Indian Railways Financial Capacity Enhancement

Indian Railways Financial Capacity Enhancement Physical and financial capacity enhancement/capacity building of Indian railways over years To analyze how the physical capacity of Indian railways has enhanced over years. To examine financial capacity enhancement of Indian railways over years In our research we have considered two types of Capacity enhancements one is physical capacity and another one is financial capacity. Capacity enhancement has been defined in multiple ways; its ultimate purpose is to leave behind better skilled and oriented individuals, more responsive and effective institutions, and a better policy environment for pursuing development goals. Capacity enhancement at the institutional or policy level has three main ingredients The country’s resources and capabilities An enabling institutional environment Motivations and incentives/pressures that promote and help to sustain behavioral change Capacity utilization: Capacity utilization is a concept in economics and managerial accounting which refers to the extent to which an enterprise or a nation actually uses its installed productive capacity. Thus, it refers to the relationship between actual output that is produced with the installed equipment and the potential output which could be produced with it, if capacity was fully used. If market demand grows, capacity utilization will rise. If demand weakens, capacity utilization will slacken. Economists and bankers often watch capacity utilization indicators for signs of inflation pressures. The capacity utilization rate is also an indicator of how efficiently thefactors of productionare being used. Economic efficiency: In economics, the term economic efficiency refers to the use of resources so as to maximize the production of goods and services. An economic system is said to be more efficient than another (in relative terms) if it can provide more goods and services for society without using more resources. In absolute terms, a situation can be called economically efficient if: No one can be made better off without making someone else worse off (commonly referred to asPareto efficiency). No additional output can be obtained without increasing the amount of inputs. Production proceeds at the lowest possible per-unit cost. Technical efficiency: Technical efficiency means that natural resources are transformed into goods and services without waste, Situation where it is impossible for a firm to produce, with the given know how, (1) a larger output from the same inputs or (2) the same output with less of one or more inputs without increasing the amount of other input. Technical efficiency is the effectiveness with which a given set of inputs is used to produce an output. A firm is said to be technically efficient if a firm is producing the maximum output from the minimum quantity of inputs, such as labor, capital and technology. Productivity: Productivity is a measure of the efficiency ofproduction. Productivity is a ratio of production output to what is required to produce it (inputs). The measure of productivity is defined as a total output per one unit of a total input. Physical capacity Railway stations Employees Route length Locomotives Total investment Capital at charge Passenger service vehicles Volume of traffic Other coaching vehicles Wagons (To calculate efficiency and productivity we must apply models and tests. Dan bogart and lathika have used cobb douglas production function to calculate efficiency in the operations. Alivelu used a model to calculate productivity. DEA may be used) Locomotives, coaches, wagons and other type of railway vehicles are together called as rolling stock, rolling stock originally referred to the vehicles that move on a railway, it usually includes both powered and unpowered vehicles (Wikipedia). In In some countries the term is usually use to refer only to unpowered vehicles, specifically excluding locomotives which may be referred to as running stock, traction or motive power. In India all the railway vehicles are called as rolling stock. In simple language locomotive is also called as engine, it is a rail transport vehicle that provides the motive power for a train. The word locomotive originates from the Latin word loco which means from a place and motivus which means causing motion. A locomotive has no payload capacity of its own and its sole purpose is to move the train along the tracks. A wagon is a large container on wheels which is pulled by a train. Goods wagons or freight wagons are unpowered railway vehicles that are used for the transportation of cargo. OTIF definition: a railway vehicle not provided with a means of traction, which is intended to carry goods. A passenger car is also known as bogie in India. It is a piece of railway rolling ,stock that is designed to carry passengers. The term passenger car is also associated with a sleeping car, baggage, dining, railway post office and prisoner transport cars. EMU DMU DHMU (EMU) A set of electrically powered self-propelling passenger rail vehicles able to operate in multiple with other such sets (DMU) A set of diesel-powered self-propelling passenger rail vehicles able to operate in multiple with other such sets. Such units, especially those consisting of a single vehicle, are sometimes termed railcars . A  diesel multiple unit  or  DMU  is a multiple-unit train powered by on-board diesel engines. A DMU requires no separate locomotive, as the engines are incorporated into one or more of the carriages. They may also be referred to as a railcar or railmotor, depending on country. Diesel-powered units may be further classified by their transmission type: diesel-electric (DEMU), diesel-mechanical (DMMU) or diesel-hydraulic (DHMU). Diesel-mechanical In a diesel-mechanical multiple unit (DMMU) the rotating energy of the engine is transmitted via a gearbox and driveshaft directly to the wheels of the train, like a car. The transmissions can be shifted manually by the driver, as in the great majority of first-generation British Rail DMUs, but in most applications gears are changed automatically. Diesel-hydraulic In a diesel-hydraulic multiple unit, a hydraulic torque converter, a type of fluid coupling, acts as the transmission medium for the motive power of the diesel engine to turn the wheels. Some units feature a hybrid mix of hydraulic and mechanical transmissions, usually reverting to the latter at higher operating speeds as this decreases engine RPM and noise. Diesel-electric In a diesel-electric multiple unit (DEMU) a diesel engine drives an electrical generator or an alternator which produces electrical energy. The generated current is then fed to electric traction motors on the wheels or bogies in the same way as