A Question Of Euthanasia - Free Essay Example

Sample details Pages: 4 Words: 1104 Downloads: 4 Date added: 2019/06/21 Category Ethics Essay Level High school Tags: Euthanasia Essay Utilitarianism Essay Did you like this example? Introduction Humans are finite. This reality does not intimidate the mature Christian. The believer recognizes the opportunity to serve others is limited but nonetheless significant. The faithful follower seeks to live a temporary life for an eternal purpose. Even dying itself can serve this end. If only we were all mature Christians, then the approach to life and indeed to death would not be so varied and emotive. The reality is mature Christians are in the minority and death is either wished away or in other circumstances desired and though death is inevitable, to all who have to the very minimum biological life, death can be unpredictable or predictable, quick or drawn out, peaceful and painless or painful and filled with suffering while yet to others death is a right just as the right to pursue happiness and right to life. However, to the latter, when the process of dying is accompanied by suffering and pain, then the right to life and right to pursue happiness seem to contradict. Don’t waste time! Our writers will create an original "A Question Of Euthanasia" essay for you Create order When one is faced with these apparent contradictions, certain questions seem to dominate conversations e.g. In what circumstances is anyone justified to end their on life when in distress? Who decides when to end anothers life? Can life be meaningless? Does one have a right to choose how they die? And when does the right to a dignified and humane death become more precious than the right to life? These contradictions are heightened within the medical profession where medical personnel are faced with life and death decisions on a daily basis and petitions made by patients to care- givers to assist them escape the agony and pain that accompanies terminal illness is not uncommon. Attitudes and positions on this matter have been developed over the years and in order to have a context to the development of these attitudes, a brief history would suffice. Equally important is a description of the terms that have been adopted over the years to describe the so called help. Classification of euthanasia. Euthanasia. Its described as the intentional termination of the life of an incurably ill person out of compassion for the persons suffering. It is broadly classified into two categories: passive and active. Active euthanasia. This occurs as a result of the administration of a pharmaceutical agent that results in the termination of life and is further classified as voluntary, involuntary and non-voluntary. Voluntary active euthanasia. Involves administering of a pharmaceutical agent at the patients request resulting in death. Nonvoluntary active euthanasia. It implies that a lethal dose of medication is given to a patient that is incompetent but who had previously expressed the will to be killed if suffering enormous pain. Involuntary active euthanasia. Involves cases where family, friends or physicians make the decision to end a patients life knowing that this person would want to be killed under these circumstances. Passive euthanasia. This describes the death of a person who is terminally ill by forgoing potentially life prolonging measures. Along with the forgoing of the application of life prolonging technologies, is the actual administering of palliative treatment that may result in death . The physicians main intent is to control pain but the medicinal dosage may also hasten death . It is subclassified as voluntary, nonvoluntary and involuntary. Voluntary passive euthanasia. This describes cases in which the patient requests that certain medicinal treatment be withheld or withdrawn. It also includes incapable patients who indirectly communicate their treatment wishes with written advance directives or by previous oral testimony. Nonvoluntary euthanasia. This includes cases in which one does not know for sure what treatment an incompetent patient wants but there is a good reason that the person would want to die in the circumstances. Involuntary passive euthanasia. Describes cases in which death of the patient(who is terminally ill) occurs as a direct result of withdrawal of medical technology that is life prolonging without the express will of the patient but relying on other parties to effect the withdrawal. It assumed this is the patients best interest. Physician assisted suicide (PAS). This describes a situation where the choice in dying rests fully with the patient but specifically the physician supplies the lethal dose of medication to end life and the patient administers it to him or herself. Historical perspectives of PAS. To comprehend fully the intricacies of the current ethical debate concerning PAS and, it is important to provide a historical view of its conceptual origins. Proposals to legalize PAS for the terminally ill became a focal point of public policy debate in several countries toward the end of the last century. The place of the physician in treating the dying patient received significant attention in those early years. The physician, it was thought could slow down the unavoidable process of dying. Current technology has allowed for early diagnosis, better palliative care as well as more effective pain management making terminal illness more chronic in nature. Many patients with illnesses such as AIDS and cancer are living longer and dying more delayed deaths. Technological advances in medicine have also contributed to this prolonged dying and prior to these advances terminally ill patients died sooner and physicians had no choice but to offer comfort until death. These advances have help ed create a controversy that has opened the doors for increased concern about the right-to-die. The capacity to prolong life and consequently prolong suffering was a catalyst for many of the contemporary arguments prompting legislators to introduce legislation in favor of PAS. There has been an apparent acceleration in the legalization of PAS over the last two decades which is partly attributed to the importance culture now places on autonomy, the changing personal and cultural attitudes towards suffering, pain and death and the pursuit of happiness and a dignified death combined with new found freedom within the political system of democracy, all drive people towards seeking their inalienable rights including the right to have a dignified death. Most significant is the advancement in healthcare even when the quality of life is low and questionable. Modern medicine seems to treat biological life as an absolute value . This prolonging of life in this state is deemed dehumanizing giving the pursuit of PAS a human face. This accelerated efforts in legalizing PAS, has raised legal. ethical and moral questions within the medical, theological and legal fraternities and several routes to adjudicate an ethical position have been taken. In this paper, I will consider the theory of Utilitarianism and assess the pros and cons as well as the impact of applying it in regard to PAS and compare and contrast it with a Christian perspective.

