Active Euthanasia free essay sample

In today’s society, health care is a major issue. Healthcare is preventions of illnesses. There have been debates on how to solve the problem. Early on before the phrase health care was popular, all the English-speaking countries called it either plain medicine or the health sector but it still meant a health service to treat and cure sickness and disease. Most developed nations have a system of health care for those who cannot afford to pay. Many professional doctors and nurses around the world have been discussing different topics to try to find cures for all kinds of health issues people are faced with. One main topic that has been discussed is Euthanasia, which is the act of killing or permitting the death of hopelessly sick or injured individuals in a relatively painless way for reasons of mercy. Euthanasia is also called medically assisted suicide by a lot of people. We will write a custom essay sample on Active Euthanasia or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It was also originated from the Greek language and occurs in every race of people. Euthanasia should not be forced on anyone but has good reasons in some cases. â€Å"There are two types of Euthanasia, active and passive. Active Euthanasia is death by commission. Passive Euthanasia is death by emission. † (Mcmanaman 2). Active Euthanasia is very simple from a moral point of view. It is never justified though because it always amounts to murder. Passive Euthanasia can be of good and of immeasurable value regardless of the condition of the patient. (McManaman 2). If you are not very ill or in a dying state these actions will not be performed on you, because then it will just be just like murdering a patient. Either type of Euthanasia should only be able to be legally processed. If it is not legally processed whoever is a family member of one who has been killed by it can sue whoever was given the euthanasia to kill their family member. This is a very serious and offensive case so therefore the consequences will be highly looked at. A recent debate that has been going on is that everyone that is sixty years of age or older should be killed with a morphine overdose to save the cost of younger, healthier Americans paying taxes. The way of using Euthanasia in this particular article is wrong because it demoralizes human life. It gives people no hope towards retirement or a future family. Morals have a huge impact on the decision of ending someone’s life and the government should not have that power. Euthanasia can be good as well when used properly and respectfully. When a person is in a lot of pain or is a vegetable and seeks a resting place then Euthanasia is not frowned upon. Many times euthanasia is the best way to go even though it is a sad experience. The â€Å"Quick Fix-O for Those Over Six-O† Plan by Melanie Hann is a recent article that has gotten a lot of attention dealing with the new way of using Euthanasia. The argument she has is that government should take the lives of every American over the age of sixty years. The way she thinks of taking their lives is from morphine overdose because it is probably that most pleasant way of dying. She claims she is doing America a favor by reducing the trillions of debt we spend on Health Care. Hann makes an analogy pertaining to Euthanasia, taxes and the government. Overall, Hann believes mandatory Euthanasia would benefit America’s society. In a case in 1990, Nancy Cruzan went into a coma after a car crash and her parents wanted the machine that was keeping her alive to be removed. However, in this case the machine consisted of feeding tubes that provided her with hydration and nutrition. These tubes would give Cruzan extra hope of living so that the doctors could continue to do work on her to see if she would show any signs of coming back to life. Her parents viewed the removal of the machine as the termination of unwanted treatment. They had to make a very difficult decision that would not be easy for anyone. They did not want their little girl to die but they had little hope of her survival and wanted to do what was best. They end up choosing to discontinue the use of her feeding tube so she would not suffer anymore. They felt this was the best option for their daughter. There are many examples such as this one that proves Euthanasia is the best choice in most cases. Another case would be one in which performing CPR on a teen whose heart has stopped and a young man that can recover his 86-year old grandmother who has been in Palliative care (McManaman 2). A man named John Close also endured the painful deterioration of his body from Lou Gehrig’s disease for 2 years and by the time he died he could not walk or swallow. This was solved by Euthanasia (Knox 1). In Taiwan, a man killed his wife with a screwdriver and then tried to call it Euthanasia. It is not the same types of acts. Wang Ching-hsi, a retired engineer, killed his wife Sun Yuan-ping, 80, who suffered from Parkinsons disease, at their Taipei home Sunday. Wang gave her sleeping pills then used a hammer to knock the screwdriver in her skull. Wang then turned himself in to police, claiming he performed euthanasia to end her suffering. Wang said his two sons immigrated to the United Stat es, and he has been caring for his wife who had a broken leg in addition to Parkinsons disease. Not wanting to face old age and illness, they discussed committing suicide a decade ago, and he mentioned it several times in his blog (Financial Times LTD, 