Voluntary Active Euthanasia

Voluntary Active Euthanasia Carlene Lawrence Hodges University PHI 3601 OL3 November 19, 2012 Abstract This paper will discuss the benefits of the legalization of Voluntary Active Euthanasia (VAE). It will define the differences between Active Euthanasia and Physician Assisted Suicide, as well as the difference between active and passive. We will look at VAE from a legal perspective, with discussion about specific court cases that have set precedence in this matter. We will also look at it from a moral point of view; from a perspective of Utilitarian and Subjectivist principles, to show that VAE should be considered morally correct.Voluntary Active Euthanasia This paper will discuss the benefits of Active Voluntary Euthanasia (VAE). Although it is sometimes referred to as mercy killings, it is one of the most controversial topics in our world today. Many believe the right to live is one of the most important human rights. The right to die should be equally as important. First, we mus t discuss the difference between active and passive euthanasia. Active is the process by which a person is given something, such as a prescribed medication, to end their life, while passive is allowing a person to die naturally, not being given anything to help sustain their life.Second, we must not confuse VAE with Physician Assisted Suicide (PAS), as the two are quite different. With VAE, it is the doctor who administers life ending medications, with the patient’s permission, while with PAS, the patient is the one who ultimately ends their own life. It can be argued that there is no moral difference between active and passive, since the consequences, intentions, and actions are primarily the same. If medical treatment is withheld, allowing them to die naturally, this will prolong their pain and suffering, as well as that of their loved ones left to bear witness.It will also lead to large medical bills, which the families will be left to deal with. In an era where the cultur e is to provide rescue medicine, it is hard to decide what to do when facing end of life decisions for your loved ones. According to the Hippocratic Oath, physicians must â€Å"use treatment to help the sick according to my ability and judgment, but will not use it to injure or wrong them† (Friend, 2011). While the actual Oath has been rewritten many times over the years, to reflect cultural changes, it has the same essence. But, who decides what is considered as injuring or wronging them?One person may consider aiding in the death of another to be wrong, but the person dying may not. U. S. District Judge Barbara Rothstein (1194) wrote, â€Å"There is no more profoundly personal decision, no one which is closer to the heart of personal liberty, than the choice which a terminally ill person makes to end his or her suffering†. Assisted suicide and euthanasia have been worldly controversial for centuries. However, the first organizations created to support the legalizatio n of such were in 1935 and 1938, in Great Britain and the United States, respectively.Great strides have been made in the right direction though. Consider the case of Karen Ann Quinlan. In 1975, after mixing alcohol and drugs at a party, Karen become unconscious and slipped into a coma (Quinlan & Radimer, 2005). After months of watching their daughter suffer, being kept alive by machines, the family decided they knew their daughter would not want to live this way and requested she be taken off of the respirator. However, they quickly found out that their wish could not be carried out without a court order. They lost their first court battle in New Jersey Superior Court.They appealed this decision and ended up in New Jersey State Supreme Court, where by a unanimous decision, they won. Karen’s father, Joseph Quinlan, was names as Karen’s guardian, and was permitted to make all healthcare choices for her. Julia Quinlan, Karen’s mother, writes: The ruling gave patie nts and families the right to live each stage of life, including the last stage, with dignity and respect, and for medical institutions such as hospitals, hospices and nursing homes that would now be required to establish and maintain ethics committees.In addition, the Quinlan case led to the creation of the â€Å"living will,† sometimes called an â€Å"advanced directive,† which outlines the personal wishes of the individual in regard to â€Å"extraordinary means† to maintain life. (Quinlan 2005) In 1990, 40 states collectively passed laws allowing competent citizens the right to make living wills. These documents put the power back into the hands of the ill, by allowing their wishes and voices to be heard when they themselves are unable to speak.They instruct doctors to withhold life-supporting treatment and systems in the event a person becomes terminally ill. They can also instruct emergency doctors not to perform life resuscitating devices when a person has become injured or ill. It is the opinion of this writer and other proponents, like Compassion & Choices (http://www. compassionandchoices. org) that it become legal to include right to die choices like voluntary euthanasia. In ancient Rome and Greece, putting someone to death, or assisting in dying was acceptable in certain situations.For example, it was acceptable to put to death newborns with severe birth defects. It wasn’t until Christianity started developing in the West, that euthanasia was determined to be morally and ethically wrong. It was, and still is, seen as a â€Å"violation of God’s gift of life†. (Abdulkadir, Ansari, & Sambo, 2012, p 673). This is where the ethical debate inevitably ensues. Opponents mostly come from the medical profession as well as religious groups. They believe that medical providers should be more concerned with caring and healing then curing and the ultimate outcome.Legalizing active euthanasia could put too much power in th e hands of the medical professionals, allowing the ill to be easily swayed and opening up the option for many lawsuits from surviving family members who do not agree with the practice. Proponents reason that keeping someone alive with medications and medical instruments, when they would otherwise die is not sustaining a true life. Also, they believe that this is not a question of if someone is to die, but how much they suffer in the interim. The main concern of health providers should be to ease or eliminate pain and suffering.If we can accept that passive euthanasia (rejecting the use of life sustaining treatment) is ethically and morally correct, than we should also accept active euthanasia as well. Utilitarianism says that actions should be judges as morally acceptable or unacceptable based on increases and decreases in total happiness and/or misery (total meaning everyone involved, not just one individual (Barcalow, 2007). Using this as a guide, it can be determined that VAE wou ld essentially be reducing misery by allowing terminally ill, and sick to die nstead of suffering. Therefore, it would be morally acceptable. Let us look at VAE from a Subjectivism standpoint. Subjectivism claims that â€Å"whatever an individual believes to be right or wrong is right or wrong for that individual† (Barclow, 2007). Therefore, what may be morally correct for one person may not be for another. Under this principle, we should consider that if you believe VAE to be morally incorrect, that does not stand to reason all of society believes this as well. Let’s look at euthanasia another way.Merriam-Webster (2012) defines euthanasia as: â€Å"the act or practice of killing or permitting the death of hopelessly sick or injured individuals (as persons or domestic animals) in a relatively painless way for reasons of mercy†. In most states, where VAE is not legal, doctors are permitted to withhold medical treatment from a dying person, if that is their wish. While this is not considered actively administering life ending medication, it can still be considered actively allowing the person to die, if the treatment they are withholding would keep the person alive, even if only temporarily.When defending the case for active euthanasia, often the subject of our pets inevitably comes up. It is common practice when our pets become ill or injured, to put them out of their misery, we have them, as we say, ‘put to sleep’, or ‘put down’. You never hear of someone keeping their pet alive on life sustaining machines and medications. When asked why they chose to put down their pet, almost everyone answers with they couldn’t bear to see the animal suffer. So then why do feel the need to keep our humans alive? Currently there are four states in the U. S. hat have legalized active euthanasia; Oregon in 1994 by the Oregon Death and Dignity Act, , Texas in 1999 by the Texas Futile Care Law, Washington in 2008 by the Washin gton Death and Dignity Act and Montana in 2008 through a trial court ruling, Baxter vs. Montana. It is also legal in several European and eastern countries, such as Belgium, Columbia, and the Netherlands. It is legal in certain situations in Switzerland. In conclusion, using the Utilitarian and Subjectivism Moral Principles, should consider voluntary active euthanasia morally acceptable. References Abdulkadir, A. B. , Ansari, A. H. , & Sambo, A.O. (2012). The right to die via euthanasia: an expository study of the shari'ah and laws in selected jurisdictions. Advances in Natural and Applied Sciences, 673+ Barcalow, E. (2007). Moral philosophy: Theories and issues. (4th Ed. ed. ). Belmont: The Thomson Corporation. Daniel, P. S. (2011). Speaking of the value of life. Kennedy Institute of Ethics Journal,  21(2), 181-199,6. Euthanasia (a) in Merriam-webster online dictionary. (2012, March 09). Retrieved from http://www. merriam-webster. com/dictionary/euthanasia Friend, Mary Louanne,M. N. , R. N. (2011). Physician-assisted suicide: Death with dignity?Journal of Nursing Law,  14(3), 110-116. Doi Rothstein, B. R. (1994). Assisted suicide: Helping terminally ill. Knight-Ridder Newspapers, 12(10), 615. Mary, L. F. (2011). Physician-assisted suicide: Death with dignity? Journal of Nursing Law,  14(3), 110-116. doi/913146489 Quinlan, J. , ; Radimer, F. (2005). My joy, my sorrow. Cincinnati, OH: St. Anthony Messenger Press. Rachels, J. (1975) Active and passive euthanasia . The New England Journal of Medicine 292 78-80 Rachels, J. (2001) Killing and letting die. Encyclopedia of Ethics 2nd ed. 2 947-50 Steinbock, B. , ; Norcross, A. (1994). Killing and letting die. Fordham Univ Pr.

