Argumentative Essay On The Cask Of Amontillado - 1062 Words

â€Å"The Cask of Amontillado† argumentative essay Edgar Allan Poe’s â€Å"The Cask of Amontillado† is a goosebump-evoking tale that follows one man’s twisted plot for revenge. Although carnival season is in full-swing above ground, Fortunato finds himself being lead to his death underground in the catacombs. His â€Å"past insults† will ensure that he will never again participate in such feasts and merriment; Montresor, his â€Å"frenemy†, will make sure of that. As if the story isn’t creepy enough, Poe uses dialogue and sensory details to produce a mood that is both suspenseful and dark. Since Fortunato decided to open his mouth and laugh at Montresor, he is going to have to pay the price. Montresor is tired of being hurt a thousand plus times by†¦show more content†¦This leads to another step in Montresor’s perfect plan of revenge and makes it one step closer to murdering Fortunato. â€Å"Amontillado! Quite impossib le.† â€Å"I know. It does not seem possible. As I could not find you I was just going to talk to Luchresi. If anyone understands wines it is Luchresi. He will tell me†¦Ã¢â‚¬  â€Å"Luchresi? He does not know one wine from another!† â€Å"But they say he knows as much about wines as you know.† â€Å"Ho! --- Come. Let us go.† â€Å"Go where?† â€Å"To your vaults. To taste the wine.† (Poe 69). Montresor is trying to lure Fortunato to his vaults by telling him that Luchresi can just come and taste the Amontillado because he knows best. He knows Fortunato will freak out by this statement, and then show Montresor that he is wrong in saying that. Indeed, this leads Fortunato down into the catacombs, just so he can prove Montresor wrong. That s when Montresor will take his final step in his plan to end Fortunato. This event leads to the most suspenseful part in the short story. The reader doesn’t know what Montresor’s next step is going to be in his plan, along with what stupid move is Fortunato going to take to leading himself closer to his death. As Montresor and Fortunato reach the entrance to the catacombs, Poe adds nervousness to Montresor by using words that explain his movements or the surroundings around him and Fortunato. He is so close to murdering Fortunato, and Montresor is feeling a little doubtful on how it is going to go down. Montresor is

The Economic Economy The Economy Of Venezuelas Economy

Economic Affairs: Its mayor export partners are United States with trading values ranging from $24 to $30 billions per year at least in the last 3 years. United States has received exports of Petrolium in massive numbers from Venezuela which petroleum has a total of 95% worth of the country’s total trades, this is the 50% of Venezuela’s GDP. Venezuela is bordered by Guayana, Brazil and Colombia. Venezuela shipped to the US $29.1 billion worth of goods around the globe in 2016, while receiving from the US exports of cars, machinery and pharmaceutics merchandise. The US is a big parter in trades because it Venezuela is one of its top 4 suppliers of oil. Venezuela is highly dependent on exported oil which dominated 98.6% of the country’s†¦show more content†¦This is because Venezuela does not have the infrastructure to properly manage or distribute all this gas and give it a properly positive outcome. These event is causing two negative impacts to the count ry, one is economically because all that gas burned wasted could earn them more that what they would spend to build a good infrastructure or system to benefit the country economically or socially to the citizens with utilities they would use for their stoves or boilers. All this gas wasted does not contaminate just the place where it comes from but the whole atmosphere with its immense size. The country cannon advance too much on the reduction of greenhouse gases because the government takes role on free market and that makes businesses work with the agreement of the government to be legal. Many renewable resources companies could come out for business but if this would not benefit the country because its main source of income is oil, and changing energy sources to renewable would be devastating to the country’s income if they don’t find new ways to fix their economy besides relying on the sale of petroleum. This all are some of the problems that Venezuela faces, some of them have some solutions that the country is implementing to improve, but most of them are just mentioned by experts and not have much followers to enforce them and raise the nation nor the support fo theShow MoreRelatedVenezuela s Current Economic Policies1095 Words   |  5 PagesIn order to understand Venezuela’s current economic policies, it is important to examine the economic and political ideologies adopted by past leaders of the Bolivar state. Chavez, who was the president of Venezuela from 1993-2003, took a very anti-neoliberal approach towards the Venezuelan economy. Chavez had a strong distaste for western ideology and aimed to lessen the degree of influence that the IMF and the United States had over Venezuela; In fact, Chavez’s desire to distance Venezuela fromRead MoreVenezuela s Contemporary Policy Model888 Words   |  4 PagesVenezuela’s contemporary policy model is known for being deeply rooted in populist forms of governance since it supp orts the division between the people and the elite. This has been more prominent amongst Latin American rulers, since the role of a charismatic leader drives the relation between the government and its people. Regimes like these have specific policy mixes that fit into the spectrum of pro-poor and anti-imperialistic ideals. Chà ¡vez’s regime was a perfect fit for the definition and theRead MoreVenezuela Economy Essay1233 Words   |  5 PagesEconomic Analysis for Business Assignment Examine the last ten years of the Venezuelan economy Part One Venezuela is currently facing the worst economic crisis in history. According to the International Monetary Fund, it has negative growth of -8%, the worst in the world and the worst inflation rate (482%). The current unemployment rate is 17% though this figure is expected to climb towards 30%. Venezuela is a country that is reported to have the worlds largest oil supply, a commodity that hasRead MoreVenezuela s Impact On Venezuela1339 Words   |  6 Pagestier on the Global Economic Pyramid. Venezuela’s 2013 inflation rate was also 56.2%. Venezuela has the â€Å"largest proven reserves of crude oil in the world† and is currently dominated by the oil industry. Problems and Challenges: The main problem and challenge that Venezuela’s economy is facing today is a shortage in supplies. Many critics place the blame on Venezuela’s current president Nicolas Maduro and his poor management abilities. 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How Society Views Mental Health Changed over Time Free Essays

