously entered into the American Revolutionary War, incurring debt, and it was Louis whose indecision and mangled attempts at governing alienated the Third Estate deputies and provoked the first creation of the National Assembly. Sources EyeWitness to History. The Execution of Louis XVI, 1793. 1999.Hardman, John. Louis XVI:  The Silent King. Bloomsbury Academic,  2000.  Hardman, John. The Life of Louis XVI.  Yale University Press,  2016.

Whistle-blowing Research Paper Example | Topics and Well Written Essays - 250 words

Whistle-blowing - Research Paper Example As high officials in the organization, they became privy to information that they thought would be damaging to the company. The Government Accountability Project (GAP) defined a whistle blower as: An employee who discloses information that s/he reasonably believes is evidence of illegality, gross waste or fraud, mismanagement, abuse of power, general wrongdoing, or a substantial and specific danger to public health and safety. Typically, whistleblowers speak out to parties that can influence and rectify the situation. These parties include the media, organizational managers, hotlines, or Congressional members/staff, to name a few. These 3 women could not be properly called whistle blowers under the rules cited in Chap 4 of Whistle blowing,:â€Å"employees who follows established procedures is not a whistleblower† As in definition above, whistle blowing should take into account to whom the information is given in order to achieve the desired change. Merely passing information to higher authorities in the organization is not whistle blowing and is only part of their duties. Their testimony in Congress could not be called whistle blowing as they were legally required to do so, and were not done voluntarily. Their memos only formed part of exhibits for testimony. Rowley could not be a whistle blower because her position requires utmost confidentiality, so she could not divulge to outer sources. Watkin’s advise. When Sherron Watkins wrote a lengthy memo to her boss, Ken Lay, she knew of the ticking time bomb that would explode into a scandal. She uncovered fraud that involved many persons in the organization. When she advised Ken Lay to develop a â€Å"clean up Plan†, she probably meant to have an organizational clean up that would correct the system, and purge erring employees. In an ethical perspective, she was

Entrepreneur Interview and Personal Analysis Essay

Entrepreneur Interview and Personal Analysis - Essay Example He asserted that his job as a waiter was well paid, yet he took the bold step of fulfilling his desire to venture in to the business. Ardichvili et al. (2003) observes that if there were no self confident entrepreneurs to venture in to new businesses, then there would be no business at all. Pro-active and Self Motivated Being pro-active and self motivated was among the significant traits that contributed to the success of the entrepreneur in business. Being decisive than other people made it possible to make a choice regarding the suitability of the site for a business. Such entrepreneurs act quickly to take advantage of an emerging opportunity before anyone else (Burns, 2011). Laggards usually wait for others to establish businesses so that they can observe their success or failure to make a decision. The interviewee demonstrated determination to succeed in business despite the challenges it posed to personal life such as lack of time to think about marrying. Intrinsically motivated people usually derive satisfaction from what they do (Pink 2009). Intrinsic motivation was the significant driver to accomplish entrepreneurial goals making the entrepreneur happy and contented regardless of these challenges. He was determined to work more hours than he did at that particular time. Learning through Actions Learning in this investment has been as a result of actions whereby the outcome of the activities engaged in is the source of essential information for greater investments. For example, the interviewee asserts that he was not sure what to expect in the business. Nevertheless, the idea of operating in a unique manner was expected to augment efforts of attracting customers especially due to the fact that there were no similar shops offering a variety of services as the interviewee’s shop. According to Littunen (2000) creativity is significant in marketing since it helps in generating the right market mix to serve the desires of a wide range of customer deman ds. This business not only offers food and drinks but also a variety of other goods and services such as entertainment through music and live coverage of significant sporting events that attract customers. Visionary and Flair According to Burns (2011), â€Å"In order to succeed, entrepreneurs need to have a clear vision of what they want to achieve† (p 41). The interviewee demonstrated that he was visionary and flair through his efforts of promoting a shared objective among his employees and rallying them to support him in his efforts. They contributed ideas that influenced strategic decisions that enhanced the success of business. The employees were motivated to be part of the business and portrayed dedication to their work. His charismatic leadership was significant in encouraging people to work as a team. Charismatic leadership is significant in attracting followers. The leader has a characteristic allure and elegance, which are admired by subordinates. The Charismatic lea der possesses self-belief and gathers followers through dint of personality and charm, rather than any form of extrinsic motivation or use of authority (Sosik, 2000). As Greenleaf & Spears (2002) observe, charismatic leaders are encouraging to their subordinates and try to pay attention to all their needs as well as making each person to feel important through appreciation of his/her contribution. Timing in the establishment of the business is a significant factor that led to its success. It was

