Abortion Essay - 1568 Words

Abortion The Oxford Dictionary defines abortion as the expulsion of a fetus, naturally or especially by medical induction, from the womb before it is able to survive independently, especially in the first 28 weeks of a human pregnancy. Today many argue whether abortion should be legal in the United States. Some show religious views while others show civic views. The basis of such a debate should be on medical information. It is evident that abortion is harmful to the mother. Although women feel relief after the operation, they do not perceive at least the physical consequences. The outcome of most abortions is graphic and painful. For many Americans, abortion involves a blend of social, moral, and legal issues so that one person may†¦show more content†¦The decision of any congregation, sect, or group is still different from the individual member. A survey done between 1972 and 1982 proved that not only did people realize that abortion is a controversial issue, but they also have their own opinions. The National Opinion Research Center has also asked those it may concern their reason for either supporting or opposing abortions (Siegel 55-56). Those in favor considered circumstances of rape, unwanted pregnancies, freedom of choice, health obstacles, and control over themselves. Those who opposed cited abortion as the killing of babies, to be against religious practice, and is the extermination of the living unborn. These views disseminate among the majority. As one country, Americans believe murder is wrong. Those who are Pro-life consider abortion to be murder according to the previous evidence while those who are Pro-choice are stubborn to believe so in that the term  ¡Ã‚ §abortion ¡Ã‚ ¨ is as cloudy as a rainy day. As one country, Americans should omit the fact whether abortion is murder for it is a fact that will not be resolve as long as there is diversity according to the author. What Americans should see are the results of the process. For once the people should not debate to legitimize abortion based on civic views, but on obvious medical research. Many types of abortions exist. Some are illegal and rare while others are lawful andShow MoreRelatedAbortion : Abortion And Abortion998 Words   |  4 PagesAbortion Abortion is defined in several ways all of which stop a pregnancy. There are different ways of abortion, which are spontaneous abortion, surgical abortion, and medical abortion. Abortion has been arguable topic for decades. One can neither believe abortion to be good nor bad. The idea of individuality and human life is not quite the same. Idea of human life has come from conception; simultaneously on the other hand, fertilizer eggs used for in vitro fertilization are also human lives butRead MoreAbortion : Abortion And Abortion Essay921 Words   |  4 PagesPaper: Abortion Laws The topic of abortion is a widely debated and very heated topic in Texas. The Republican party’s platform supports family values and are completely against abortion under any circumstances, including abortifacients. The Democrat party’s platform supports the rights for women to make choices about their own bodies. They support abortifacients and a person’s right to have an abortion. There is also a large percentage of those that are in the middle in that they believe abortion shouldRead MoreAbortion, The, And Abortion998 Words   |  4 PagesIn the United States there are more than a billion abortions performed each year. Since the court case Roe vs Wade in 1973 more than 56 million babies have been murdered in the United States before they had the chance to take their first breath (Snyder, Michael). These statics along with many more show the huge injustice that is happening in the country I call home. Abortion is defined as the removal of an embryo or fetus from the uterus in order to end a pregnancy. It can include any of variousRead MoreAbortion : Abortion And Anti Abortion1624 Words   |  7 Pagesa very large controversy between the ideas about abortion and anti-abortion. Different religious views, beliefs, peoples many different customs and even people of different cultures all have their own preferences and ideas on the take of this political issue. Views against abortion can lead to as much of an impact as a violent/non violent riots outside of an abortion clinics, to something as simple article in the newspaper. The belief on abortion that leads to a lot of the controversy is that inRead MoreAbortion, The, And Abortion Essay1656 Words   |  7 Pages An abortion is when the pregnancy of a women is ended; it is called sometimes Termination of pregnancy. There are two types of abortion. The first type is the spontaneous abortion; it occurs within the first two months. What causes it is frequently unknown yet is probably the results of intra-uterine contamination, or limited attachment in the building unborn child to the interior coating walls in the womb (uterus). Such conditions this unborn child, if the idea advances further, mayRead MoreAbortion, The, And Abortion953 Words   |  4 Pagesdebates that is constantly talked about is abortion. When it comes to abortion, the laws vary depending on the state you live in. Whether people support or are against abortion, few actually know about the abortion process. Have you ever heard of suction aspiration or prostaglandin chemical abortion? Those are two of the various methods that are performed in the different trimesters of pregnancy. According to writer Steven Ertelt of Li feNews.com, Oklahoma’s abortion laws are restrictive compared to otherRead MoreAbortion : Abortion And Abortion1930 Words   |  8 PagesAbortion has been around for quite some time. Laws have been set allowing it and banning it during different periods of time. The procedures that can be done are all very different. There is a medical abortion involving drugs and there are surgical abortion involving a more invasive procedure. There are also different points of view on it. There are those who fully support the termination of a pregnancy and those who are completely against it. There are many factors to consider and very differentRead MoreAbortion And Abortion2038 Words   |  9 PagesMostly seen as a religious issue, abortions are anything but that. Biology and science are the only deciding factors when it comes down to it. Science is the only thing that can prove whether an unborn child is living; no religion can do that. Through modern science and technology, it has been proven and well documented that human life does in fact begin at conception. The scientific evidence also contradicted the court ruling in the Roe v. Wade case, where it was stated that the Court could notRead MoreAbortion : The Fight For Abortion1543 Words   |  7 PagesAlthough abortion was decriminalized in 1973, the fight for abortion rights did not end with Roe v. Wade. Just in the past three years, there have been systematic restrictions on abortion rights sweeping the country sate by state. In 2013, 22 states enacted 70 antiabortion measures, including pre-viability abortion bans, unnecessary doctor and clinic procedures, limits on medicated abortion, and bans on insurance coverage of abortion In 2011, 92 abortion restrictions were enacted, an in 2012, thatRead MoreAbortion : The Issue Of Abortion1212 Words   |  5 PagesThe topic of abortion has been an ongoing debate for many years. According to ProChoice.org, abortion was legal in in the days of the early settlers . At the time that the constitution was adopted abortions were legal. Abortions were openly advertised and performed before the first fetal movement (13-16 weeks from the start of a women’s last period). The concern for abortion started in the late 1800’s when immigrants were coming into the country in large numbers and the fear was that they would produce