School of Health and Social Care Psychology of Health and Illness unit Observational record template What happened Initial thoughts Whilst at work I saw the nurse take bloods from a patient which was a monthly routine for the patient it has always gone ok and the patient has been fine with having her bloods taken before. The nurse told the patient it wouldn’t hurt at all. Something happened whereby the nurse couldn’t get the blood and had to re-attempt the procedure. We will write a custom essay sample on How Society Views Mental Health Changed over Time or any similar topic only for you Order Now The patient also experienced some pain during this procedure which she wasn’t expecting, the patient found this a quite traumatic experience The patient was elderly and appeared confused. The patient became anxious and next time a blood test was due became increasingly worried and reluctant to have the procedure. She appeared frightened of the needle What happened My initial thought was why did the procedure not go to plan and why did the patient react in the way she did. The previous procedure was fine and she knew what it involved she had her arm out ready for her bloods to be taken, she thought it wouldn’t hurt because it has always gone ok for her with minimal distress and pain so she wouldn’t be expecting that experience. Now the behaviour has changed and gets distressed when she sees the nurse with the needle. Another thought would be is she afraid of the nurse or the needle. Does the patient feel under pressure now to have her bloods taken. Initial thoughts One of my family members called may has lost both of her sons in the same year a few years ago they were both identical twins. This caused her to feel very low and had become depressed whilst grieving for her sons. Her husband has recently become disabled and is unable to cope alone at home. It is coming up to the twins birthday and she is feeling low she said to myself that she doesn’t think she can be happy and she always has bad luck. The other day she forgot she was cooking and burnt her food and also has forgot she is suppose to be at work . She has lost a lot of weight since she has been at home more helping her husband. She has been a light smoker most of her life but is not smoking a lot more. May is not the lady’s real name it is used for confidentiality reasons. My first thoughts is that the patient could be stressed after the life events that have occurred There are the daily pressures of work and general life with her still grieving for her sons, then on top her husband is recently disabled. The build up can be the stressor she could suffer with burnout if she is stressed for too long which could also lead back to depression. She is blaming external forces her saying that she always has had bad luck. Her feelings and thoughts in the mind is with her forgetting things, is this because she has other things on her mind due to pressure and replacing her long term memory with new memories. Not many of her needs have been met to achieve a sense of wellbeing. Another thought is how would she cope with the situation in hand which way would she go, good or bad meaning action response or palliative coping. If the patient is controlled by others or feels disempowered then they could become increasingly helpless whereby they completely rely on others and depend on them to make decisions for them this could also Increase stress. This essay will provide a definition of the term psychology and look at a brief history of how psychology originated. It will discuss psychological theorists and look at how their studies influenced how we view psychological concepts today. The essay will relate how psychological studies and theories can inform nursing care. It will outline a selection of psychological approaches such as the biological, humanistic and psychodynamic. It will discuss in further detail and focus upon the behaviourist and cognitive approaches. It will then go on to explore how the observations A and B can be explained within psychological theory. Observation A will apply the behaviourist approach to the situation and try to explore how this theory relates to the observation. It will discuss how a routine procedure could impact upon a person and their behaviours. Observation B will utilise the cognitive approach and apply this to the experiences of a person experiencing stressful life challenges it will explore key issues such as coping and information processing. The concept of Psychology originated from philosophy and biology which are two factors used in psychology today (Eysenck 2009). Psychology represents ‘study of the mind’ (Gross 2005). Psychology is a type of science which studies the behaviour of humans and animals, psychology tries to understand why people behave in certain ways taking into consideration their thoughts and feelings (Eysenck 2009). The term psychology was founded from the Greek word, psyche which means mind, soul or spirit combined with the Latin word logos which means’ the study of’ (Gross 2005). Psychology dates back to ancient civilizations who were interested in workings of the the mind and behaviours (Payne and Walker 2003). Wilhelm Wundt opened the first psychological laboratory in 1879 (Glassman 2008). Wundt and his co workers studied the structures that make up the mind, he was the first theorist to use psychology as a self conscious experiment studying perceptions and conscious awareness (Gross 2005). Psychology is relevant to nurses and health care professionals because both nurses and psychologists seek to understand the range of needs of an individual (Barker 2007). They also look at ways of adapting behaviours to make it possible for the individual to achieve a sense of well being. Barker 2007). According to the NMC (2008) nursing focuses on the individual as a whole taking in their physical, psychological, social or cultural needs rather than a specific aspect of an individual. Psychology gives nurses an insight into human behaviour and can inform them when providing care for people (Payne and Walker 2003). There are certain psychological based therapies in place such as person centred counselli ng and cognitive behavioural therapy to help people deal with anxiety and depression (Gross 2005). The biological approach assumes that our individual behaviour and experiences happen because of the activity in the nervous system (Glassman and Hadad 2004). Our central nervous system (CNS) is made up of neurons which are billions of nerve endings within the body (Glassman and Hadad 2004). According to this approach it is believed that a person’s thoughts feelings and actions are caused by the CNS (Livingstone 2009). Charles Darwin (1809-1882) was the first to suggest that we should view behaviour from a biological perspective. He saw the importance of children resembling their arents and the variations in humans and how individuals inherit genes as a cause of evolution (Eysenck 2009). The humanistic approach concentrates on a person’s individual perceptions and understanding of their own actions (Payne and Walker 2003). Individuals have their own free will to choose how they act in situations(Gross 2005). Carl Rogers explored the theory of self concept (Gross 2005). H e believed individuals are at their happiest when they have a positive regard of themselves, to achieve this status they must have an unconditional positive regard from other individuals (Payne and Walker 2003). If the individual does not have this they will not achieve a sense of worth. Abraham Maslow suggested the person centred theory of the hierarchy of needs ( 1943 cited Barker 2007). This suggests individuals have a responsibility to themselves to reach self actualization (Barker 2007). This theory is popular in the health profession because it looks at a person as a whole (Eysenck 2009). The psychodynamic approach suggests behaviour forms from our unconscious mind (Glassman and Hadad 2004). The forces in a person’s personality motivate different types of behaviour for example the unconscious and subconscious (Glassman and Hadad 2004). Sigmund Freud influenced the psychodynamic approach through his psychoanalytic theory of personality (WJEC 2009). Behaviour can be influenced by three parts of the mind; Id, Ego and Superego (Gross 2005). Id is an impulsive part of an individual’s personality, the Id influences basic biological drives such as eating and drinking (Glassman and Hadad 2004) . The aim of Id is to get what you need at any cost to maintain basic survival needs (WJEC 2009). The Ego is where individuals become rational, the ego balances the needs of the Id and Superego. The superego understands right from wrong, it rationalises behaviour that is learnt by parents and other surrounding influences (WJEC 2009). The ego will protect itself from unwanted thoughts for example painful memories can be pushed into the unconscious mind which can then be forgotten (Glassman and Hadad 2004). It is suggested behaviour is influenced by childhood experiences, while in the stage of childhood the ego is not developed enough to deal with a life event such as a traumatic experience (WJEC 2009). The behaviourist approach assumes the way we behave is the result of an experience, the approach looks at the environmental stimuli which could be an experience and how this influences the way in which someone learns (Glassman and Hadad 2004). Watson researched ways in which this theory could be measured and observed (Glassman and Hadad 2004). One of his studies was the ‘Little Albert’ whereby he thought children have three basic emotional reactions fear, rage, and love. He wanted to prove these three reactions could be conditioned in children. Watson used Albert to test his theory, He repeatedly presented Albert a rat in combination with a sudden, loud noise to classically condition fear (Gross 2005). ). Ivan Pavlov researched classical conditioning, while looking at the salivation of dogs he noticed what he called psychic salivation (Gross 2005). This is where a dog would salivate before it was given food (Gross 2005). Pavlov founded a basis for what we now call classical conditioning (Glassman and Hadad 2004). The theorist Skinner researched operant conditioning, one of his studies was a ‘skinner box’. A rat or pigeon would be studied doing certain tasks for example pushing a lever in the box for a reward thus becoming conditioned (Gross 2005). There are two forms of conditioning; classical and operant. Within classical conditioning an unconditioned response (UR) is when a response is not conditioned (Eysenck 2009). A neutral stimulus (NS) is the object which causes the UR (Gross 2005). The conditioned stimuli (CS) is an object which is associated with the NS pairing these two together after a number of attempts will soon create a conditioned response (CR) which would be classical conditioning (Eysenck 2009). If the CS is used by its self for a while the response will become extinct, after extinction it is possible to introduce the NS again and this creates spontaneous recovery (Eysenck 2009). In operant conditioning there are positive reinforces which are things given to strengthen the behaviour for example the rats used in the skinner box were given food every time they pushed the button (Gross 2005). A negative reinforce is something which is taken away to increase a behaviour (Glassman and Hadad 2004). Punishment is a form of a negative reinforce this could be something like a slap on the wrists for a child showing naughty behaviour this may result in a decrease of the response (Glassman and Hadad 2004) This essay will discuss how the behaviourist approach can be applied to observation A and how conditioning applies. Within classical conditioning the neutral stimulus and unconditional stimulus needs to be paired multiple times to achieve the conditioned response. If the patient in the observation viewed the pain as a traumatic experience then the neutral stimulus and unconditioned stimulus ill only need to be paired once to get the conditioned response. Before learning the neutral stimulus would be the needle and the unconditioned response would be the patient in distress. The unconditioned stimulus would be the pain so during the observation, the needle is the neutral stimulus which before would give the patient no response. Then during the procedure the neutral stimulus (needle) gives the patient an unpleasant pain which is the unconditioned response. The next time the patient’s routine bloods were due when she saw the needle which is the conditioned stimulus it gave the patient distress which is the conditioned response. Applying the approach to the observation the patient appears to have been classically conditioned. This is because before the observation when the patient had the procedure they appeared fine. During the observation the patient appeared to experience pain which lead her to become distressed because of the discomfort. After the conditioning when the nurse came in the room the patient associated the procedure with the pain so was scared to have the procedure, she is showing signs of fear when associating needle and pain. Although the needle could be viewed as a NS the nurse also could be, because in the patients mind the nurse gave her the pain. Other factors could also incorporate conditioning such as the environment for example if the patient was hot and uncomfortable can also be a trigger for becoming distressed. The cognitive approach looks at the role of the thought processes within the mind such as memory and information processing (Payne and Walker 2003). Cognitive psychologists are interested with brain thoughts that guide and cause different behaviour (Gross 2005). Until the 1990’s the cognitive approach only assumed how information was stored in the brain (Glassman and Hadad 2004). More enhanced technology including brain imaging techniques which helped psychologists and neuroscientists to map out brain function in coalition with behaviour (Payne and Walker 2003). Studies have shown that the relationships between thinking and languages can influence the way we think (Payne and Walker 2003). The information processing model has broadened our understanding of memory and problem solving (Glassman and Hadad 2004). Cognitive psychologists see the human mind as an information processor; we take the information from an environment and interpret in our own way to produce behaviour (Glassman and Hadad 2004). The response model of stress defines stress as the reactions of the person by the demands (Gross 2005). Stress can fall under 3 categories stress can be a stimulus, response or an interaction between an individual and its environment (Gross 2005). The categories of stress can correspond to the three models of stress (Cox 1978 cited in Gross 2005). Holmes and Rahe (1967 cited Eysenck 2009) developed the social readjustment rating scale (SRRS) to assess life events. They suggested that if a person has had many life events they are likely to be stressed (Gross 2005). Rotter (1966 cited Gross 2005) found that life events are more stressful if their locus of control was external. An external locus of control means that their behaviour is guided by fate, luck or other external circumstances such as other people (Barker 2007). According to Martin Seligman (1967 cited in Gross 2005), learned helplessness can happen when individuals have no control over their life or situation. They begin to think they are helpless, people who have learned helplessness appear to miss the opportunities to help change their situation (Gross 2005). Walter Canon (1932) suggested the principle of the fight or flight response, fight or flight means we prepare ourselves for attack harm or threat, when an individual is stressed the body reacts to make the fight or flight response (Gross 2005). According to Gross (2005) Hans Selye (1956) further developed this to create the general adaptation syndrome (GAS). GAS stands for the body’s way of defending against stress, individuals will act in response to any stressor in the same way within the body (Gross 2005). According to Gross (2005) coping means dealing with a situation to act and overcome a situation. Cohen and Lazarus (1979) classified different ways in which individuals cope (Eysenck 2009). Direct coping is when a person deals with the situation by changing, or removing the stressor. The individual looks at the situation to understand it, then if a similar stressor arises the individual can deal with it (Gross 2005). Emotion focused coping looks at trying to take away the off putting emotion to make the individual feel better for example ignoring the stress and doing something that makes the individual feel good (Gross 2005). Palliative coping is when the individuals turn to relief which is short term they will change the internal environment for example alcohol (Gross2005). When applying the cognitive approach to observation B, May appears to be stressed. The information processing model has taken the information from the stimulus which is May’s ife events which and interpreted it into stress (Glassman and Hadad 2004). This applies to the information processing model because she is taking information from the environment and situation to interpret it in her own way formulating negative thoughts and behaviours (Gross 2005). She is responding to the events that have occurred in her life, for example her sons dying and her husband becoming recently disabled, she has had to try and balance he r daily life demands and incorporate caring for her husband at the same time. When there is an imbalance it is likely stress can occur, this applies to May. According to the SRRS May has had many major life events which can cause her a high level of stress and she had already suffered with depression which is proved to be significant on the scale (Eysenck 2009). May’s locus of control is external, this is because according to May she does not think she will ever be happy again, and she has bad luck her emotions are low so her helplessness can result in stress (Barker 2007). May also maybe stressed due to the fight or flight response, this is because she is perceiving her life experiences and current situation as a threat (Gross 2005). May has not yet seen any opportunity to help herself from this stress she has not yet looked at a way of removing the stress if she stays in this situation she may have learned helplessness (Gross 2005). Applying to Mays way of coping, she appears to be palliative coping, this is because she has turned to short term relief such as smoking which is changing her internal environment (Gross 2005). In conclusion this essay has given a definition of psychology, It has understood why psychology is relevant to the nursing profession. The essay has given an overview of the biological approach which assumes that person’s behaviour happens because of the CNS. It has also given an overview of the humanistic approach which explains a person has their own perceptions and understanding of their actions, the approach is more relevant to nursing because it takes into consideration the whole aspects of a person to help achieve self actualisation. The essay has given an overview of the psychodynamic approach which suggests that behaviour forms from our unconscious mind. It has given an explanation of the behaviourist approach explaining classical and operant conditioning. Then given an overview of how this approach has applied to observation A, using classical conditioning. Finally this essay has explained the cognitive approach relating it to the model of stress coping and explained how observation B can be demonstrated within the cognitive approach. References Barker. S. , 2007. Vital notes for nurses: Psychology. Oxford: Blackwell publishing. Glassman. W and Hadad. M. , 2004. Approaches to psychology. 4th edition. Buckingham: open university press. Gross. R. , 2005. Psychology the Science of Mind and Behaviour. 5th edition. London: Green Gate. Livingstone. C. , 2009. Psychology and sociology applied to medicine. 3rd edition. London: Harcourt publishers. Nursing and Midwifery council. , 2008. The code. UK: nursing midwifery council. Available from: http://www. nmc-uk. org/Documents/Standards/The-code-A4-20100406. df [accessed 14/02/12] Payne. S. and Walker. J. , 2003. Psychology for nurses and the caring professionals. Berkshire: Open university press. Royal College of Nursing. , 2003. P. 3, Defining Nursing. London: The Royal College of Nursing. Available from: http://www. rcn. org. uk/__data/assets/pdf_file/0008/78569/001998. pdf [accessed 14/02/12] WJEC. , 2009. Psychology AS. Dublin: Folens publishers. available from: http://onlineclassroom. tv/files/pos ts/the_psychodynamic_approach_free_chapter/document00/WJEC_AS_Ch_03. pdf [accessed 9/02/12] How to cite How Society Views Mental Health Changed over Time, Papers