United States Economy on the rebound Essay Example for Free

United States Economy on the rebound Essay Forbes. com reported that the United States economy recovered from an economic slump by 3. 4 percent in this year’s second quarter. It is reportedly a highly-favored performance in more than a year. The major force believed to be the largest attributing factor to this economic resurgence is the reinforcement of business spending. (AVERSA, 2007) The 3. 4 percent growth rate is said to be a bit higher than the 3. 2 percent estimated by Wall Street. (Daily Times , 2007) Despite the seemingly favorable pace, analysts predict that this show of strength may not continue for the rest of the year. The economic upswing can be credited to the rise of exports, a significant improvement in the global business scene, and a decline in consumer spending. Exports have reportedly grew to 6. 4 percent while imports dropped by 2. 6 percent. (Daily Times , 2007). Consumer expenditure is one of the factors that fuels economic expansion. However this component does not have too much of an impact. End user spending went up only 1. percent as opposed to 3. 7 percent in the first quarter. It is reportedly the weakest since late 2005. (Daily Times , 2007) The real estate sector also experienced a dip as real estate investments fell to 9. 3 per cent although not as low as the first quarter dip of 16. 3 per cent. Analysts are predicting that there are certain risks as brought on by this development. This is because the drop in real estate investments may have impacts of still unknown nature (Daily Times , 2007). Inflation rate is also among the meter sticks of economists. Inflation rates are better from the 2. 4 percent in the previous quarter to only 1. 4 percent in the next quarter; this is said to be the slowest rate since 2003. (Daily Times , 2007) It is expected that the American people will have more buying power resulting from the better condition of the economy and of the United States dollar’s show of strength. Personal incomes of the American people have increased by . 40 per cent or $47. 3 billion. Disposal personal incomes climbed up to $37. 6 billion or . 0 per cent according to the Bureau of Economic Analysis or the BEA. (Armah Rankin, 2007) Wages and salary payments have increased to a high $24. 9 billion in May. This is in stark contrast to the dip of $36. 4 billion in April. (Armah Rankin, 2007) In addition to the above factors, the real gross domestic product or the yield produced by industries and property in the United States, went up to 3. 4 per cent per annum. Elements that caused this increase in the GDP include upbeat inputs from personal expenses for services, exports, and nonresidential structures. Also lending a hand were federal government spending, state and local government expenditure. (Mannering, 2007) The uphill inclination of the economy will cause improvements in the financial stature of many Americans. Analysts and ordinary people alike expect that more and more people will be confident in their finances such that they will be able to afford more luxuries. This may cause a change in the lifestyle of many Americans. Banks are always on hand to offer loans that many people think will help alleviate their financial situation. People should be wary of this and be aware of the impact that interest rates may have on their finances, should they start to fail in making payments. In spite of the uphill trend of the economy, business analysts are hopeful but are still watchful of the possible outcome. Notwithstanding this positive development of the economy, it is still and always advisable to be careful of one’s spending habits. People should take advantage of the financial freedom that this economic condition will lend so that they can prepare for their future. Instead of spending a big portion of their hard-earned money on luxuries that will gradually deplete their monetary reserves because of expenditures such as taxes and depreciation, people should make it a habit to set aside a sum of money for investment instruments. Investment instruments such as pension plans, trust funds that will help them maximize their money’s earning potential and help them secure their future or make it easier for them to afford other comforts such as leisure trips out of the country or a new vacation home. Whatever state the economy is in, it is always wise to plan for the future. Those who are new in investing can seek the help of professionals who can aid them in making the right investment decision. One must always take advantage of investment tools that will help him enjoy and maximize the benefits of his hard-earned money. It is also important that people learn to stay debt-free. If they are already in debt, they should seek help of financial advisers on how to get out of debt in such a way that they can still live a comfortable life.