a conventional diesel electric locomotive. [1] In modern DEMUs, such as the Bombardier Voyager family, each car is entirely self-contained and has its own engine, generator and electric motors. [1] In older designs, such as the British Rail Class 207, some cars within the consist may be entirely unpowered or only feature electric motors, obtaining electrical current from other cars in the consist which have a generator and engine. Year No. of railway stations Employees (in thousands) Route length (in kilometers) Total investment (in crore) Capital at charge 1980-81 7035 1572 61240 7448.4 6096.3 1981-82 7072 1575 61230 8164.3 6698.1 1982-83 7068 1584 61385 8882.2 7251.1 1983-84 7065 1592 61460 9401.4 7567.8 1984-85 7093 1603 61850 10377.3 8285.6 1985-86 7092 1613 61836 11492.0 9078.1 1986-87 7105 1611 61813 13306.9 10373.1 1987-88 7084 1618 61976 15177.6 11622.2 1988-89 7083 1626 61985 17239.4 12987.5 1989-90 7076 1647 62211 19730.6 14629.5 1990-91 7100 1652 62367 22200.5 16125.8 1991-92 7116 1654 65458 24808.4 17712.5 1992-93 7043 1646 62486 28524.3 20123.2 1993-94 7050 1625 62462 32212.0 22620.6 1994-95 7056 1602 62660 35618.2 24924.8 1995-96 7068 1587 62915 39816.0 27712.89 1996-97 6984 1584 62725 44627.3 30911.77 1997-98 6929 1579 62495 49057.8 33846.33 1998-99 6896 1578 62809 53657.6 36829.34 1999-00 6867 1577 62759 58353.4 39772.06 2000-01 6843 1545 63028 63341.01 43051.88 2001-02 6856 1511 63140 70117.47 47147.35 2002-03 6906 1472 63122 77915.78 51099.09 2003-04 7031 1442 63221 87474.50 56061.79 2004-05 7133 1424 63465 98490.02 59346.93 2005-06 6974 1412 63332 112180.41 66878.37 2006-07 6909 1398 63327 130168.71 76030.69 2007-08 7025 1394 63273 151434.35 88521.14 2008-09 7030 1386 64015 176726.41 104301.25 2009-10 7083 1362 63974 203315.37 123000.69 2010-11 7133 1328 64460 231615.25 143220.57 2011-12 7146 1306 64600 257958.35 161447.97 2012-13 2013-14 Source: statistical summary- Indian railways Year Passenger carriage EMU DMU DHMU Other coaching vehicles (in units) Wagons (in units) Locomotives(in units) steam diesel electric 1980-81 27410 2625 8230 400946 7469 2403 1036 1981-82 27192 2658 8058 392062 7245 2520 1104 1982-83 26894 2765 7840 383431 6292 2638 1157 1983-84 27311 2837 7751 374757 6217 2800 1194 1984-85 27793 2957 7789 365392 5870 2905 1252 1985-86 27735 2965 7543 359617 5571 3046 1302 1986-87 27629 2988 7336 354041 4950 3182 1366 1987-88 27466 2977 7274 346844 4427 3298 1433 1988-89 27715 3052 7077 345821 3826 3454 1533 1989-90 27969 3100 6861 349661 3336 3610 1644 1990-91 28677 3142 6668 346102 2915 3759 1743 1991-92 29469 3366 6491 346394 2492 3905 1871 1992-93 30298 3444 6158 337562 1725 4069 2012 1993-94 30537 3537 5955 312405 911 4192 2117 1994-95 30036 3618 5536 291360 358 4259 2302 1995-96 29472 3691 5694 280791 209 4313 2387 1996-97 29978 3846 5460 272144 85 4363 2527 1997-98 30739 3971 5432 263981 64 4496 2646 1998-99 31554 4076 5338 252944 58 4586 2785 1999-00 32208 4266 4891 234397 56 4651 2810 2000-01 33236 4668 4731 222193 54 4702 2810 2001-02 34338 4876 4827 216717 53 4815 2871 2002-03 34871 4957 4904 214760 52 4699 2930 2003-04 35654 5278 5519 227752 45 4769 3004 2004-05 37087 5388 5600 222409 44 4807 3065 2005-06 38156 5894 5612 207983 44 4793 3188 2006-07 38855 6454 5905 207723 43 4816 3294 2007-08 40696 6641 6180 204034 44 4843 3443 2008-09 42079 6984 5985 212835 43 4963 3586 2009-10 43526 7487 6477 220549 42 5022 3825 2010-11 45048 8053 6500 229997 43 5137 4033 2011-12 46688 8617 6560 239321 43 5197 4309 2012-13 Source: statistical summary- Indian railways Capacity enhancement in Passenger service Year No. of passenger origination( in million) Passenger kms (in million) Passenger earning (in crore) 1980-81 3613 208558 827.5 1981-82 3704 220787 988.6 1982-83 3655 226930 1161.6 1983-84 3325 222935 1351.9 1984-85 3333 226582 1456.8 1985-86 3433 240614 1719.4 1986-87 3594 256535 1939.7 1987-88 3792 269389 2058.1 1988-89 3500 263731 2453.4 1989-90 3653 280848 2666.4* 1990-91 3858 295644 3144.7* 1991-92 4049 314564 3681.6 1992-93 3749 300103 4311.2 1993-94 3708 296245 4891.2 1994-95 3915 319365 5458.8 1995-96 4018 341999 6113.0 1996-97 4153 357013 6616.1 1997-98 4348 379897 7554.0 1998-99 4411 403884 8526.7 1999-00 4585 430666 9555.6 2000-01 4833 457022 10483.2 2001-02 5093 490912 11162.2 2002-03 4971 515044 12540.8 2003-04 5112 541208 13259.8 2004-05 5378 575702 14072.52 2005-06 5725 615614 15080.77 2006-07 6219 694764 17176.01 2007-08 6524 769764 19783.25 2008-09 6920 838032 21866.48 2009-10 7246 903465 23414.44 2010-11 7651 978508 25705.64 2011-12 8224 1046522 28246.43 2012-13 Source: statistical summary- Indian railways Capacity enhancement in freight service Years Total traffic Tonnes originating (in millions) Total traffic net tonne kms (in millions) Earnings from freight carried 1980-81 220.0 158474 1550.9 1981-82 245.8 174202 2250.3 1982-83 256.0 177767 2865.9 1983-84 258.0 178446 3234.3 1984-85 264.8

The Significance of internal control for management

The concern hazards cause by conditions, events, fortunes, actions or inactivities that could impact the entity ‘s ability to accomplish the end and put to death its schemes ( CA, 2009, p146 ) . That straight influence on entity ‘s endurance and profitableness ( Gay & A ; Simnett, 2007, p204 ) . The internal control was a procedure designed to supply sensible confidence as to accomplish: effectivity and efficiency of operations, dependability of fiscal coverage, and conformity with applicable Torahs and ordinances ( Leitch, 2008, p14 ) . The important of internal control are ‘management must trust on legion studies and analyses to efficaciously command operations, afford protection against human failings and cut down the possibility that mistakes, and economic fee of scrutinizing restrictions without trusting on the client ‘s system of internal control ( Leung & A ; Coram & A ; Cooper, 2007, p290 ) . ‘ ‘An internal control construction consists of policies and processs designed to supply direction with sensible confidence that the company achieves its aims and ends. ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p316 ) . ‘ There are some restrictions of inherent that can ne'er be regarded as wholly effectual, irrespective of the attention followed in their design and execution. Those are showed as follow ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p317 ) : Cost-efficient of control are required by direction. The controls may non be directed at unusual minutess. The possible human mistakes which include sloppiness, distraction, error. Circumvention of controls those perchance through collusion with parties outside the entity or with employees of the entity. Person responsible for exerting control could perchance mistreat that duty. Procedures may go unequal due to alterations in conditions. Internal control encourages efficient and effectual usage of its resources. The nucleus construct is right information for internal determination devising. Safeguarding assets and records is another of import portion of effectivity and efficiency ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p318 ) . Harmonizing to AUS 402 provinces: ‘the hearer should obtain and apprehension of the internal control construction sufficient to be after the audit and develop an effectual audit attack. ‘ Controls related to the dependability of fiscal coverage and controls over category of minutess, both of those should be chiefly concerned by hearers. If internal controls decently design and implement, so that can be effectual in forestalling or observing fraud ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p318 ) . There are some of import constituents of internal control: First, the control environment includes actions, policies and processs that reflect the overall attitudes of top direction, managers and proprietors of an entity about internal control. It is importance to the entity. Through direction ‘s doctrine and operating manner that can supply clear signals to employees about the of import of internal control. The organisational construction of corporation defines the bing lines of duty and authorization. The internal audit map should be established to supervise the effectivity of controls ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p320 ) . Second, the entity ‘s accounting information system is designed to place, assemble, sort, analyse, record and describe the entity ‘s minutess. It is besides used to keep answerability for the related assets ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p307 ) . Third, all corporations, irrespective of size, construction, nature or industry, face assortment of hazards form operation and beginnings, so that must be managed.p324 The most of import component is control processs. Control procedures has five types of specific control activities: ( 1 ) equal separation of responsibilities, ( 2 ) proper mandate of minutess and activities, ( 3 ) adequate paperss and records, ( 4 ) physical control over assets and records, ( 5 ) independent cheques on public presentation ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p309 ) . Adequate separation of responsibilities include: separation of the detention of assets from accounting ; separation of the mandate of minutess from the detention of related assets ; separation of operational duty from record-keeping duty ; separation of IT responsibilities from responsibilities of cardinal users outside IT ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p309 ) . Proper mandate of minutess and activities include two parts. They are establishes policies for the corporation to follow ( General mandate ) and specific applies to single minutess ( specific mandate ) ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p309 ) . The most of import is equal paperss and records. The paperss must be proved that all assets are decently controlled and all minutess are right recorded. As relevant rules dictate, paperss and records should be ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p311 ) : ‘Pre-numbered consecutively to ease control over losing paperss and as an assistance in turn uping paperss when they are needed at a ulterior day of the month. Prepared at the clip a dealing takes topographic point or every bit shortly as possible thereafter. Sufficiently simple to guarantee they are clearly understood. Designed for multiple utilizations. Constructed in a mode that encourages right readying. ‘ Physical control over assets and record mean to keep equal internal control it is indispensable to protect assets and records ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p328 ) . The internal control besides need supervising activities that ‘deal with on traveling or periodic appraisal of the quality of internal control public presentation by direction to find that controls are runing as intended and that they are modified as appropriate for alterations in conditions ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p313 ) ‘ . An internal control failing means absence of adequate controls which lead to hazard of misstatements ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p338 ) . Identify and measure failings should hold four-step attack: indentify bing controls, indentify the absence of cardinal controls, determine possible stuff misstatements that could ensue, see the possibility of counterbalancing controls. 2.0 Gross saless and aggregation rhythm 2.1 Theory discuss Control over categories of minutess should be designed that relate to scrutinize aims ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p303 ) . Transaction-related audit objectives-general signifier Gross saless transaction-related audit aims Recorded minutess exist ( being ) . Recorded gross revenues are for cargos made to bing clients. Existing minutess are recorded ( completeness ) . Existing gross revenues minutess are recorded. Recorded minutess are stated at the right sums ( truth ) . Recorded sale are for the sum of goods shipped and are right billed and recorded. Minutess are decently classified ( categorization ) . Gross saless minutess are decently classified. Minutess are recorded on the correct day of the months ( clocking ) . Gross saless are recorded on the right day of the months. Recorded minutess are decently included in the maestro files and right summarized ( posting and summarisation ) . Gross saless minutess are decently included in the maestro files and are right summarized. ‘The gross revenues and aggregation rhythm involves the determinations and procedures necessary for the transportation of the ownership of goods or services to clients after they are made available for sale ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p452 ) ‘ Summary of transaction-related audit aims and cardinal internal controls for gross revenues ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p461 ) . Transaction-related audit nonsubjective Key internal control Recorded gross revenues are for cargos really made to bing clients. ( being ) Recording of gross revenues is supported by authorised transportation paperss and approved client orders. Recognition is authorized before shipment takes topographic point. Gross saless bills are prenumbered and decently accounted for. Merely client Numberss bing in the computing machine informations files are accepted when they are entered. Monthly statements are sent to clients ; ailments receive independent follow up. Existing gross revenues minutess are recorded. ( completeness ) Transportation paperss are prenumbered and accounted