1). Prosecutors still need to make sure that the way the man said that he killed her is the actual way and Euthanasia can still be performed in Taiwan. One patient’s wish in Switzerland was die. The doctor that performed the act of Euthanasia on her was being look at as an attempted suicide assistant. Something that is different in Switzerland is that active euthanasia is legal but the other forms are not (UPI 1). â€Å"The doctor began a lethal drip for a patient suffering from an incurable degenerative condition who had expressed her wish to die. Since the patient was unable to perform the act herself, the doctor relied on a movement of the patients foot as a signal. The court ruled there was no doubt about the patients wishes and the doctor had a medical and moral duty to break the law out of compassion (UPI 1). â€Å" Several law enforcement and other types of people are involved with euthanasia at times. One judge plead guilty to accepting a charge and then requested that he receive Euthanasia. â€Å"Lawyer Chiu Chuang-shun, who formerly served as a high court judge, pleaded guilty of charges alleging that he accepted and arranged bribe payment to former colleagues. He also asked the Taipei District Court to let him have euthanasia to end his life. Chiu was summoned to a court hearing yesterday for a case involving Chang Bing-lung, another former high court judge, who was recently extradited back to Taiwan from hiding in China by the Criminal Investigation Bureau (CIB). Chang was convicted for accepting bribe to exonerate a suspect in an earlier case. But he managed to escape to China for hiding. Lawyer Chiu was indicted for playing a role in arranging bribe payment to Chang and other law enforcement officers. When the judge questioned him, Chiu said he was not interested in the court proceedings and had nothing to say. He also threw his plastic cup and water to a computer, asking the court for no more questioning concerning his part in the case. He told the court that he pleaded guilt for all charges concerning his part. Then he requested the court for an affidavit to sign and allow him to have a mercy killing (China Post27, 1). At the end of it all, he did not get the euthanasia that he wished for which is good because he was said to be not guilty in 2003. Those who promote Euthanasia often use the words â€Å"serious â€Å"burden. † (McManaman 2). It affects thousands even millions of Americans each year and the final decision is never easy, but it is if used correctly and for the right reason. That way it will benefit in everyone in the end. Some people will abuse Euthanasia such as a certain family member asking to â€Å"pull the plug† for selfish reasons. Some people omit ordinary treatment so that the patient will die (McManaman 2). Many have done that to their family members for the solely reason to gain inheritance. Seemingly, most families will use it in a good manner for the betterment of their loved one. If a family member is sick or facing a very deadly or painful future then it is best to go ahead and pull the plug. Euthanasia is a very controversial subject. The debate over legalizing euthanasia is more muted in countries such as Italy, Poland and Spain where the Roman Catholic remains strong. (Knox 2). Supporting or not supporting Euthanasia is a very important family and personal decision that should not be left up to doctors or any other adults but the ones most important to the situation that is happening at hand. Before resulting in Euthanasia, a person must consider the situation. There are a lot of circumstances under which euthanasia is a reasonable and responsible choice. Each case is different from another. Euthanasia is a very important, emotional issue. If Euthanasia is ever planned the place where the treatment is being received should be looked at, the people known to the person need to decide if they want to be in the room when the procedure is done, make arrangements for the body in advance and allow yourself grieving time to this sad, but peaceful process. Some people feel that euthanasia is right because they feel that there are circumstances where a person should consider allowing an individual to make the choice to end their life in a comfortable manner. Supporters of euthanasia feel that a person’s life is more important than just extending the length of someone’s life when they are in a miserable state of pain. A person might feel that it is better to end their life peacefully than live longer while in pain. Many believe that it is appropriate for a person to have a living will and request that no extraordinary measures be taken to preserve life. By making these wishes known ahead of time, a person can take the burden off the family members in making these hard decisions. The medical technology today, has in some ways gotten ahead of our ethical ability to sort it all out, and it ends up seeming as if either the people of the family member or the doctors and lawyers are trying to play God. Many say that they do not think they could ever bring myself to pull the plug but if they were ever in the situation they would probably think different. No one would force a person to insist on life-preserving measures for someone if I knew they wished otherwise. Many people do not take Euthanasia seriously and some do but the most important part is understanding why it is happening or being put on the back burner. Euthanasia should not be forced on anyone although there are reasons it could be used correctly and cases to prove it.