Essay about Annabel Lee, Edgar Allan Poe - 1009 Words

An exceptional poem can move the reader to a new consciousness. It becomes more than words pieced together to make a rhyme, and evokes true emotion that is palpable. One of the most influential authors that contributed to this experience was Edgar Allan Poe. His work is almost immediately recognizable due to his common motif that is both melancholy and mysterious. Much of his writing concerns love and loss, such as in his poem â€Å"Annabel Lee.† The essence of this work is endless love and the death of a beautiful young girl. It is thought by many that most of his literature mirrors his actual life, which was riddled with heartbreak and sorrow. It is evident from the mood and setting of his writing that he dealt with a lot of†¦show more content†¦Poe eventually married his thirteen-year-old cousin Virginia Clemm. She proved to be the great love of his life, but she too, unfortunately, died of tuberculosis at the young age of twenty-five. He struggled with alc oholism and opiate abuse, along with a rocky writing career in which he never received the accolades he deserved while living. After his death he became one of the most acclaimed short story writers and poets in history. His writing could be viewed as eerie and disturbing, but one thing is certain, he definitely stood out with his distinct style. One author wrote: The enigma of Poes survival clearly is explained by his universality †¦ I published a review  ¬essay that emphasized both Poes hysterical badness and his inescapability†¦ Letters poured in, many questioning my motives, and at least two radio programs accommodated outraged lovers of Poe, some of them quite passionate at denouncing me. Poe can write as badly as anyone in the language, but it makes little difference. Legions of many regions (not just the South) charge fiercely in his favor, with quasi-religious zeal. The cultural effect and influence of Poe transcend his aesthetic inadequacies. (Bloom 9-10). Although all did not necessarily praise Poe’s writing, he has certainly remained one of the most notorious writers in history. In reference to Poe’s poetry, most recall â€Å"The Raven†, howeverShow MoreRelatedAnnabel Lee By Edgar Allan Poe947 Words   |  4 PagesAnnabel Lee by Edgar Allan Poe The poem Annabel Lee has become one of Edgar Allan Poe’s most famous works. This not only was one of Poe’s more popular poems but it was also the very last complete poem he ever wrote. According to Jeannine Johnson, â€Å"Annabel Lee appeared October 9, 1849, In the New York Tribune, two days after the author’s death†. This poem represents multiple things Poe was going through in his life. Including the tragic death of his dearest wife Virginia. Throughout the poem, PoeRead MoreEdgar Allan Poe And Annabel Lee1213 Words   |  5 Pages Edgar Allen Poe and Annabel Lee in a Kingdom by the sea was the two young hearts who fell deeply in love and was separated by death. It must have been magical for these two young lovers to feel the strong emotions and feelings for each other unconditional love, but Edgar found himself alone in reality longing for his love Annabel who left the world in a Kingdom by the sea. Before the mysterious death of Edgar Allan Poe, he wrote the famous poem of â€Å"Annabel Lee† in the year 1849. Edgar successfullyRead MoreAnalysis Of `` Annabel Lee By Edgar Allan Poe1235 Words   |  5 Pagesthan love (Poe Line 9). Love is one of the most important things to have in life, whether it is with family, friends, or that special someone, but that does not mean it will be perfect because everyone has problems. Love can be complicated; it may not be defined so easily or fit the normal standard of love. Sometimes love comes with a desire or an obsession. The inspiration of Annabel Lee by Edgar Allan Poe was inspired by the women that had passed away in his life, but since Poe had writtenRead MoreEdgar Allan Poe s Annabel Lee913 Words   |  4 PagesAnother one of Edgar Allen Poe famous poems was â€Å"Annabel Lee†. â€Å"Annabel Lee† was written in 1849 shortly after the death of Poe’s wife. Annabel Lee tells a story about a narrator s painful memory and also explains his love and devotion to his long lost love, Annabel (Empric 1). The narrator discusses how the two grew up together and the love they had for each other was real and exclusive. The narrator goes on to share his belief that the â€Å"angels above were the cause of Annabel s death, killingRead MoreEdgar Allan Poe s Annabel Lee908 Words   |  4 Pagessignify his love. In Edgar Allan Poe’s â€Å"Annabel Lee†, the themes of love and abandonment are explored through literary elements of symbolism, imagery and repetition in order to create a mystical fairy tale for a long lost lover. Poe sets the background stating both lovers are