Jet Blue Melt Down Essay

The technology department at Jet Blue airlines let down the company during the melt down. There were many areas where if the technology department had been on top of its game this melt down would not have been nearly as bad as it was. These range from simple communications problems to issues with lost bags. The first area where technology let down those at Jet Blue was that of not being able to rebook flights on the internet. This was a major problem as because the website did not allow for passengers whose flights had been cancelled to reschedule they had to call agents. The problem here is many of these agents work from home and the system was only capable of handling 650 calls at a time. If the website had been able to allow customers to rebook it would have taken a lot of the load off of these agents. The second issue we have here is the system only allowed for 650 agents to be on the phones at a time. When you consider they have the normal everyday business along with many flights being cancelled causing angry passengers to call in to rebook this problem became magnified. Customer grew angry with the amount of time that they had to remain on hold to rebook flights. The next issue that lingered was that of being able to identify who owned the lost luggage. This system was a simple one as it only took the technology department 24 hours to design a system to locate these passengers and reunite them with their luggage. However, when you are already upset and angry 24 hours is quite a long time. This was an issue that never should have been as it should have been in place prior to this event. Finally we come to the issue of being able to communicate with off duty crews and know their location when rebooking flights. This issue was one that could have been fixed in a simple manner with a system similar to that  which Nextel offers to customer’s walkie talkie options with a gps locator on the phone. To conclude my findings if the technology department had been doing its job prior to these events the problem would not have been nearly as magnified. Through some simple fixes and forward thinking there could have been several areas that would have helped to make managing this event easier from enhanced phone systems to a website with more capabilities for customers to simple gps enable cell phones this problem would not have cost the company upwards of 30 million dollars.

Poverty in the UK Essay

In 1886, Charles Booth investigated the extent of poverty in London. His was the first systematic sociological study of poverty in the UK. The results, presented in 1902-3, documented the living and working condition of the London poor. Adopting a relative approach to poverty — which was defined as the inability to meet the usual standard of life — Booth estimated that the level at which poverty set in for a family of two adults and three children was 21 shillings per week (? 1. 05 today). Booth estimated that 30. 7 per cent of London’s total population were in poverty. Around the same time, adopting an absolute perspective on poverty, Seebohm Rowntree investigated the state of the poor in the city of York in 1899. He highlighted the minimum standard of living which fulfilled people’s biological needs for food, water, clothing and shelter. This is also referred to as the subsistence level. Rowntree subsequently drew up a list of those minimum personal and household necessities required for survival and established two categories of poverty. Primary poverty is when the person is unable to acquire the minimum necessitates, secondary poverty is when a portion of the person’s total earnings is absorbed by other useful or wasteful expenditure such that it is not possible to maintain the minimum standard. Poverty can be defined in several ways, Booth took a relative approach and Rowntree took an absolute approach. In the post-war era, there has been a more pronounced shift from viewing poverty as predominantly a monetary and economic phenomenon to regarding and acknowledging its more qualitative and subjective aspects. By the end of the 1950s, the period of rationing and shortages was over and, with almost full employment, the UK seemed ‘never to have had it so good’. Yet, by the 1960s, a number of social policy academics close to the Labour Party (such as Tawney and Townsend) raised the issue of the continuing existence of poverty in a period of greater prosperity. Townsend questioned absolute definitions of poverty (such as those of Rowntree) which were outdated and failed to take account of the problems some people had in fully participating in society. Townsend’s definitive work on poverty in the UK in 1979 (Townsend 1992) went beyond an absolute definition based on physical needs, to view poverty in relation to a generally accepted standard of living, in a specific society, at a particular time. Individuals can be said to be in poverty when they lack the resources to obtain the types of diet, participate in the activities and have the living conditions and amenities which are customary, or at least widely encouraged and approved, in the societies which they belong. (p. 31) Townsend suggested a definition that was closer in tune to the concept of citizenship — poverty constituted a lack of resources that would enable a person to able to participate in the normal expectations and customs of a society. This kind of definition also would imply that the indicators of poverty can change over time in order to embrace changes in society. In the 1960’s, Townsend used the example of not being able to afford a proper Sunday lunch as an indicator of poverty. The idea of a Sunday roast meal might not be so relevant today because of changes in family life and the way people gather together, and therefore is not so much an integral aspect of what people can be expected to do normally. On the other hand, Townsend’s indicator of giving presents to near members of the family for birthdays or Christmas still holds. In his 1979 work, Townsend identified twelve items he believed were be relevant to the whole population, and gave each household surveyed a score on a deprivation index. The higher the score, the more deprived was the household. Townsend calculated that 22. 9 per cent of the population fell under the threshold of deprivation (Giddens 2006). When talking about poverty, researchers usually base their work on measures of deprivation rather than the identification of poverty by itself. The existence of deprivation is taken as a surrogate for the existence of poverty. People are said to be deprived materially and socially if they lack the material standards (diet, housing ad clothing) and the services and amenities (recreational, educational, environmental, social) which would allow them to participate in commonly accepted roles and relationship within society. The compass of poverty is complex, embracing the unemployed, those on low pay or in insecure work, the sick, the elderly, and the unskilled. Some minority ethnic groups also come into the picture, for example, Pakistanis and Bangladeshis in the UK have, in general, high rates of poverty compared to other groups (Giddens 2006). Absolute poverty assumes that it is possible to define a minimum standard of living based on a person’s biological needs for food, water, clothing and shelter. The emphasis is on basic physical needs and not on broader social and cultural needs. Rowntree’s studies of poverty in York in 1901, 1936, and 1951 used such an approach to poverty. But another way of viewing poverty is of relative poverty, which goes beyond biological needs, and is not simply about a lack of money but also about exclusion form the customs of society. Relative poverty is about social exclusion imposed by an inadequate income. Social exclusion is a broader concept than poverty encompassing not only low material means but the inability to participate effectively in economic, social, political and cultural life, implying alienation and distance from the mainstream society (Giddens 2006). Social exclusion may both be a precursor to poverty and an important consequence of it. In 1984, Mack and Lansley study established that the poverty threshold covered not only the basic essentials for survival (such as food and shelter) but also the ability to participate in society and play a social role: for the first time ever, a majority of people see the necessities of life in Britain in the 1980s as covering a wide range of goods and activities, and†¦ people judge a minimum standard of living on socially established criteria and not just the criteria of survival or subsistence. (Mack & Lansley 1985 : 55) In the 1980s, the discussion of poverty turned increasingly to the notion of polarisation and to the shrinking portion of the UK cake held by the poorest. Poverty and wealth are not simply the ‘bottom’ and ‘top’ of the income distribution, they are polarised social conditions (Scott 1994). Income polarisation was also compounded by a number of policy measure introduced in the 1980s, such as a reduction in the level of income tax for high earners and increasing use of indirect taxes. Academics showed that polarisation and social disparities were growing between those who had benefited from the measures of the successive Thatcher administrations and those who had lost out, while the Thatcher government as the time tried to deny the excesses of Thatcherism. According to an analysis of the Child Poverty Action Group, in the regime of Margaret Thatcher, more than 63 billion has been transferred in subsidies from the poor to the rich (Oppenheim and Harker 1996) Research in the 1990’s on the distribution of wealth and poverty in the UK has been produced under a Joseph Rowntree Foundation research initiative. This research highlighted that the number of people living in households with under half the national average income fell between the early 1960s and 1970s from five million to three million, but then rose to eleven million in 1991, to a point where one in five households were living on under half the national average income. The number of individuals under 60 living in households without paid work has more than doubled – from 4.1. million, or 8 per cent, in 1979, to 9. 4 million, or 19 per cent by the mid 1990s. This has been accompanied by a widening gap in the incomes of households in paid work and those out of paid work. In 1997, 12 million people in the UK (almost 25% of the population) lived below the poverty line, defined as under half the average wage, and two out of five children were born poor. Today, according to OECD (Organisation for Economic cooperation and Development), Britain has one of the worst poverty records in the developed world (Giddens 2006). According to the latest available statistics, nearly 1 in 4 people in the UK – amounting to 13 million people – live in poverty. This includes nearly 4 million children – signifying a shocking 1 in 3 ratio (Oxfam GB 2003). The explanations that have been offered as causes of poverty fall under two categories, individualistic theories and structural theories. Here we will focus on the former. Individualistic theories identify the main causes of poverty within individuals themselves. Social and cultural factors are not entirely discounted, but more emphasis is place on inappropirated individual behaviours. There are three main types of individualistic theories. Orthodox economic theory: This theory proposes that poverty can be explained by the economic deficiency of the individual . Harold Lydall argues that the general abilities of men in the labour force determine the distribution of incomes. These abilities are assumed to be created by genetic, environmental and educational factors. To reduce poverty, policies need to target individuals’ own value systems, to develop their own personal qualities in a manner that makes them more capable and efficient. The individual is poor because he has not maximised his true potential in the labour market. Minority group theory: Minority group theory originate from the earliest studies of poverty based on the findings of Booth and Rowntree. These pioneering social scientists did not attempt to discover the causes of poverty, merely the characteristics of certain groups of poor people. Minority group theory has largely constructed its explanation for poverty through examining the characteristics of the poor – for example, being old, being married with dependent children. Going beyond such demographic indicators, the theory implicates alleged ‘faulty’ characteristics. The classification of ‘ar-risk’ groups has prompted policy makers to implement a benefit system to ensure that the most basic of needs are met, without encouraging idleness or apathy. The poverty policies of successive governments have often informed by minority group theory. Subculture of poverty theory: Subculture of poverty theory is derived form a number of anthropological and sociological studies, particularly, the work of Oscar Lewis. It was Lewis who in 1959 introduced the term ‘the culture of poverty’ in an effort to draw an analogy between the Mexican lower class families and those in other parts of the world. He attempted to explain the phenomenon of the persistence of poverty in different countries. The basic idea has its roots in the Chicago School of Sociology and the work of Robert E. Park. According to Park the patterns of the neighbourhood, and the slum in particular, once they come into being, take on a life of their own and are to a great extent self-generating and self-perpetuating. A sociological process known as labeling also underpins this phenomenon. Labelling somebody negatively may also lead to increased surveillance or segregation from the wider community which further increases (and even creates) the predicted behaviour (Fulcher and Scott 2001). These processes, whereby people tend to live up to the expectation of others are known to be self-fulfilling. Oscar Lewis implies a similar understanding in his formulation of the notion of the culture of poverty. Lewis claimed that poverty affected the very personality of slum dwellers. The poor tend to be at once apathetic yet alienated, happy-go-lucky yet miserable. Other negative characteristics that mark the psychological orientation of poor people include laziness, being unambitious, being disorganised, and fatalistic. To fight poverty at its roots, such psychological tendencies need to be gradually eroded, with more positive attitudes taking their place. Much work also needs to be done on making the destitute people more attractive to their potential employers, in terms of skills and educational qualifications. Substantial and sustained reductions in poverty depend on raising the level of qualifications among older teenagers and young adults in the bottom quarter of educational achievement. Lack of progress here is a major concern for longer term progress on reducing poverty. (Joseph Rowntree Foundation 2006) References: Giddens, A. (2006). Sociology. Cambridge : Polity Press Fulcher, J. & Scott J. (2001). Sociology. Oxford : Oxford University Press Joseph Rowntree Foundation. (2006). Monitoring poverty and social exclusion in the UK 2006. Retrieved 20 March 2007 from http://www.poverty. org. uk/reports/mpse%202006%20findings. pdf Mack, J. & Lansley, S. (1985). Poor Britain. London : Unwin Hyman Oppenheim,C. & Harker, L. (1996). Poverty: the Facts, 3rd ed. London : Child Poverty Action Oxfam GB. (2003). The facts about poverty in the UK. Retrieved 20 March 2007 from http://www. oxfamgb. org/ukpp/poverty/thefacts. htm Scott, J. (1994). Poverty and Wealth: Citizenship, Deprivation and Privilege (Longman Sociology Series). London : Longman Group United Kingdom Townsend, P. (1992). Poverty in the UK. Berkeley : University of California Press

