Generally Accepted Accounting Principles Essay Example for Free

Generally Accepted Accounting Principles Essay 11. a. Year 0 Year 1 Year 2 Year 3 Year 4 Before-tax cash flow $(500,000) $52,500 $47,500 $35,500 $530,500 Tax cost (7,875) (7,125) (5,325) (4,575) After-tax cash flow 44,625 40,375 30,175 525,925 Discount factor (7%) .935 .873 .816 .763 Present value $(500,000) $41,724 $35,247 $24,623 $401,281 NPV $2,875 Investor W should make the investment because NPV is positive. b. Year 0 Year 1 Year 2 Year 3 Year 4 Before-tax cash flow $(500,000) $52,500 $47,500 $35,500 $530,500 Tax cost (10,500) (9,500) (7,100) (6,100) After-tax cash flow 42,000 38,000 28,400 524,400 Discount factor (7%) .935 .873 .816 .763 Present value $(500,000) $39,270 $33,174 $23,174 $400,117 NPV $(4,265) Investor W should not make the investment because NPV is negative. c. Year 0 Year 1 Year 2 Year 3 Year 4 Before-tax cash flow $(500,000) $52,500 $47,500 $35,500 $530,500 Tax cost (5,250) (4,750) (8,875) (7,625) After-tax cash flow 47,250 42,750 26,625 522,875 Discount factor (7%) .935 .873 .816 .763 Present value $(500,000) $44,179 $37,321 $21,726 $398,954 NPV $2,180 Investor W should make the investment because NPV is positive. 16. a. Opportunity 1: Year 0 Year 1 Year 2 Taxable income (loss) $(8,000) $5,000 $20,000 Marginal tax rate .40 .40 .40 Tax $(3,200) $2,000 $8,000 Before-tax cash flow $(8,000) $5,000 $20,000 Tax (cost) or savings 3,200(2,000) (8,000) Net cash flow $(4,800) $3,000 $12,000 Discount factor (12%) .893 .797 Present value $(4,800) $2,679 $9,564 NPV $7,443 Opportunity 2: Year 0 Year 1 Year 2 Taxable income $5,000 $5,000 $5,000 Marginal tax rate .40 .40 .40 Tax $2,000 $2,000 $2,000 Before-tax cash flow $5,000 $5,000 $5,000 Tax (cost) or savings (2,000) (2,000) (2,000) Net cash flow $3,000 $3,000 $3,000 Discount factor (12%) .893 .797 Present value $3,050 $2,679 $2,391 NPV $8,120 Firm E should choose opportunity 2. b. Opportunity 1: Year 0 Year 1 Year 2 Taxable income (loss) $(8,000) $5,000 $20,000 Marginal tax rate .15 .15 .15 Tax $(1,200) $750 $3,000 Before-tax cash flow $(8,000) $5,000 $20,000 Tax (cost) or savings 1,200 (750) (3,000) Net cash flow $(6,800) $4,250 $17,000 Discount factor (12%) .893 .797 Present value $(6,800) $3,795 $13,549 NPV $10,544 Opportunity 2: Year 0 Year 1 Year 2 Taxable income $5,000 $5,000 $5,000 Marginal tax rate .15 .15 .15 Tax $750 $750 $750 Before-tax cash flow $5,000 $5,000 $5,000 Tax (cost) or savings (750) (750) (750) Net cash flow $4,250 $4,250 $4,250 Discount factor (12%) .893 .797 Present value $4,250 $3,795 $3,387 NPV $11,432 Firm E should choose opportunity 2. c. Opportunity 1: Year 0 Year 1 