children-like and their love is untainted innocent affection. While being young, the narrator tries to explain to the readers that their love wasn’t not just lust but actual love for his lost Annabel Lee. The use of symbolismRead MoreThe Ravena and Annabel Lee by Edgar Allan Poe833 Words   |  3 PagesComparison and Contrast â€Å"The Raven† and â€Å"Annabel Lee,† by Edgar Allan Poe, are two poems about eternal love and despair. Poe shows the speaker in both poems dealing with the passing of their lover and how they are coping with it. These poems have a different theme from one another; yet have similarities relating to eternal love. In â€Å"The Raven† the speaker is very sad, lonely, and is feeling great sorrow from the loss of his loved one. In â€Å"Annabel Lee† the speaker is not so much sad, but ratherRead MoreAnalysis Of Annabel Lee By Edgar Allan Poe Essay1989 Words   |  8 Pageslove one is gone. In â€Å"Annabel Lee† by Edgar Allan Poe the main character has becomes completely lost in anguish and cannot seem to move on, whereas in â€Å"A valediction; Forbidding Mourning† by John Donne the narrator is accepting of the goodbye because he knows that spiritually they and their love will always be together. The contrasting events that take place are the tragic events after their loved ones being lost, which shows the difference in personalities from authors Poe and Donne and how theyRead MoreAnalysis Of The Poem Annabel Lee By Edgar Allan Poe936 Words   |  4 Pagesâ€Å"Annabel Lee† is a poem written by Edgar Allan Poe about a man’s painful memory of his long-dead love, Annabel Lee. The narrator explains that he an Annabel had a love so intense it made the angels in heaven envious. Out of jealously the angels sent a cold wind that eventually killed Annabel. However, even death could not separate them because their souls are entwined with one another’s. He continues to tell the reader that he still loves her all these years later. In fact he loves her so much heRead MoreAnalysis Of The Poem Annabel Lee By Edgar Allan Poe990 Words   |  4 PagesIn the poem â€Å"Annabel Lee† by Edgar Allan Poe, he talks about two important characteristics, dead and love. He describes her, as a young woman who is deeply in love with him, and vice versa. There love is unique and strong, and this is the reason why angels and demons are against their happiness, creating envy and jealously. Unfortunately she dies, to what he blames it on the demos who hate them, taking his love away and placing her on a sepulcher. But he makes his point by saying that not even demosRead MoreLiterary Analysis of Annabel Lee by Edgar Allan Poe Essay1313 Words   |  6 PagesAnalyzing of Annabel Lee by Edgar Allan Poe Edgar Allan Poe in this poem â€Å"Annabel Lee† written in 1849, and first published shortly after his death in Sartain’s Union Magazine, is a story of true love and great loss where a man loves a woman so deeply and is devastated when she dies but holds on to that love even after death. No one really knows whom exactly Poe wrote this poem about, whether or not it was actually inspired by someone he truly loved due to his death right after he wrote it. There

Esterification Free Essays

To synthesis ecstatically acid by stratification. Introduction: A pleasant, often fruity, odor is characteristic of some of the simpler esters. Ethyl butyrate smells similar to pineapples, the odor of n-propel acetate is reminiscent of pears and isopleths acetate has a strong banana fragrance. We will write a custom essay sample on Esterification or any similar topic only for you Order Now Esters are derivatives of the carboxylic acids and contain the following functional group: The synthesis of an ester can be accomplished in one of several ways. An stratification occurs when an alcohol and a carboxylic acid are reacted in the reserve of a mineral acid catalyst, such as sulfuric acid. Because these reactions result in an equilibrium mixture of both products and reactants, the reaction conditions must be manipulated in order to produce a reasonable yield. A large excess of one of the reactants can be used in the starting mixture or alternatively, one of the products can be removed as the reaction proceeds (as by a distillation), to shift the equilibrium to the right. Other synthetic pathways to esters also exist. Acid chlorides react with alcohols to yield an ester and hydrochloric acid. A small amount of pyridine is usually deed to the reaction mixture to neutralize the resulting acid. Acid anhydride can also react with alcohols to produce esters. Unlike the reactions between carboxylic acids and alcohols, neither of these two methods for preparing esters results in an equilibrium mixture. Ecstatically acid, or aspirin, is one of the most widely used and versatile drugs known today. It was first