Unethical And Criminal Behavior During The Prussian...

The experiment with human subject was brought to an attention to the Prussian Parliament, when several unethical and criminal behaviors were traced in the field of research in Germany in the nineteenth century. The research was mainly conducted unethically in the hospitals, mainly without any informed consent. The turning point for the establishment of universal rule regarding human experiment was done after the case of Neisser, where in 1898, Albert Neisser, who discovered the gonococcus and professor of dermatology at university of Breslau, conducted â€Å"clinical trials on serum therapy in patients with syphilis. In order to find a method of syphilis prevention, he injected cell free serum from patients with syphilis into patients who were admitted for other medical conditions. Most of these patients were prostitutes, who were neither informed about the procedure, nor asked for consent.† After several discussions in the Prussian parliament about the case, attention was giv en to the need of participant’s autonomy and beneficence. The criticism of unethical human experiments in the media and in the parliament, the Reich government issued detailed ‘Guidelines for new therapy and human experimentation’ in 1931 (Vollmann, Rolf, 1996). Nuremberg Code (1946) Since, the post-World War I gave a way for Nazis to rise to power in Germany and that had led to an era, where all basic human rights of the citizens were ceased, the research sector was also greatly affected as ‘the NaziShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pageswhich were spread ever more broadly among different social groups—including women, laborers, INTRODUCTION †¢ 3 ethnic minorities, and gays—made strides that were perhaps greater than all of those achieved in previous history combined. During the same time span, however, state tyranny and brutal oppression reached once unimaginable levels—in large part due to the refinement or introduction of new technologies of repression and surveillance and modes of mass organization and control. Read MoreLogical Reasoning189930 Words   |  760 PagesKirkwood Community College; and Stephanie Tucker, California State University Sacramento. Thinking and writing about logical reasoning has been enjoyable for me, but special thanks go to my children, Joshua, 8, and Justine, 3, for comic relief during the months of writing. This book is dedicated to them. For the 2012 edition: This book is dedicated to my wife Hellan whose good advice has improved the book in many ways. vi Table of Contents Preface....................................