for. Gross saless bills are prenumbered and accounted for. Transporting paperss are matched with related gross revenues bills and client orders. Recorded gross revenues are for the sum of goods shipped and are right billed and recorded. Determination of monetary values, footings, cargo and price reductions is decently authorized. Invoice readying is internally verified. Approved unit selling monetary values are entered into the computing machine and used for all gross revenues. Batch sums are compared with computing machine sum-up studies. Gross saless minutess are decently classified ( categorization ) . An equal chart of histories is used. Gross saless minutess are internally reviewed and verified. Gross saless are recorded on the correct day of the months ( clocking ) . Procedures require charge and recording of gross revenues on a day-to-day footing as near to clip of happening as possible. Gross saless are internally verified. Gross saless minutess are decently included in the histories receivable maestro file and are right summarized ( posting and summarisation ) . Regular monthly statements are sent to clients. Histories receivable aged listing is reviewed. Histories receivable maestro file or test balance sums are compared with general leger balance. 2.2 Case analysis Based on the current operation of gross revenues and aggregation rhythm, there are some failings in the present system. These failings addition concern hazard. First, there is non effectual and efficient cardinal service of clients ‘ order. ROOFLEX wholly has eight distribution centres. Each distribution trade with clients ‘ order entirely. Sometimes, the distribution lines can non be used effectivity. That means ship the goods by single distribution centres which receive the order. That likely increases the cost of cargo. If one distribution centre is nearer than another distribution, the far off distribution centre receives the order and so ships the goods entirely that increase the cost of concern. Second, the caput office can non instantly cautionary and pull off the operational state of affairs of eight distribution centres and stock list. Transmitted despatch inside informations are input to the invoicing tally on hebdomadal. Each distribution chiefly operates by itself. Being of client and stock list besides merely is checkered hebdomadal. Third, the despatch paperss and notes non unity. In the procedure of distribution of goods, there are merely three paperss. However, information of the three paperss is different. One transcript is used for look intoing measures. The 2nd 1 is used as the client ‘s advice note. The last 1 is used by driver and client ‘s response. There is non complete papers and note in the procedure of goods reassigning. Fourthly, the information of any alteration such as losing, add-on and duplicate, those can non be reported to head office duly. In present system, losing despatch notes are merely study one time. Those are sent to gross revenues section where it is filed. Last, the information of orders besides can non be recorded instantly by caput office. The information of client ‘s order and inside informations of dispatchs are non recorded in informations base instantly in present system. The information is inputted hebdomadally. The sale clerks input the information when they receive. 2.3 Recommendations If despatch notes are added, duplicated or lost when input to the invoicing tally, there are hazards of losing inside informations, confounding stock list, detaining informations entry, and inefficient direction. Harmonizing to present operational state of affairs, the suggestion should be: First, the ROOFLEX LIMITED should hold complete enrollment system. The paperss and notes should be recorded instantly and consistently in order to guarantee security and integrate of inside informations. Each of these procedures must maintain the groundss and recording equipments. For illustration, each despatch paperss should include the client ‘s order figure, the measure and class. Then, based on the different intent, the inside informations can be different. Documents and records for the gross revenues and aggregation rhythm ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p453 ) . Classs of minutess Histories Business maps Documents and records Gross saless Gross saless Histories receivable Processing client orders Allowing recognition Transporting goods Charging clients and entering gross revenues Customer order Gross saless order Customer order or gross revenues order Transporting papers Gross saless bill Gross saless diary Drumhead gross revenues study Histories receivable maestro file Histories receivable test balance Monthly statements Cash grosss Cash at bank Histories receivable Processing and entering hard currency grosss Remittance advice Prelisting of hard currency grosss Cash grosss diary Gross saless returns and allowances Gross saless returns and allowances Histories receivable Processing and entering gross revenues returns and allowances Credit note Gross saless returns and allowances diary Write-off of bad histories Histories receivable Provision for dubious debts Writing off bad histories receivable Bad history mandate signifier General diary Bad debt disbursal Bad debt disbursal Provision for dubious debts Supplying for bad and dubious debts General diary Second, ROOFLEX LIMITED should construct a cardinal data-processing library. That means edit all client orders ‘ order figure and kind. It makes client order to easy happen and alter. Third, ROOFLEX LIMITED should set up timely airing of remote informations system. Head office can efficaciously transport out macro-control and resource allotment. Information of client orders can be inputted instantly. That avoids unneeded cost of direction and cargo. Inventory besides can be more precise controlled over. Any losing or losing can be traced to the centre information base. Any adding or doubling besides can be edited straight and instantly through remote information system. However, sometimes those suggestions which are discussed as above will increase the company ‘s operational cost, but it is merely through these recommendations in order to guarantee the company ‘s development and effectual direction. If there is the event of informations loss or mis-management, so the harm of the company is much larger than the current betterment program. 