Essay --

Operational Plan Business Environment: The environment at BoxofLove is based on the culture of performance and production. For employees, we try to provide the proper motivation in our organization. â€Å"Abraham Maslow broke down on what people needed for motivation into two different categories in five factors. Category one will lower level needs and concentrate on factors such as physiological, safety, and social needs. The second category is having higher level needs such as self-esteem and self-actualization (http://www.businessballs.com/maslow.htm)†. Having to focus on higher level of needs, we will be able to motivate the our employees within in the organization to achieve high levels of performance. We are committed to reduce the operating costs to reflect the values of our customers for our good business sense. Location: BoxofLove.com is a new company that will be entering the industry with other competitors. This is an ecommerce business, which has a variety of themed care package for students in greater Chicago land area. The building is an office in the Elk Grove Village area with 400 sq. ft. which provides 11’ by 13’ overhead door and 17’ inside the office. The village gave us the permission to build the office with hours from 9 am to 5pm Monday thru Friday, 8am to 12pm on Saturdays, and closed on Sundays. Our office will include rooms that will be used for operations with project management, finance, designing, and administrative tasks required in the operations of the ecommerce. The office uses Nicor, ComEd, and Comcast business program. During the summer time Nicor would require to use less gas and winter time it would use more gas to heat the building for employees. The... .... related materials. Abraham Maslow's Hierarchy of Needs and diagrams of Maslow's motivational theory. Retrieved January 14, 2014, from http://www.businessballs.com/maslow.htm Imani, F. (2014, January 1). How to Keep Track of Inventory Manually. Small Business. Retrieved January 15, 2014, from http://smallbusiness.chron.com/keep-track- inventory-manually-21920.html LOOKING FOR OFFICE SUPPLIES? WORK WITH US.. (2012, January 1). Office Supplies, Office Furniture & Office Technology at OfficeMax. Retrieved January 12, 2014, from http://www.officemax.com/ Summary. (2014, January 8). U.S. Bureau of Labor Statistics. Retrieved January 15, 2014, from http://www.bls.gov/ooh/production/quality-control- inspectors.htm#tab-2 Quality control. (2014, January 1).Wikipedia. Retrieved January 15, 2014, from http://en.wikipedia.org/wiki/Quality_control