Dealing With Mental Health In Social Work Social Work Essays

Dealing With Mental Health In Social Work Social Work Essays Dealing With Mental Health In Social Work Social Work Essay Dealing With Mental Health In Social Work Social Work Essay This research paper is traveling to look at the societal work profession and specifically cover with mental wellness societal work. In researching on the topic, I will utilize books and articles to acquire secondary information and at the same clip transport out an interview with two societal workers that are involved with mental wellness patients and clients. One of the societal workers has a unmarried man s grade in societal work while the other one holds a maestro s grade in societal work. Transporting out the interview will necessitate presenting a few inquiries which are listed below. Social work is a profession which is most suited for persons who have a strong impulse and desire to assist better the lives of other people. Therefore, societal workers are the professionals who help people in get bying with their twenty-four hours to twenty-four hours lives and work outing their personal, household and relationship jobs. In add-ons, there is another group of societal workers that helps the clients in covering with disablements and life threatening or fatal diseases every bit good as societal jobs such as drug maltreatment and unemployment. As a consequence, they besides end up being involved in the conducting of research, recommending for improved services and engagement in the planning and/or policy development. Basically, most of the societal workers concentrate in providing their services to a peculiar population or in operating in a specific background. Social workers are by and large involved in different countries of pattern harmonizing to one s penchant. The se classs are mental wellness, elderly, instruction, political, medical or slums inhabitants. If they have the right State mandated licence, these workers are referred to as accredited clinical societal workers in malice of whichever puting they are in. Mental wellness societal workers, who are frequently paired up with the substance abuse societal workers, are the 1s who treat people affected with mental unwellness or substance maltreatment jobs. The ground why mental and substance abuse societal workers are paired up is because more frequently than non, substance maltreatment leads to dependence and most experts concur that dependence is a encephalon disease. The services offered by these societal workers include single and group therapy, crisis intercession, outreach, societal rehabilitation and outreach plans. In add-on, they help in be aftering for supportive services so as to do it easier for the clients when they leave the in-patient installations to rejoin the community and besides supply services to assist the household members of their clients get by with the state of affairs. Although most mental wellness workers are flexible to work in whichever puting that they are comfy with, they normally spend most of their clip in an office or a residential installation. Some of them work in outpatient installations whereby the patients come for the intervention and medical specialty so leave while others work in inmate installations whereby the clients shack within the installation until they are good plenty to travel back place. In respect to the normal work environment, there are a few mental wellness workers who work in employee-assistance plans in which instance they help people cope with job-related force per unit areas or with personal jobs that may impact the quality of their work production. Several other workers are involved in private pattern where they get employed straight by a peculiar client. Workers may besides go locally to see their clients, meet with service suppliers and attend meetings. Even though most of the mental societal workers are greatly satisfied after offering their services, the occupation can sometimes be really ambitious. Social work, and particularly in the mental wellness forte, does non hold a batch of professionals. Due to this, there is a regular understaffing and construct up of big instance burden in some of the bureaus therefore taking to excessively much force per unit area on the available workers. Full clip societal work requires one to work a standard 40-hour hebdomad but due to the nature of the occupation, one is at times obligated to work during the eventides and weekends run intoing with clients, go toing community meetings and managing exigencies. Furthermore, in the working with some patients particularly in the mental wellness establishments can turn out to be ambitious and at times impossible. This is particularly when covering with a inveterate sick patient who is unwilling to co-operate and is hard to manage and pull off. In such a instance, external aid might be required to quiet down such a patient and Acts of the Apostless such as man-handling and shooting them with depressants have to be executed so as to return things back to normalcy. ( Golightley, 159 ) Merely like any other profession, societal workers besides have minimal demands so as to be permitted full entry into the business. Although some places necessitate one to hold an advanced grade, the most common minimal demand is on norm a unmarried man s grade in societal work ( BSW ) which is sufficient for entry into the field. However there are a few exclusions whereby a major in psychological science, sociology or related Fieldss can measure up one for some entry-level occupations in little community bureaus. On the other manus, a maestro s grade in societal work ( MSW ) is characteristically