Year 2 Taxable income (loss) $(8,000) $5,000 $20,000 Marginal tax rate .40 .15 .15 Tax $(3,200) $750 $3,000 Before-tax cash flow $(8,000) $5,000 $20,000 Tax (cost) or savings 3,200 (750) (3,000) Net cash flow $(4,800) $4,250 $17,000 Discount factor (12%) .893 .797 Present value $(4,800) $3,795 $13,549 NPV $12,544 Opportunity 2: Year 0 Year 1 Year 2 Taxable income $5,000 $5,000 $5,000 Marginal tax rate .40 .15 .15 Tax $2,000 $750 $750 Before-tax cash flow $5,000 $5,000 $5,000 Tax (cost) or savings (2,000) (750) (750) Net cash flow $3,000 $4,250 $4,250 Discount factor (12%) .893 .797 Present value $3,000 $3,795 $3,387 NPV $10,182 Firm E should choose opportunity 1. 1. a. (1) Year 0 Year 1 Year 2 Before-tax salary/income $80,000 $80,000 $80,000 Marginal tax rate .25 .40 .40 Tax on income $20,000 $32,000 $32,000 After-tax cash flow $60,000 $48,000 $48,000 Discount factor (8%) .926 .857 Present value $60,000 $44,448 $41,136 NPV of salary received by Mrs. X $145,584 (2) Before-tax payment /deduction $80,000 $80,000 $80,000 Marginal tax rate .34 .34 .34 Tax savings from deduction $27,200 $27,200 $27,200 After-tax cost $(52,800) $(52,800) $(52,800) Discount factor (8%) .926 .857 Present value $(52,800) $(48,893) $(45,250) NPV of salary cost to Firm B $(146,943) b. (1) Year 0 Year 1 Year 2 Before-tax salary/income $140,000 $50,000 $50,000 Marginal tax rate .25 .40 .40 Tax on income $35,000 $20,000 $20,000 After-tax cash flow $105,000 $30,000 $30,000 Discount factor (8%) .926 .857 Present value $105,000 $27,780 $25,710 NPV of salary received by Mrs. X $158,490 (2) Before-tax payment /deduction $140,000 $50,000 $50,000 Marginal tax rate .34 .34 .34 Tax savings from deduction $47,600 $17,000 $17,000 After-tax cost $(92,400) $(33,000) $(33,000) Discount factor (8%) .926 .857 Present value $(92,400) $(30,558) $(28,281) NPV of salary cost to Firm B $(151,239) c. Year 0 Year 1 Year 2 Before-tax payment /deduction $140,000 $45,000 $45,000 Marginal tax rate .34 .34 .34 Tax savings from deduction $47,600 $15,300 $15,300 After-tax cost $(92,400) $(29,700) $(29,700) Discount factor (8%) .926 .857 Present value $(92,400) $(27,502) $(25,423) NPV of salary cost to Firm B $(145,325) This proposal is superior (has less cost) to Firm B than its original offer. d. Year 0 Year 1 Year 2 Before-tax salary/income $140,000 $45,000 $45,000 Marginal tax rate .25 .40 .40 Tax on income $35,000 $18,000 $18,000 After-tax cash flow $105,000 $27,000 $27,000 Discount factor (8%) .926 .857 Present value $105,000 $25,002 $23,139 NPV of salary received by Mrs. X $153,141 Mrs. X should accept this counterproposal because it has a greater NPV than Firm B’s original offer.