3.0 Payroll rhythm 3.1 Theory discuss Internal controls for paysheet ( Homewood, 2001, p171 ) Control aim Details Specific internal control Care of complete records All minutess should be recorded decently Payroll checks should be prenumbered and wholly accounted for Validity All payroll minutess should be for labour services provided by non-fictitious employees Payroll minutess should be authorized Time cards should be approved, and compared with leave and absentee studies Separation of responsibilities berween payment and work blessing Mandate processs for work public presentation, wage rates and tax write-offs Internal cheque comparing paysheet with expiration studies to forestall payments to fabricated employees Accuracy Payroll minutess should be accurately recorded Payroll minutess should be decently classified Payroll minutess need to be recorded in a timely manner Internal cheque on clip cards, wage rates and tax write-offs Internal rapprochement of paysheet registry to payments and employee records Chart of histories process Precautions Access to employee and paysheet records restricted to sanctioned staff members Duties for paysheet readying, subscribing wage checks and paysheet distribution need segregation Accountability Unclaimed pays necessitate to be controlled Unclaimed checks should be returned to histories, placed in a suspense history and finally voided Independent rapprochement of paysheet bank history Valuation End of twelvemonth liability should be reconciled to payroll registry 3.2 Case analysis Based on present paysheet system, there are some hazards in ROOFLEX LIMITED. First, the occupation cards and absence faux pass are non recoded seasonably. The occupation cards and absence faux pass merely be finished hebdomadally. That increases the hazard of rawness and non-precision of information. Second, the occupation cards and absence faux pass are completed by employees. Employees record the occupation cards and absence faux pass by themselves that increase the hazard of stuffs misstatement. Sometimes, employees can non enter the occupation cards and absence faux pass bona fide. Employees normally do non hold authorization of finishing own the occupation cards and absence faux pass. Third, the procedure of paysheet rhythm perchance be confounding information. When all occupation cards and absence faux pass are batched together, that make the section caputs confuse the information. In other words, the section caputs confuse the inside informations of the occupations and absences of employees. The section caputs can non separate the state of affairs of each employee. Finally, the Final page of an input listing is fuzzed inputting. The qualitative and quantitative of the Final page of an input listing is besides uncertainness. The points are non expressed and specific. Such as, harmonizing to the present Final page of an input listing, some employees entire on the job hours are calculated, and others are non be calculated. The each employee ‘s rate of wage is non defined. There is the job of rejection. Those increase the hazard of stuffs misstatement, and the irrational nature of pay payment. The tax write-offs, gross wage and net wage are non included in the Final pages of an input listing. 3.3 Recommendations Harmonizing to the present paysheet system, the suggestions of ROOFLEX LIMITED show as below: First, the employee subdivision quickly needs to update records. Independent cheques should be made of files that against paysheet records. Second, the procedures of paysheet rhythm need to clear up the mandates. The employees ‘ occupation cards and absence faux pass should be made by independent employee who is non-fictitious employee. The occupation cards and absence faux pass should be made daily. The primary aim is to guarantee that merely bona fide employees are paid for existent work performed ( Leeson & A ; Sisto & A ; Flanders, 2010, p76 ) . Third, the Final page of an input listing must include each rate of wage which relate to occupation cost base. It besides should affect each employee ‘s working hours, tax write-off, gross wage, and net wage. The entire on the job hours and sum of payment should be recorded in the Final page of an input listing. The reject points needed to be recalculated and so recorded in the Final page of an input listing. The most of import is the points of the Final page listing that can be traced to each employee and each section. The figures should be accurate and appropriate. 4.0 General controls of the company ‘s application system development 4.1 Theory discuss The general controls ‘ definition is ‘those manual and computing machine controls that relate to all or many computerized accounting applications to supply a sensible degree of confidence that the overall aims of internal control are achieved and assist guarantee the continued proper operation of information systems ( Gay & A ; Simnett, 2007, p363 ) ‘ There are five types of general controls: organisational control, systems development and care controls, entree controls, informations and procedural controls ( Leung & A ; Coram & A ; Cooper, 2007, p297 ) . ‘Application systems development and care controls relate to the mandate, bing, transition, proving, execution and certification of new and revised systems and applications ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . ‘ 4.2 Case analysis Base on the description of the application system development of the instance, there are several failings in the present processs of ROOFLEX LIMITED. First of wholly, there are non clear and specific governments which relate to the different degree of direction. The procedure repetition some the stairss and permissions. The responsibilities and duties are non distinguished clearly and decidedly. Second, the processs deficiency of the effectual communication channel. The procedure of the signifier passing is excessively cumbrous and complex. The staffs merely write their sentiments in the signifier. Sometimes, that will do the following staff ‘s confusing. Third, certification of new systems and applications are unequal. The coder updated the plan certification. The analyst checked the alteration petition and updated the paperss once more. The certifications are non adequately understood and depict the system. The content of the certifications are is non complete. Fourthly, there is non important trial about the new system. Programmer merely repeated the few stairss for the whole system trial. The trial of new system besides do non compare with the old system to happen the inadequacy. Finally, the whole procedure perchance irrespective the job of transition. 