Concept of Corporate Accounting

Questions: 1. Describe what you understand by the accounting concepts mentioned and provide examples from your selected annual report. 2. Discuss the problems of tax effect accounting addressed in the above statement in the context of the present AASB / IASB standards and the conceptual framework using your selected annual report to provide examples. 3. Comment on the issues of tax effect accounting in the above statement as they relate to the provision of decision useful information. Use your selected annual report toprovide examples. Answers: Introduction The main purpose of the assignment is to bring out matters relating with corporate accounting. In this particular assignment, Harvey Norman is taken under study that is an Australian-listed firm (Taylor, 2011). Harvey Norman is large Australia-based as well as multi-national retailer that deals in furniture, bedding as well as communication and consumer electric products. It operates in form of franchise in and around Australia. It uses conventional accounting system for bringing relevant issues into consideration. It ensures explanation of accounting concepts with examples from Harvey Norman. As far as next section is concerned, it deals with tax effect accounting standards in accordance with IAS and FASB Standards. These standards relates in accordance with conceptual framework for future analysis purpose (Spiceland, Thomas, Herrmann, 2011). At the last section, it ensures commenting on the tax effect accounting for taking future decisions into practical course of action. Explanation on accounting concepts with adequate examples in accordance with annual report of Harvey Norman It is important to consider the fact that conventional management accounting reveals accounting system that helps in providing information by the managers in business organization. It includes business owners for viewing at debts and credit items in the financial accounting reporting for the same. As far as management tools are concerned, it deals with undertaking useful decisions on behalf of Harvey Norman (Solomon Solomon, 2012). It indulges in undertaking some characteristics in case of management accounting. It ensures leveraging those useful techniques for managing business firms in desired form. In case of Harvey Norman, it indulges in Target income around $ 3.3 million at the end of financial year. Allocated funds involves around rebate terns in dealing with international suppliers for boosting target earnings in an overall manner. It ensures accumulating issues on matters relating employees on an adverse manner. Harvey Norman involves in earnings management for resulting outcomes in probing for scandal issues (Rajasekaran Lalitha, 2011). Harvey Norman declares that earnings earned by group come with 2% in the near future. It aims at targeting working with suppliers in unwinding various earnings arrangements for future analysis purpose. It is essential for indulging in clear direction and expectation of Harvey Norman as per the code of conduct for the same. It includes support from detailed group policies as per accounting policies in regular staff training for future analysis purpose (Libby, Libby, Short, 2011). It influences ways and puts up strong culture adherence in managing with long-term sustainable growth as far as possible. As far as management accounting is concerned, it deals with drawing attention on information sharing by the managers in decision-making process. It indulges in gaining financial accounting information especially by the external decision-makers in the most appropriate way. Business owners aim at undertaking managerial accounting information as per the business plans in the most appropriate way (Krivogorsky, 2011). It helps in controlling over business operations in case of evaluation in form of making complex business choices in an effective way. Management accounting is the process of c ontrolling over internal accounting system in accordance with specified facts and situations. Harvey Norman enjoys profit after tax amounting to $ 3340 million in accordance with increased 7.3 percentages. It indulges in discounted operations and non-trading items for future analysis purpose. It solves various accounting issues as well as accepting shared responsibility at the same time. As far as supplier rebate arrangements are concerned, it deals with agreed profits in between $ 10 million in case of money flow at the end of financial year (Kieso, Weygandt, Warfield, 2012). Harvey Norman aims at appointing supplier arrangement in solving probing issues from past financial activities. It indulges in comprehensive investigation in case of accounting purpose in form of commercial income for final purpose. It ensures carrying out Stuart demand in case of substantial contribution in turnaround cases. It indulges in bringing great effort and target market for future analysis purpose. Harvey Norman involves in managing with the inventory as far as possible. It is one of the nati onal retailer in bedding goods as well as furniture for the same. Harvey Norman needs to pay amount of $440 million in investment planning in the near future. In case of financial accounting, it aims at focusing on recording of past transactions as far as possible. Management accounting reveals ways in undertaking future decisions by management accountants. It is important to understand the facts relating management accounting reports for managing the budget and profit plan in an effective way. Harvey Norman needs to create budget in order to finalize business plan for the next financial years (Jones, 2011). It ensures evaluating with the accounting information in case of selecting attributes like time factor and accuracy at the same time. As far as financial accounting is concerned, it deals with focusing on accuracy matters as evaluated by decision makers. Management accountants believe in helping in creating estimates in order to render best information for making assumptions. Explanation on problems of tax effect accounting as per AASB and IASB Standards In accordance with Income taxes IAS 12, it indulges in implementation of comprehensive balance sheet in resolving accounting issues faced by Harvey Norman. It mainly includes income taxes in form of current tax recognition in viewing at the future consequences as per transactions in the most appropriate way (Jeffrey, 2011). IAS 12 includes income taxes in case of recovering for future settlement in carrying amount for future analysis purpose. It indulges in relying on business entity for assets and liabilities in an overall manner. It helps in viewing at the differences from carrying amount and tax bases for asset recognition and liabilities. It ensures carrying efficient ways for forward taxes in case of credit transactions for future analysis purpose. It helps in limiting ways in carrying out exceptional items in case of deferred tax liabilities and deferred tax assets for the same. The main aim of IAS 12 includes prescribing important terms in accounting treatment as far as income taxes is concerned. It ensures meeting objectives in relation with IAS 12 in case of inherent recognition of assets and liabilities in proper ways. It helps in recovering ways in settling for tax consequences for further recognition at the same time (Horngren, 2013). It takes into account for tax bases in case of assets and liabilities in tax attribution in an effective way. It includes various ways for carrying amount of assets and liabilities for retaining the financial position of Harvey Norman. It ensures viewing at the temporary differences for taxable amount in determining tax profits and loss for given time. Conceptual Framework of Harvey Norman Harvey Norman aims at committing towards attaining sustainability in the near future. It accounts for economic, environmental and social impact of operations for future analysis purpose. It focuses on delivering best results that will benefit society and brings positive business in an effective way. It ensures building on social reputation and places as good corporate citizen in the upcoming years (Fields, 2011). As far as conceptual framework is concerned, it deals with describing objectives in development of general purpose of financial reporting as far as possible. It is one of the practical tools that ensures as well as assists Board for development of IFRS standards for the same. It focuses mainly on financial accounting preparation for developing various accounting policies at the same time. There is no actual IFRS standard for assisting ways in preparation of financial statements in any form. It helps in enabling ways for understanding and interpretation of financial statement as a whole (Feldmann Rupert, 2012). Conceptual framework helps in improving ways in financial reporting system. It indulges in bringing proper concepts on matters relating to accounting standard implementation in proper ways. It achieves objectives regarding existing conceptual framework as and by Board Members. It aims at updating and improving in the conceptual framework in revised form. As far as conceptual framework is concerned, it ensures defining nature and purpose of accounting principles at the same time. It ensures addressing theoretical and conceptual issues in accordance with business activities. It should ensure financial reporting system for bringing coherent and consistent information in the most appropriate way. It aims at underpinning accounting standards development in an overall manner (Edgerton, 2012). Explanation on tax effect accounting in relation with provision for making final decisions It is important to understand the fact that income tax accounting proves complexity in real life business scenario like Harvey Norman. It requires adequate knowledge as in case of income tax accounting models. It includes tax laws and regulations for future analysis purpose (Dyckman, Magee, Pfeiffer, 2011). Harvey Norman is a company that indulges in viewing at comprehensive reviews. It helps in reducing level of complexity in case of income tax accounting for the same. It helps in improving ways for bringing relevance of information for quality improvement and reporting for future analysis purpose. It helps in bringing ways for evolution in case of economic, regulatory and tax legislative actions in an overall manner. It includes addressing accounting standard setting environment in the most appropriate way. It carries out existing accounting for gaining information from magnitude of shortcomings from past financial records of Harvey Norman (Devi Hooper, 2011). As far as Financial Accounting Standard Board is concerned, it deals with original convergence agenda in case of solving future issues in convenient form. International Accounting Standard Board believes in planning out ways for reducing modest differences between respective standards in case of income tax accounting at the same time. It aims at planning out ultimate abandons in indicating ways for consulting comprehensive future in the most appropriate way (Davis, 2012). It indulges in conceptual merits in case of current models in tax measurement in form of discounted taxes and cash flow basis in an effective way. It is important to consider the fact that investors revolves around increased interest in paying attention in final decision-making process. It reported ways for viewing at income tax amount and financial disclosures as a whole. It includes committees in viewing at the pending new standards in case of revenue, leasing and related financial instruments in proper ways. It ensures improving reporting standards in reducing level of complexity and making final decisions for gaining information from potential investors (Dagwell et al. 2012). It undertakes operational challenges in association with discounts for considering matters relating to tax-effect accounting as far as possible. It helps in bringing improving tools and experience as per challenges in income tax accounting in an overall manner. It ensures focusing on discounting of deferred tax accounting at the same time. It includes net income analysis in recording one-time adjustment as far as possible. It indulges in possible refor ms in case of income tax building for Harvey Norman for redefining current models in the most appropriate way (Albrecht, Stice, Stice, 2011). It requires personnel with deep knowledge in income tax laws and financial reporting standards in proper ways. It revolves around processing with reliance exposure by using spreadsheets in general ledger system for future analysis purpose. Harvey Norman should manage outside services and increased cost at the time of financial statement preparation. As far as investors are concerned, it deals with placing at historical performance for matters relating to effective tax accounting rates in current accounting standard in the near future (Blowfield Murray, 2011). It revolves around addressing tax-related cash flows and expectations as far as possible. Conclusion At the end of the study, it is interesting in gathering facts about the company named as Harvey Norman. Harvey Norman believes in attainment of revenue generation in future and retaining the global marketplace for the same. It includes explanation on concepts relating to tax effect accounting policies of Harvey Norman. It engages in taking economic measures as per income tax costs and benefits at the same time. It indulges in viewing at the deferred tax payments and balance sheet transactions for smooth functioning of Harvey Norman. In this assignment, it reveals consolidated financial statement and separate statement for taking correction actions in the near future. It ensures necessitating initial public offering in case of business combination in the most appropriate way. Reference List Albrecht, W., Stice, E., Stice, J. (2011).Financial accounting. Mason, OH: Thomson/South-Western. Blowfield, M. Murray, A. (2011).Corporate responsibility. Oxford: Oxford University Press. Dagwell, R., Wines, G., Lambert, C., Psaros, J. (2012).Corporate accounting in Australia. Frenchs Forest, N.S.W.: Pearson. Davis, M. (2012).Accounting for real estate transactions. Hoboken, N.J.: Wiley. Devi, S. Hooper, K. (2011).Accounting in Asia. Bingley: Emerald. Dyckman, T., Magee, R., Pfeiffer, G. (2011).Financial accounting. [Westmont, Ill.]: Cambridge Business Publishers. Edgerton, J. (2012).Investment, accounting, and the salience of the corporate income tax. Cambridge, Mass.: National Bureau of Economic Research. Feldmann, D. Rupert, T. (2012).Advances in accounting education. Bingley, U.K.: Emerald. Fields, E. (2011).The essentials of finance and accounting for nonfinancial managers. New York: American Management Association. Horngren, C. (2013).Financial accounting. Frenchs Forest, N.S.W.: Pearson Australia Group. Jeffrey, C. (2011).Research on professional responsibility and ethics in accounting. Bingley, UK: Emerald. Jones, M. (2011).Creative accounting, fraud and international accounting scandals. Chichester, West Sussex, England: John Wiley Sons. Kieso, D., Weygandt, J., Warfield, T. (2012) Intermediate accounting. Krivogorsky, V. (2011).Law, corporate governance, and accounting. New York: Routledge. Libby, R., Libby, P., Short, D. (2011).Financial accounting. New York: McGraw-Hill/Irwin. Rajasekaran, V. Lalitha, R. (2011).Corporate accounting. Noida, India: Pearson. Solomon, J. Solomon, A. (2012).Corporate governance and accountability. New York: John Wiley. Spiceland, J., Thomas, W., Herrmann, D. (2011).Financial accounting. New York: McGraw-Hill/Irwin. Taylor, J. (2011).Forensic accounting. Harlow: Financial Times/ Prentice Hall.