Classification of Classical Criminology Term Paper

Classification of Classical Criminology - Term Paper Example Statistics reveal the grim situation prevalent in political, social, economical, educational, entertainment, and even familial circles. The controversy on treating criminology as an academic stream exists and it is difficult to argue either in favor of it or oppose it. For instance, the issue of capital punishment is raging currently with the proponents and opponents engaged in a war of words in print and electronic media. In this cacophony and confusion, the Human Rights' Commission and their supporters claim that: the death sentence amounts to state or judiciary-sponsored murder, that it does not serve the purpose as a deterrent to potential killers, it does not take into account the basic rights of the dependants of the condemned man for a decent livelihood, and finally, that the state should rather reform the convicts so that they learn to lead a better life in society and atone for his wrongdoing by engaging in social services under the state's dictum. Every civilized society in the world has penal codes and most contain the capital punishments. The civilized society's contention is that obliteration of capital punishment from the statute book will only prod lawbreakers to commit their wanton acts with impunity. The eye-for-eye and tooth-for-tooth kind of justice prevalent in some countries like Saudi Arabia and other Arab countries have succeeded in maintaining a healthy sense of fear of the law among its citizens. So, on the one hand, justice has to be done to the perpetrator of the crime in a way that metes out punishment for the crime and at the same time also leaves him enough scope to transform. Also, the ordinary citizens longing for an orderly peaceful society has the assurance at all times that their security concerns are not compromised while dispensing justice to the criminal. (Criminology). Crime can be broadly classified into two groups of categories.     

Consumption Journal Essay Example | Topics and Well Written Essays - 250 words

Consumption Journal - Essay Example The advertisements on the television were all about fatty foods being advertised by some of our favorite celebrities to make it look cool and thus the viewer was compelled to eat those foods in order to look cool.During the snowy days, my consumption intake was mostly calorie-rich foods and high energy foods in order to maintain the expected body temperature and keep warm. During such cold weather caloritic foods are needed to supply the body with the energy needed to perform the needed functions.During these two weeks, my consumption was mainly natural and nutritious food products. I was consuming a balanced diet with little or no meat.My shopping habit was determined by the amount of money that I had. My shopping was of food stuff like canned foods and foods that last longer with or without refrigeration. I also shopped for red and white meat and fruits and vegetables.My food intake during these two weeks was mainly on the food that I shopped in the previous weeks and food from the restaurants which was mainly fast foods rich in calories.Food consumption in the urban setting is mostly foods with high calories. This is the most readily available food. There is a minimal consumption of fruits and vegetables. During this week, my food consumption was determined by the setting and situation that presented itself. This meant a mixture of a balanced diet, fruits and calories rich foods.During this week, I was consuming energy enhancing foods to maintain my normal body temperature.

Human Resource Management - US Essay Example | Topics and Well Written Essays - 500 words

Human Resource Management - US - Essay Example It should be positive towards the people belonging to non-dominant category of population for e.g. people belonging to a minority race, the women in general etc. The program should aim to provide equal opportunities, wages and working hours to such groups of people. It should display policies where women should be given posts on the basis of their qualifications and not on the basis of their gender. Since they are commonly referred to as weaker sex, the affirmative action program should act as a tool to promote the idea that though women look weaker in physical appearance they have the similar capacity as far as work is concerned. According to a website managed by the US Department of Labor, "Each contracting agency in the Executive Branch of government must include the equal opportunity clause in each of its non-exempt government contracts. The equal opportunity clause requires that the contractor will take affirmative action to ensure that applicants are employed, and that employees are treated during employment, without regard to their race, color, religion, sex or national origin." (para. 4) Thus the affirmative action program should be designed keeping all these criteria in mind. Of late there has been too many opponents of the affirmative action policies.

Strategic Leadership - Case Study Example | Topics and Well Written Essays - 1000 words - 1

Strategic Leadership - - Case Study Example Routines Creation of the Central Research Laboratory enabled 3M to learn outside its defined domain by looking on opportunities generated by both external demand and internal capacity (Bartlett & Mohammed 3). Substantial organizational slack manifested through the policy encouraging researchers to spend up to 15% of their time pursuing projects of interest to them (Bartlett & Mohammed 4). Identifying and developing innovations arising from projects even when no large market potential was evident (Bartlett & Mohammed 4) Continued organic growth and spurning off of new groups, divisions and products strengthened 3M through increased product variation. Culture Creativity was encouraged via institutionalized individual entrepreneurship (Bartlett & Mohammed 2) Informal recognition given to maverick employees through semi-legend stories that were circulated in the company to encourage individual persistence and commitment to innovation (Bartlett & Mohammed 5). Tolerance for what McKnight referred to as â€Å"well-intentioned failure† and risk taking was encouraged as shown by management supporting those who were involved in failed projects quickly move on to something new (Bartlett & Mohammed 5). 3M has been able to retain its market leadership through technological innovation, market responsiveness and institutionalized entrepreneurship. Entrepreneurship by its very nature is characterized by high risk and possibility of failure. Therefore it is necessary to have a management that encourages employees to innovate through incentives, and giving them time to actually pursue these innovative projects. Innovation requires research, which is resource intensive, therefore the company needed to ensure that these resources are available by making huge investments in R&D such as in the development of the Central Research Laboratory. However, we must note that this is a business where the ultimate goal is to maximize on shareholder return. Thus giving each of these innovative divisions a clear set of corporate financial performance targets ensures that they self-monitor themselves, by investing only in those products that show promise of a return. If say, 3M lacked this form of financial targets for each of its divisions we would probably see some divisions becoming less accountable than others. Is 3M an â€Å"innovation factory,† or does it work by a different model? And are those at 3M â€Å"T-shaped†? 3M is an innovation factory because we can identify within it the four intertwined work practices that characterize such a factory namely: capturing good ideas (3M spans multiple markets with multiple business units), keeping ideas alive (3M has a database containing over 25 years of information on hundreds of projects), imagining new uses for old ideas (3M encourages cross-functional interaction among all its divisions) and putting promising concepts to the test (3M encourages development of innovations from projects ev en when no large market potential is evident) (Hargadon & Sutton 324). The staff at 3M is T-shaped. This is so because we can identify several of the approaches highlighted by Hansen and von Oetinger as necessary for an organization to have so that its staff can effectivel be T-shaped. Firstly, we see that 3M constructed a facility at Austin, Texas whose specific purpose was to facilitate cross-functional interaction and encourage teamwork (Bartlett & Mohammed 12) which is line with the formalization of cross-unit