Personal Computer and St. Thomas Aquinas Essay

What are the possible effects of gadgets in the academic of the students of St. Thomas Aquinas? Is it positive or is it negative? Both sides are possible. It can be positive in the view of the students but negative on the view of the teachers. Either way, the researchers wants to view all side of the story, both positive and negative. The researchers also want to inform the readers that gadgets, brought by the advancement of technology can help and destroy their academic performance. II. STATEMENT OF THE PROBLEM The researchers found out that there are several problems regarding their topic. A very obvious problem is that gadgets often distract the attention of the students. The researchers want to solve and give possible solutions to the said problem. How gadgets distract or get the attention of the students? Does it bring positive results on their academic performance and academic standing? III. HYPOTHESIS The researchers suggests that students should have less time in using their gadgets, especially their cellular phones, iPods, PSPs, Laptops, and their own personal computers. Why the researchers included personal computers? Because most of the time, students nowadays use their personal computers for gaming and entertainment purposes. The researchers formulated this as a possible solution because if the students lessen their time on their gadgets, then they will have more time in enhancing their academic performance by reading books, observing their environment, and by interacting with other people. IV. THEORETICAL FRAMEWORK The researchers have assumed that using modern day gadgets often bring negative effects on students, especially on their academic performance. The reason why the researchers assumed this is because it is very obvious. They also observed to other people that the main reason why they fail their subjects is that they spent more time on using their gadgets, especially their personal computers. They use it most of the time playing computer games. Also, cellular phones is also a reason because they spend their time texting and calling their friends instead of reading and studying their lessons. V. CONCEPTUAL FRAMEWORK INPUT: Cellular Phones iPod Personal Computer PSP OUTPUT: Failing Grades Less time in interacting with other people personally Gets distracted easily More Irritable VI. SIGNIFICANCE OF THE STUDY The researchers conducted the study so for the reason that they want to inform the readers about the effects of gadgets on the academic performance of the students. Here are some of the reasons why they have conducted the said study: Parents – they should know the possible effects of gadgets on the academic performance of their children. This will help them on how they will control their children. Also, this will also serve as a guide for them how to discipline their children. Students – they should know their limits. They must learn how to manage their time. Students nowadays cannot manage their time. They use their time on things that distracts their attention on studying. They must learn that using gadgets is good but they must learn how to limit their time. VII. SCOPE AND LIMITATION The study is limited only on how gadgets affect the academic performance of the students of St. Thomas Aquinas. The study is focused only on how gadgets affect the academic performance of the students. The researchers want to inform the readers that using gadgets will cause many negative effects than positive effects. VIII. DEFINITION OF TERMS Academic Performance – this is how a student performs in class. This can be a positive or a negative performance. Academic Standing – refers to the rank of student in his/her class. Gadgets – refers on the things brought by technology. For example, computer, cellular phones, music players. Personal Interaction – refers on communicating with other person personally. Texting – refers to the act of communicating with other people by using cellular phones.