Rethinking a no brainer

Introduction Lying about one’s credentials is indeed a violation of societal norms and contradicts principles of integrity. Therefore, such kind of conduct will not be justified. Instead, it is actually necessary to offer a valid explanation of why the phenomenon occurs. This issue is highly context specific and actually occurs as a result of certain hidden factors.Advertising We will write a custom essay sample on Rethinking a no brainer specifically for you for only $16.05 $11/page Learn More As in the case of Richard Bromenthal, who claimed that he had served in the Vietnam war, it is always an issue of overcoming rigid obstacles that impede individuals from growing in the careers or even accessing job opportunities. Most employers require work experience and knowledge of academic background before they can even think about giving someone a job. This makes it impossible for those who are fresh from university or who may not have been given a ch ance by any other employer even if they are well skilled for the job. Therefore, by overemphasizing on experience, skills and personal qualities, society causes a huge number of individuals with the right qualities and personality to miss out on these critical opportunities. Also, certain rules exist even when they clearly lack a commercial value attached to them. It will be argued in this paper that given all these circumstances, then it is quite reasonable to witness falsification of one’s credentials. Why people cheat about the credentials The scientific community has not been immune to cases of falsification of credentials. Even Doctors and other professionals have engaged in some degree of falsification because of a number of reasons. Top on this list is the rigorous nature of research approval processes in the scientific community. Before a researcher can be given a grant, he or she may need to have very complex curriculum vitae that should include a series of academic accomplishments and awards as well. Certain doctors may have worked so hard to acquire their academic credentials so most may feel as though it is quite unfair to them to ask for more. Having an additional award may not always be easy to achieve and may lead to minimization of opportunities within the scientific community because of this occurrence. Not every researcher will be in a position to get these kinds of support and may actually make grants inaccessible to a majority of them. Therefore, some scientists may opt to work around this problem by padding their CVs so as to meet those stringent conditions.Advertising Looking for essay on philosophy? Let's see if we can help you! Get your first paper with 15% OFF Learn More Eventually, this may lead to approval of individuals who may have falsified their information. Such was the case with a Duke University researcher whose area of interest was cancer research. He had been accused of this dishonesty by his peers who f ound out that he never really got an award as he had purported in his documents (Fustenberg, 2010). Sometimes parties may lie about their credentials simply because they feel that they possess all the requirements for carrying out a certain job except their credentials. Most have a lot of experience in the field and may actually feel entitled to doing a certain job because of this. They get around this problem by falsification. A case in point was that of two West Virginian miners who had been accessed of claiming that they were certified to carry out safety investigations as foremen. This information was obtained by a healthy and safety inspector in mining. The candidates both pleaded guilty to the charges after affirming that they were indeed guilty of falsification. It is likely that these individuals chose to do this simply because they could get away with it. The health inspectors were by and large very experienced people. They should have been in a position of ascertaining whe ther those two miners were competent or not. It is likely that the company realized that they were indeed capable of carrying out their duties well and without any challenges. In other words, falsification takes place because the concerned individuals already have the experience or the skills to show for it all they lacked was the formal approval process thus explaining why it is common to find a number of them engaging in these practices (Elikins, 2011). How societal mores contribute towards this kind of dishonesty It is quite common to hear people lying about serious matters in real life. This culture of dishonesty is so intense as to perpetuate into the legal system. Many individuals have taken the witness stand and lied about lots of things there. This goes on even after the said witnesses take an oath that they will tell the truth. Therefore, the occurrence has become so engrained in the minds of the population to a point of causing professionals to do the same. Some government representatives taking the stand as witnesses actually lie about their credentials even when they know that this could severely affect the credibility of their assertions and their judgment. The toxicologist James Ferguson affirmed that he had lied about his year of departure from college but quickly shrugged this off as unimportant. He claimed that it was not relevant and that he twenty years of experience actually illustrated this. In fact, it was soon uncovered that the toxicologist had been lying about his credentials plenty of times. To him, this was nothing new because he believed that witnesses always did this all the time (Hillar, 2011).Advertising We will write a custom essay sample on Rethinking a no brainer specifically for you for only $16.05 $11/page Learn More The world of technology has created fertile ground for the falsification processes. This is because there is an underworld of criminal organizations which are dedicated to creation of false academic credentials. Their work is to boost education CVs by making background checks on institutions and identifying loopholes that can assist individuals to get away with this kind of falsification. Because the American culture is such that only the best are allowed to progress, then those who fall outside this bracket are often left out. In order to boost their chances of getting somewhere, vast numbers of people will engage the services of criminal organizations. In other words, the whole country is obsessed with perfection or being best. Lying may be deemed as a necessary part of the corporate culture because everyone wants to be on top. The corporate culture is characterized by the all or nothing law. In other words, when one goes to university or college, it is only the best performers who have a chance at getting good jobs. Furthermore, those who keep rising up the ranks at the workplace are the ones who have demonstrated that they are the best. However, since the bar has been set so high already, it becomes very difficult for the average worker to access these opportunities. This need for perfection drives many parties to falsify information about themselves just so that they can get ahead; it is a casualty of the culture in our society. The US along with many other western states is characterized by capitalist enterprises. In other words, individualism and the need to do well as a person outweigh communal concerns. To this end, money making or profit generation is the number one reason behind engagement in economic activities. Sometimes this obsession with increasing profits causes a wide number of people to fall into the trap of falsifying. If lying will increase the amount of profits, then businesses will willingly do it irrespective of the morality of their behavior. Such motives can be contrasted to the ones that are prevalent in community based societies. Those regions often pay more attention to the consequences of actions within oneà ¢â‚¬â„¢s community. If someone is aware that lying about his credentials may lead to unwarranted consequences in the community then that individual may be prompted to refrain from those actions. However, if someone is only concerned about his o her well being then chances are that no single piece of information will be carried forward to other generations.Advertising Looking for essay on philosophy? Let's see if we can help you! Get your first paper with 15% OFF Learn More Unseen consequences of lying about credentials Sometimes, lying about one’s credentials may not just be limited to individuals or job seekers but may span across the board. In other words, even business entities sometimes engage in this kind of behavior so as to have many recruits. A case in point was Centura College which had falsified its credentials with the intention of getting more clients. This was a for profit learning institution that claimed that it was WVI approved. As a result of this claim, a certain client called Corey Lewis enrolled into this institution in order to take advantage of this very aspect which is WVI approval. Lewis was a retrenched worker who was eligible to WVI financial aid as explained in the Workforce Investment Act (Bennet, 2010). One month into his course, Lewis realized that the college had not been approved and he therefore had no way of paying his tuition fees. The client decided to sue the institution for falsification of their credential s and if he went through then the College would be obligated to pay a maximum of three hundred and fifty thousand US dollars in compensatory damages. The company had lied about those credentials in the hope that it would be in a position to attract more business into its premises; however, this had the unforeseen consequences of attracting legal action against it. In the end, the organization could lose much more than it would have gained if it had not engaged in this falsification. Furthermore, their reputation will be tarnished and this is always a bad thing in business, more so in the education sector. When asked whether this company was aware that it had lied about the approval, Centura College claimed that they had changed names and failed to update this information thus making them non eligible to WIA. Such false representations may have the immediate short term impact of attracting clients but they never really last for long because they often lead to long term negative impac ts such as legal suits or even a tarnished company name. furthermore, if such cases become common place, then it is likely that American citizens will lose faith in their educational system or any other industry which lies about their respective credentials (Bennett, 2010). In the case of the miners discussed earlier, it is likely that the falsification may lead to eventual safety predicaments. Some of the issues that need to be checked by the Health inspectorate could actually be crucial to the well being of those concerned. Such miners who have not undergone these safety procedures may put themselves or their workmates in danger and may also cause substantial losses to business experts thus explaining why this may not always be the case (Elkins, 2011). In the scientific community, falsification of one’s credentials may lead to the most severe repercussions of all. In the case of the Duke researcher who had lied about his history and the fact that he had received an award, i t is likely that his career may have been tarnished. There were more than a dozen letters that were set to the scientific review board concerning this doctor’s conduct with a large number of them questioning this individual’s credibility. Some of them ascertained that because Dr. Potti’s credentials could be questioned then he should not continue researching. These allegations were so severe that they lead to the eventual suspension of the researcher. In this regard, his career was jeopardized. However, this was not the only casualty, perhaps another more serious issue was the effect that his work would have on real patients. Dr. Potti had been carrying out researches on breast and lung cancer. His intention was to come up with a prediction model that would assist him in determining the most suitable chemotherapy drugs for patients. However, after a thorough review of his work by his colleagues, most of them realized that his methodology was questionable and tha t his results were wrong as well. If his predictions were utilized in the real world, then could be quite hazardous to patients’ health. Doctors would predict and administer the wrong treatments thus causing fatal results. To this researcher, padding his CV was nothing more than an attempt to get past the rigorous approval process of the cancer granting bodies. However, he had not thought about the unforeseen consequences of his actions. This unethical behavior was not only detrimental to his career as a reputable Doctor and researcher but it was also dangerous to the subjects that he was studying. Instead of contributing towards better health treatments, this individual was actually impeding it by exposing patients to undue harm or undue risks (Fustenberg, 2010). Falsification can affect other people’s lives substantially even negatively for example, in the case of the toxicologist who gave false information about his experience, it is likely that the information he g ave about the witness was also wrong and that she may have imprisoned on the basis of an opinion that was not credible at all. In an attempt to appear experienced, this individual may have made himself paper more experienced and this may have given undue weight to his opinions. He was an officer of the court and a public servant so he was expected to behave ethically in the eyes of the law. In this regard, he suffered the consequences of getting caught by receiving a sentence of thirty years in jail or a fine of one thousand dollars (Hillar, 20100). Linda (2010) explains that falsified credentials are very risky to employers because they lead to situations in which people are awarded for things that they never carried out. the proliferation and development f ‘diploma mills’ or falsification businesses can have severe repercussions within the workplace because they may reward the wrong people or they may close the door for those who are actually entitled to those opportu nities. They harm businesses because some of the employees who are enrolled may have obtained their certificates from none existence colleges or institutions. Alternatively, some may choose a poorly known institution which rewards students with certification even when the kind of work that they put in was much less than what other approved institutions require from them. Furthermore, since employers may not have the time or the logistics to go through all applicants’ papers, it is likely that a high number of them may go undetected and this will affect such outcomes (Zharkov, 2010). It should be noted that all it takes is a background check by the concerned institution through university databases online. However, in certain circumstances, some names may be missing from the approved list so an employee could have genuinely obtained a degree from a university but may miss out on the opportunity because of the misgivings of technology. One way in which employers can overcome th is obstacle is by doing a background check on the concerned individuals so that they can prevent reoccurrence of these problems. A very serious consequence of falsifying credentials is getting caught and being imprisoned for those actions. People who have taken part in these kinds of arrangements will often find that they are putting themselves in very dangerous positions. Falsification of business records is an offense in law (parson, 2011). Also, grand larceny and false instruments are all possible charges that can be placed against the concerned individuals and they could make him a criminal in the eyes of the law. Because a person may be receiving pay checks on the basis of the falsified information then that individual will actually be contributing towards poor service provision. This person could also get charged for such an issue as was the case with a former psychologist of the court called Feldman. Feldman had purported that he had been a student of Hamilton University. How ever, it was soon discovered that he had obtained these papers from a diploma mil that exchanged certificates for cash. Additionally, the individual had been working for the department for a period of four years after it was discovered how dangerous this person could be to the entire department. He had been given the responsibility of evaluating defendants or those who were eligible for court petitioning yet he was not fully aware of what this entails and there is no doubt that certain individuals were released because of the toxicologist’s misdeeds (Annet, 2010). Sometimes falsification of documents may not always appear as it is. In this regard, an individual could be accused of the charge and fired from their positions even when this may not have a firm basis. A case in point was that of a noted whistle blower within the US Army. This individual was a scientist in the institution and had been responsible for bringing out a series of cases against many dishonest individuals in the army. He had been working for the Pentagon in particular and had been responsible for unraveling unethical behavior. It is likely that this may have ruffled the feathers of many influential persons in the Army. At the time of charging this individual, the Army had tried letting him off for unacceptable performance but because it was not possible to do so under US law, he still remained an employee of the US Army. However, as one looks through the facts of the case, one immediately realizes that there could be ill motives disguised under these intentions. Those concerned individual was exposed to a series of government documents which were classified. He was in a position to ascertain whether conduct within the department was ethical or not. In this regard, he threatened the job of very many individuals. Before this scenario, he had been a noted critic and whistle blower. Consequently, it may be that the accusations of false credentials may not be true. In other words, he may not have lied about his credentials as these may have been planned against him. Therefore, sometimes the charge of falsification may be used as a tool to help unethical employees get rid of whistle blowers in their presence. The lesser charges filed against this same individual testify to the fact that some parties may have had a vendetta (Lardner, 1992). Conclusion In essence, falsification of credentials has become more common place than ever people. This has been perpetuated by the proliferation of technology that allows for the growth of diploma mills. Also, some people do it in order to get around the complex or almost impossible criteria set by authorities. Alternatively, some may do so simply because they feel that they have the right skills or experience and that one tiny requirement does not undermine their capabilities. On the other hand, it can be argued that this goes on because of the individualistic and perfectionist attitude inherent in society. Generally, speaking, this falsification does lead to unintended consequences such as law breakage, legal suits, tarnished careers or businesses and possible harm to the public. Works Cited Lardner, George. Army Accuses SDI critic of falsifying credentials. Washington post April, 14, 1992 Gurav, Peter. Saratoga Springs man indicted in false credentials case. Fake certification, 18 November, 2010. Online Bennet, William. Student Accuses Centura College of Lying About Credentials. RSS News, September 22, 2010. Print. Elkins, Wallace. Two WV Miners Make Plea Deals to Lying About Credentials Charges. California News, Feb 23, 2011. Online. Furstenberg, Joan. Duke researcher suspended accused of lying about credentials. New York Times, Jul 20, 2010. Print. Hillar, Bill. Man Charged With Lying About  Credentials. NYDaily News, January 25, 2011. Online. Linda, Johnson. Falsified Credentials a Risk to Employers, Business Fraud Focus, 11.3, 2007: 43-44. Online. Mary, Annette. Former Toxicologist Sentenced For Ly ing About Credentials. Daily News, May 13, 2010. Print. Parsons, Larry. FBI arrests MIIS lecturer accused of lying about credentials. Herald News, 01/26/2011. Print. Zharkov, Rajiv. Falsifying credentials. The Chronicle of Higher Education, July 11, 2008. Print. This essay on Rethinking a no brainer was written and submitted by user LieutenantMarcusStone to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Us vs. Eu Monetary Policy Essay Example