synthesized by Charles von Gerhardt in 1 853 and was later patented by a German dye chemist named Frederica Brayer in 1893 who recognized its potential as an analgesic (pain reliever). Salicylic acid, a impotent of willow and poplar bark, had been used as a pain killer for centuries, but its highly acidic property caused irritation of the mucous membranes of the mouth and throat and also resulted in uncomfortable gastric pain. By transforming the acidic phenol functionality into an ester group, the compound retained its analgesic properties but lost some of its irritating side- effects. In addition to relieving pain, aspirin is also an antipathetic (fever reducer) and an anti-inflammatory agent (used for arthritis). Like all drugs, aspirin also has some undesirable side effects which should be tote. When taken in large quantities (several grams per day), gastric problems can result. Its use has been implicated in Rexes syndrome, a brain disorder that can affect people under the age of 18. Some people are highly allergic to aspirin. Finally, aspirin interferes with platelets and affects normal blood clotting which can lead to hemorrhaging in extreme cases. However, its anticoagulant properties can also be used to advantage in preventing blood clots from forming in the arteries. Recent studies have shown that the consumption of one half of an aspirin tablet per day can help to prevent heart attacks and strokes. Aspirin can be synthesized by the stratification of salicylic acid via reaction with acetic anhydride. A few drops of phosphoric acid are added to serve as a catalyst for the reaction. The use of acetic anhydride as a reactant, instead of acetic acid, results in a rapid and irreversible conversion of salicylic acid to ecstatically acid. Experimental Procedure: Synthesis of ecstatically acid 1 . A 400 ml beaker containing about 150 ml of water was heated to the boiling point on a hot plate. 2. 2 g of salicylic acid was weighed out and it was placed in a 100 ml conical flask. . 5 ml of acetic anhydride was added into the conical flask. . 5 drops of 85% phosphoric acid, HAPPY was added. The flask was swirled to mix the reactants and then it was clamped in the boiling water bath. It was heated for about 8 minutes. 5. The flask was removed carefully from the hot water bath and the hot plate was turned off. 2 ml of distilled water was added cautiously to the flask. The water will react wit h any unrelated acetic anhydride which remains. 6. Once the reaction between acetic anhydride and water had subsided, 40 ml Of water Was added to the flask. 7. The contents was allowed to cool at room temperature for minutes then the flask was placed in ice. . The contents was stirred with a glass rod periodically during this cooling period. The solid product was collected by vacuum filtration and it was washed with cooled water. 9. A small portion (spatula-tip full, 20-30 MGM) of this crude ecstatically acid was set aside. 10. To recitalist the ecstatically acid, it was transferred to a 100 ml conical flask and 10 ml of 95% ethanol was added. 1 1. The flask was heated slowly on a hot plate just until the aspirin completely dissolved. As soon as all of the solid has dissolved, the flask was removed from the hot plate. 12. Water was added to the solution in 5 ml portions, it was swirled after each addition, until a total of 40 ml of water has been added. 13. The flask was placed in an ice bath for 10 minutes to complete the crystallization. 14. The purified aspirin was collected by vacuum filtration. The crystals was washed in the funnel with ice-cold water. The vacuum was left on for a few minutes to air dry the purified aspirin, the crystals was then pressed between two pieces of filter paper to thoroughly dry them. 5. The mass, yield and melting point of dried aspirin were obtained. Results: Weight of salicylic acid used: 2. 0021 g Weight of watch glass: 20. 536 g Weight of watch glass t product: 21. 6651 g Weight of product: 1. 3115 g no. Of mole of salicylic acid: = 0. 01450 mol Volume Of acetic anhydride used 5 ml Density of acetic anhydride = 1. 082 g/ml Mass of acetic anhydride used = 1. 082 g/ml x 5 ml = 5. 41 g no. Of mole of acetic anhydride: – 0. 0530 mol = 3. 661 Since the mol of sa licylic acid is smaller than the mol of acetic anhydride, salicylic acid is a limiting agent. Mol of salicylic acid produced 1 mol of ecstatically acid. 0. 01450 mol of salicylic acid produced 0. 01450 mol of ecstatically acid. Theoretical weight of ecstatically acid: 0. 1450 mol x 180. 16 gnu-mol = 2. 6123 g Percentage yield: x 100% = 50. 