The Muslim and Hebrew Holy Books Show That These Religions Have More Essay

The Muslim and Hebrew Holy Books Show That These Religions Have More in Commom than in Discord - Essay Example But, when we come to study and analyze these two religions from their very roots and basics, we realize that these two religions have more things in common than any other religions. comparing these two religions with each other and then with the other religions of the world, more similarities have been found in between these two religions than in any other religions of world. To start with the most basic and important thing, the followers of both these religions believe in ONE GOD. Both the religions have rejected the existence of more than one God and have advised their followers to worship the one and only true God who is the creator of this whole universe. The Islam and Judaism are supposed to guide their followers towards a life which is full of harmony, peace and divinity. Both these religions share much in common when it comes living everyday life. Islam and Judaism guide their followers towards prosperity. When it comes towards laws, the followers of both the religions tend to live their lives according to the laws handed down by their God and stick to the way of life defined by their religions. Both the Islamic and Hebrew laws (Shria’ and Halakhah) guide their followers in living everyday life, in family matter, in their personal behavior towards others and in their jobs. Both these religions tend to guide their followers more in following what is ordered by the God than following personal attitude and what the world has to say. The followers of both Islam and Judaism live their lives as defined by the God and the messengers sent by the God: Muhammad and Abraham. (Rosen 2003) Islam and Judaism both have stressed on a day of judgment when one will have to answer about all the things he did in his life. He will be rewarded for what he did good and will be punished for his sins. The idea of the life here after and the rewards in it are praised by both the religions. if we look into the Holy books of these religions i.e. The Quran and The Torah, we f ind many similarities, not only in the messages sent down by the God but also in the instances that have been described in these Holy books narrating the history of God’s Messengers and their lives. For example the instance of Abraham and His Wife Sarah about Sarah being too old to have a child are narrated almost similarly in both the books. â€Å"Abraham and Sarah were very old, and Sarah had stopped having her monthly periods. So Sarah laughed to herself. Then the Lord asked Abraham, Why Sarah laughed and said, 'Can I really have a child when I am so old?' Is anything too hard for the Lord?† (The Torah) The same instance is described in The Quran like this: â€Å"And his wife (Sarah) was standing by; she laughed, therefore We gave her the glad tidings of Isaac, and after Isaac, of Jacob. She said, 'Woe is me! Shall I bear, being an old woman? This assuredly is a strange thing.’ They said, 'What, dost thou marvel at God's command? The mercy of God and His ble ssings be upon you, O people of the House! Sure He is All-laudable, All-glorious.’† (The Quran) The description of these two instances proves the similarity even in the Holy books of the two religions. Moreover, the Holy books of these two religions have delivered the message of the God through His messengers. The followers of both the religions have faith in God, His messengers and the Day of Judgment. The followers of both the religions believe that there are much similarities in these religions as they are all the descendants of Abraham and also according to the ritual of Abraham the males of both the societies are circumsized (Rosen 2003).

Health care career that may experience a lot of turnover and has Essay

Health care career that may experience a lot of turnover and has difficutly retaining people - Essay Example On further investigation it was found that the physicians offices saw the longest tenure of 1.57 years compared to only 0.97 years in the nursing care facilities. Difficulty faced by nurses in the job was the major reason given by them. When nurses were asked about the issues they face in their jobs, they gave several reasons but some of the prominent ones were lack of advancement opportunities, work overload, poor salary, too few staff, and poor organizational culture. Lack of training, poor fit with boss, and not enough access to technology were also some of the other reasons mentioned by them. Work load and too few staff are the issues that are greatly related and can be addressed by recruiting adequate staff, as a long term solution, so that nurses do not have to borne undue pressures that eventually cause burn out and force them to leave the organization. Recruiting sufficient nurses would automatically lessen the workload on each nurse to a reasonable level improving working environment substantially. Regarding the other issues raised by the nurses, the organization needs to have an effective retention policy at place. Motivation and the recognition are the two primary pillars of any retention policy. McConnell (2010) argues that an effective reward system must be in place so that nurses feel motivated. Even suitable incentive schemes must be launched to recognize the good job done by them. From the behavioral view point, nurses must be rewarded suitably when the patients appreciate and give them good feedback at the time of their discharge. Reward system and recognition cannot replace the generous pay scale necessary to retain the good and efficient nurse; nevertheless, they work like a great motivator for the nurses. It is necessary that the supervisor or manager looks at the issue in its entirety so as to eliminate the root causes that are behind high turnover of the

Exective Leadership Assignment Example | Topics and Well Written Essays - 750 words

Exective Leadership - Assignment Example The trait theory stipulates that leaders are born with specific characteristics of leadership such as internal force, intelligence and ability to interact with other people (Wart, 2012). They believe that either one becomes a good leader because they were born with leadership qualities or they are poor leaders if they were not born with leadership traits. Stratified systems theory suggests that leaders perform specific tasks in the organization depending on the ranks they hold in the organizations (Wart, 2012). Junior leaders are engaged in short-term planning while senior leaders focus on long-term goals of the organization. In addition, the theory suggests the duration in which a leader can work in an organization without supervision is dependent on the rank they hold (Morse, et.al, 2007). Those who hold highest ranks stay longer than junior leaders without supervision. Path-goal theory is similar to trait and stratified theories in that both theories admit leaders possess certain characteristics that enable them to lead their followers and improve organizations performance (Wart, 2012). However, they differ in the sense that path-goal theory presumes a leader should define organizational goals and empower the capability of followers to pursue them while trait theory presumes people can only utilize their inborn potential to achieve organizational goals (Morse, et.al, 2007). On the other hand, stratified theories differ from trait and path-goal it perceives performance of leaders as dependent on the ranks they hold in an organization, thus, those holding junior positions require more supervision than senior leaders (Wart, 2012). The grid was designed to elaborate how leaders can assist organizations to attain their goals by taking concern for production and for the people (Wart, 2012). The concern for organization entails leaders’ effort to perform organizational tasks such

Activity or Working Capital Efficiency Ratios Term Paper

Activity or Working Capital Efficiency Ratios - Term Paper Example Activity ratios are operating efficiency measures, which determine the ability of a company to maximize its output given a certain level of resources. These ratios significantly gauge the asset, investment, and cost management performance of the business entity. Ratios under this category are inventory, creditors’ and debtors’ ratio. The inventory ratio measures the number of days the inventories stay in the company’s distribution center or warehouses. The debtors’ ratio reveals the efficiency of a business organization in collecting its account receivables while creditors’ ratio shows the number of days the company is able to pay its suppliers. Lower numbers are typically preferred in this ratio classification as they signify speed and efficiency of the business organization in dealing with its different transactions.             Appendix 3 shows the working capital efficiency of HR Owen Plc and Antonov Plc. It should be noted that in general, HR Owen is able to boost its efficiency as indicated from the improvement of its inventory and trade creditor ratio. The company is able to reduce the number of days the stocks sit on its warehouse from 84 to 65. HR Owen is also more responsible for its debts it is able to pay its trade creditors in just 12 days. However, HR Owen should still concentrate on its efforts of collecting its receivables from customers. The company reports that it became relatively slower I collecting receivables by three days compared to the 12 days recorded in 2004. The performance of Astronov is again inferior to HR Owen evidenced by its higher debtor’s ratio. The other ratios cannot be computed as the company does not record revenue and cost of sales for the periods considered. Liquidity or solvency ratios are used as measures of the company’s ability to finance its short-term obligations by its cash and near-cash items. Included in these ratios are the current and acid test or quick ratios. Current ratio expresses the â€Å"working capital’ relationship of current assets available to meet the company’s current obligations.†

Women Prisons Before the 1800 Essay Example for Free

Women Prisons Before the 1800 Essay â€Å"Women were punished as men were, with the exception that pregnant women were often spared punishment until after they had given birth. Women were generally mixed with male prisoners and supervised by male jailers, which made the women doubly subject to abuse and exploitation.†(Foster, 2006) Women who violated the law, then, also violated their subservient position and were seen as morally suspect as well as criminal. Prior to the development of prisons in the seventeenth and eighteenth centuries, punishment for women and men took a variety of forms: Serious offenders were put to death by hanging or burning, or banished from their community or sold as slaves How have they changed? The Indiana State Reformatory was established in 1873 as the first separate prison for women in America. (Foster, 2006) The women in prisons are still treated the same except they have separate prisons and more rights to help them when they are abused. They still do have coed prisons in Illinois but they are minimum security prisons. What are the three basic arguments established in the 1800s that supported the separation of juvenile prisoners from adult prisoners? 1. The penitentiary regimen was too hard on tender youth. 2. Juveniles would learn bad habits from older criminals and be embittered by The experience of confinement. 3. Adolescents could be reformed if they were diverted early enough into institutions Designed specifically for people their age. What would happen if there were no distinction between prisons for juveniles and adults? It would be like sending flocks of young sheep to live with older wolves. The juveniles would be exploited and exposed to a great deal immoral and illegal things. What was the purpose of prison labor? In the 1800s, prisons recouped their expenses by leasing convicts to private companies; in 1885, fully three-quarters of prisoners were involved in some form of labor, mostly for private companies or individuals (du Pont, Some Benefits of Prisoner Labor). This had little to do with attempts at  rehabilitation. Prisoners were forced to work without pay, often in dangerous conditions; convict miners were killed in cave-ins in the 1800s (Leonhardt A1). In 1887, Congress for the first time attempted to outlaw the leasing of convict labor to private parties (Ingley 28+), but there was backlash at the state level: refusal to house federal prisoners. What finally drove legislation restricting prison labor were the Depression and the increasing fear that private jobs would be lost to cheaper convict labor. The 1935 Hawes-Cooper Act, along with the Ashurst-Sumner Act of 1940, outlawed interstate trade in convict-made goods, making it a felony and a federal crime to traffic in them (OMeara 14; du Pont, Some Benefits of Prisoner Labor). Subsection (b) of the Ashurst-Sumner Act does exempt goods made in State prisons for use by any prison in any other state, or federal prison-made goods for use by any other federal prison (Ingley 28+). Congress banned prison labor use on federal contracts exceeding $10,000 the same year (du Pont, Some Benefits); the Walsh-Healey Public Contracts Act placed limits on the purchase of prison-made goods by the federal government (Ingley 28+). Corrections: The Fundamentals, by Burk Foster. Published by Prentice-Hall. Copyright  © 2006 by Pearson Education, Inc. Du Pont, Pete. Some Benefits of Prisoner Labor. The San Diego Union-Tribune 30 Nov. 1995: pg.? Leonhard, David. As Prison Labor Grows, So Does the Debate. The New York Times 19 Mar. 2000, final ed.: A1. Ingley, Gwen Smith. Inmate Labor: Yesterday, Today and Tomorrow. Corrections Today v. 58 Feb. 1996: 28+.