Genetic engineering †Maize Essay

Introduction Genetically modified, by definition, is a term denoting or derived from an organism whose DNA has been altered for the purpose of improvement or correction of defects. (dictionary. com) Genetically modified foods are foods that have been altered to enhance certain traits for the purpose of making them more desirable to consumers. Since the development of this process, modified foods have become more common throughout the years, and with their increase in production there has also been great controversy. History of Genetically Modified Foods In 1994, the first genetically modified food the Food and Drug Administration deemed safe enough for human consumption was a tomato called the â€Å"Flavr Savr,† produced in California. The purpose of altering the tomato was for it to be resistant to rotting and decaying as quickly as tomatoes usually do. They were not labeled as being genetically modified and they were between two and five time more expensive than ordinary tomatoes, but consumers still purchased them. However, due to competition, brought on by a tomato made conventionally and with a longer shelf life, the Flavr Savr tomatoes were not profitable. Genetically modified tomatoes were then made into a tomato puree and sold in Europe in the mid-1990s, but a couple years later controversy arose over the concept of genetically modifying food. In 1998, a doctor from Aberdeen, in Scotland, published results from a research study he conducted suggesting that genetically modified potatoes, injected with an insecticide gene from the snowdrop plant, were toxic to rats. A year later it was announced that beginning in 1999, there were to be trials of genetically modified crops engineered to be resistant to herbicides. The purpose of the trials was to uncover the effects of these crops on farmland wildlife. However, this was criticized to be potentially dangerous to nearby crops, as well as honey that could be affected by cross-pollination. Sure enough, later that year pollen from genetically modified oilseed rape, a plant that is used to produce canola oil, was found at beehives almost three miles away. Two out of nine samples of honey being sold in supermarkets were contaminated in May 2000. At this point in time, nine out of ten people were against the idea of genetically modifying foods. (dailymail. co. uk) Despite the controversy surrounding genetically modified plants and foods in earlier years, technologies have advanced, and in 2006, 10. 3 million farmers planted 252 million acres of transgenic crops in 22 countries. The United States, Argentina, Brazil, Canada, India, China, Paraguay, and South Africa grew 97% of these crops. Soybeans, corn, cotton, canola, and alfalfa were modified to be herbicide and insect resistant, whereas other crops, like sweet potatoes for instance were modified to be able to survive harsh weather conditions. (Ornl. gov) The process of genetic modification Genetically modifying foods changes their genetic makeup in some way. The purpose of doing this is to enhance certain aspects of the food, for example, increasing its resistance to herbicides or its nutritional value. Traditionally, this has been done by way of selectively breeding plants or animals for specific genetic traits, however this method has proven to be potentially inaccurate and very time consuming. Genetic modification on the other hand can physically isolate a particular gene and insert it into another substance, enabling it to then posses that quality. This is done very quickly and accurately. Plants can be made insect resistant, virus resistant, or more tolerant to herbicides. Bacillus thuringiensis is a bacterium that produces a gene for toxin production that is safe for human production. To achieve insect resistance, the gene is injected into the crops that will then be able to produce this toxin on their own, leading to a decreased need for insecticides. To achieve virus resistance, crops must be introduced to the gene from that particular disease-causing virus. This results in less susceptibility to the disease and higher crop yields. Similarly, to achieve herbicide tolerance, a gene from a bacterium that will transmit resistance to some herbicides must be injected into the crops, in turn reducing the amount of herbicides used. Purpose of genetically modifying foods. There are many reasons for producing and selling genetically modified foods over those that are traditionally produced. Originally, the intent was increased protection of crops. This is still one of the process’ objectives, however there are many additional benefits recognized today. Both consumers and producers who feel that genetically modified foods are advantageous believe that these foods can be cheaper, more durable, and more nutritional. Genetically modifying foods is also a way to ensure that with a world population that is predicted to double in the future, a food shortage will not be encountered. In addition to increased protection from diseases, pests and herbicides, there are other key reasons for genetic modification. Many crops are destroyed due to troubling weather conditions. Frost can come at unexpected times causing destruction to sensitive crops. Cold water fish have an antifreeze gene which, when introduced to plants like tobacco and potatoes, can lead to a higher tolerance to cold temperatures. Similarly, plants can also develop the ability to withstand droughts. A very important quality of food is the nutritional value that is possesses. Malnutrition is quite prevalent, especially in third world countries where people tend to