critical for one to acquire places in both the wellness and learning Fieldss every bit good as in clinical work. Furthermore, for learning place in colleges or universities, one would necessitate a doctors degree in societal work ( DSW or PhD ) . A certified unmarried man s degree plan requires a lower limit of 400 hours of supervised field experience while a maestro s degree plan includes a lower limit of 900 hours of supervised field direction. This prepares the alumnuss for employment in their chosen field of forte and helps them go on developing the accomplishments required to put to death clinical appraisals, grip and oversee big instance loads every bit good as explore new ways of utilizing societal services that are helpful to the clients. In add-on to the educational makings, all provinces have licensing, enfranchisement or enrollment demands sing the usage of professional rubrics. Most of the provinces call for 2 old ages of supervised clinical experience for any societal worker to be given a licence. However, one does non merely necessitate professional and educational makings to successfully pattern a socially and emotionally disputing calling of mental wellness societal work. One besides needs to hold certain personal accomplishments and traits. First and first, a mental wellness societal worker should be nonsubjective and at the same clip sensitive to other people and the jobs they are covering with. It is besides helpful to both the societal worker and the client to possess unagitated disposition, quiet temperament and be really patient. A societal worker should besides be emotionally mature, be able to pull off duties and to keep good working dealingss with both clients and coworkers. In footings of promotion, a mental wellness worker can come on to go a supervisor of other workers, a plan director or an executive manager of a mental wellness establishment. In the instance where 1 has reached a unassuming age or is unable to work in a wellness establishment, there are other calling options such as instruction, confer withing, researching or traveling into private pattern. In decision, despite the societal work profession and most particularly the country of mental wellness non being every bit popular as other callings such as medical specialty or jurisprudence, it is merely every bit of import in the community as the others. Mental wellness societal workers contribute greatly to the community in set abouting a undertaking that most people do non hold the bosom, temperament or bravery to make. If more people were to dig into the profession, the community and the households covering with mental unwellnesss would profit significantly. Name: Kerril Sommerville. Location: Monmouth Medical Center, Long Branch, New Jersey. Telephone: +1 800 732-922-7300 Electronic mail: jlomani @ yahoo.com

Improving Transactional Processing in Accounting Information Systems Research Paper

Improving Transactional Processing in Accounting Information Systems - Research Paper Example Transaction is an instance of doing business of any kind and may include buying of stocks from a security market and consumable goods at from a retail shop. In all the instances, there is exchange of money for goods or services. During the transactions, the need to keep the record of transactions increases, in order to be able to monitor the performance of the business. Businesses have adopted several strategies of maintaining their records, preparing forms and reports for financial purposes such as tax among others (Mattessich, 1998). These records are a part of the entire Information System maintained by a business. For a business to remain in market there must be a well set out Information System that enables all the stakeholders to interact with, and benefit from the available information. These systems have further been adopted into accounting due to efficiency, in some cases due to integrity. There has been an upward development of how accounting is carried out since the dawn of civilization. These changes have been necessitated by the tremendous growth of business transactions. Sometimes, the changes have been as a result of complexities involved in these transactions (Mattessich, 1998). With the emergence of technology in the past years, business operations have been affected. This includes how transactions are handled and the parties that are involved. It is however important to note that although technology may be disadvantageous in some cases, its adoption has greatly improved operations of businesses in general and more benefits can be realized should technology be monitored effectively (CBS Library, 2011). From the old days of Mesopotamia, ancient people kept records of businesses using clay tablets where they inscribed details of transactions (Mattessich, 1998). The inefficiency of such record keeping has over the years, pushed people to develop new methods

Summary Assignment Example | Topics and Well Written Essays - 1250 words