Analysis of the Dutch Healthcare System Real Estate

Analysis of the Dutch Healthcare System Real Estate Chapter 2: Hospitals, corporate real estate management and alternative real estate financing structures Healthcare systems across the globe are under continuous reform. Thus, it is important to note that healthcare systems are still evolving. Moreover, in Europe a distinction is made between so-called Bismarck mixed and Beveridge healthcare models. Bismarck systems are based on social insurance, and characterized by a multitude of insurance organizations, who are organizationally independent of public and private healthcare providers. Examples are such as in France, the Netherlands and Germany (Krankenkassen). In Beveridge systems, however, financing and provision are handled within one organizational system and based on taxation. This implies healthcare financing bodies and providers are completely or partially within one organization, such as the National Health Service (NHS) in the UK and Spain (Lameire, et al. 1999; Finfacts, 2007). Throughout history, healthcare systems across the world have evolved from Bismarck into Beveridge systems and vice versa. Usually, such reforms are a bone of contention. A recent example is the highly controversial debate in US politics on reform of the American healthcare system, which is unique in its application of the Private Insurance model (Lameire, et al. 1999). Democrats have long called for a universal health insurance program, which involves the expansion of coverage and restricting the power of insurance companies. Proponents argue that health insurance should be affordable and accessible to all, while opponents (mainly Republicans) fear too large a role of the government and the use of tax money to finance the arguably enormous costs involved. Both parties seem to agree that the power of insurance companies should be restricted by banning underwriting practices that prevent many Americans from obtaining affordable health insurance. However, though U.S. president Obama has praised various aspects of the Dutch social security-based (Bismarck) healthcare system, a similar evolution of the American healthcare system yet has to commence (NY Times, 2009). This section begins with a brief historic overview of the Dutch hospital (or cure) sector, with a focus on its evolution. Second, the interdependencies between healthcare real estate, (strategic) corporate real estate management, and alternative real estate financing structures will be elaborated upon by using corporate real estate management (CREM) theory and comparing various sources from academic literature. These are intertwined since healthcare heavily depends on real estate as a resource in fulfilling its core business activity. By opting for alternative ways to finance real estate, hospitals are able to free up additional capital to support their clinical activities. As the Dutch healthcare system currently is under reform and hospitals become responsible for real estate investments themselves, they are under increasing pressure to consider more cost-efficient options and enhance their competitive position. Alternative real estate financing structures such as public-private partnerships, where hospitals profit from the knowledge and experience of private sector parties through various partnership agreements, could provide a alternative feasible alternative here to more traditional real estate financing structures. For example, hospitals could opt for a sale-lease-back agreement, where hospital real estate is sold to a private party and leased-back to the hospital for an annual fee. By analyzing the above, this theory and literature review will provide the reader with an answer to the following sub-questions: How are Dutch hospitals regulated and financed? How can corporate real estate management add value to hospital real estate? How do alternative real estate financing structures relate to hospital real estate? The Dutch hospital sector The origins of healthcare in the Netherlands can be traced mainly to the activities of voluntary organizations, which often provided healthcare on a charitable base. These organizations used to be run mainly on religious or ideological foundations, resulting in the creation of healthcare facilities with a Protestant, Roman Catholic, Jewish or humanistic foundation (Folter, 2002). The Dutch healthcare tradition reflects the changing relationship between the government and voluntary organizations. Dutch hospitals largely originated from private and often charitable initiatives; virtually all are non-profit and most are still private organizations. However, today they are no longer organized along denominational lines. Though private ownership predominates, the Dutch government heavily regulates the healthcare system. In the postwar era of the 1950s, there was a focus on hospital construction, part of the broader effort to rebuild the country. In 1971, an extensive planning system was undertaken under the Hospital Provision Act (WZV) to regulate hospital capacity, the main motive being that many people felt hospitals were too concentrated in the urban areas and too few were located in other parts of the country (Den Exter, et al. 2004). Planning, regulation and management In the 1960s and 1970s, the expansion of health technology and healthcare resulted in a steep increase in health care costs. The main cause of the cost increase was attributed to the building of new hospitals and healthcare institutions. The Hospital Provision Act (WZV) of 1971 became the Dutch governments most important hospital planning tool, enabling the government to regulate construction of all healthcare institutions. The responsibility for its implementation was allocated to the provincial health authorities. The overarching goal of the WZV was to regulate the supply and promote the efficiency of hospital care. Hospitals were not to be constructed or renovated without successfully passing a declaration and licensing process. Approval of the building project rested on a detailed plan for each hospital service affected in a specific geographic region, which included a description of the existing service capacity, the suggested change of capacity, and a schedule to complete the project. The planning process began with the issuance of an instruction from the Minister of Health, Welfare and Sport to the provincial government. The instruction described the categories of hospital facilities for which plans were to be developed, the geographical region covered, and the deadline to complete this. Provincial governments considered a number of regulations and guidelines in the process. Regulations related to the planning process and guidelines to the content of the plan. Many stakeholders were involved in the formation of regulations, including hospitals, patients and consumer organizations, local authorities, and insurance companies. In the initial stage, the provincial government prepared a draft plan. This plan included: an inventory of existing capacities; an evaluation of the existing situation in terms of shortages and weaknesses; a description of construction, renovation and expansion proposals; and an implementation plan and time schedule. Subsequently, the draft was forwarded to the health minister for approval. The health minister, after counseling the Hospital Provision Board (CBZ), determined whether or not the draft was acceptable. The draft plan formed the foundation for the issuance of so-called acknowledgements, which allowed hospitals to receive reimbursement for services from health insurers. The drawbacks of the initial hospital planning process under the Hospital Provision Act (WZV) were its complexity and lack of flexibility. Therefore, in January 2000, in order to improve the planning process, a new Act, the Special Medical Procedures Act (WBMV), came into existence. The focus of this Act was on quality of care rather than cost containment and aimed at promoting healthcare with maximum quality and minimum risk to patients at affordable cost (Den Exter et al., 2004). Decentralization According to Den Exter et al., in the Netherlands policy traditionally has been prepared and implemented by a massive neocorporate bureaucracy, uniting government agencies, quasi-governmental organizations (the advisory and executive bodies), suppliers and providers in the private sector, and insurance companies. This national body has a significant degree of control over decisions regarding the number and distribution of hospital beds and specialist places, and on investment decisions and management costs in health care. In the 1970s, centralized government coordination and planning became the leading principle in the Dutch healthcare system. However, the 1974 policy paper Structuring health care (Structuurnota Gezondheidszorg), contained proposals for decentralized administration by regional and local authorities (Second Chamber of Parliament, 1974). In 1986, the coalition government departed from the centralized model by undertaking major reforms, especially in the field of social health insurance. The integration of different insurance schemes into one social insurance for all Dutch citizens (with largely income-related contributions) was a bone of contention. The aim was to increase solidarity in healthcare financing. Under these reforms, all insurance companies would function as independent and risk-bearing insurers and compete for insured patients under the same regulations. A central fund (centrale kas) was to provide budgets for all the insurers. A key issue in the reforms was the shift of the insurance risk from the public funding system to the individual insurance plan, justified by the less government, more market trend. The shift of insurance risk involved a policy of transferring regulating competencies from the collective to the private sector, such as providers and insurance companies. In the Netherlands, this policy is called functional decentralization. This has mainly occurred in the cure-sector, which entails acute care and both specialist and general medicine. By means of negotiations and contracts, an increasing number of health insurers and providers have become important determinants in shaping and interpreting healthcare today, while the government and administrative agencies used to assume these roles in the past. This is emphasized by the new role assumed by medical specialists in hospital care. For example, they have acquired an independent coordinating position versus both hospital management and sickness funds (Scholten and van der Grinten, 1998). Hospital budget reforms In the Netherlands, today all hospitals and other healthcare institutions are required to have an overall annual budget. This is in line with the governments cost-containment policy. If the hospital exceeds its budget, there is no possibility of recalculation or compensation. Specialist fees are an exception to this overall hospital budget. Below follows an overview of the budget reforms that have taken place up until 2009. Function-directed budgeting (1988 2000) The old budget system, which was in use since 1988, was a function-directed budget system. The budget was divided in four cost components: location costs, fixed costs, semi-fixed costs, and variable costs. Location costs concern infrastructure, for example buildings and equipment including depreciation and interest. In the old budget system, these investments required approval by the health minister under the Hospital Provision Act (WZV). Second, fixed costs are costs that do not generally vary with the activity volume. For example, the number of people served by a hospital in the region. Thirdly, semi-fixed costs are not affected by the scale of production of a hospital in the short run. These are capacity-based costs, and include the number of beds and specialist units. Finally, variable costs are directly related to the activity volume or the production (production units) of the hospital. Parameters for variable costs include admissions, outpatient visits, nursing days, day care and day treatments (Den Exter et al., 2004). In the old system, the hospital budget was determined as follows: Number of persons in service area (x tariff) + number of licensed hospital beds (x tariff) + number of licensed specialist units (x tariff) + negotiated volumes of production units, for example hospital admissions (x tariff), inpatient days (x tariff), first outpatient contacts (x tariff), day surgery (x tariff) and special treatments (x tariff) Tariffs varied with hospital size, implying larger hospitals were allocated higher tariffs than smaller hospitals. In addition, hospitals were allocated capital expense budgets. For example, rebuilding projects and new hospital construction projects were covered by a 100% mark-up applied for 50 years. This implies payment was guaranteed for 50 years through a mark-up in the day rate. As a result, hospitals were not exposed to financial risk regarding major capital expenses. Further, hospitals received a standardized budget for small investments, such as maintenance. These investments did not require the approval of the health minister. Performance-driven budgeting (2000 2005) Until 2000, hospitals still received the full budget when it produced less inpatient days than estimated under the principle budget=budget. However, this was changed into a performance-driven payment system implying hospitals would get paid less if they would produce less inpatient days than agreed upon with health insurers. The underlying notion of this change was to increase hospital production, in order to put a halt to waiting lists. However, this transition brought a number of new problems along: Hospital budgets were unable to keep up with the increase in demand for hospital care. While patients paid insurance, they were unable to benefit from hospital service directly because of waiting lists. The admissions, inpatient days and day surgery tariffs used to set the budget proved completely artificial, not reflecting true costs. Incentives for efficiency were weak. The budgeting system did not stimulate hospitals to inform insurers and patients about their performance. This is a politically sensitive issue, as hospitals received extra money to combat waiting lists but were reluctant to explain for what goals they used this money. DBC-budgeting and dot (2005 present) Therefore, a new gradual transition is currently taking place to a Diagnosebehandelings-combinatie (Diagnosis Treatment Combination, DBC) financing system. The DBC system has the following implications: a transition to output pricing with defined and priced patient-treatment categories; location costs remain fixed and all other maintenance costs will be integrated into the location cost center of hospital budgets (set by the College Tarieven Gezondheidszorg, CTG, Healthcare Tariffs Council); and hospitals are contracted by sickness funds based on patient-treatment categories. The main notion is that hospitals are reimbursed for the costs they incur resulting from medical treatments. The DBC-A segment tariffs (acute care) remains government regulated (through the NZa, Dutch Healthcare Authority) and concerns acute care, whereas hospitals are largely free to negotiate tariffs with healthcare insurers in the DBC-B-segment (non-acute care) in an effort to promote market forces. Currently , about 34% of the DBCs is allocated to the B-segment; the Dutch Health Ministry aims to increase this proportion to 50-60% by 2011 (Van Poucke, 2009). The DBC system is comparable to the DRG (Diagnosis Related Group) system used abroad. However, there are a