Us vs. Eu Monetary Policy Essay Example Us vs. Eu Monetary Policy Essay Us vs. Eu Monetary Policy Essay Introduction Today I would like to briefly compare monetary policy in the euro area and in the US. Of course there are differences between the two areas, but there are also important similarities. This comparison can help us understand the reasons behind their differences and may provide some useful insights into the institutional implications for euro area monetary policy in the future. I will structure my remarks around three themes: the policy goals of the two monetary unions, their organization, and the monetary policy decision-making process in each system. Goals and philosophy Let’s begin by comparing the goals or mandates of the Eurosystem and the Federal Reserve System. In Europe the primary focus of monetary policy is to maintain price stability. In contrast, the Fed has multiple objectives for monetary policy. Their goals are to achieve maximum employment, stable prices and moderate long-term interest rates. An important explanation for their different mandates can be found by looking at their economic histories. In Europe, monetary union is the most recent step in an ongoing process of political and economic integration. The hyperinflation experienced in the first half of last century in some European countries, in particular in Germany, has played an important role in ensuring that European monetary policy is focussed on price stability. Their experiences in Europe contrasts with those in the US. A key US event that commentators frequently refer to is the Great Depression. Monetary policy is often blamed for adding to the severity of the Great Depression in the US. That is a reason why employment and interest rate objectives remain in the Fed’s mandate, and why policy makers there react so quickly to signs of slowing economic growth. Under normal circumstances, policy makers on both sides of the Atlantic are likely to take similar decisions. However, around the time that the economic cycle is changing and growth is slowing rapidly, you might see different decisions being taken in Frankfurt and in Washington. In addition to the influence of history, the Eurosystem’s mandate reflects academic insights from the last 20 years or so. This research tends to support the view that monetary policy should only focus on price stability. Other central banks around the world that have reviewed their mandates in recent years have tended to move towards having price stability as their sole objective. Similar proposals have also been made regarding the Fed. If the Fed’s mandate were to change in the future, it is expect it to also be in the direction of a more explicit focus on price stability. Organization of the two monetary unions A second area in which their different histories have played a role is in the way in which the Eurosystem and Fed are organized. While the Fed was created ‘from scratch’ by the Federal government for a single country, the Eurosystem was established when twelve sovereign states voluntarily gave up their monetary autonomy. This is reflected in the fact that the Eurosystem is some ways more decentralised than the Fed. Greater decentralisation is consistent with the EU-wide principle of subsidiarity, under which decisions are taken at the country or regional level where possible. This greater degree of decentralisation is apparent in areas such as monetary policy decision-making and operation, banking supervision and statistics. However, the Fed can also be considered decentralised in other areas. In fact, when you exclude staff working on tasks unrelated to the monetary union, both systems have roughly the same number of employees. Clearly, this does not tell us much about the potential for efficiency gains, except that it is around the same in both systems. The European monetary union is made up of sovereign countries. That means that it is not politically or publicly acceptable to carry out all central banking tasks at the ECB. Their preference for subsidiarity also implies that there are limits to potential efficiency gains within the system. The pace of further centralisation is linked to the speed of further political integration in Europe. As long as there is no federal European state, It is expected that providing an independent view on national and euro area economic developments, within the context of area wide monetary policy, will be a key task for the Dutch central bank. Tasks related to financial stability and banking supervision will also remain part of their core business. In order to carry out these tasks effectively, they have to remain closely connected to the formation of monetary policy. We also have an important role in explaining policy ecisions to their citizens. Given the language, cultural and historical differences between countries, we should not underestimate the importance or difficulty of this task and the role of national central banks in carrying it out. These factors help explain the inclusion of national central bank governors in the ECB Governing Council, which brings me to my third theme. Decision-making in the two monetary unions The final area of comparison between the Fed and the Eurosystem I want to make concerns the process of monetary policy decision making. Both areas include representation from regions as well as from the centre. But, it is clear that in this area the US also has a more centralised system than the euro area. Washington-based board members form a majority on the committee that makes US monetary policy decisions. In contrast, the ECB Executive Board members form a minority in the ECB Governing Council. In both monetary unions, all decision makers, whether regional or not, are expected to make their decisions on the basis of prospects for the whole monetary union. This area wide approach is strengthened in Europe by ensuring that Council members are prohibited from taking instructions in their decision making. At the same time, national or European bodies are not allowed to put pressure on Council members. These provisions reinforce the fact that we are in the ECB Council on a personal basis, and not to represent national or other interests. In a few years, the size of the euro area will probably increase significantly. As you will all be aware, European history also lies behind their desire for enlargement. Most accession countries have announced that they want to join the euro area shortly after entry into the EU. Whether they should join the euro area so quickly is a point we could debate another day. Regardless of their views on that issue, the fact remains that we have to be prepared for a substantial enlargement of the Eurosystem in the next five to ten years. Consistent with the provisions in the Nice Treaty, the ECB Council is preparing its proposals on changes to voting procedures to accommodate enlargement. The reason for considering a change is to guard against the perception that their decision making could become inefficient, and that it could potentially be dominated by governors from small countries. In making changes, we must find a solution that retains the supranational character of decision making and does not renationalise monetary policy. This implies that the governors of all the national central banks should continue to be treated equally. At the same time, the Council must represent the Eurosystem as a whole, and be seen to do so – implying that it must not become too centralised. A solution that meets these criteria could involve some form of rotating membership for the governors of the national central banks, so as to limit the number of voting governors. This could be a variation on the Fed system, albeit more decentralised. Concluding remarks Differences in mandates between the Fed and the Eurosystem are important in understanding their respective decisions, and this is often forgotten. In addition, comparing the two systems sheds some light on where each institution may head in the future. Regarding their mandates, it seems that any changes in this area are likely to be in the direction of the Fed moving closer to where we and other central banks are, rather than the reverse. For organisation and decision making, the future is more difficult to predict. Any changes here need to take account of the political realities of monetary union between sovereign countries. Euro area monetary policy is supranational, so decision making has to be based on the euro area as a whole, and not individual countries. At the same time, the euro area consists of independent countries. That implies that there is a limit to how far the Eurosystem can centralise in advance of any political union. This reality has to be clearly reflected in their decision-making body.

Wild Mushrooms in Winter Summary Assignment Example | Topics and Well Written Essays - 250 words

Wild Mushrooms in Winter Summary - Assignment Example She goes ahead to explain the recipes as adapted from Arlene indicated that she loved Arlene’s recipes since they are very adaptable. She also indicated that people spend time looking for loved ones they have lost and if lucky end up finding them in other people though in small pieces. The author indicates that she found her grandmother in Arlene and she goes ahead to explain the good qualities that her grandmother possessed that she somehow finds them in Arlene. Moreover, the author indicates that Arlene always shared a tip that seemed obvious in retrospect which turned out to be great advice. She then goes ahead to give a recipe of the wild mushroom Pappardelle pasta as a adapted from Arlene Ward which could prove useful for any other individual out there trying out new recipes for dishes. Thus, sometimes, it is helpful to cook oneself through an emotion that might include sadness or loneliness (Fromm, 2). Often, such cooking brings out the best dish that other people around this individual enjoys more than

A Moment of Silence in Illinois Public Schools Essay

A Moment of Silence in Illinois Public Schools - Essay Example Firstly, from the legal point of view opponents claim that the mandatory school prayer introduced by the State is unconstitutional. In Illinois, as reported in the Chicago tribunal, Governor Red Blagojevich attempted to veto the bill on the grounds of separation of church and the state but was defeated. It is indeed true that public schools must remain neutral as far as religion is concerned, they may not endorse a particular religion at the demise of another one, may not endorse secularism over religion or endorse secularism over religion (Robinson 2000). The amends in the legislation to the Illinois act makes it flexible by accommodating diverse religious belief and introducing freedom and choice of observing ones belief according to many legal experts. Dave Smith a member of Illinois Family Institute [IFI] which has been lobbying for the bill in an interview said that it is good to see that the state is finally recognizing that citizens have freedom of religion and not freedom fro m religion. (Haynes, 2007) Even so, for the Act to be successful its implementation protocol is vital, according to Haynes and Thomas, parents, religious leaders and the community should be educated on three basic policies, one; The primary responsibility for the education of children still lie with the parents, secondly; schools must protect the religious freedom of students of all faiths and those of no faith and lastly; Public debate must be conducted with respect, civility and indifferent to the diverse religious beliefs of the society. (Loconte, 1996) Secondly, from the religious point of view, Christians believe that prayers should be subject-driven and not object-driven; thus an individual should instigate prayers from within for the prayers to have value otherwise the value of prayer diminishes if it is mandated hence defeats the purpose, a parent reacting to the act in the Christian website lamented that she wanted her children to want to pray not have to. But religious experts differ and hold the view that introduction of religious practices in schools in the long run help to nurture a moral society, on this grounds, religious lobbyists are in the view that it is possible to administer prayer and statement from variety of religion and secular philosophies without trivializing any religion or violating the constitution by concentrating on fundamental universal values taught by all the religious groups (Robinson, 2000). This can be done through signing up for the "Three R's Project" that is Rights, Responsibility and Respect. T his project has been introduced in many states successfully and it basically postulates that the Fist amendment provision was to maintain respect for individual conscience, and that it implies a set of civic principles for affirming religion in the public all its diversity. Thus multi ethnicity does not have to mute all religious influence. (Loconte, 1996) Another Christian classical notion is mandatory prayers in public schools will interfere with harmony between different religions

Decision Making Analysis Essay Example | Topics and Well Written Essays - 750 words