Summary - Assignment Example The new smart phones are in approach of anyone these days. There are many other forms of applications like multimedia, games applications through which a person can pass his/her time. Therefore, in real they can keep information of their credit cards, tickets and can have storage of electronic cash and much more than this. In simple it also plays a role of electronic wallet. The article highlights and discusses about the technologies which are now leading to the highest peak of growth in the 3rd generation of mobile networking. Some of the new mobile and terminals technologies discussed by the authors in the article are discussed below: Mobile networks and their development: Most of the mobile services are based on the second generation (2G) and these services made possible to transfer the data and services through wireless telecom network e.g. (GSM) as â€Å"Global System for Mobile communications†, (GPRS) as â€Å"Global Packet Radio Service†, (HSCSD) as â€Å"High S peed Circuit Switched Data†, (SMS) as â€Å"Short Message Service† and many other. The International Telecommunication Union system changed the standard in 2000, called International Mobile Telecommunications. The main idea of this change was to make enable the services such as, (video streams, animations, pictures, etc.). According to the authors, as the advancement is continuously being made in the ground of mobile networking, the plans have started on the development of 4G which will be completed by 2012. One of the main reasons for the differences in networks generation is of the capacity available to the customers. The current 2G is providing the capacity of min of 14.4 kbps and max to 57.6 kbps and then 3G network will be having the capacity of more than 2Mbps. 2G has a big hand in supporting the E-Commerce through WAP technology which brought in Internet to the handsets. Another rising technology is Bluetooth. It can be used for small transmission of information on ad hoc basis form point to point (Tsalgatidou, Veijalaninen, Markkula, Katasonov, and Hadjiefthymiades, 2003). Mobile Terminals: Smart-phones are the name given to the new introduction of mobiles. And this is because their features can be added or deleted or can even be modified. In most of the new smart-phones, GPRS, Bluetooth and MMS services are available and also the availability of inbuilt or attachable camera with the high color display resolution is there. Internal memory of megabytes is another added innovation in these mobiles for high storage which also is supported by external memory chip normally known as memory card. The Open Mobile Alliance (OMA) has played an important role in putting a standard in mobiles, its services and applications. Java, MMS and XHTML are the most important technologies of OMA. In order to provide extra securities to mobile services, MeT was established to provide high security and more innovations to mobile transaction (Tsalgatidou et al., 2 003). Positioning systems of LBS: LBS, â€Å"Location Based Services†, require a specific positioning for mobile terminals. Geocoding is a system which offers positions for mobile terminal and is divided into three main classes: satellite positioning, network-based positioning and, local positioning. All these different positioning systems differ in their techniques, features and reliability. Satellite Positioning: Satellite positioning system is a system which uses satellites revolving around the earth and

Financial Analysis Tools for SMEs

Financial Analysis Tools for SMEs CHAPTER FIVE DISCUSSIONS, RECOMMENDATIONS AND CONCLUSIONS INTRODUCTION The SME sector development is seen as a key strategy for economic growth, job generation and poverty reduction (Agupusi, 2007:2). This study endeavored to explore and describe the financial performance measures currently used by manufacturing SMEs in Mauritius. It was undertaken due to the fact that many studies were conducted on obstacles faced by SMEs in obtaining finance, but it appeared that not enough were undertaken on how these SMEs manage their finances; whereas some studies found that small businesses fail because more often than not cash flow is not properly managed (Mbonyane, 2006:18). In this context the Z-score model is presented as a useful bankruptcy model for SME. This chapter concludes the research project by summarizing the previous chapters and highlighting the results of the empirical study in Chapter Four with respect to the objectives of the research. It also includes comments on the contribution and limitation of the study as well as recommendations and suggestions for future research. SUMMARY AND OVERVIEW OF THE RESEARCH Chapter One presented the background of the study, followed by problem statement, rationale and objectives of the research, a preliminary literature review, research methodology and layout of the Chapters. Chapter Two presented a literature review regarding SMEs and their role in the Mauritian Economy. It was shown that the development of a sound SME sector is a key factor in job creation and economic growth for Mauritius. Many obstacles were pointed out as causes of SME failure, including financial performance skills, which were the focus of this study. Moreover, an international comparative analysis was presented. A brief discussion of non-financial measures was given as well, followed by financial performance measures that included financial ratios and bankruptcy prediction models. Chapter Three presented the research plan including sampling, data collection, and data analysis. Chapter Four presented the results of the empirical research findings on financial performance measures currently used by manufacturing SMEs in Mauritius. Thematic content analysis was used in presenting the results, taking the themes in the literature of the topic as basis for comparison. Chapter Five is the final phase of the study and aims at using the information from the literature study and the empirical findings to provide solutions to manufacturing SMEs’ financial performance measurement according to the findings and through recommendations. DISCUSSIONS OF FINDINGS FINANCIAL PERFORMANCE MEASUREMENT The first objective of the study was to identify financial tools currently used by manufacturing SME’s in measuring their financial performance. This objective of the study was achieved during the field