Adolescents How Society Affects Them

As we all already know that adolescence is the developmental stage between childhood and adulthood, generally referring to a period ranging from age 11 and 19. Adolescence has many psychological and social stages, as well as biological. Because it is filled with constant changes and uncertainty, the risks of losing the sight of the right path is quite high. Let me talk about how and who affects them.As children grow, develop, and move into early adolescence, involvement with one's peers increases. In order to be included in a group of friends they are easily swayed to do something wrong.They are faced with decisions to try new things, such as drugs, changing fashion, slang words, alcohol, sex etc.   The use of drugs by teenagers is the result of a combination of factors such as peer pressure, curiosity, and availability (Cotterell, 135).   Peers are the ones who most frequently initiate one another into drug use.Family members are the most important source of peer pressure. I bel ieve family is the most influential foundation for several reasons. For one, peer pressure is encountered first at home. The mother and father play the biggest role in our lives because they teach their children right from wrong.For example, as a child my parents would always warn me about a girl whom I hung out with and lived in my neighborhood. They advised me a million times to not associate with her because they thought she was â€Å"bad news.†Similarly, religious institutions are another great source of influence. The young adults that participate in religious institutions, come from families which are not into drugs, alcohol, violence, or any sort of crime. So the effects these religious institutions have are great on young people in society.Religious adolescents can encourage one another to be successful in school, sports, and other activities. In my own past experiences when growing up, the people I have chosen as friends weren’t always the coolest, or craziest , but they were always good for their word. These types of friends are valuable for positive peer pressure and are important to keep.Friends, as it is seen, are a major source of peer pressure that one encounters when growing up. I believe from past experiences, friends have the strongest influence on us.   The effects from our friends can sometimes be really good or truly bad.If one friend brings the bottle to the hang out and tells another teen to try it because it is â€Å"so cool,† he or she will experiment with it not knowing what effects it can lead to. One of the reasons that our society finds it difficult to handle teen’s drug use is because adolescent culture does not consist of â€Å"one uniform, homogeneous group.† (Miller, 107).Teens and children are also having sex at a young age because most of their friends may be doing the same thing.   They want to fit in and be part of the â€Å"in-crowd† so they will not follow what they feel is rig ht and so they will take part in sexual behavior in order to be â€Å"cool.†Sex is just one issue that adolescents are faced with. Consumption of alcohol is another factor that can lead to bad decisions based on the friendships that they make.Choosing the friends one hangs out with can sometimes be difficult.   Even though we know what is right from wrong we still have the tendency to do the wrong thing.Even though there are a lot of negative effects from friend’s influences, there are just as many positive effects too. I believe the right friends can push one to doing the right things such as belonging to a soccer team or joining the band club.In conclusion, peer pressure is always surrounding us and affecting us. Our friends, family members, and religious institutions are the main sources in which peer pressure comes from.With the proper guidance and right choice of friends, one will not have any trouble with life’s difficult decisions, and will hopefully do the right thing when faced with difficult problems. Adolescence is a powerful time in one's life with an array of chances to ruin a bright future, so I guess forewarned is forearmed.ReferencesCotterell, John.   Social Networks and Social Influences in Adolescence.   New York:   Thomson.   1996.Miller, Michelle, Alberts, Jess, Hecht, Jess, and Robert Krizek.   Adolescent Relationships and Drug Use.   London: Lawrence Erlbaum Associates.   2000.National Institute on Alcohol Abuse & Alcoholism. Retrieved from http://www.niaaa.nih.gov

Containment Americas Plan to Curtail Communism