rely on only one crop to fulfill their dietary needs. If however, these crops could be genetically modified to contain the amount of vitamins and nutrients necessary to sustain a healthy diet, it would be a great advantage. For example, in third world countries blindness caused by a vitamin A deficiency is very common, so researchers at the Swiss Federal Institute of Technology Institute for Plant Sciences have developed what they call, â€Å"golden† rice, which contains uniquely high levels of vitamin A. The hope in this development is that this rice, funded by the non-profit organization Rockefeller Foundation, can be sent to any countries that request it. Vaccinations and medicines can be very difficult to produce, and they can also be very costly. Through genetic modification there is hope that the ability to produce foods with edible vaccinations in them will become a possibility. Common Genetically Modified Foods According to a WebMD article, experts say that about sixty to seventy percent of processed foods sold in the United States contain genetically modified ingredients. Soybeans, , corn, cotton, and rapeseed oil are the most commonly genetically modified foods. In other words, any foods that contain field corn, high-fructose corn syrup, soybeans, cottonseed oil, or canola oil all contain genetically modified ingredients. These ingredients are extremely common in most foods, much more so than most people are aware of. According to a study funded by the United States Department of Agriculture, only 52% of Americans are aware that genetically modified foods are even sold in grocery stores. The United States is the largest producer of corn in the world, and in 2000 it was estimated that 25% of corn crops growing in the United States were genetically modified. Corn is an ingredient in beer, salad dressing, margarine, flour, and anything containing corn syrup. The corn sold in stores is not necessarily intended to be genetically modified, however the concern for cross contamination between crops is there, since corn is wind-pollinated. Soy is the most heavily modified crop, and more than half the soy in the world was made up of genetically modified strains in 2007. There are different reasons for the modification of soy, including an added resistance to insects, and increasing its vitamin or fat and protein content in order to be suitable for animal feed. Soy is also used for creating chemicals used in pharmaceuticals. The likelihood of products in the United States containing genetically modified materials if they contain soy is very high, despite the lack of any labeling stating so. Tofu and soy milk are obviously effected products, however soy is also present in bread, cereal, ice cream and chocolate. Milk can be made from a genetically modified hormone called the recombinant bovine growth hormone. The function of this hormone is to produce more milk by keeping cells to produce milk alive in cows for longer periods of time. There is no proven difference between milk produced with the hormone versus that produced without it, however cows injected with the hormone are more prone to disease which can in turn have negative effects on the milk. Rapeseed oil, or canola oil, is one of the most genetically modified crops used. 80% of canola crops in Western Canada have been genetically modified. It is modified in the area of herbicide resistance. Also, modified rapeseed crops produce the main pollen used in the making of honey, suggesting that most honey from Canada could likely qualify as genetically modified. Advantages of Genetically Modified Foods Genetically modified foods offer several advantages. As already mentioned, an increased resistance to pests and diseases, the tolerance against bad weather conditions, and an increase in food supply are all obviously positive aspects. Crops have a better taste and quality when they are modified and they also have increased nutrients, yields, and stress tolerance. The time it takes for crops to mature is reduced as well. As far as the advantages for animals, they develop an increased resistance, productivity, and feed efficiency. They also produce more food, and their health can improve. The environment can benefit from genetically modifying foods as well. Firstly, the bioherbicides and bioinsecticides are environmentally friendly. Because genetic modification improves the resistance of plants and reduces their maturation time, soil, water, and energy can also be conserved. There is better natural waste management associated with genetic modification, and food processing is more efficient. Disadvantages of Genetically Modified Foods Despite the advantages of genetically modifying foods, the disadvantages of doing so seem to greatly outweigh the positive aspects of it. The most common criticisms against GM foods are in regards to the environment, health risks, and economic worries. Firstly, there have been several harmful, yet unintended effects on organisms in the environment. Monarch butterfly caterpillars have suffered an increased mortality rate due to the gene injected in corn crops. Though the caterpillars do not consume corn crops, they consume milkweed plants in neighboring fields, where the wind could easily transfer the pollen. There was a study done to test this theory, and the study did in fact support it. Another environmental concern is that the genes used to enhance certain crops will be transferred over to species unintended to contain the gene. For instance, in the case of crops that are introduced to a gene enabling them to develop an increased resistance to herbicides, the gene can