Sustainable Architecture Free Essays

Sustainable Architecture The following paragraph is a discussion of sustainability as an architectural concept. The main issue is to illuminate the different aspects of sustainable architecture being more than just a calculation, and rather a tectonic solution with high architectural quality. This closely relates to context and human needs. We will write a custom essay sample on Sustainable Architecture or any similar topic only for you Order Now In recent years, the attention given to sustainable and environmental design has only become more severe as a result of climate changes and rising energy prices. The entire change in architecture and design was initiated decades ago, fiercely debating the ustainability in building construction and city planning to the present day. Though instead of reaching a clear definition, the concept of sustainability has become mainstream and vague. In the genuine architectural practice, sustainability is the concept of saving resources in building developing and city planning, in terms of reducing the use of fossil fuels and other non- ­? renewable energy sources. Instead the site- ­? specific climate and topographic features are to benefit the built environment and architecture. (Pedersen 2009) This is what is immediately and commonly associated with ustainable architecture. Introducing the term Sustainable Development, the Brundtland Commission’s Report of 1987 assumes the same p oint of view but takes the considerations of sustainability a step further by stating †sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own†. The report suggests a more general approach to the concept than merely environmental aspects, and thus imposes the economic and social aspects to meet the requirements of both present and future generations. The concept of architectural ustainability suggests a more holistic approach to what is genuine sustainable. Not only should the quantitative and physical requirements of i. e. daylight, fresh air, and indoor temperature be implemented; the qualitative and tectonic heritage of architecture should on equal terms be secured to make a durable solution. A solution that architecturally facilitates both experienced and technical aspects that are both considered human need. If not implementing the tectonic, what is the building if not just m achine? The environmental aspect has the ability to apply different scales, whether it is he environment of the local community or the global. Due to various use of the term, sustainability has commonly been anticipated as being the same as the notion of environmental design. The general take on the subject is that it is closely concerned with the climatic and modern technologies trying to optimize the energy consumption and emissions of the built. The latest technologies seek to bring pure functionality to the architecture through dynamic facades to either intercept or protect from direct solar radiation. The exploitation of passive solutions, such as solar shading, thermal mass and oncepts of natural ventilation is the means of providing technical durability in the built on both a local and global scale. In addition to this, the use of materials has a central role. Whether it is the specific terms of production, the durability or the life span, the use of materials has to meet the requirements of the present as well as the future. For instance, the use of local materials can provide labour to the direct local community, which suggests a link between the environmental and economic aspect. Without an understanding of social sustainability in architecture, buildings, no matter ow environmentally efficient, are not genuinely sustainable. The social aspect is anchored primarily in the larger scale like development of cities and neighbourhoods. Architecture has an opportunity to enhance social sustainability by providing built opportunities for connectivity and balance; connectivity between the individuals within the built and between the surrounding community and the occupants. Balance is an aspect mainly focusing on the relation between the individual and collective to prevent a social gap in terms of i. e. ethnicity, income and difference of age. While this embraces diverse and dynamic environment, the general concern of social architecture, and especially in d wellings, is to provide a place for safety and privacy as a part of the local identity. As mentioned, there are some basic architectural needs tied to the idea of dwellings. The dwelling as an archetype is also a product of human needs, and can be defined as having the elementary function of providing shelter. The relationship between inside and out is defined through the basic use of floor, wall and roof to create a place to be; thus creating an inside in the midst of an outside. Exploring the erminology, the German philosopher argues, that to dwell already relates to the notions of preserving, saving and the concern for land. (Sharr 2007; 45) This implies more poetic considerations of the architectural space and its significance to the human being. Consequently, sustainable architecture must conceptually be defined as consisting of not only environmental concern and exploitation of modern technologies but also the immeasurable qualities of poetics in architectural space. The conce pt of sustainability must assume the holistic approach, in which the human being finds comfort and empathy. How to cite Sustainable Architecture, Papers Sustainable architecture Free Essays Worldwide scales are experiencing a rush of population growth, this growth to the ecological balance shown against the environment and the exploitation of natural resources have sued implement new methods of construction using new technologies. (Big Green: Toward Sustainable Architecture in the 21 SST Century). Sustainable or sustainable architecture seeks to optimize natural resources and building systems that minimize the environmental impact of buildings and their inhabitants in the environment. We will write a custom essay sample on Sustainable architecture or any similar topic only for you Order Now The high energy demand and low production force s to focus on new technologies, methods and ways to economize, reduce costs and expenses. Among these proposals is Sustainable Architecture Think of It from the social environment; It Is what makes complex human, economic, cultural and environmental relationships. Sustainable design and construction are a specific, concrete example, I practice that can contribute to the Implementation of the complex concept of sustainability. (Rosaries Camas, Sustainable Design and Construction: Inescapable Reality). The author makes clear the close relationship between sustainability and the role that the user takes socially speaking. The architect built based on a sustainable paradigm, but ultimately individuals are those who dwell, live and interact within buildings. These are what define how they are responsible for the environment and nature. Home and building automation The technological evolution of deferent disciplines, have enabled an Interaction of the same that has led to the concept of Intelligent building or home automation. The combination of different disciplines to meet the new features and user requirements such as energy saving and automation thereof without affecting the way people live. Home and building automation: smart homes and buildings, Crisp ¶bal Roomer Morale). Implementing these systems so that they have little impact on the social life of people but at the same time help improve the quality of them reducing the environmental impact by leveraging regulations energy consumption renewable energy. Dimension Policy, Social, Economic. POLICY Reconfiguration of the city. A sustainable city Is defined as a city where there Is adequate mobility, energy conservation and water resources, reduced noise pollution, and creation of public life. Sustainable architecture has an impact on the political dimension by the limitation that is given to new technologies as the predominant practice of governments and institutions is self enrichment, and economically not suit them. ECONOMIC Prefer local materials to promote the development of local industry and promote endogenous economy seeking to strengthen the internal capacity of a region or local community, to strengthen the society and economy from the inside out, to make it sustainable and sustainable SOCIAL The commitment that people have to the environmental impact. This implies the fact of how they will interact with the â€Å"sustainable† space and how effective it will be. How to cite Sustainable architecture, Papers