20 % 50 % Melting point of aspirin: 138 – 140 co Discussion: Aspirin is an effective analgesic (pain reliever), antipathetic (fever reducer) and anti-inflammatory’ agent and is one of the most widely used non-prescription drugs. The active ingredient in aspirin was found to be salicylic acid. The structure of salicylic acid is shown below. In this experiment, aspirin is formed from the reaction between salicylic acid and acetic anhydride through stratification. Aspirin can be made by reacting salicylic acid with acetic acid in the presence of an acid catalyst. The phenol group on the salicylic acid forms an ester with the carboxylic group on the acetic acid. However, this reaction is slow and has a relatively low yield. If acetic anhydride was used instead of acetic acid, the reaction will be much faster and has a higher yield (since acetic anhydride is much more reactive than acetic acid). Therefore, we used acetic anhydride for shorten the period f stratification. In order for reaction to occur faster, phosphoric acid was added as a catalyst. Then the solution was being placed in the hot water bath to heat up and thus triggering the reaction between salicylic acid and acetic anhydride. The reaction was shown as below: In this experiment, the salicylic acid is the limiting reactant and the acetic anhydride is in excess. The addition of distilled water into the mixture after it is being removed from the water bath is to let the water react with the remaining acetic anhydride in the mixture which are still not being reacted. A vigorous reaction will occur as the decomposition of the excess acetic anhydride is exothermic. Once the decomposition of the excess acetic anhydride has completed, more water was added, forming completing the reaction. Now the solution contains two kinds of products, which are ecstatically acid and acetic acid, according to the reaction shown below. The reason why acetic acid is dissolved in this process but not ecstatically acid was due to the hydrogen bonding of acetic acid can form with water while ecstatically acid cannot. This is due to the large carbon group maintained by ecstatically acid which caused it to have difficulties from forming hydrogen bond with water. The aspirin collected will then be purified by rationalizations. In this purification method, the crude aspirin will be dissolved in a small amount of warm ethanol. Water was then be added and the solution was cooled slowly in the ice bath and then chilled. The ecstatically acid will recitalist, and the solid impurities (unrelated salicylic acid) should remain dissolved in the solution. The solid aspirin will again be collected using vacuum filtration. Rationalizations was needed to obtain a pure product from the crude product. Therefore, this aspirin should be more pure than the original aspirin. The final product was left in air dry and weighed. The theoretical and percentage yield was calculated. The weight of ecstatically acid obtained was 1. 115 g while the percentage yield of product was 50%. Besides, the melting point of ecstatically acid we obtained was in the range of 1 38 – 140 By comparing these observed melting points with the literature value of 138 – CHIC for ecstatically acid, it was found that the values were exactly the same, indicating that both rodents were ecstatically acid( previously stated as ecstatically aci d and acetic acid). The above reaction was an example of an organic synthesis called stratification. Stratification is the acid catcalled reaction of a carboxylic (-COHO) group and an -OH group of an alcohol or phenol to form a carboxylic ester. In the synthesis of aspirin, the -OH group is the phenol OH group attached to ring of the salicylic acid. The acetic group, ;COACH comes from acetic anhydride, and the reaction is catcalled by phosphoric acid, HAPPY. Salicylic acid has a higher priority as it has a benzene ring which s more stable than the open chain of acetic anhydride because it has more resonance. Salicylic acid reacts better with acetic anhydride than acetic acid, so acetic acid will provide the acetic group which will react with the alcoholic – OH group on the salicylic acid. The hydrogen ion from the hydroxyl group in the salicylic acid breaks away first, then combines with the oxygen which has a negative charge after acetic anhydride is broken into two parts, which are an alkyl carbonyl group and -?CHOC- group. This is how acetic acid is formed. Later on, the alkyl carbonyl group of acetic anhydride which now has positive charge due to the lack Of oxygen atom, connects to the oxygen atom which has a negative charge, lastly produced ecstatically acid as a neutral compound product. The mechanism of how an ecstatically acid formed from stratification reaction will be shown: Precaution steps: 1 . When handling phosphoric acid, students should be aware of spill it out because it is corrosive. 2. When adding water to the heated solution, students should be careful and added in small amount of water because it may splatter to the surroundings due to the vigorous reaction. 3. The elution was allowed to cool at room temperature before putting it into the ice bath for the process of crystallization in order to get crystals in a nicer form and in correct manner. How to cite Esterification, Papers