number of differences: DRGs are coded at the beginning of the treatment, while DBCs are coded afterwards. A patient can be coded in more than one DBC. In the DBC system the coding is not done by special personnel but by a medical specialist. The physician salary is included in the DBC, giving physicians an incentive for upcoding. In the DBC system, more flexibility is granted to parties that negotiate at the local level on production, number of treatments, and number of specialists. Furthermore, efforts are being made to integrate the fee-for-service system for specialists and the hospital budget system into a single integrated budget (Den Exter 2004). However, since the system is still in early development, the effects of DBC financing on hospitals are still ambiguous. As a result, improvements have been proposed which will be implemented as of January 1 2011 under the DOT (DBCs Op weg naar Transparantie, DBCs on the road to Transparency). This implies that the 100,000 DBC products will be sized down to only 3,000 in order to increase transparency for the patient, healthcare practitioners and healthcare insurers (DBC Onderhoud, 2009). Real estate investment reforms Until 2008, the Dutch healthcare system applied a publicly supported healthcare real estate budget system. However, since 2008, Dutch healthcare institutions have become financially responsible for the return and risks of their real estate investments (see Chapter 5: Real estate investments). Moreover, the Dutch healthcare system is changing toward a regulated market system with increased competition between healthcare providers. According to Van der Zwart et al. (2009), these developments are likely to change the way healthcare institutions will manage and finance their real estate, the location choices they make and the building typology they choose. Furthermore, real estate is becoming an increasingly strategic fifth source of profitability and overall performance, similar to capital, human resources, information and technology (see figure 2.1). For hospitals, considering and using real estate as a strategic production asset can reap added value, as will be explained in section 2.2.2. Financing hospital real estate: from supply-driven to regulated market forces As health insurers now negotiate quality and quantity agreements with hospitals and patients are broadening their horizons, the importance of an integrated approach to the product hospital care. Hospitals should be able to use their real estate as a distinguishing element in attracting customers (the patient). As a result, real estate is being transformed into a strategic resource for hospitals as well and hospital executives are paying growing attention to real estate management, including location management (what to do where), business plans (do investments yield positive returns) and real estate asset valuation. Building plans are based on functional clustering: hospitals divide new buildings into hotels (patient rooms), hot floors (operating rooms), offices (simple treatments, patient consults), and industrial plants (medical support/facilitating functions). As hospitals are no longer required to own their real estate assets, some are seeking partners willing to take over some o f their real estate management (Windhorst 2006). The Dutch government used to be in charge of allocating the budget of healthcare real estate investment, but is moving toward a regulated market system to keep healthcare affordable in the future. This deregulation gives healthcare institutions the opportunity to make their own decisions, translating into more individual responsibility and a higher risk exposure of investments. The government no longer guarantees financial support for real estate investments, and thus real estate investments have to be financed by the production and delivery of healthcare services. As a result, the need for competitive advantage will also increase (Van der Zwart, et al., 2009). The Dutch government used to apply a strict approval system in the former real estate budget system in order to regulate the capacity and costs of hospital health care. All initiatives to build, renovate or demolish a hospital building were evaluated in terms of their fit with a regulated overall capacity per service area, square meter guidelines per hospital bed and per function, and a maximum standard of costs per square meter (Van der Zwart, et al., 2009: 2). The initiatives were approved by the Minister of Health, Welfare and Sports, who was advised by the Netherlands Board for Healthcare Institutions. The real estate capital costs (depreciation, rent, maintenance costs and so on) were guaranteed by the government. The healthcare providers real estate budget was independent of the production of healthcare services. According to Van der Zwart et al., hospitals did not bear any responsibility for the risks of their real estate investments in the old system. Furthermore, they were not responsible for the running costs and a possible deficit if production decreased. As a result, hospitals attempted to obtain the maximum amount of square meters and were not encouraged to be either cost efficient or cost effective. In March 2005, the Dutch Minister of Health, Welfare and Sports announced the modification of this real estate budget system and the introduction of a healthcare system with regulated market forces (Hoogervorst, 2005). The main goal is to keep healthcare affordable by stimulating competition and, as a result, reduce healthcare costs. This deregulation provides healthcare institutions with more flexibility in the briefing, design and management of hospital buildings and real estate investments. Similar to the old system, private not-for-profit initiatives are still the main force behind the capacity of hospitals, but in the new system hospitals are themselves responsible for the return on real estate investment and the effects of real estate decisions on utility value, investment costs and running costs. Since January 2008, hospitals have to finance real estate investments and capital costs from their product and service revenues. This implies a switch from a centrally steered real estate budget system with governmental ex ante testing of building plans and investment proposals into a performance driven and regulated finance system on the output (Van der Zwart, 2009: 3). To ensure a smooth transition, there is a transition phase until 2012 with a standardized and maximized budget for capital costs per m ². This trend will have a strong effect on the briefing, design and management of hospital real estate (Van der Voordt, 2009). Hospitals will get new opportunities while experiencing higher risks at the same time and hospitals will have to aim more at competitive advantage. Furthermore, partnerships with private partners will be more common. According to Fritzsche et al. (2005) and van Hasselt (2005), this transition has a number of implications, as illustrated in table 2.1 and figure 2.1. Moreover, organizational changes (e.g. mergers and network organizations), demographic changes (ageing of the population, multicultural diversity), technological developments (e.g. new medical equipment, new installation techniques), fluctuations in the economy and changing views on healthcare and the responsibility of government, healthcare organizations, market players and healthcare consumers play their role, too (Van der Voort, 2009: 2). As a result of mergers and the growth in hospital functions, hospitals are likely to grow even larger than before. Van der Voordt argues that all these changes affect the healthcare real estate stock and cause a need for new health care real estate management strategies. Christensen et al. (2000) warn for the entrenched and change-averse nature of healthcare systems. They argue governments and institutions should be more open to business models that may seem to threaten the status quo at first, but will eventually enhance the quality of healthcare for the end-user: the patient. New institutions with disruptive business models adapted to new technologies and markets should replace entrenched and old-fashioned institutions. Thus, they conclude that government and healthcare sector leaders should help insurers, regulators, hospitals and health professionals to facilitate disruption instead of preventing it. Current challenges The practical implications for hospitals of the current transition to a new healthcare system in terms of capital financing and real estate investments will be further explained in chapter 4 and 5. First, the following section will elaborate on the theoretical foundations of corporate real estate management. Corporate real estate management In order to make well considered decisions with regard to new building projects, rebuilding projects and the sale of real estate property, a deep knowledge of the real estate property and the many related internal and external developments is required. For example, what actions need to be taken in order to eliminate or reduce discrepancies between demand and supply? And how effectively does real estate support the main business processes? Corporate Real Estate Management is one of the disciplines that addresses such questions. The key issue at stake here is to align the supply (e.g. locations, properties) with the requirements related to the primary process (demand) and the strategic goals of the organization. The overall aim is to create maximum added value for the organization while ensuring a maximum contribution to total organizational performance (Van der Voort, 2009). Increasingly, (corporate) real estate is becoming a substantial resource for firms and other institutions. For example, firms are looking at real estate to provide both stability and capital growth to their portfolios. It thus presents an attractive return compared to the volatility in equity prices (DTZ, 2006). Already in the early 1990s, researchers began to call attention to the largely unrecognized importance of corporate real estate to many businesses. They pointed at the substantial balance sheet value of real estate and the large proportion of operating expenses resulting from real estate services (Roulac, 2001). For example, Veale (1989) concluded corporate space costs account for 10% to 20% of operating expenses or nearly 50% of net operating income. In their paper, Rediscover your Companys Real Estate, Zeckhauser and Silverman (1983) estimate corporate real estate accounts for 25 to 40 % of the total assets of the average firm. Many firms underestimate the intrinsic value of their real estate portfolio, even though the magnitude of costs related to owning properties are second only to payroll costs (Veale, 1989). Zeckhauser and Silvermans survey results mention 7 important steps a firm can take to make more efficient use of its real estate assets. For example, firms should manage real estate responsibly and set achievable goals in order to generate profits from its real estate assets or limit costs. Furthermore, a firms choice of real estate activities other than managing property depends on the nature of the business it operates in and the historical record of its real estate portfolio. This implies that firms that more heavily depend on real estate for their business activities might be more actively involved with their proper ty management. Zeckhauser and Silverman conclude that every firm should review and adjust its real estate policies to reconcile operating objectives with real estate values and opportunities, and evaluate the intrinsic value of its property. Though the return on real estate is generally lower than the return on the core business activity, real estate may provide other forms of added value, such as efficiency and effectiveness of the activities in the firm. Kaplan and Nortons (1992) balanced score card approach describes the performance of a corporation as being defined by a combination of financial, internal business, customer, and innovation and learning perspectives. In addition to the financial value of real estate, unique characteristics such as the design of a building transform real estate into an asset that can be difficult to imitate, substitute, or trade. Furthermore, the physical image of a building may function as a marketing tool, attracting attention to a firms services. Thus, when buildings reflect the business purpose and promote important work relationships they can contribute significantly to corporate strategy and serve to distinguish a firm from its competitors (Krumm de Vries, 2003). Strategic corporate real estate management Roulac (2001), with his Aligning corporation real property with corporate strategy-model, links real estate strategies with sources of competitive advantage. A corporate business strategy addresses key elements such as customers, employees and processes. A corporate property strategy affects employee satisfaction, production factor economics, (realized and foregone) business opportunities, risk management decisions and other effects on business value. Thus, it is crucial in enhancing or inhibiting the companys expression of its core competency and the extent to which it can realize its core capabilities to their full potential (Roulac, 2001). The existing scientific research in this field has resulted in the conclusion that it is generally more advantageous for firms to rent, rather than own the real estate they use, enabling them to free up capital to invest in the things they are good at (Brounen and Eichholtz, 2003). The shares of firms who sell their real estate typically outperform the average and firms with large corporate real estate holdings are typically associated with relatively low performance. However, within the field of real estate finance, little research has been conducted on the effects of alternative real estate financing structures on the performance of non-profit organizations, such as hospitals. Though Eichholtz and Kok (2007) examined the performance effects of alternative real estate financing on the American senior healthcare sector, little is known about the performance of hospitals owned and/or operated through alternative real estate financing structures such as, for example, public private partnerships (PPPs). In 1993, real estate expert Michael Joroff (1993) expressed the need for a move in real estate management from a purely operational approach to a more strategic one, including a strong emphasis on the role of real estate in achieving corporate goals. According to Joroff, this requires a switch from a day-to-day focus on building management (manager) and controlling accommodation costs (controller) towards standardized real estate utilization (trader), adapting real estate assets to the market (entrepreneur), and eventually ensuring strategic real estate decisions contribute to corporate goals (strategist). See figure 2.2 below. An organization often finds itself in a combination of different stages. According to Fritzsche (2005) hospitals still need to make the move to the upper stages. Thus, when hospitals make a transformation to more business-like entities, they will find themselves in the entrepreneur or strategist stage. However, it is debatable whether hospitals should be located in the final stage, as hospitals in essence are non-profit foundations and do not have the same goals and core-business activities as business organizations. This is where the classical debate regarding public versus private provision of a public good (healthcare) enters the arena; this will be discussed further in section 2.3. The added values of real estate According to De Jonge (2002), several ways