4.3 Recommendations Harmonizing to the present process, the suggestions are showed as follow: First, ROOFLEX LIMITED should place the duties of the different degrees of staffs ( Leeson & A ; Sisto & A ; Flanders, 2010, p146 ) . Position Duties CIS director Maintains control over all CIS activities Systems analyst Responsible for the rating and design of bing and new systems. Programmer Based on the above specifications the coder develops flow charts and plans. Computer operator In really big organisations with a separate computing machine section the computing machine operator runs, operates and executes computing machine hardware and plans in conformity with set operating instructions. Data entry operator Inputs dealing informations into the computing machine Librarian Maintains both detention and control over systems certification. Data control group Supervises the input, processing and end product of all informations. Second, the testing of new system should supply the consequences that are satisfied its original design specifications. In other manus, the testing should guarantee all plans can be operated with other bing plans ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . The pilot proving procedures is the utile manner to be used to measure the new system ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . The consequences of pilot testing can be used to measure whether or non the new system is appropriate. Third, the certification should be achieved flow charts and described the whole system such as the of import reformation and most of import portion of plan. Fourthly, the old system ‘s files and paperss should be converted to the new system wholly and accurately ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . Fifthly, the whole procedure of the application development should set up a smooth communication channel. Each measure should be suitably separated. Mention: Arens, A, A & A ; Best, P, J & A ; Shailer, G, E, P & A ; Fiedler, B, A & A ; Loebbecke, J, K. ( 2002 ) . Auditing in Australia: An incorporate attack. ( 5th ed. ) . Naval special warfare: Pearson Education Australia. Arens, A, A & A ; Best, P, J & A ; Shailer, G, E, P & A ; Fiedler, B, A & A ; Loebbecke, J, K. ( 2007 ) . Auditing in Australia: An incorporate attack. ( 7th ed. ) . Naval special warfare: Pearson Education Australia. Homewood, L ( 2001 ) . Auditing Fundamentalss. Vic: Third Imperativeness Leitch, M. ( 2008 ) . Intelligent Internal Control and Risk Management: Planing High-Performance Risk Control Systems. Burlington: Gower Publishing Company Leung, P & A ; Coram, P & A ; Cooper, B. ( 2007 ) . Modern Auditing Assurance Services. ( 3rd ed. ) . QLD: John Wiley & A ; Sons Australia, Ltd. Leeson, D & A ; Sisto, S, D & A ; Flanders, D. ( 2010 ) . Internal Controls and Corporate Governance. ( 3rd erectile dysfunction ) . Naval special warfare: Pearson Australia The Institute of Chartered Accountants in Australia. ( 2009 ) . Australia Audit Manual for Small and Medium Sized Businesses. Sydney: Thomson Reuters ( professional ) Australia Limited. Part B 1.0 Introduction Presents, harmonizing to the influences by concern, it increases the demand of scrutinizing and confidence services. Hearers become to play highly of import functions in concern activities. The ethical regulations and ethical decision-making theoretical accounts are associated with the scrutinizing profession. The credence of the duty of actions is separating grade of the accounting profession in the public involvement. So, members should detect and follow with the ethical demand of this codification. That alternatively of lone satisfies the demands of single client or employer. It becomes hearers † duties. The codification of moralss is formal and systematic regulations, rules, ordinance or jurisprudence. It is developed by community which promotes its well-being. It besides excludes or punishes any understanding behaviours. Therefore, a codification of moralss may function several intents. For illustration ( CALOT? , 2008 ) : 1. Make expressed values that may be implicitly required. 2. Bespeak how member to move towards one another. 3. Supply an nonsubjective footing for countenances against people who break the regulations. In order to avoid the possible auditing menace, the hearers have to analysis the instance from several parts. In this essay, I will analyse the state of affairss and characters that hearer can non scrutinize the companies. I besides will discourse which company can be audited by hearer. 2.0 Client Acceptance portion A batch of facets should be considered before an hearer accepts a new client and set up relationship in public pattern. The most of import is whether the credence will make menaces to compliance with the cardinal rules. For illustration: The client ‘s issues exist some dubious points and jobs. Client ‘s issues could endanger conformity with the cardinal rules, such as some illegal activities related to the client issues ( APES110 s210, 2006 ) . If the identified menaces are non similar as clear insignificant, precautions. They should be applied to extinguish the identified menaces and cut down the hazards to an acceptable degree. In the other words, the important menaces must be clearly evaluated ( APES 110 s210, 2006 ) . However, if the client has menaces and high hazards which can non be eliminated or kept in the acceptable degree, the audit should reject to scrutinize the company. Those menaces and high hazards are showed as follow parts. 2.1 Threats and Precautions Conformity with the cardinal rules may potentially be threatened by a broad scope of fortunes ( APES 110, 2006 ) . Such as: Self-interest Self-review Advocacy Acquaintance Bullying 2.1.1 Self-interest menace The struggle of involvement state of affairs may be by the undermentioned grounds: The first ground is the hearers and professional member of audit squad who is non capable of exerting nonsubjective and impartial judgements in relation to the behavior of scrutinizing. Another ground is a sensible individual who knows all relevant facts and fortunes. The individual would reason that the hearer or a professional member of the audit term is non capable of exerting impartial judgements in relation to the behavior of the auditing ( APES 110, 2006 ) . For illustration: 1. The hearers have close concern relationship with a client. 2. The hearers are jointly keeping a fiscal involvement with a client. 3. The hearers have possible employment with a client. 