Containment was a foreign policy of the United States of America, introduced at the start of the Cold War, aimed at stopping the spread of Communism and keeping it contained and isolated within its current borders of the Union of Soviet Socialist Republics  (USSR or the Soviet Union) instead of spreading to a war-ravaged Europe. The United States feared specifically a domino effect, that the communism of the USSR would spread from one country to the next, destabilizing one nation which would, in turn, destabilize the next and allow for communist regimes to dominate the region. Their solution: cutting communist influence off at its source or enticing struggling nations with more funding than communist countries were providing. Although containment may have specifically been meant as a term to describe the U.S. strategy for the curtailment of communism from spreading outward from the Soviet Union, the idea of containment as a strategy for cutting off nations such as China and North Korea still persist to this day. The Cold War and Americas Counter-Plan for Communism The Cold War emerged after World War Two when nations formerly under Nazi rule ended up split between the conquests of the USSR (pretending to be liberators) and the newly freed states of France, Poland, and the rest of Nazi-occupied Europe. Since the United States had been a key ally in liberating western Europe, it found itself deeply involved in this newly divided continent: Eastern Europe wasnt being turned back into free states, but under the military and increasingly political control of the Soviet Union. Further, western European countries appeared to be wobbling in their democracies because of socialist agitation and collapsing economies, and the United States began to suspect that the Soviet Union was using communism as a means to make western democracy fail by destabilizing these countries and bringing them into the folds of communism. Even countries themselves were dividing in half over the ideas of how to move forward and recover from the last World War. This resulted in a lot of political and indeed military turmoil for the years to come, with such extremes as the  Berlin Wall  being established to separate East and West Germany due to the opposition to communism. The United States wanted to prevent this from spreading further Europe and on to the rest of the world, so they developed a solution called containment to attempt to manipulate the socio-political future of these recovering nations. The U.S. Involvement in Border States: Containment 101 The concept of containment was first outlined in George Kennans Long Telegram, which was sent to the U.S. Government from his position in the U.S. Embassy in Moscow. It arrived in Washington on February 22, 1946, and circulated widely around the White House until Kennan made it public in an article called The Sources of Soviet Conduct — this became known as X Article because the authorship was attributed to X. Containment was adopted by President Harry Truman as part of his Truman Doctrine in 1947, which redefined Americas foreign policy as one that supports the free people who are resisting attempted subjugation by armed minorities or outside pressures, according to Trumans speech to Congress that year. This came at the height of the Greek Civil War of 1946 - 1949 when much of the world was in conflict over which direction Greece and Turkey should and would go, and the United States agreed to help both equally to avoid the possibility that the Soviet Union could coerce these nations into communism. Acting deliberately, at times aggressively, to involve itself in the border states of the world, to keep them from turning communist, the United States spearheaded a movement that would eventually lead to the creation of NATO (North American Treaty Organization). These acts of arbitration could include sending funds, such as in 1947 when the CIA spent large amounts to influence the result of Italys elections helping the Christian Democrats defeat the Communist party, but it also could mean wars, leading to US involvement in Korea, Vietnam and elsewhere. As a policy, it has drawn a fair amount of praise and criticism. It can be seen to have directly affected the politics of many states, but it drew the west into supporting dictators and other people simply because they were enemies of communism, rather than by any broader sense of morality. Containment remained central to American foreign policy throughout the Cold War, officially ending with the fall of the Soviet Union in 1991.

Bronsted Lowry Theory of Acids and Bases

The Brà ¸nsted-Lowry acid-base theory (or Bronsted Lowry theory) identifies strong and weak acids and bases based on whether the species accepts or donates protons or H. According to the theory, an acid and base react with each other, causing the acid to form its conjugate base and the base to form its conjugate acid by exchanging a proton. The theory was proposed independently by Johannes Nicolaus  Brà ¸nsted  and Thomas Martin Lowry in 1923. In essence, Brà ¸nsted-Lowry acid-base theory is a general form of the Arrhenius theory of acids and bases. According to the Arrhenius theory, an Arrhenius acid is one that can increase the hydrogen ion (H) concentration in aqueous solution, while an Arrhenius base is a species that can increase the hydroxide ion (OH-) concentration in water. The Arrhenius theory is limited because it only identifies acid-base reactions in water. The Bronsted-Lowry theory is a more inclusive definition, capable of describing acid-base behavior under a wider range of conditions. Regardless of the solvent, a Bronsted-Lowry acid-base reaction occurs whenever a proton is transferred from one reactant to the other. Key Takeaways: Brà ¸nsted-Lowry Acid-Base Theory According to the Brà ¸nsted-Lowry theory, an acid is a chemical species capable of donating a proton