Decision Making Analysis - Essay Example Naturally, approaching this from a common sense standpoint, the individual is presented with the issue of how to justify the demands that are made by the hiring entity and the supervisor himself. As the case denoted, pressure is being placed upon the supervisor with regards to pressuring the decision-maker to engage in something of an unethical unit of behavior. Naturally, as a new employee, the hiring officer is hesitant to go against the will and intentions of his superiors. Yet, from an ethical standpoint, as well as the universalism promoted by Kant and the social justice theory promoted by Rawls, he in fact has no choice but to at least discuss the situation with the supervisor and see if some type of understanding/agreement can be settled upon that would maximize the utility and ethical approach for each and every individual within a given situation. Oftentimes, within a situation of work expectation and employment, and individual worker is presented with an ethical dilemma tha t does not readily lend itself to being interpreted to maximize the best good for each and every individual involved. ... What is noted all too often in the business world is that individuals are too timid to bring such situations to the light of day for fear that they might be somehow retaliated against for doing so. However, even if this is indeed the case, weighing the situation and allowing for a determination of maximal good to be understood, there is little moral or ethical choice but would allow for one’s superior to be notified of the implicit unfairness of the way in which this particular employment screening process is taking place. Rather than going directly to the boss and stating what is wrong, a much more tactful, and perhaps appropriate level of response, would be to merely mention the situation and ask if the manager/boss had any recommendations with regards to how the equity of the process could be improved upon. Once again, with regards to the case in question, it is the requirement of Joe to ensure that the issue is brought to the attention of the superiors as possibly represen ting an unethical and unfair hiring process. Whether or not he is rewarded or punished for this, it is the right choice not only with regards to the fairness and equity of the hiring process but also with regards to the safety that such a decision could mean with regards to litigation if such a hiring practice were ever leaked and came to the general knowledge of an individual who applied and did not get the job. In this way, the reward for doing the right thing and bringing this situation to the attention of his superiors also has the added reward of being able to provide a level of safety with regards to the role in which Joe might have otherwise played in such a scheme should it ever have been uncovered and litigated. There are few situations in which doing the right