study with semi-structured interviews at SME premises that helped gather information on the financial performance measures used by each. The findings revealed the following ratios as the most widely used by respondents: Cash flow to total debt (used by six respondents); Current ratio (used by six respondents); Working capital to total assets (used by five respondents); Cash flow to average total current liabilities (used by five respondents); Gross profit margin ratio (used by four respondents); and Inventory turnover (used by four participants). Gross Profit Ratio The level of satisfaction was measured using a likert scale. The conversion of the 5- point Likert- type scale for the satisfaction with current financial performance scale to illustrate the total score was as follows: (not satisfied at all = 1 (1), not satisfied = 2 (2), somewhat satisfied = 3 (3), satisfied = 4 (4), very satisfied = 5 (5)). The higher the mean score indicates a higher level of satisfaction. Upon computing the mean for this scale,, it was found that the mean was 2.4000, this implies that there is a relative low level of satisfaction prevails with the owners of the SMEs concerning their current financial performance. It can be seen that all of the participants felt that measuring financial performance is important. However, despite the fact that measuring financial performance is important, none of the SMEs used a finance officer or an external consultant to evaluate their financial performance. It can be observed that financial ratios (100%) is the only used tool by the SMEs sampled as compared to tools such as Scoreboards (0%), the Bankruptcy Prediction Model (0%) and other models(0%). Based on the results of the analysis, it was found that even though the owners of the SME used financial ratios, only 39 percent of them found the ratios to be useful in helping to improve their financial performance. BANKRUPTCY PREDICTION MODEL The use of bankruptcy prediction models (another financial tool in the literature) was totally absent among the respondents. In fact, almost all the participant SMEs knew nothing or very little about bankruptcy prediction models. The limited use of ratios and non use of bankruptcy prediction models raises the issue of objective number two which is to recommend necessary improvements on financial performance measurement of SMEs which will be part of the recommendations. Also, the lack of knowledge of bankruptcy prediction models by interviewees at different SMEs may necessitate relevant training for the financial officers of SMEs; that is the issue of objective number three of the study, which will be part of the recommendations section as well. The last objective of the study was to recommend necessary improvements on financial performance measures used by manufacturing SMEs. The study found that most manufacturing SMEs used financial ratios to measure their financial performance, but to a very limited extent. Very few ratios were used by individual SMEs and most of the ratios used were not the best indicators mentioned in the literature. Though, some of the interviewees acknowledged that they need to use more ratios. This objective will be part of the recommendation section below. Another objective of the study was to recommend necessary training interventions that would be needed for manufacturing SMEs’ successful financial performance measurement. The research findings indicated that none of the respondents used any of the available bankruptcy prediction models; whereas it was proven in the literature that the models could be used successfully by SMEs as well as big businesses. SMEs could use the models not necessarily for predicting failure, but as a tool to constantly assess how they are doing financially so as to take necessary measures anytime they feel threatened. It was found that most of the respondents knew nothing or very little about the models, and it seemed quite obvious that relevant training is needed. LIMITATIONS OF THE STUDY These results can only be seen as a trend and further studies need to be conducted for any attempt at generalization. For this study for example, either emails were not responded to at all, or potential participants kept postponing, suggesting that the researcher call the following week. In the end, respondents had to be approached at their business premises and requested to participate. It is costly if it is taken into account that many SMEs would decline to participate, but works better as procedure; and should be considered in future studies. Also, it was noticed that more small businesses (70%) participated in the study because most medium business that were approached declined the invitation. Therefore, for a bigger study that would seek to generalize the results, researchers should endeavor to have a more balanced number between small and medium businesses that participate. There was very limited literature on the topic of financial performance of SMEs as well. This resulted on the study having to be built on theory. RECOMMENDATIONS It is recommended that SMEs use more ratios, especially those in the literature study (Chapter Two) as improvement of their financial performance measures. SMEs should probably consider the use of the six most used ratios as summarized in section 5.3 above, since they seem to be working well not only for the majority of participants, but for businesses in general. It is also recommended that SMEs owners/ managers request and enroll their financial staff for training on bankruptcy prediction models at relevant institutions such as universities. The few models presented in this study may be used by SMEs as well, since they are simple