Fair Value Practice: Suitability in Accounting

Fair Value Practice: Suitability in Accounting Introduction The issue of the use of fair value as a model for financial standards and reporting has been subjected to significant debate and argument since the IASB[1] Framework was first introduced in 1989. As can be seen from a number of accounting industry responses, such as that of Peter Willams (2005), the use of fair value is becoming increasing contentious and could pose difficulties for the ISAB. Some fear that if this issue is not addressed to the satisfaction of all parties, it could affect the power and influence of the ISAB. The intention within this paper is to discuss the theoretical concept of â€Å"fair value† and to assess its suitability of use for accounting reporting purposes. The paper will also look at the practical application of the â€Å"fair value† measurement as determined by the IASB within their current international reporting and accounting standards. The Concept of Fair Value The concept of â€Å"fair value† is to enable recognition of the reliable economic future value of certain assets and expenses, the latter of which is intended to ensure the correct level of increase or decrease of balance sheet assets or liabilities. The result of this method is to create a defined link between income and expense to reflect the movement in the value of assets and liabilities. For those who promote the concept of fair value, or what is sometimes known as fair â€Å"market† value, it is the sale price achieved for an asset offered on the market at the time of the statement, based upon the reasonable opinion of a professional evaluator (A.M. King 2006, 45). Fair value at present has no specific and identifiable measurement definition within current international accounting standards. It is currently determined through an amalgamation of a number of different and diverse accounting measurements used by corporations in accounting and financial reporting, although these models all have their disadvantages. For example, in the case of the historical cost measurement basis, fair value is deemed to be at the measured at the date of purchase, as this reflects market value at that time. Although this model is seen as one of the least volatile methods of value measurements, it is perceived to have shortcomings. The main issues are that cost dates are earlier than sale date leading to a potential for profit overstatement, and that it is not the ideal model on which to based future business decisions. In fact some commentators see that the current moves on fair value, although they may signify a move away from the less volatile performance of the previously used historical cost method, produce a measurement that is more in line with the real volatility of life and business activity generally (Mary Barth 2006, p.324). An alternative measurement, which uses a price index system such as the RPI[2], and is still based on transactions, is current purchasing power. The fair value determination here is set to reflect the capital of the business in relation to the general price trends. The difficulty with this model is that it assumes all prices move in line with the index, which is clearly not the case and thus can create an artificial monetary unit. The replacement cost and net realisable value model (NBV) use a fair value system based upon market entry and exit costs respectively. The former has the advantage of being able to calculate current values on a realistic basis, and can therefore identify gains in operating and other business areas, thus preserving the capability of the business. However, its subjectivity is aggravated by the speed of technological development and the fact that this leads to the possibility of no similar asset being available to compare values. The NBV model is clearer as it is based upon the probable selling price of the asset. It also does away with the estimation of depreciation as that selling price already reflects this. However, NBV does not take into account that the majority of assets are not disposed of, but utilised within the business. The problem with this calculation of fair value can threaten the concept of the business being a going concern. The ISAB intend to move towards a definitive fair value model, which supporters see as a positive action, the cost of which will not â€Å"be significantly higher than the cost of trying to implement the mixed measurement system† (Langendijk et.al. 2003, p.292). Mary Barth (2006), a member of the IASB, agrees with this statement, adding that a more definitive â€Å"fair value† model will assist in the elimination of some of the perceived volatility presently in existence. However, the opponents are equally vocal in their objections. A.M. King (2006, p.45) poses the question whether â€Å"all assets on a balance sheet [should] be shown at Fair Value?,† continuing to comment that the ability to achieve a particular model does not necessarily mean that it should be implemented. De Vries (quoted in Langendijk et.al. 2003, p.174) also questions whether it is a move in the right direction for financial reporting, and others fear that it will lead to less, rather than more reliance upon financial statements by investors and other stakeholders (Peter Williams, 2005). In the author’s opinion it appears that, whilst professional preparers of financial statements understand the concept of the â€Å"fair value† model being sought, those who utilize the statements as a basis for making investment and other business decisions, including stakeholders of all sizes, find difficulty equating the results with other factual information. In addition, the term fair value will only be valid at the date of preparation of the statement and, as a result, itself becomes historic from that moment. Thus, there is an argument for maintaining its use with the commonly used historical cost model. Use of Fair Value in accounting and reporting standards The term â€Å"fair value† is liberally spread throughout the international accounting and reporting standards. It is referred to in four of the IFRS[3]’s and at least fourteen of the international accounting standards, as shown in the summaries of the IAS (2006). The context of fair value within IFRS relates to treatment of the initial adoption of the standards, business combinations, insurance contracts and non-current assets and discontinued operations. In terms of the initial adoption, IFRS grants exemption of some non-current assets from the fair value model. The intention of the inclusion of fair value here is to ensure that the movement in the market value of an asset or liability, in other words the increase or decrease in value, is reflected within the financial statements at the prevailing date of those statements, identifying if this is different from actual cost. With the movements being recognised within the profit and loss, the anticipated result is to enable, a more accurate reflection of the capital (or share) value of the business at the given date (Antill and Kenneth 2005). In addition, IFRS demand that these fair value measurements be performed at each subsequent financial and accounting statement date, thus endeavouring to provide for the organisation’s Balance Sheet to reflect the impact of market conditions at all times. The inclusion of fair value within the international accounting standards is concentrated mainly within the areas of assets and liabilities, and in relation to specific business sectors, such as banks and similar financial organisations (IAS 30), Investment property (IAS 40) and agriculture (IAS 41). Two of the IAS’s do relate specifically to non balance sheet items. IAS 18 deals with fair value within the context of revenue. In this respect, it deals refers to the treatment of deferred income, where the fair value is achieved by the discounting of future receipts. The intention here is to take into account the change in revenue value by deferring the time of receipt, for example, how a rise in RPI[4] might influence the income in real terms. In IAS 21, which deals with foreign exchange transactions, the presenter of the financial statement is required to determine a fair value in the foreign currency in question before converting at the exchange rate applicable at the determination date. When dealing with the treatment of assets, impairment of assets and liabilities, as in IAS 16, 17 and 19, the fair value model intends the financial statements to include a valuation that accurately reflects the realisable worth in the marketplace of that asset or liability at the date of the valuation, notwithstanding whether the intention is to retain or dispose of that asset. In this respect fair value differs from historical cost accounting, which records the value of such items as at the date of purchase and, in many cases applies a depreciation content to the items, irrespective of their worth to a prospective purchaser. The historical cost result is twofold. Firstly, the financial statement recognition of any gain or loss against the real market value of an item may be delayed by several years and secondly, the statements will therefore not portray an accurate and fair view of the real value of the business at the date of the statements. The fair value model aim is to accurately align the varying fortunes of the business and its capital worth with the market forces of the date, allocating gains and losses within the period of time that they actually occur, rather than, as is the case with the historical cost model, creating an unrealistic movement in value within the space of one accounting period. A simple example of this in action is where, in the historical system, depreciation is attached to an asset at a predetermined annual rate, annually reducing the asset value. In reality, the sale of that asset would often achieve greater value than the statements showed, leading to a sudden annual increase in profits and growth in capital. Fair value proponents’ state that, by reassessing the market value on an annual basis, the real annual growth achieved by a business entity is more accurately defined, and that this provides investors with statements from which they can make more realistic judgments and use of as comparisons against other organisations, which is of benefit in their investment decision making process. Conclusion The core intention in the adoption of a fair value model as the most appropriate method of measurement for financial and accounting statement is to create a balance sheet and capital value of an organisation that accurately reflects the real market position of that organisation at the date of the statement. One difficulty and concern with this is the inherent problem in the evaluation and establishment of the fair value in respect of all of the items included within the statements. Langendijk et. al. 2003, p.52). At the time of this paper, the IASB has entered into further discussions with the various parties involved with, and affected by the fair value model. This is an attempt to arrive at a clearer definition of the model itself, and to seek a position on fair value, which is more acceptable for the future. References Antill, Nick and Lee, Kenneth (2005). Company Valuation Under IFRS: Interpreting and Forecasting Accounts Using International Financial Reporting Standards. Harriman House Publishing. UK Barth, Mary (2006). Fair Values and Financial Statement Volatility. International Accounting Standards Board, UK. ISAB Framework (2001). Framework for the preparation and presentation of Financial Statements. International King, A.M (2006). Fair Value for Financial Reporting: Meeting the New FASB Requirements. John Wiley Sons Inc., New Jersey, US. Langendijk, Henk., Swagerman, Dirk and Verhoog, Willem (eds) (2003). Is Fair Value Fair?: Financial Reporting from an International Perspective. John Wiley and Sons Ltd. UK Staff Team (2004). Fair Value Accounting and Financial Stability. European Central Bank. Occasional Paper Series, No. 13, April 2004. Retrieved 19 January 2007 from http://www.ecb.int/pub/pdf/scpops/ecbocp13.pdf Summary of International Accounting Standards (2006). International Accounting Standard Boards. Retrieved 20 January 2007 from http://www.iasb.org/Home.htm Williams, Peter (2005). Accounting – The next wave of convergence. Financial Director, 1 Feb 2005. 1 Footnotes [1] International Accounting Standards Board [2] Retail Price Index [3] International Financial Reporting Standards [4] Retail Price Index