or hydrogen cation.A base, in turn, is able to accept a proton or hydrogen ion in aqueous solution.Johannes Nicolaus  Brà ¸nsted  and Thomas Martin Lowry independently described acids and bases this way in 1923, so the theory usually bears both of their names. Main Points of the Bronsted Lowry Theory A Bronsted-Lowry acid is a chemical species capable of donating a proton or hydrogen cation.A Bronsted-Lowry base is a chemical species capable of accepting a proton. In other words, it is a species that has a lone electron pair available to bond to H.After a Bronsted-Lowry acid donates a proton, it forms its conjugate base. The conjugate acid of a Bronsted-Lowry base forms once it accepts a proton. The conjugate acid-base pair have the same molecular formula as the original acid-base pair, except the acid has one more H compared to the conjugate base.Strong acids and bases are defined as compounds that completely ionize in water or aqueous solution. Weak acids and bases only partially dissociate.According to this theory, water is amphoteric and can act as both a Bronsted-Lowry acid and Bronsted-Lowry base. Example Identifying  Brà ¸nsted-Lowry Acids and Bases Unlike Arrhenius acid and bases, Bronsted-Lowry acids-base pairs can form without a reaction in aqueous solution. For example, ammonia and hydrogen chloride may react to form solid ammonium chloride according to the following reaction: NH3(g) HCl(g) → NH4Cl(s) In this reaction, the Bronsted-Lowry acid is HCl because it donates a hydrogen (proton) to NH3, the Bronsted-Lowry base. Because the reaction does  not occur in water and because neither reactant formed H or OH-, this would not be an acid-base reaction according to the Arrhenius definition. For the reaction between hydrochloric acid and water, its easy to identify the conjugate acid-base pairs: HCl(aq) H2O(l) → H3O Cl-(aq) Hydrochloric acid is the Bronsted-Lowry acid, while water is the Bronsted-Lowry base. The conjugate base for hydrochloric acid is the chloride ion, while the conjugate acid for water is the hydronium ion. Strong and Weak Lowry-Bronsted Acids and Bases When asked to identify whether a chemical reaction involves strong acids or bases or weak ones, it helps to look at the arrow between the reactants and the products. A strong acid or base completely dissociates into its ions, leaving no undissociated ions after the reaction is completed. The arrow typically points from left to right. On the other hand, weak acids and bases dont completely dissociate, so the reaction arrow points both left and right. This indicates a dynamic equilibrium is established in which the weak acid or base and its dissociated form both remain present in the solution. An example if the dissociation of the weak acid acetic acid to form hydronium ions and acetate ions in water: CH3COOH(aq) H2O(l) â‡Å' H3O(aq) CH3COO-(aq) In practice, you might be asked to write a reaction rather than have it given to you. Its a good idea to remember the short list of strong acids and strong bases. Other species capable of proton transfer are weak acids and bases. Some compounds can act as either a weak acid or a weak base, depending on the situation. An example is hydrogen phosphate, HPO42-, which can act as an acid or a base in water. When different reactions are possible, the equilibrium constants and pH are used to determine which way the reaction will proceed.

Saint Augustine How He Fused Classical Culture (I.E.,...

Saint Augustine: How he fused Classical culture (i.e., both Stoicism and Platonism) with Christianity In Augustine’s day there were many religions available to choose from some of which had many gods. St. Augustine was born to a pagan father and a Christian mother. He lived a life of immorality until his early thirties when he suddenly took a new path. During his upbringing his parents began to instill their beliefs and way of living which he later began to question. Though his mother taught and raised him as a Christian he did not fully accept the faith. Instead, during his education, he became fascinated with the writings of the great philosophers such as Plato. The ideas expressed in the writings of the great philosophers, such as†¦show more content†¦By replacing the absoluteness of Stoicism with absoluteness of God Augustine had successfully incorporated Stoicism into Christianity. After being sent to study in Carthage he became influenced by the Manichean religion and converted to their ways. The views that the Manicheans held stayed with Augustine for sometime but were eventually rejected by the time of his conversion. It was after a long struggle with the demons of his youth that he converted back to Christianity. In 387 A.D., at the age of 32, he was baptized and began to feel like all his misdeeds had been washed away. Although Augustine incorporated Stoicism into Christianity he still was able to incorporate Platonism as well to help connect classical culture with Christianity. These two philosophies are what Augustine had come to identify with after his vast studying and trying other religions. Throughout the Confessions of Saint Augustine there is a great allusion toward Platonist ideals, especially that of dual realities and the concept of a higher, more absolute reality. According to Platonists there is the reality that we hold before us and there is another true reality. The central point of Platonism was the participation of the soul in a supra-sensible world. This concept is easily integrated into Christianity if one views conv ersion to