Sharon BegleysHappiness Enough Already - 977 Words

In â€Å"Happiness: Enough Already,† Sharon Begley argues that happiness is overrated and it should not always be a priority in your life. Begley argues that although everyone’s goal in life is to be happy, â€Å"too much happiness might not be such a good thing† (555). Begley believes that happiness is overrated and the media is forcing people to be happy against their will. For example, the media forces people to be happy against their will by advertising their self-help books, magazine articles and motivational speakers. The media also promotes the pharmaceutical companies that claim they are â€Å"working on a new drug to make [people] happier† (556). Begley also states that research has concluded â€Å"that being happier is not always better† and â€Å"the†¦show more content†¦She is an â€Å"award-winning staff writer at Newsweek† and â€Å"has written scores of articles that decode the complexities of science for lay readers† (554). In addition, Begley also â€Å"wrote for the ‘Science Journal’ column for the Wall Street Journal† which  "first appeared on the Newsweek-affiliated Web site the Daily Beast† (554). These credentials are evidence that allow the reader to trust her as a reliable author. Begley’s article is also trustworthy because she introduces sources that have published research on happiness, are psychologists or psychiatrists, and support her argument. For example, Begley mentions Ed Diener, a psychologist â€Å"who has studied happiness for a quarter century† (555). She also mentions the global research that has concluded that the people with â€Å"the highest levels of happiness† tend to put in less effort into improving and changing their lives (556). Begley also supports her article by mentioning several examples of well-known people who used their â€Å"negative emotions, including sadness, to direct [their] thinking† (557). For example, Begley mentions that â€Å"Beethoven composed his later works in a melancholic funk† (557). Begley believes that the ne gative emotions that lead famous people to their critical thinking can also help people such as, college students (557). Begley’s article is mainly directed to college students, their parents and young adults. The article is directed to college students and young adults because