Impact of Depreciation Method Different Financial Statements

Question: Discuss about the Impact of Depreciation Method for Different Financial Statements. Answer: 1(b) The information on depreciation is disclosed in three different financial statements namely the income statement, the balance sheet and the cash flow statements. All these transmit valuable knowledge to the reader of the annual report of a company. The same is enumerated below: Income Statement: The amount of depreciation calculated is reflected in the income statement of a company for the reporting period under the head operating expenses. The readers of the income statement come to know about the amount of non-cash expense the company has incurred and the benefit it has made in terms of savings in tax. Further it also proves that the company is running into profits and has adequate funds for replacement of the asset in future (Merritt, 2015). Cash Flow Statement: The readers of a cash flow statement are interested to know about the actual liquidity status of the company thus the depreciation amount forms an -integral part of the said statement. It is a non-cash item hence elimination of the same becomes mandatory so as to know the actual cash profit the company has made. The cash flow statement also focuses on the impact that the depreciation amount has over the liquidity position of the firm. Balance Sheet: The next important statement where the disclosure of depreciation is important for the readers knowledge is the balance sheet of a company. The balance sheet clearly shows the total depreciation charged since the acquisition of the asset and the present residual value expected of the same (Murray, 2016). Also the matching concept used in accountancy clearly shows that the cost of an asset will be attributed as an expense over a period of time. 2. The Marsupial Family, owner of Kangaroo Express a medium sized company is eyeing at raising capital for expansion. The three alternatives that the company can look at are bank overdraft facilities, mortgages and alternative investment market or second tier market floatation. However each method has attached with it certain risks and returns which are enumerated as under: BANK OVERDRAFT: This form of financing is the easiest that a medium sized firm can avail wherein the bank would provide the firm with a limit of withdrawing cash over and above the actual amount in the firms bank account. Availing of the bank OD facility ensures that the liquidity flow is not hampered and thus enables maintenance of a healthy payment track. This mode of finance is easy to avail as well as cost effective. Its flexible nature does not force a person to take the entire OD amount if not required. The company would benefit in terms of interest expense as it would be charged interest only on the amount of OD facility availed and not the OD limit given by the respective bank. However the risk involved with this kind of facility is that the rate of interest charged is very high and there always is a risk of a decrease in the OD limit set by the bank since it is temporary in nature and a regular revisit of the same is done (Fontinelle, 2014). MORTGAGE LOAN: This form of financing for expansion enables a company to secure loan against any asset such as building, land or plant and machinery backed by personal guarantee of the owner of the medium sized company. The biggest risk is that failure to pay would make the personal assets of the guarantor also liable for making good for the loan (Palermo, 2014). Further there is a liability to repay monthly even though the company does not perform well. However apart from the same the said kind of financing enables a lower rate of interest and larger tenure (Matic et.al. 2012). ALTERNATIVE INVESTMENT MARKET: The said mode of raising capital allows a sub market wherein the small and medium sized companies can raise funds by floating shares in a more flexible yet regulated system. From the past 20 years the Australian corporate houses have increased the use of the bond markets for the purpose of debt financing. The increase accessibility to the international market has enabled the development of the secondary bond market (Lepone, Wright, 2014). 