Death Penalty Just or Injust Essay Example For Students

Death Penalty: Just or Injust Essay Death PenaltyIntroduction:The most severe of all sentences: that of death. Also known as the death penalty, capital punishment this is the most severe form of corporal punishment as it is requires law enforcement officers to kill the offender. It has been banned in many countries, in the United States, an earlier move to eliminate capital punishment has now been reversed and more and more states are resorting to capital punishment for serious offenses such as murder. An Eye for and eye, a life for a life, who has never heard of the famous lex talionis? The Bible mentions it, and people have been using it regularly for centuries. We use it in reference to burglary, adultery, love and many other situations. However, some people use it on a different level, some people use it in reference to death. One steals from those who have stolen from him, one wrongs those who have wronged him, but do we really have the right to kill those who have killed. Today, there is a big controversy over ca pital punishment whether or not it works, or if it is morally right. We have a certain privilege on our own lives, but do the lives of others belong to us as well? Do we have the right to decide the kind of lives others can or cannot live? We find someone guilty of murder and sentence him to death, does that not make murderers out of ourselves? Can justice justify our acts? Those who assist in the death penalty are they not partners in crime? Is the death penalty a Cruel and Unusual punishment or is it now a necessary tool in the war on crime? With the increase in crime and violence in our society, how does the death penalty affect a North American family. History of the Death Penalty:Use of the death penalty has declined throughout the industrial Western World since the 19th century. In 1972, movement in America to have the death penalty declared unconstitutional during the landmark case of Furman v. Georgia, which declared the death penalty cruel and unusual punishment. However, a fter a supreme court decision in 1975, Gregg v. Georgia, which stated capital punishment did not violate the eighth Amendment, executions commenced again under state supervision. (Van der Haag, 1975, 3-4)The debate:Deterrence:There are four major issues in the capital punishment debate, the first being deterrence. A major purpose of criminal punishment is to deter future criminal conduct. The deterrence theory suggests that a rational person will avoid criminal behavior if the severity of the punishment outweigh the benefits of the illegal conduct. It is believed that fear of death deters people from committing crimes. Most criminals would think twice before committing murder if they knew their own lives was at stake. That if attached to certain crimes, the penalty of death exerts a positive moral influence by placing a stigma on certain crimes like manslaughter, resulting in attitudes of disgust and horror to such acts. (McCuen, 1985, 11)Studies of the deterrent effect of the death penalty have been conducted for several years, with varying results. Most of these studies have failed to produce evidence that the death penalty deterred murders more effectively then the threat of imprisonment. The reason for this is that few people are executed and so the death penalty is not a satisfactory deterrent. If capital punishment were carried out more it would prove to be the crime deterrent it was partly intended to be. During highly publicized death penalty cases the homicide rate is found to go down but it goes back up when the case is over. (Bailey, 1994, 42)When comparisons are made between states with the death penalty and states without, the majority of death penalty states show murder rates higher than non-death penalty states. The average murder rate per 100,000 population in 1996 among death penalty states was 7.1, the average murder rate among non-death penalty states was only 3.6. A look at neighboring death penalty and non-death penalty states show similar trends. Death penalty states usually have a higher murder rate than their neighboring non-death penalty states. (See appendix b) (Death Penalty Information Center)Retribution:The second issue in the capital punishment debate is retribution. The need for society to express sufficient condemnation for heinous murders. Supporters of the death penalty contend that the only proper response to the most vile murders is the most sever punishment possible. Therefore, society should literally interpret the eye for an eye principle when an individual takes a life, societys moral balance will remain upset until the killers life is also taken. (Block, 1983, 112)Although death penalty opponents disagree society should be able to express its outrage with a vile crime by inflicting capital punishment. They suggest