Vulnerable Subjects Research

Vulnerable Subjects Research PROTECTION OF VULNERABLE SUBJECTS IN CLINICAL TRIALS BACKGROUND Aim: To throw light on the state of vulnerable subjects in Clinical Research. Objective: To understand current provisions and legislations available to protect the rights of vulnerable subjects with special emphasis on plight of sex workers enrolled in anti-HIV trials. VULNERABLE SUBJECTS IN CLINICAL RESEARCH Individuals who are comparatively or entirely inept of defending their own wellbeing are termed as vulnerable research participants. When study includes such subjects additional care has to be taken to protect their rights. It is the investigator and his research team’s responsibility to ensure that these subjects are not exploited in the name of research. The study design team, sponsor, investigator must be aware of the special requirements needed for vulnerable subjects and they should develop the study protocol, informed consent form and the confidentiality agreement keeping the vulnerable subjects’ needs in mind. The different types of vulnerable subjects included in clinical trials are classified on basis of their vulnerability. Some examples are as follows: 1. Cognitive and Communicative vulnerability: This includes children and adolescents. Patient’s suffering from mental retardation, dementia and other kinds of mental illness. Enrollment of people with educational deficits and unfamiliarity with language. Stressful emergency: conditions that do not permit otherwise capable adults to implement their capabilities efficiently. 2. Juridical or institutional vulnerability: Person who is under the official authority of others (egs. Parents, guardians, warders, officers and judges) who may have their own benefits in whether the individual agrees to enroll in the study. 3. Deferential vulnerability: Influence of other people in subjects life, determine their decision to enter the trial. Existence of an informal hierarchy (egs. Relatives, friends, masters, physician) 4. Medical vulnerability: Prospective patients who have a severe medical condition, for which there are no existing efficient or satisfactory regular cure (examples: very aggressive and malignant forms of cancer, last stage AIDS and some uncommon ailments) owing to their unusual medically tricky state, misuse of these patients throughout their hope for remission or improvement is not unusual. 5. Economic vulnerability: Prospective subjects with low economic background may join trial with hope of getting income, housing and healthcare facilities. Payment for participation or free access to healthcare services might constitute unfair inducements to enroll through exploitation of these subjects. 6. Infrastructural vulnerability: Patient is tempted to enroll in trials, as they pre-suppose the availability to them of resources or facilities (egs. a rapid communication system, a reliable dietary intake, skilled healthcare professionals) 7. Social vulnerability: Refers to individuals belonging to undervalued social groups or communities.(sex workers)[R. Colombo, The Most Vulnerable Subjects Of Biomedical Research IX General Assembly PAV – publications] EXPLOITATION OF VULNERABLE SUBJECTS THROUGH HISTORY Exploitation was rampant in the absence of regulations, laws, guidelines and codes. Escalating physician to god-like position with immense faith in them and failure to recognize vulnerable subjects has resulted in horrific incidents in history of research. These major mishaps have convinced the medical fraternity the need for developing ethical guidelines and code for research specifically for the vulnerable populations. The Nuremberg trial The 20th century will always be remembered due to the shocking and upsetting experimentation performed by Nazi doctors. During the World War II, the Nazi physicians took advantage of the prisoners of war; they carried out experiments unparalleled in their range and the level of anguish and harm. Appalling studies such as injecting the poor prisoners with gasoline and live viruses, immersing people in ice water, and forcing them to ingest poisons have gone down in the history books as the most inhuman experiments. The physicians in order to satisfy their scientific curiosity have performed these experiments which were of no use to the participants. These experiments usually resulted in the death of the participants. After the war ended, there was a huge public outburst against these experiments and 23 physicians were indicted at Nuremberg for their willing participation in these experiments. Sixteen were found guilty and sentenced while seven were hanged to death. This resulted in the origin of the Nuremberg Code, which made informed consent mandatory. The Willowbrook study The Nuremberg Code unfortunately did not put to end unethical research as not every researcher honored the Code. The three year long Willowbrook study is another example where vulnerable patients were exploited. Willowbrook State School, an institution for mentally defective children were intentionally infect with the hepatitis virus, by being fed stools from infected persons or later by being injecting with purified virus preparations, to observe the natural history of this disease and then to test the effects o gamma globulin in preventing the disease. Researchers defended the deliberate infection of these children by stating that the bulk of them acquired the infection in any case while at Willowbrook, and possibly it would be better for them to be infected under restricted research settings. What was worse was that during the course of these studies, new inmates were admitted only if they agreed to participate in the hepatitis program! There was obviously no full disclosure ad clearly coercion and undue pressure was used to enroll vulnerable subjects like children and mentally challenged. Jewish Chronic Disease Hospital Study At the other end of life’s spectrum, came the Jewish Chronic Disease Hospital Study where live cancer cells were infused into continually ailing and incapacitated patients. These patients had been told that they were getting a skin examination. The patients were provided oral information about the test but no consent was documented. Syphilis study The most notorious example of prolonged infringement of human rights of a vulnerable faction of research participants was the long-term study of black males performed at Tuskegee by the United States Public Health Service. Initiated in the 1930s to examine the natural history of untreated syphilis, continuing until 1972, this study recruited more than 400 black men suffering from syphilis. These participants were recruited without informed consent and were mislead that a few of the measures taken in the interest of research were essentially â€Å"special complimentary treatment†. Although along the way antibiotics become available, these were not given to the patients and the study resulted in 28 deaths, 100 cases of disability, and 19 cases of congenital syphilis. The Belmont report published by the National Commission for the Protection of Human Subjects of Biomedical and Behavioral Research on April 18, 1979 was one of the outcomes of the public outcry that resulted when the story of the Tuskegee study broke.[Urmila Thatte, Etical issues in clinical Research chapter 4, of Basic principles of clinical research and methodology by S K Gupta] Guidelines for ethical conduct of research in human subjects that have came into picture: Nuremberg Code, 1947 Declaration of Helsinki, 1964 The Belmont Report, 1979 International Ethical Guidelines for Biomedical Research Involving Human Subjects, 1982, 1993, 2002 The Ethics of Research related to Healthcare in Developing Countries, Nuffield council, 2002 Indian council for Medical Research Ethical Guidelines for Biomedical Research on Human subjects SPECIAL CONSIDERATIONS FOR CHILDREN Regulations that protect children, so as to prevent their exploitation are: OHRP 45 CFR 46 Subpart D FDA 21 CFR 50 Subpart D Special Considerations for Children are: Research that involves no more than minimal risk can be approved with adequate provisions for obtaining the assent of the child and permission from their parents/guardians. 45 CFR 46.404 The combination of assent by the minor subject and permission (consent) from the parents is deemed appropriate to enroll the child subject in the trial. In case of life threatening events only consent from parents would suffice, as there is expectation of direct benefit. However the child must be given full explanation of the trial. If the research presents an opening to comprehend, avoid or lessen a grave predicament affecting the health or welfare of children, but does NOT provide direct benefit to the subject or societal (indirect) benefit, than the research cannot be approved by the IRB unless HHS Secretary Approval is granted. 45 CFR 46.407 . Extremely rare- both Parent consent + child assent. When parents of the child are deceased, unknown or incompetent then the legal guardian must give is consent. Step parents, Grandparents, Adult siblings, adult Aunts or Uncles may not consent a child to research. SPECIAL CONSIDERATIONS FOR WOMEN Regulations that protect women, so as to prevent their exploitation are: OHRP 45 CFR 46 Subpart B Research studies involving pregnant women and fetuses must satisfy the following requirements to obtain IRB approval: Preclinical studies have been conducted, including studies on pregnant animals; clinical studies, that include non-pregnant women and provide data for assessing potential risks to pregnant women and fetuses 46.204(a) Risk to fetus is caused solely by interventions or procedures that hold prospect of direct benefit for the woman or the fetus or, 46.204(b) If no benefit, risk to the fetus is not greater than minimal and the research develops important biomedical knowledge not obtainable by any other means. 