3. Decision making within a company is highly influenced by the information published by management accountants. The rules and regulations spelt out by management accounting guidelines is not as strict as financial accounting, thus giving the leverage of presenting the information in a more detailed manner. It is used for only internal business processes. Thus adequate ethical standards should be maintained during managerial accounting. The APES110 Code of Ethics for Professional Accountants has the code of ethics for the professional accountants as is issued by the International Ethics Standard Board for Accountants (IESBA) (Charteredaccountants.com, 2016). Its importance can be viewed to the context of development of adequate trust in an employer-employee relationship and the managers who assure ethics in their behavioural pattern provide guaranteed and quality information to the decision makers (Taicu, 2007). The lack of business ethics has led to various corporate scandals and scams and affected huge number of investors and customers as in the case of The national Australia Bank which failed due to a lack in the performance of the management accountants and weak internal governance controls (Thomson, Jain, 2006). The management accountants stands in a fiduciary relationship with the client as well the employer and therefore it is their moral duty to maintain confidentiality of information, honesty in their performance and commitment towards presenting the true picture to the decision makers. They should also not support the wrongs being done by the decision makers and ensure to take a stand against the same since they have a duty to wards the investors also. Therefore as a management accountant, a professional should adhere to the highest standards of ethics and ensure that the information presented to the decision makers are true and fair. Thus they have a legitimate responsibility towards the society as well along with the employees and the investors. Thus there access to sensitive and confidential database automatically entails them with a responsibility of due diligence and care (Lohrey, 2016). 4. A companys financial statements portray some strengths as well as weaknesses of a company which assist in making decisions whether to opt for the particular company as a supplier or not. First and foremost the financial statement enables one to know whether the company is running into profits or not and its inventory and accounts receivable turnover ratio. These ratios are very important for determining the stability of a company. Thus the biggest strength of a financial statement is that it provides adequate data for calculation of financial ratios. Further the notes to financial statements are also acting as a strength in using the same for deciding whether to act upon a particular company as a viable supplier, since these notes clarify data about certain contingent liabilities of the firm which is important in determining the going concern theory. But it has certain weaknesses also which may act as a hindrance in assisting stability and potential growth of possible suppliers. I t does not portray the economic conditions in monetary terms and thus fails to account for the unrest that exists in its area of operations. This is where the stability of the firm cannot be judged via financial statements only. A standard set of financial statements enables one to know about the liquidity position of a company basis its cash flow statement. The income statement enables one to know about the profitability of a company as well as its operational efficiency and a balance sheet enables to deliver the position for the company as on a particular date with regards it assets and liabilities and the capital structure composition (Loth, 2015). The limitations of financial statements are: The financial statements do not portray the final picture of an entity which can be understood only once the same goes into liquidation. Historical cost method ensures that the financial statements do not account for the present economic scenario in vogue. There are some factors which are very important for the financial readers for enabling decision making but the same cannot be measured in financial terms hence do not form a part of the financial statements (Yongkui, 2013). Therefore, I would look at the liquidity ratio, inventory turnover ratio, debtors turnover ratio and such similar financial ratios which would enable to determine the financial and liquidity stability of the firm. Further to the same the interest coverage ratio, profitability ratios and the capital structure ratios would enable me to judge whether the company ahs the potential to attract further capital for growth. If it has not been servicing its interest component on time or there has been consistent failures in adhering to the terms and conditions posed by the financial institutions or the investors are not getting the adequate returns as expected and promised then the same may face problems in attracting fresh capital. 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