that they are showing outrage for taking a life by talking the life of another. (Bedau, 1982, 88) Use of the death penalty as intended by law could actually reduce the number of violent murders by eliminating some of the repeat offenders thus being used as a system of justice, not just a method of deterrence. Modern supporters of capital punishment no longer view the death penalty as a deterrent, but just as a punishment for the crime, one source said, in recent years the appeal of deterrence has been supplanted by a frank desire for what large majorities see as just vengeance. (Bailey, 1994, 55)Arbitrariness:The third major issue is arbitrariness determined by or arising from whim or impulse rather than judgment or reason. Psychological Trauma in In Cold Blood Cold Blood E Essay From the days of slavery in which black people were considered property, through the years of lynching and Jim Crow laws, capital punishment has always been deeply affected by race. Unfortunately, the days of racial bias in the death penalty are not a remnant of the past. (NAACP Legal Defense and Education Fund) Fairness requires that people who break the same law under similar circumstances should meet with the same punishment, however the justice system is not consistent. Statistics show that a black man who kills a white person is 11 times more likely to receive the death penalty than a white man who kills a black person. And blacks who kill blacks have even less to worry about. Its almost like we kind of say, Oh, well, he needed killing anyhow. (NAACP Legal Defense and Education Fund)In Texas in 1991, blacks made up 12 percent of the population, but 48 percent of the prison population and 55.5 percent of those on death row were black. (NAACP Legal Defense and Education Fund). Wro ngful Conviction:The fourth debate is the danger of mistake. In the past, there were many people wrongfully executed for crimes that they did not commit all in the name of justice. It has happened that after the execution of the alleged guilty party, the real murderer confessed to elevate his guilty conscience. No matter how careful courts are, the possibility of perjured testimony, mistaken honest testimony, and human error remain all too real. We have no way of judging how many innocent persons have been executed, but we can be certain there were some. J. Marshall (see appendix d)(Bailey, 1994, 38)The unique thing about the death penalty is that it is final and irreversible. Since 1970, 77 people have been released from death row with evidence of their innocence. Researchers Radelet Bedau found 23 cases since 1900 where innocent people were executed, and the numbers are growing. With stories of people like Rolando Cruz, released after 10 years on Illinoiss death row, despite the fact that another man had confessed to the crime shortly after his conviction; and Ricardo Aldape Guerra, who returned to Mexico after 15 years on Texass death row because of a prosecution that a federal judge called outrageous and designed to simply achieve another notch on the prosecutors guns. (Death Penalty I nformation Center)Now, there are safeguards guaranteeing protection of those facing the death penalty. These safeguards are : The defendant can not be insane, and the mans real or criminal intent must be present. Also, minors very rarely receive the death penalty because they are not fully mature and might not know the consequences of their actions. Finally the mentally retarded are very seldom executed. The reason for not executing the retarded is that they often have difficulty defending themselves in court, have problems remembering details, locating witnesses, and testifying credibly on their own behalf. These safeguards are to try to insure that justice will be served without having it suffer. (Bailey, 1994, 147)Methods of Execution:There are seven main types of execution: Hanging, where the prisoner is blindfolded and stands on a trap door, with a rope around his neck. The trap door is opened suddenly. The weight of the prisoners body below the neck causes traction separating the spinal cord from the brain. The second most widely used technique is shooting, where a firing quad shoots the prisoner from some meters away. Another method is Guillotine, a device consisting of a heavy blade held aloft between upright guides and dropped to behead the victim below. Then there was garroting, in which a tightened iron collar is used to strangle or break the neck of a condemned person. One of the more recent is Electrocution where the prisoner is fastened to a chair by his chest, groin, arms and legs. Electrodes are placed around a band around the head, then jolts of 4-8 amperes at voltage between 500 and 2000 volts are applied at half a minute at a time. The newest forms of execution are Lethal Injection where a lethal poison is injected into the prisoners arm or the Gas Chamber where the prisoner is placed in a room with Sodium Cyanide crystals and left to die. (Meltser, 1973, 21-26)Cost of the Death Penalty:It costs up to three times the amount to keep a prisone r on death row than it would be to keep them in prison for the rest of their lives. The expense comes from the long drawn out