and cheap, and should not pose problems to trained financial staff. Another recommendation would be for those SMEs that can afford it, to try the use of specialized software (e.g. PASTEL or PRO ACC5), which were indicated as effective by the few participants who use them. The SMEs would be able to use ratios that are computed from the software. The Z Score is also a critical business tool managers utilize to make informed business decisions to improve the financial health of the business. The Z Score helps managers assess the factors contributing to poor financial health. Z Score factors that contribute to under-performance; working capital, earnings retention, profitability and leverage can be isolated. This enables managers to initiate actions to improve the score of these factors contributing to financial distress. Targeting actions to specific under-performing stress factors allows managers to make capital allocation decisions that mitigate principal risk factors and produce optimal returns. Focus areas for managers to improve Z Score are transactions that effect earnings/ (losses), capital expenditures, equity and debt transactions. The Z Score provides a quantitative measurement into a company’s financial health. The Z Score highlights factors contributing to a company’s financial health and uncovers emerging trends that indicate improvements or deterioration in financial condition. The Z Score is a critical tool business managers use to assess financial health. It helps managers align business strategies with capital allocation decisions and provide transparency of financial condition to lenders and equity capital providers. Business managers use the Z Score to raise capital and secure credit. The Z Score is an effective tool to demonstrate credit worthiness to bankers and soundness of business model to investors. The Z Score is based on actual financial information derived from the operating performance of the business enterprise. It avoids biases of subjective assessments, conflicts of interest, brand and large company bias. The Z Score employs no theoretical assumptions or market inputs external to the company’s financial statements. This provides users of the Z Score with a consistent view and understanding of a company’s true financial health. SMEs should have proper financial planning. They should undertake both financing and investment program according to financial planning. SMEs should keep all records of financial transactions in a system way. This will provide accurate accounting and financial information for making both routine and non-routine managerial decisions by the management of SMEs. This will also enable lending agencies to conduct credit risk analysis; and rating agency to carry out the rating job for the SMEs. SMEs should introduce internal audit to restore effective financial control in the SMEs. SMEs need to have an effective management system as well as skilled manpower. This is expected to exert a positive influence in efficiency as well as productivity of SMEs. Good culture in the firm develops leadership in the organization who can be able to trace the financial distress early and thereby prevent SMEs from the exposition to financial and operating risk. SUGGESTIONS FOR FUTURE RESEARCH Further research could be conducted on a wider scale in an attempt to generalize the findings to manufacturing SMEs in Mauritius; and in different regions of Mauritius. Further research could also be done to determine whether the findings of the study are consistent across different sectors. Financial performance measurement of larger enterprises could be another subject of study as well. CONCLUSION It is fair to say that, contrary to what one may think, many manufacturing SMEs (with respect to the number of studied SMEs) in Mauritius, use financial ratios (one of the financial tools in the literature study) to measure their financial performance. Though, this use of ratios by the studied SMEs is limited, because only a few ratios are being used by the respondents. Yet again, out of the ratios used, few are among those in the literature that were found to be the best financial measures or good financial distress predictors. None of the respondents used any of the available bankruptcy prediction models. In fact, most of the respondents knew nothing or very little about the models. Some of the participants have opted for the use of computer software and are getting satisfying results from them. Although most of the respondents have performed fairly well so far, to improve their financial performance, SMEs should use more of the recognized ratios identified in this study. Six ratio s were identified to be widely used by the various SMEs interviewed, and because most of the respondents indicated that their financial performance has been satisfying (even though some said there is a need to improve), these ratios should be taken into consideration. SMEs need also to train their financial staff on other financial tools such bankruptcy prediction models that are quite easy to use. It was also pointed out in the literaturereview that ratio analysis and bankruptcy prediction models (since they consist of a group of ratios with variables of different weights) have their shortcomings as well. Therefore they should only be used as an indication. This study will contribute toward filling the gap in the literature of SME financial performance measurement; and if taken seriously by SMEs, will help them in effective financial performance measurement by drawing attention to the various tools that are available to them for that purpose and the necessity of training financial staff on various measures as well.