What Is Cost Management Accounting Reporting Systems Free Essays

Cost Accounting Reporting System deals with the process of tracking, measuring, recording and classifying the appropriate allocation of expenditure (financial and non-financial) for the determination of the cost of product or service in an organization and for the presentation of suitably arranged data for the purpose of control and guidance of management (Horngren et al, 2010). Costs are measured in terms of Direct Costs, Indirect Costs and Overhead/Absorbed Costs. Managers use cost accounting to support decision making to reduce a company’s costs of products and services and improve its profitability. We will write a custom essay sample on What Is Cost Management Accounting Reporting Systems or any similar topic only for you Order Now Management Accounting Reporting System is concerned with the process of identification, measurement, accumulation, analysis, preparation, interpretation and communication of financial and non- financial information used by managers to plan, evaluate and control within an entity and to assure appropriate use of and accountability for its resources to managers within organizations, to provide them with the basis in making informed business decisions that would allow them to be better equipped in their management and control functions thereby enhancing both customer and shareholder value (CIMA, 2010). Unlike financial accounting information, management accounting information is used within an organization typically for decision-making in varied areas like product design, production,marketing, and performance management. Management accounting systems also do not have to follow set principles and rules and is usually confidential and its access available only to a select few. Cost Accounting operates within the parameters of Management Accounting. As businesses became more complex and diversified, a more comprehensive reporting system was needed in order to help management make decisions. Modern cost accounting systems take the perspective that collecting cost information is a function of the management decisions being made. Thus it can be safely understood that Management Accounting evolved from Cost Accounting. Hence, the distinction between management accounting and cost accounting is not so well-defined and the terms are used interchangeably (Horngren et al, 2010). Management Accounting principles are also used in other accounting related functions such as Long Term Planning (LTP), budgeting and forecasting revenue and profit planning. Again, cost accounting data is used as an integral part of the process. Management Accounting Reporting Systems: Necessity Role Value creation is the fundamental focal point for the managers in an organisation across diverse sectors (Smith, 2010). Value creation refers to both customer and shareholders. Creating customer value has been a key concern for the organizations but only in recent years have the managers come to recognize the importance of understanding the customer value – the value that a customer places on particular features of a product and satisfying customers is critical to achieving increased sales and market share and therefore to achieve the shareholder value (Smith, 2010). Shareholder value is also a key focus area for the managers and involves improving the net worth of the business for the shareholders/owners of the company. From a shareholders’/owners’ perspective, parameters like increased profits, share value and dividends are extremely important and management is charged with the responsibility of delivering on all the parameters. To enhance customer or shareholder value, managers need to understand what drives value. They have to make decisions and invest resources in the activities or aspects of their business that lead to improvements in customer and shareholder values. The effective and efficient use of resources is essential to creating value to customers and shareholders; and Management Accounting Reporting System provides the much needed critical information to assist managers to perform this role (Smith, 2010). Management Accounting System supports the organisation’s planning and implementation of strategy. The strategic planning of an organisation specifies the direction (type of businesses and markets to enter and how to compete in the market) that the organisation intends to take over the long-term to meet its objectives. Strategic planning draws on a wide range of management accounting information from costing, budgeting, performance measurement systems, as well as information from analytical studies, both external and internal to the organisation (Smith, 2010). The implementation of the strategy requires management accounting system link the long term plans to the budgeting system, to produce annual budgets that supports the2 organisation’s strategies. Performance Measurement Systems which forms a part of the management accounting system can be used to compare actual outcomes to budgets and other targets that focus on the organisation’s trategic objectives (Smith, 2010). With cut-throat competition in the market-place, well managed organisations focus their objectives and strategies on building and maintaining sources of competitive advantage. Thus Management Accounting Systems contributes to improving the organisation’s competitive advantage in terms of quality, delivery time, flexibility, innovation and cost through modern process improvement and cost management techniques. It also provides information to help manage resources, through systems for planning (e. g. budgets) and control (e. g. performance measures). Furthermore, Management Accounting System also provides estimates of the costs of the organisation’s output – goods and services, to support both the strategic and operational decision needs of managers. Cost Accounting Reporting System on a standalone basis helps the organisation in ascertaining the cost of the product, job or services. The reporting system provides detailed information about the composition of total cost for determining the selling price of the product or service under different conditions. Fully developed cost accounting system provides ready information regarding stock of raw material, work-in-progress and finished goods and also facilitates in the preparation of financial and other statements at such intervals as desired by the management. Cost accounting reporting system also helps in measuring and further increasing the efficiency of the organization (Horngren et al, 2010). This process involves a study of the processes and procedures used in manufacturing or providing goods or services to measure the efficiency of the organisation or departments and devising means of increasing the efficiency. Thus, the cost accounting information becomes the basis of formulating forward-looking operative policies. The Cost accounting information is also used to control and reduce cost and hence increasing the profits thereby increasing the customer and shareholder value (Smith, 2010). The techniques that are used for controlling cost are budgetary control and standard costing methods. The cost accounting information makes possible for the management to distinguish between profitable and unprofitable operations. Concentrating on profitable operations and eliminating non-profitable ones can maximize profit. This information also helps in eliminating wasteful expenditure of resources at various levels and will help the management in forming future course of action. Compared to other supportive reporting systems like Financial Accounting System, which provides information about the financial position and past performance of an organization on an annual or quarterly basis to investors, banks, regulators and other outside parties, Cost and Management Accounting Systems can provide information on a short and long term basis which can be past, present and future oriented and can satisfy the short and long term decision making needs of the management towards fulfilling the organizational goals (Horngren et al, 2010). The factors that contribute towards fulfilling the organizational goal of increasing profits and shareholder wealth like information for planning and controlling operations, estimates of cost of producing goods and services efficiently; and information for measuring performance can also be provided by Management Accounting Systems. Financial Accounting Reports has to follow very strict guidelines and protocol in its compilation and final presentation form. These norms and guidelines are internationally accepted and implemented while Management Accounting reports are for internal use of management for decision making and may not be completely objective and verifiable but is relevant to the issue at hand (Horngren et al, 2010). Moreover, Financial Accounting reports on the business or company in its entirety, i. e. Financial Accounting reports show the overall picture of a businesses financial position for a certain reporting period and are not concerned with any particular department of the organisation while Management Accounting reports’ primary emphasis is on segment reporting (Smith, 2010). It deals with the various segments like product lines, departments or any other categorization of the company’s activities that management finds useful and is not governed by generally accepted accounting principles. Conclusion In a nutshell, there is a tremendous necessity for management and cost accounting reporting systems in an organisation, not only for achieving the predetermined goals and remain profitable, but also to create value to both customers and shareholders. Since the complexities of running an organisation has increased due to complicated market systems and increased competition, there is a need for the management accounting reporting system to be brought under a common control framework for the effective function of the system and helping the organisation to proactively reduce cost and bring profitability. How to cite What Is Cost Management Accounting Reporting Systems, Essay examples