2.1.2 Self-review menace A self-review menace exists whenever an hearer provides the audit client with rating services that result in the readying of a rating. It is incorporated into the client ‘s fiscal study ( sexto, 2009 ) . The self-review menace could non be reduced to an acceptable degree by the application of any precaution if the rating service involves the rating of affairs stuff of the fiscal statements, and the rating involves a important grade of subjectiveness. So that, such rating services should non be provided ( APES 110, 2006 ) . The important illustrations are showed as followers: A member of the confidence squad who late have been a manager or senior officer in the client. It will straight impact the capable affair of the confidence battle if the individual carry out service for the client. After being involved in their design or execution, hearers report on the operation of fiscal systems 2.1.3 Advocacy menace Advocacy can be seen as a calculated procedure of talking out on issues of concern that in order to exercise some influence on behalf of thoughts or individuals. In scrutinizing, the protagonism may be when the hearer make managerial determinations on behalf of the client, usage persons that involve the audit to set about the work, and the hearer commit the audit client for dealing ( APES 110, 2006 ) . For illustration: A entity is a fiscal statement audit client and the portions are promoted in a listed entity Acting as an advocator on behalf of an confidence client in judicial proceeding or disputes with 3rd parties. 2.1.4 Familiarity menace A acquaintance menace happens because the house or single individual in an battle squad. It may go excessively sympathetic to the client ‘s involvements when there is a close or long-run relationship with a client, its managers, officers or employees ( APES 110, 2006 ) . For illustration: Director or officer of the client holding a stopping point or immediate household relationship with a member of the battle squad. A manager or officer of the client or an employee in a place to exercise direct and important influence over the capable affair of the battle is former spouse of the house. 2.1.5 Intimidation menace When a individual in the battle squad, he or she may be deterred from moving objectively and exerting professional incredulity by menaces. The menaces include existent menaces and perceived menaces which from the managers, officers or employees of an confidence client ( APES 110, 2006 ) . For illustration: Bing threatened with judicial proceeding. In order to cut down fees, hearer is pressured to cut down unsuitably the extent of work performed. There must be appropriate precautions that relate to obtain cognition and understand of the client, such as its directors and proprietors responsible for its direction and concern activities. It besides has to better corporate administration patterns or internal controls by procuring the client ‘s committedness. A member in public pattern should worsen to come in the client relationship if it is non possible to cut down the menaces to an acceptable degree ( APES 110, 2006 ) . 3.0 Engagement credence portion A member in public pattern should hold to supply merely those services. The member is competent to execute in public pattern. Before accepting a specific client battle, a member should see whether credence would make any menaces to compliance with the cardinal rules in public pattern ( APES 110, s210 ) . The member should measure whether such trust is warranted if the member in public pattern intends to trust on the advice of an expert. The member should besides see the factors such as expertness, resources, repute, and applicable professional and ethical criterions. This sort of information may be got from the expert. That come from anterior association or confer withing others ( APES 110 s210, 2006 ) . 4.0 Case concerned changing or replacing When a member consider to tender for an battle which presently held by another professional comptroller, or who is asked to replace another professional comptroller in public pattern, he or she should find whether there exist any appropriate grounds, professional or something else for non accepting the battle ( APES 110 s210, 2006 ) . For illustration ( in public pattern ) : A proposed comptroller accepts the battle which has some menaces of professional competency and due attention. It is, nevertheless, the comptroller does n't recognize it before accepts battle. In order to assist the member to make up one's mind whether it would be appropriate to accept the battle in public pattern, the significance of the menaces should be evaluated by direct communicating with the bing comptroller for happening the facts and fortunes behind the proposed alteration. For illustration: The facts and dissensions are existed with the bing comptroller that may act upon on determination about whether accepting the assignment can non to the full reflect on the evident grounds of altering in assignment. Before the proposed comptroller who is asked to accept nomination as hearer or replace an bing hearer must pay attending that ( APES 110 s210, 2006 ) : Ask for the prospective client ‘s permission to pass on with the bing hearer. If it is refused the proposed, the hearer should worsen the nomination or audit battle. Once reception of permission, the hearer should inquire for the information in composing from the bing hearer. The hearer enables a determination as whether the audit nomination or the battle can be accepted. If the proposed comptroller is unable to pass on with the bing comptroller, and acquire the honest and unambiguous information, the proposed comptroller should seek to obtain information about any possible enquiries of 3rd parties or background probes. If menaces can non be eliminated or reduced to an acceptable degree, a proposed comptroller should worsen the battle unless there is satisfaction as to necessary facts by other agencies ( Public finance, 2004 ) . 5.0 Decision: The concern and regulative environment in which audit and confidence service suppliers work that continue alteration. In order to execute appropriate and relevant function in such a dynamic environment and go on to run into the public involvement, the methods of scrutinizing and confidence demand to be appropriate. That should be ensured by scrutinizing and confidence ‘s standard-setters. With turning accent on the information and communicating concatenation, the completion and communicating phases of confidence service ‘s battle are besides draw our fading. It impacts on the work of audit and confidence professions. It becomes a important country in the international fiscal markets. It can assist the hearer to avoid the possible hazard and menace which go together with the codification of moralss ( Gay & A ; Simnett, 2007 ) . The hearer can non make an audit for anybody. There are three facets of menaces and hazards should be concerned and evaluated. They are menaces and precautions, engagement credence portion, and instance concerned changing or replacement. Hearers should see the whole fortunes to measure the clients. Hearers besides should cut down the hazards to an acceptable degree. If there are important hazards and leery that will straight act upon on hearers ‘ professional public presentation, the hearer can non accept to scrutinize the client. If the hearer deficiency of the profession cognition about the client ‘s industry, the hearer besides should reject make audit for the client.