appeals process that we are giving our criminals, and the court appointed attorneys that the poor are receiving. (Death Penalty Information Center)The death penalty costs the state of North Carolina 2.6 million per execution while it costs the whole nation United States 700 million since 1976. And its the same everywhere, Florida spent an estimated $57 million on the death penalty from 1973 to 1988 to achieve 18 executions that is an average of $3.2 million per execution. (Miami Herald, July 10, 1988). In Texas, a death penalty case costs an average of $2.3 million, about three times the cost of imprisoning someone in a single cell at the highest security level for 40 years. However it is also a form of insurance that the criminal will never commit another crime again. (Death Penalty Information Center)What the Bible Says?In the Hebrew Scriptures (Old Testam ent) the death penalty was required for a wide range of offenses, both civil and religious. In the following passages from the King James Version of the Bible, Jehovah required the state to execute a person for murder: Genesis 9:6 states: Whoso sheddeth mans blood, by man shall his blood be shed: for in the image of God made he man. If sufficient proof were provided that a person had committed a crime, the state imposed the death penalty on the guilty person(s). They were either stoned to death, impaled or burned alive. Witnesses who testified at the trial would often participate in the killing. To their credit, the courts of ancient Israel required very high levels of proof of criminality before they would order the death penalty (Horwitz, 1973, 36)Conclusion:Of course, a person may think it is immoral to kill someone no matter what they have done. When I say it is retributive justice to take the life in turn for the taking of another life, it could be argued that a criminal is not able to learn a lesson since he dies as an immediate result of the punishment. How can this be called punishment if no lesson is taught? In my opinion, the only way for justice to be served is to have the criminal pay with their life, an eye for an eye. Many people believe that capital punishment does not belong in a civilized society. I believe it is needed because we do not live in a civilized society, if we did there would be no crime. We live in a day and age where killing happens everyday, and many get away with it. Those who do get caught, dont stay in a jail cell for the rest of their live. If we could rig our streets of murderers, it could mean a safer place for everyone. Men and women could feel safer jogging or doing errands at night. Single women could feel safer in their homes. Children could feel safe playing in their yards. No executed murderer has ever killed again.

Telecommunications Health Economics free essay sample

* A description of telecommunications- transmission and reception of information over the air or through cables. Telecommunications includes television, telephone, the Internet, and other media (In High Definition: A-Z Guide to Personal Technology, 2006). * * * Examples of technology used in your workplace- Technology in health care is found in many places. In a home care setting we often utilize automatic blood pressure measuring devices, small blood glucose monitors, personal digital assistants (PDAs) and the Telehelth system. The telehealth monitor is composed of these devices in a unique system. * * Advantages- Computerized records can be accessed more quickly by those who need them. Computerized medication records have decreased the nurses’ need to carry large amounts of paperwork related to medication administration. Information regarding allergies, drug interactions, and concerns are often immediately available. There are programs that facilitate physician orders, eliminating handwriting errors and difficulties deciphering. * Disadvantages- There are problems with computerized data systems. Some are designed without the input of direct caregivers and are often time-consuming and cumbersome to use. We will write a custom essay sample on Telecommunications: Health Economics or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page * Importance of telecommunications in health care- Telecommunications is very important in health care. The ability to gather and analyze health-related information and data via computer, phone, or fax for improved patient care is critical. Although technology is expensive it offers many opportunities in managing health care cost. Combining clinical skills with technological skills can provide significant advantages to the success of health care. It can also open up new avenues to providing cost-effective outcome measurements. * * Where you see telecommunications in 5 years- * In 5 years I see a bright and promising future for telecommunications and health care. Innovations in nursing science combined with advances in information and communication technologies will provide home health care workers with the tools to increase contact with the communities they serve. * * * telecommunications. (2006). In High Definition: A-Z Guide to Personal Technology. Retrieved from http://www. credoreference. com/entry/hmhighdef/telecommunications