potentially spread into the weeds themselves, causing them too to develop a higher herbicide resistance. This could cause problems because the weeds would then become very difficult to combat which could possibly ruin the crops. The concern for human health risks in regards to genetically modified foods is very high as well. Firstly, food allergies are very common among people in Europe and the United States, and in some cases these allergies can be fatal. The possibility that adding genes to plants could cause allergic reactions in susceptible people is there, and it is a very threatening possibility. Secondly, genetically modified foods pose an unknown overall threat to human health. Despite the lack of proof that foods made of genetically modified materials can be harmful to people, there have been studies showing that certain GM foods are in fact harmful to the digestive tract of rats. Just the fact that the effects of GM food on people are still not completely known also poses a huge threat in itself. From an economic perspective, genetically modifying foods is very costly. With new technologies that are continuously surfacing, companies are starting to want to patent their ideas, and this raises the concern that with patents will come a raise in price of seeds, making business very difficult for farmers who will not be able to afford them. This would result in the domination of food production throughout the world by only a few companies if GM foods reached such a high existence. It would also increase the dependence of developing countries on industrialized nations. Lastly, it could also result in biopiracy, or foreign exploitation of natural resources. There are ethical issues surrounding genetic modification as well. Many people question if it is unethical to alter nature by taking the genes of one species and mixing it with another. There is also the question of whether or not it is ethically wrong to violate the essential values of organisms. This process can stress animals as well, as their natural ways of life and food production are being compromised in ways that are having essentially unknown effects on the animal. The ethicality of labeling foods as genetically modified is a very controversial issue. In the United States, labeling foods is not mandatory and to the many people who do not want to consume these foods, this is viewed as very unethical. Laws of Genetically Modified Foods The laws and governmental regulations of genetically modifying food varies throughout the world, yet a common factor is that all of these different governments are in fact working towards establishing regulatory processes. In Japan, as of April 2001, testing GM foods was made mandatory. In the United States, regulation is achieved by several different governmental agencies, such as the US Environmental Protection. Agency, the US Department of Agriculture, and the US Food and Drug Administration. The EPA is responsible for regulating the substances used that may cause possible harm to the environment and human health, pesticides for example. Farmers need to obtain licenses in order to use such chemicals, and the amount they are permitted ot use is regulated. The USDA includes different divisions each responsible for their own branch of assessment. â€Å" Among these divisions are APHIS, the Animal Health and Plant Inspection Service, which conducts field tests and issues permits to grow GM crops, the Agricultural Research Service which performs in-house GM food research, and the Cooperative State Research, Education and Extension Service which oversees the USDA risk assessment program. † (Csa. com) The FDA is involved when companies producing GM foods have issues they feel they want to consult with them about. They are not required to go to the FDA though. The future of Genetically Modified Foods Currently, genetically modified ingredients are present in many foods, however the process is mostly limited to altering the ingredients in the area of improved sustainability. In the future, there are plans to genetically modify much more. For example, there are plans to try to produce foods with the ability to produce human vaccinations. There are also plans to genetically alter food animals, like pigs, cows, and most recently salmon. Conclusion Genetically modified foods have come a long way since their first introduction into the market. They have great potential to solve many problems and improve upon many conditions. However, there are many challenges facing governments as far as the advancement of genetically modified foods is concerned. Regulations, food testing, and uncovering more of the possible effects on both human health and the environment are all great issues involved. The concept of genetic modification is also very controversial. However, regardless of the obstacles and controversy surrounding this phenomenon, it is becoming much more widespread throughout the world. Works Cited â€Å"Genetically Modified Foods: Harmful or Helpful? † CSA. Web. 24 Oct. 2010. . â€Å"Genetically Modified Foods and Organisms –HGP Ethical, Legal, and Social Issues. † Oak Ridge National Laboratory. Web. 24 Oct. 2010. . â€Å"Development and History of GM Foods – Genetically Modified Foods (UK). † Comphrensive Advice on Genetically Modified Foods at Genetically Modified Foods (UK). Web. 24 Oct. 2010. . Chapman, By James. â€Å"History of Genetically Modified Food | Mail Online. † Home | Mail Online. Web. 24 Oct. 2010. . Jibrin, By Janis. â€Å"Genetically Modified Foods (Biotech Foods) Pros and Cons. † WebMD – Better Information. Better Health. Web. 1 Nov. 2010. . dictionary. com.