Ensure Justice and Equity Essay

On the one hand, fixed punishment will have a deterring effect on society. â€â€"Individuals knowing that they will be subject to a certain punishment if they are convicted with a given crime will reconsider committing this act in the first place. â€â€"This deterring effect also leads to social stability and security, through minimizing the number of crimes committed. â€â€"If people knew they would be able to convince the court or the jury of reason for having committed the crime they are accused of, penal decisions would be largely arbitrary. This would result into criminals getting away with their crimes and into a high level of injustice caused by the subjective approach of different courts。 In my opinion an intermediary position between both solutions is the perfect way to establish and ensure justice and equity. There have to be fixed punishment for all crimes. However, criminal laws have to provide for a minimum and maximum for the punishment and the laws also have to foresee certain cases of exemptions. An example for setting minimum and maximum penalties is Competition Law where a person being held liable of a crime under this law will be convicted to pay a fine, according to the harm caused by the violation and the profit gained by the violator through committing the crime. As for the exemptions, in some countries the law exempts thieves stealing food during a period of famine taking into consideration the distress and hunger. Also, a person killing in self-defense will be exempted from punishment.

Get the Scoop on Topics for Argumentative Essay Before Youre Too Late

Get the Scoop on Topics for Argumentative Essay Before You're Too Late The New Angle On Topics for Argumentative Essay Just Released Domestic terrorism isn't really an overwhelming issue in the united states. It's possible to go for an intriguing topic from any area of science. F. Bacon The main goal of the capital isn't to get as much money as possible, yet to guarantee that money causes a better life. Therefore, the topic needs to be debatable! Begin with general subjects that you are conversant with then narrow down to a certain topic. After you locate a proper topic it's imperative that you concentrate on proper research. Picking an emotional topic is also a great idea. What to Do About Topics for Argumentative Essay Before It Is Too Late By way of example, in college, you might be requested to compose a paper from the opposing standpoint. Every time you need to complete such tasks, the most crucial step is to decide on a controversial topic as it should provoke the debate in your upcoming audience and make them dispute it. You want to supply sample scenarios, along with other details to drive your point home. When you settle on the subject and select the position on which you will base your essay, the remainder of the job can then begin. In choosing your topic, it's frequently a good concept to start out with a subject which you already have some familiarity with. Unfortunately, you'll have to experience the subjects you have zero interest in, and might, sooner or later, feel as the ideal theme doesn't exist. When you're picking your topic, remember that it's much simpler to write about something which you currently have interest ineven in case you don't know a great deal about it. Whichever topic you select, always don't forget the value of literature sources. There are just a few things that define whether an essay you're working on is going to be a good one. One of the greatest approaches to make writing a research paper easier is to select a topic that you're passionate about. The very first step is to learn the topic you want to write about. You may trust us to supply expert assistance for many of your academic writing needs. Clearly, you ought not purposely choose a topic that will bore your audience. Set your objective first, then produce a means to write it in an intriguing manner for your readers to relish. They need to see the whole picture, and that is what you are to focus on. Topics for Argumentative Essay Can Be Fun for Everyone Next, you should consider the method on how you need to relay it to your readers. At the conclusion of these list, you are going to discover links to a variety of argumentative paragraphs and essays. Unfortunately, in regards to writing papers on unique assignments, there isn't any perfect collection of all of the strategies and options. When you are finished with the majority of your research you should make an outline. You are a genuine expert in regards to persuasive essay topics. Selecting an excellent topic for your essay is among the most significant and frequently tricky parts for many students. It is possible to observe a list of 25 topics you can pick from the one which best fits your assignment. Having selected a very good topic to argue about, at this point you will need to make an argumentative essay outline. Examples might also be included in every one of the body paragraphs to more support and clarify your primary points. You should be able to use persuasive language. Qualities of an excellent persuasive essay topic The topic needs to be specific. The topics must have two sides and they need to be quite interesting.