46.204(b) SPECIAL CONSIDERATIONS FOR PRISONERS The voluntary choice of the prisoners must not influenced by any potential advantages entailed to them due to the study, which outweighs the risks. For example, Parole decisions must not be affected for prisoners participating in the trial. The study is ethical, when the risk of participation is acceptable even to a non prisoner subject. Selections of subjects are carried out in a fair manner. When spoilt for choice, randomization techniques must be used. If necessary, adequate follow-up care must be provided to the volunteers. SPECIAL CONSIDERATIONS FOR DECISIONALLY IMPAIRED A combination of assent from the subject and permission from the concerned legal authorities constitute for the informed consent. The risk of participation would be agreeable to general volunteers too. Selection is fair and unbiased Adequate follow up is provided SPECIAL CONSIDERATIONS FOR SEX WORKERS Enrolling Sex workers in HIV vaccine trials that are ethical, valid and are not exploitative is a challenge that must be faced. Due to their nature of work, they require additional support. Sex workers are generally from the downtrodden community, they are illiterate and understanding the language in the informed consent is a major issue for them. Hence the informed consent must be in the local language and should be easily understood. The informed-consent must be prepared in such a way that it is in consultation with the community advisory and counsel board to ensure social sensitivity. Confidentiality is an important issue. These women may face physical abuse and abandonment from their clients, if they enter these trials. Supportive counseling should be provided before, during and after the test. Sex workers must not only be given male condoms but along with that they should be provided with female condoms. Proper guidance on safe sex must be dispensed. Clinical trial study team should increase awareness among the sex workers about AIDS. They should provide proper guidance to them, for prevention. Sex workers should be treated equally as general women would have been treated in a clinical trials. Study team should be sensitive towards them and not discriminate and look down upon them. CASE STUDY Health Minister, Urbain Olangnena Awono of the Cameroon government has decided that they may have to put a stop to the Tenofovir trials taking place in the port city of Douala due to various allegations by AIDS activists. The health minister had scheduled an audit for the same. The Tenofovir trial began in September 2004, Tenofovir is a established drug used for treatment of AIDS, manufactured by Gilead pharmaceuticals U.S. This trial was to determine whether Tenofovir can work as a prophylactic to prevent AIDS. The study recruited 400 sex workers free of infection. Half the women took a Tenofovir pill daily and the other half took a placebo. The study is conducted by Family Health and Insurance (FHI) with the support of U.S $ 6.5 million dollars from Bill and Melinda Gates Foundation. AIDS activists have demanded that this study be completely suspended on ethical grounds. They have said that the volunteers are vulnerable subjects and their rights have been exploited. Activists claim that the subjects have received inadequate counseling and healthcare. They have brought to notice that the sex workers are not fully informed about the risks involved in the trial. They also argue that the Study team has not promised to guarantee free healthcare if the workers become infected, which ideally every volunteer must receive. The FHI have counter attacked and cleared their stand by assuring that free medical checkups and tests have been carried out. Various tests like gynecological, medical care, HIV, pregnancy have been carried out for free. However various Activists have disregarded this claim and said that these are all false promises and haven’t been materialized. Another important issue that has been brought to notice was that, most of these sex workers were illiterate didn’t understand English and very little French, in spite of that the informed consent form were in English. However later it seen that the ICF shown to PlusNews was in French. The study team had provided 96 male condoms to sex workers. However imparting knowledge to prevent the infection of disease would be like a conflict of interest for the researchers. As the trial would be a success only if the women were exposed, become infected. The sex workers are misinformed and they feel that by taking this pill they are now vaccinated against the disease. In order to get their point across, so that the concerned authority would wake up to this injustice, AIDS activists in Paris staged a demonstration in front of the Cameroonian embassy in Paris. This demonstration got full coverage on the French T.V. This resulted in a public outcry against the trials. CRITIQUE The Tenofovir trial case study is an excellent example highlighting the profound impact media can have on the progress of the trial. The complete discontinuations of the trials prove that activists and non- governmental organizations with the help of the media can bring about change. These same activists are also involved in promoting research to combat the disease, but they can hinder the progress too. Hence researchers must be more aware about the ethical issues surrounding enrollment of sex workers. Engaging in discussion and consulting with the participant’s community before the trial begins can avoid such media spectacle. The case study rightly brings to one’s notice that lack of consultation with the support groups and community network was the biggest error on the part of the research team. Extensive discussion with community networks and a good flow of communication would bridge the gap and increase the trust of sex workers in the trials. The activists have rightly questioned why no subjects from general population have been enrolled to test safety of the drug. They have expressed concern and raised another important issue that the same trial would have provided women from Europe and U.S better benefits and adequate healthcare. The burning issue against this trial has been that since the primary outcome is HIV infection, researchers will provide inadequatecounseling to prevent infection. Since there exits a conflict of interest, sex workers will not be encouraged to have safe sex. Another important drawback of the trial has been its failure to provide sex workers with female condoms. They were provided with male condoms but negotiating for the same with their clients does not go down well with their trade. It is shocking that the sex workers were completely ignorant about the drug. They were misguided that the drug is a vaccine for AIDS, which made them more careless and prone to the disease. On the other hand, Tenofovir trials aimed at providing a prophylactic for AIDS, which would be a major breakthrough in combating this deadly disease and would definitely be of great benefit to the sex workers. Such uncontrolled and extreme protest has led to the complete discontinuation of the trial which in turn is bad news for the sex workers. The sponsor company had also promised to market this drug in Cameroon for much reduced prices. The validity of the media reports is doubtful as all the allegations made against the research team have been without any evidence. Activists instead of creating media backlash against the trial should have engaged in constructive dialogue with the research team stating their demands. CONCLUSION Clinical research has given millions of patients’ worldwide assurity that the medicine they purchase and consume, has been completely validated for its safety and efficacy. It ensures that these patients worldwide are getting the best medicine with utmost safety parameters. Investigators along with their research team bear the ultimate responsibility for their work with human subjects. They have the privilege of using human subject to advance scientific research, in turn society expects that investigators will show respect for their research subjects. Unfortunately as history has shown some scientists still continue to value their quest for knowledge and potential for personal fame and financial gain more highly then respect for basic human rights. Hence, various guidelines, regulations, codes and law have come into picture to protect the human subject. Special care and provisions must be made for subjects who are shunned from society. Sex workers live on the fringe of society and can rarely ask for their rights or support from public. In the interest of general health, to conduct trials for AIDS, this section of society must not be used as mere guinea pigs. Particular guidelines and ethical code of conduct for researchers must be drawn in order to protect these oppressed subjects. Providing them information on AIDS is not enough, they must be given free health care and female condoms. They need compassion and justice from us. REFERENCES Deanna Kerrigan et al, Environmental structural factors significantly associated with consistent condom use among female sex workers in the Dominican Republic, AIDS 2003 17:415-423 , Lippincott Williams and Wilkins. Arnaud L Fontanet et al, Protection against sexually transmitted diseases by granting sex workers in Thailand the choice of using the male or female condom: results from a randomized controlled trial, AIDS 1998, 12: 1851-1859, Lippincott Williams and Wilkins. Edward Mills et al, Media reporting of Tenofovir trials in Cambodia and Cameroon, 24 August 2005, BMC International Health and Human Rights. Edward J Mills and Sonal Singh, Health, human rights and the conduct of clinical research within oppressed populations, Globalization and health 2007, 3:10, BioMed Central Ltd. Peter H. Kilmarx et al, Protection of Human Subjects’ Rights HIV- preventive clinical trials in Africa and Asia: Experiences and Recommendations, AIDS 2001, 15 (suppl 5) : S73-S79, Lippincott Williams and Wilkins Geeta Yadav et al, Associations of sexual risk taking among Kenyan female sex workers after enrollment in an HIV – 1 prevention trial, J Acquir Immune Defic Syndr 2005; 38:329-334, Lippincott Williams and Wilkins Gielen AC, Fogarty L, OCampo P, Anderson J, Keller J, et al, Women living with HIV: Disclosure, violence, and social support, 2000, J Urban Health 77:480–491 R. Colombo, The Most Vulnerable Subjects Of Biomedical Research IX General Assembly PAV – publications. Urmila Thatte, Ethical issues in clinical Research chapter 4, of Basic principles of clinical research and methodology by S K Gupta Cynthia McGuire Dunn and Gary L. Chadwick, Protecting study volunteers in research, Third edition. Thomson Centerwatch. Ezekiel J. Emanuel, MD, PhD; David Wendler, PhD; Christine Grady, PhD, What Makes Clinical Research Ethical? , JAMA.2000;283:2701-2711. Cohen J. Cameroon Suspends AIDS Study. Science, Science Now 2005 Feb: 4. Singh JA, Mills EJ. The abandoned trials of pre-exposure prophylaxis for HIV: what went wrong? PLoS Med 2005;2: e234 Atatah C. Douala AIDS drug controversy: medical council says trials violated ethical norms. Post News Line 2005. www.postnewsline.com/2005/02/strongdouala_ai.html (accessed 15 Jan 2008). http://www.actupparis.org/article1734.html?var_recherche=tenofovir (accessed 15 Jan 2008) http://medicine.plosjournals.org/perlserv/?request=get-documentdoi=10.1371%2Fjournal.pmed.0020234ct=1SESSID=3b4fdb3c51bc2ee0983c4abb37ad4ffa (accessed 15 Jan 2008) KIPNIS K., Vulnerability in research subjects: a bioethical taxonomy, in NATIONAL BIOETHICS ADVISORY COMMISSION, Ethical and Policy Issues in Research Involving Human Participants, op. cit., vol. 2, pp. G1-G13, p. G5. http://www.academiavita.org/template.jsp?sez=Pubblicazionipag=testo/et_ricbiom/colombo/colombolang=english (accessed 15 Jan 2008) www.medscape.com/viewarticle/408956_3