Relatioships in Hills Like White Elephants Essay Example

Relatioships in Hills Like White Elephants Essay Example Relatioships in Hills Like White Elephants Essay Relatioships in Hills Like White Elephants Essay All relationships have conflicts, and some are even doomed. In Hemmingway’s, â€Å"Hills Like White Elephants,† we catch a glimpse of a couple that are facing a precipice, because of an important decision that is looming. Throughout the short story the author uses a variety symbolism ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­. The constant motion of a train, a persistent reference to a white elephant, and even a barren landscape to represent the conflict and divergence of opinions, which will eventually lead to the end of their relationship. The limited time and space the story is set in serves as a symbol for the relationship. It is set at a train station, and the time at the station is very constrained. Hemingway shows a sense of time by beginning the story, stating that the two protagonists have limited time in the station: â€Å"the express from Barcelona would come in forty minutes. It stopped at this junction for two minutes and went on to Madrid,† (Hemingway, 196). This framework gives you a sense that the piece is confined to fleeting moments; minutes to be precise. Overall the setting also serves as a perfect representation for this doomed relationship, because of the nature of trains. Trains are capable of moving along in only on direction, they move along only stopping momentarily for brief moments, are confined to tight time schedules. Their relationship is also like this. They are forced by time to make a decision, and like the trains, time is constantly moving forward. So, despite the characters obj ections or desires for, â€Å"it [to] be finejust like before,† (Hemingway, 197). That moment has passed and like the trains is arriving at a new destination. So, too has their relationship. The characters attempt to avoid the confrontation of this reality by ignoring it. Stating, â€Å"but I can’t just think about it. You know how I get when I worry,† (Hemingway, 198), or avoiding the subject completely by saying, â€Å"please, please, please,

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Tax Researh memo (Corporate Formation and Basis Calculation) Research Paper

Tax Researh memo (Corporate Formation and Basis Calculation) - Research Paper Example Fred Horn decides to contribute equipment that has a basis of $100,000 and an FMV of $80,000. Sam Yang will provide his legal services to Acme, Inc., which has an FMV of $20,000, and Wade Kent will use his know-how to develop software that will mass-produce the road runner trap. This software development is worth $75,000 and in addition, Wade Kent will contribute cash worth $100,000. The four shareholders will receive a share of stock as follows: Barry – 140, Fred –150, Sam – 40, and Wade – 350. Each share costs $500. Issue: It was the decision of the four shareholders to come together to form Acme, Inc. However, since each has a personal contribution to the formation of Acme, Inc., there are tax implications involved. Therefore, the issue is that the four shareholders would like to know what tax implications of the formation of Acme, Inc. are to them considering the analysis of their realized and recognized gains/losses. Another issue is the tax implicati on of the transaction to Acme, Inc., including the basis of the assets the shareholders will include in their books. Authorities: District of Columbia v. Universal Computers Assocs. Code Section 351 Code Section 83 Conclusion: Software is classified as a property. However, the classification of software as a property should specify that software is an intangible property. Know-how being non-discardable is also classified as a property, and more specifically as an intangible property for that matter. Any gain or loss recognized by any shareholder will be guided by the satisfaction of the conditions of the Code Section 351. Wade will not have any loss or gain recognized since there is a transfer of property. A cash or property contribution in return for long-term debt, such as bond, does not qualify for Section 351 treatment. Therefore, Wade’s cash contribution is not considered under the Code Section 351 as he receives 175,000 of stock in return. Analysis: Barry will contribut e a land and a building in return of stock shares. The land has a basis of $60,000 and an FMV of $80,000. Acme, Inc. will also assume a mortgage of $90,000 on the land. The amount realized will include $170,000 from the stock shares ($500 per stock share x 340 stock shares). Therefore, Barry will realize a gain of $20,000 of cash, $170,000 from stock and the $90,000 mortgage. The asset-by-asset analysis would be: the total amount of the FMV of the assets transferred would be $200,000 + 80,000 + 90,000, which gives $370,000. From this, the land portion is $200,000 and the building portion is $170,000, which translates to 54% for the land and 46% for the building out of 100% that represents $370,000 (total amount of the assets transferred by Barry). When portioned according to the percentages, the total FMV of the stock received would be $170,000 (Building of $91,800 + Land of $78,200). The total cash realized would be $20,000, which would come from both the building and the land, wit h the building contributing $10,800 and the land contributing $9,200. He would recognize a total of $10,800 from the land and $92,000 from the building. Therefore, his would recognize a total of $102,800 from his transfers. He would, however, receive a basis of $60,000 in stock (60,000 + 90,000 – 20,000 + 20,000 – 90,000 = 60,000). He will also have gains realized as follows: from the