International Financial Statement Analysis

Question: Discuss about the International Financial Statement Analysis. Answer: Introduction: The AASB 15 is the accounting standard framed by Australian accounting board which provides the revised framework for revenue recognition and measurement. The standard has provide five step process where each step of supported by comprehensive set of rules and principle which involves extensive use of the management judgement. The standard was issued on 28 may 2014 and will serve as the single point of reference for revenue recognition from all type of contract. The Standard was bought into effect on 1st January 2017 and has replaced many of the standards related to revenue recognition including AASB 118 related to the revenue and AASB 111 for construction of real state which provide the accounting guidelines for revenue recognition of construction industry in Australia (Holland, 2016). The centre rule of the IFRS 15 is that the income acknowledgement ought to mirror the example by which the product are exchanged with the client and the measure of thought the element is relied upon t o be qualified for exchanging those merchandise and administration. Accounting for revenue under new AASB 15 As the new AASB accounting for revenue can be applied using five stage models where the company needs to exercise judgment at the time of considering the term of the contract and all the fact and circumstance related to the contract. These regulations are to be applied consistently to the contract which is having similar circumstances and characteristics. The following are the five steps which are to be followed as per the standard- Step 1- identify the contract The first step in the contract is to identify the contract with the customer which may be written, verbal or implied by the customer business practice and should be enforceable having commercial substance (Dakis, 2016). The model applies to each of the contract where the entity will collect the consideration to which they are entitled and will consider the ability and intention of the customer to pay the consideration when due. The entity has the choice of combining two or more contract which is agreed upon same time and with the same customer. It also provides the detail requirement for the contract modification on the basis of facts and circumstance and can be accounted as the separate contract of modification of the existing one. Step 2- identify the separate performance obligation After identifying the contract the entity needs to evaluate the term of the contract for the purpose of indentifying the promised good and service and needs to be accounted as the separate performance obligation. The Telstra needs to ensure that weather the good and service is distinct of are in bundle. It is distinct when the customer can be benefited from the good and service with other readily service and is separately identified. The Telstra has the choice that they can provide series of distinct goods and service which are same and also follows the same pattern at the time of transferring it to the customer. Step 3- determining the transaction price- It is the amount of consideration which the entity is expecting and include estimate of any variable consideration using probability- weighted expected value or the most likely amount for the purpose of calculating consideration (Dakis, 2016). The entity also needs to consider time value of money if the financial component is significant to the contract and needs to consider the fair value of any non-cash transaction. It also includes the effect of any consideration payable to the customer such as vouchers and coupons and is generally not adjustable to the credit risk. Step 4- allocating the transactional price to separate performance obligation- The next step is to allocate the transactional price to each separate performance obligation on the stand alone selling price with the limited exception. The standard permits the entity to allocate the variable amount of consideration with the subsequent change in the variable consideration to more than one obligation if they meet the criteria which is already set. For the purpose of calculating stand alone price the entity needs observe the information which is available and need to use the estimated is the information is not clearly available. Step 5 recognize the revenue when the entity satisfies the performance obligation- The final step is when the entity satisfies the performance obligation and transfer the promised goods and service to the target customer within the allocated time. The performance obligation is said to be satisfied unless the customer simultaneously receives the benefit provided by the entity as per the set standard (AASB, 2014). The obligation is set to be met when the entity performance creates the assets which is controlled by the customer and has the enforceable right to payment for the performance completed till date. The revenue is said to be recognized in line of the pattern of the transfer and is allocated to the performance obligation satisfied at the point of time when the control of the good is transferred to the target customer. The reason for issuing AASB 115 The existing standard AASB 108 which deals which deals with the construction contract requires entities to disclose the impact of the standard which is was not effective on all the type of financial statement. The AASB 15 will lead to change in your IT system, customer contract, budget and accounting manual. As per the AASB 111 the cost to obtain and fulfilment of the contract were met when the certain condition were met. It was in practise with the construction contract in the past but is applicable to all the type of contract with the customer and also the entities needs to determine the accounting period (Carey, et. al., 2014). Also the standard provides the choice of the transaction of either full retrospective approach stating revenue related to the contract in pace at the transaction date. The partial restatement approach is related to restating contract in place at the beginning of the current reporting period and recognizing changes in the current year. The impact of the AASB 15 on the operations and financial statement The new AASB 15 will create the impact on the Telstra when the company deliver goods and service over time and there is more than one element at the time of delivering goods and service. The new standard specifies that the Telstra needs to include the clear payment term and legally enforceable right in the term of the contract to safeguard the interest of the parties. Also the company needs to identify classify and measure the various relevant performance obligation and must evaluate the sale on the basis of customer perception instead of that of seller. The new standard regarding to the accounting of various element of consideration and has the requirement of accounting of the credit risk as per the part of the revenue determination (AASB, 2014). The new standard provides permission of incurring cost in obtaining the customer contract to be capitalized. The standard will help in avoiding bundling of contract with separate unrelated customer and provide the guidelines of treating con tract modification. The flexibility available to the management related to revenue recognition as per new standard The changes in the AASB 115 will help the management of Telstra in creating the bundle of goods that can be separately recognized and also the rebate and discount related to the contract price must be allocated in a completely different way (AASB, 2014). Also under the current standard revenue may be recognized earlier if the consideration varies for any reason and the company has the choice to recognize the minimum amount if there is not any risk associated with the reversal. Also the entities have the choice to shift the point during which revenue must be recognized which may be during or at the end of the contract. References Holland, D. (2016). Simplifying income recognition for not-for-profit entities. Governance Directions, 68(11), 666. Robinson, T.R., Henry, E., Pirie, W.L. and Broihahn, M.A., (2015). International financial statement analysis. John Wiley Sons. Carey, P., Potter, B., Tanewski, G. (2014). AASB Research Report No. Collier, P. M. (2015). Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. Ehiedu, V. C. (2014). The impact of liquidity on profitability of some selected companies: The financial statement analysis (FSA) approach. Research Journal of Finance and Accounting, 5(5), 81-90.