Impact of eCommerce in Todays Business World Essay -- economic impact

In beginning this essay, I would like to state that E-commerce and stock trading has drastically affected the lives of many Americans and non-Americans worldwide. There are several effects from this technology and new system of buying and selling. I believe that one effect is the current shift and demand for different workers. This is important, as it will reshape the definition of work for the average American as well as workers worldwide. Second, this change of business practices will fundamentally change our views of how business is to be conducted and change consumer attitudes. Finally, I believe that a final effect of this system would be the introduction of deviance and corruption. Until recently, many business transactions were completed in the following manner using the following technologies: In person, over the phone, by e-mail. It has been just in years that people have had the ability to complete buying and selling transactions from the their workplace, home, car or even high up in the rocky mountains with just a few clicks of a button. The technology has made it very easy to accomplish what could have been a very time consuming, energy inefficient and possibly maddening experience to get business done. One very significant aspect of this efficiency has been the way stock market trading has become very popular. Traditionally, if a person was to invest their money on Wall Street, they had to call their Stock Broker and send them the money before the stocks could be purchased. As we all know the sweeping changes that take place at any particular time on the stock market can change drastically, often times changing the value of a stock from one minute to the next. Many a fortune has been lost due to stocks not being... ... the workplace. Or maybe it can result in more family time, or the pursuit of one’s hobbies and creative interests. It can save energy by not having to drive from mall to mall looking for the best prices. I can even say that I am not immune to the effects of on-line buying. By using a message post forum, I was able to locate a specific and rare car. The car was in Las Vegas. By using E-mail we were able to correspond for free. After a month of negotiation and detail clarification, the car arrived at my front door. This would not have been possible had it not been for on-line selling and buying. Works Cited Suzette Brooks and Ted Ruthizer Pg 18, USA Today, September 2014, Joshua Hyatt Pg 87, INC, October 2014, "Impact of eCommerce in Today’s Business World" Web 24 Apr. 2015. http://www.synaxiom.com/impact-of-ecommerce-in-todays-business-world/

Victim Mentality :: Social Issues, Abuse

What does it mean to be a victim? Is there a certain type of victim or is being a victim universal? When I think about a victim, I think about family abuse, rape, incest, tempted murder victims and etc. There are many kinds of victims because a victim is when a person is hurt by another in a malicious way. Victims are not all of a certain race; it can affect anybody regardless of their race, religion, or their social classes. When a person is being victimize, that are they truly think in their mind. What are the aftereffects of the mind and body after such an assault whether they were physically, emotionally or verbal abuse. Every child involved in family abuse has a different thought process as opposed to the child across the street withstanding the same abuse. What makes a child not cry for help when they have to constantly on a daily basis endure such maltreatment? What is going through their minds? A child might not report family abuse because they are afraid that their parent will go to jail (Stark, 1989). In their minds they believe that if either the mother or father leaves, that they will never be loved again. Someone might think that the child would know better to identify what parental love truly is but in their minds, their parents are the only ones in their world that can love and nurture them. Children in family abuse also believe that they are the only ones going through the abuse therefore they feel lonely and that no one can comprehend what they are living through. Children might also not tell an adult about the abuse in their homes because they are embarrassed to admit that there is a problem (Stark, 1989).They are ashamed because they think they are the only ones going through this or they might believe that it normal for a parent to hurt them because a parent knows best (Stark, 1989). The child may think that they deserve the abuse because they probably did something bad. Why would children believe that they deserve such abuse? In our society, it is commonly known that the parents do what is in the best interest of the child. And so a child believes that it okay because a parent knows best. â€Å"Emotional abuse can ruin a child’s self-esteem because he or she may grow to believe that the parent’s insults are true (Stark .

Othello, the Image Machine Essay -- Othello essays

Othello, the Image Machine  Ã‚        Ã‚  Ã‚   Shakespeare’s drama Othello presents a full panoply of diverse imagery that cannot be described briefly. Let’s spend some attention on this subject which has so many examples in the play.    Alvin Kernan’s â€Å"Othello: an Introduction† explains how the â€Å"symbolic geography† imagery of the play create a particular image of space and time:    We can begin to see this pattern in the â€Å"symbolic geography† of the play. Every play, or work of art, creates its own particular image of space and time, its own symbolic world. The outer limits of the world of Othello are defined by the Turks – the infidels,   the unbelievers, the â€Å"general enemy† as the play calls them – who, just over the horizon, sail back and forth trying to confuse and trick the Christians in order to invade their dominions and destroy them. Out beyond the horizon, reported but unseen, are also those â€Å"anters vast and deserts idle† of which Othello speaks. Out there is a land of â€Å"rough quarries, rocks and hills whose heads touch heaven† inhabited by â€Å"cannibals that each other eat† and monstrous forms of men â€Å"whose heads grow beneath their shoulders.† (76-77)    There is no shortage of imagery in the play; this is for certain. Critic Caroline Spurgeon in â€Å"Shakespeare’s Imagery and What it Tells Us† sorts through the plethora of imagery in the play:    The main image in Othello is that of animals in action, preying upon one another, mischievous, lascivious, cruel or suffering, and through these, the general sense of pain and unpleasantness is much increased and kept constantly before us. More than half the animal images in the play are Iago’s, and all these are contemptuous or repellent: a plague of flies, a qua... ...ore Evans. Boston, MA: Houghton Mifflin Co., 1974.    Kernan, Alvin. â€Å"Othello: and Introduction.† Shakespeare: The Tragedies. Ed. Alfred Harbage. Englewood Cliffs, NJ: Prentice-Hall Inc., 1964.    Mack, Maynard. Everybody’s Shakespeare: Reflections Chiefly on the Tragedies. Lincoln, NB: University of Nebraska Press, 1993.    Muir, Kenneth. Introduction. William Shakespeare: Othello. New York: Penguin Books, 1968.    Shakespeare, William. Othello. In The Electric Shakespeare. Princeton University. 1996. http://www.eiu.edu/~multilit/studyabroad/othello/othello_all.html No line nos.    Spurgeon, Caroline. â€Å"Shakespeare’s Imagery and What it Tells Us.† Shakespearean Tragedy. Ed. D. F. Bratchell. New York: Routledge, 1990.    Wilson, H. S. On the Design of Shakespearean Tragedy. Canada: University of Toronto Press, 1957.