The Appeal of Early Childhood Education Essay Topics

The Appeal of Early Childhood Education Essay Topics Possessing some sort of system in the nursery to produce notes on a youngster's social and individual strengths is a very helpful start. Every youngster learns habit and form patterns which aren't easily changed in later decades. It is well-known that education is the secret to a prosperous feature. The programs enable your kid to begin questioning their imagination and motives. Early Childhood Education Essay Topics - What Is It? It emerged as an area of study during the Enlightenment, especially in European countries with higher literacy prices. Next, you will offer specific wellness and safety strategies for parents based on your topic. Every one of the potential topics includes an ethical component you will address in your handout. Therefore, it's required to commit wisdom and work with children following particular procedures. The question of early education ought to be investigated and controlled on the state lev el since it has a very important influence on the economy, social structure and cultural degree of different nations. In this facility, it is not much emphasized. Early education has an extensive history. Early childhood education is something which is relatively new to India and its importance is presently being understood and accepted by a big chunk of societies who belong to different classes. The 30-Second Trick for Early Childhood Education Essay Topics Unfortunately, early childhood is getting a time of prospective nutrition challenges. For instance, employing the feeling of touch to provide the child experience with a number of textures, or changes in temperature are easy, safe methods to stimulate a child's sensory experiences. Again, if your kid is away from you for long spans of time daily, you're not able to observe the influences that they're under. As expected, some children will excel in different locations, while others are going to simply show average outcome. The Ultimate Early Childhood Education Essay Topics Trick Early childhood generally encompasses the initial eight years in the life span of someone. An early childhood education degree is an opportunity to learn about the particular tools that help a young child start to learn and establish an educational foundation for the remainder of their lives. Take a peek at why you ought to keep your children home, right from the preschool decades. Some children act out and could be in need for a different environment besides the home. Ruthless Early Childhood Education Essay Topics Strategies Exploited The kind of degree you hold also play a critical function in deciding the early childhood education salary. In trying to find job opportunities, it's also nice if you came from a dependable school, so better be in the look for the one which isn't only popular but the person who may give you a deserving education that you can impart effectively to youngsters who will be your future cu stomers. There are lots of degree alternatives available for you whether you prefer to pursue a career in early-childhood education. There are lots of degree alternatives available for you whether you prefer to pursue a career in early childhood-education. The End of Early Childhood Education Essay Topics Among many advantages of early childhood education, most fundamental rationale is that education offered in five to eight years is quite influential to what type of person a kid would grow up and is very important for academic and mental development of a person. Consider the sort of education you're enlisting your son or daughter into. Instead the child who's sent to preschool is spending time with different children who don't have exactly the same wisdom as you do. Apart from this, obtaining affordable and excellent child education particularly for children under age 8, is a big worry for many parents. It's still true that you have to be there for your son or daughter, to direct and guide. In the initial two decades, a kid will get conscious of their identity and learn to socialize with other folks. Most importantly, let your son or daughter realize you will always be there every step along the way. Every kid should experience early childhood education till they attend kindergarten. The Early Childhood Education Essay Topics Pitfall The cost of an essay depends upon the total amount of effort the writer has to exert. You've got a rather wide topic for a paper. Introduce your thesis to allows readers to comprehend the big problem, issues or task that you're likely to talk about in your paper. This way your paper is going to be structured and provide data in a logical purchase. The Secret to Early Childhood Education Essay Topics The truth is early childhood is a critical phase of life in conditions of a kid's intellectual, emotional and social improvement. In order to sat isfy the requirements of the youngster, the environment needs to be quiet, easy, warm, peaceful. Innovationism's micro approach can be located in the use of individual subject issue. Social constructivists think that a person's cognitive system is a consequence of interaction in social groups and that learning can't be separated from social life. The Do's and Don'ts of Early Childhood Education Essay Topics There are degrees in early-childhood education that may be taken online together with on campus. Once a lifetime, you have to have thought about doing various degree courses at the exact same moment. Early youth training has gotten a great deal more attention each year because of the outcomes of research which continually document that a kid will turn into a more successful student in the plan of his school years and in higher education if they've been positively impacted in the main grades. Based on the person, going to a true college or university might be a better choice than pursuing a web-based education. Because of this, the Early Childhood Education Excet attempts to test your capability to perform in a selection of real teaching sessions. Toys should be simple and made from all-natural materials. Children may also develop alternative learning styles above their educational experience. Materials available in each and every Interest Learning Center ought to be changed occasionally so that children have access to a range of materials as time passes. Childhood education enables a child to become mindful of her or his motor abilities. Early childhood education is a rather hot topic now-a-days. It helps to enhance development for children. It is a vast topic. Naturally, being an early childhood educator is quite a rewarding career. If you're considering enrolling your son or daughter in early childhood education programs I advise that you do some research online to determine what is offered in your region. Parents can be regarded as a y oungster's first teacher and so an integral portion of the early learning practice. They clearly know this which is why selecting the right school with excellent grades is so important. This informative article helps all 3 groups learn ways to unwind and manage the transition smoothly. Children will need to explore unique thoughts and learn the fundamentals of numbers, letters, and relationships. Be certain to include references at the base of your brochure.

Ethics and the Legalization of Physician-Assisted Suicide - Free Essay Example

Sample details Pages: 5 Words: 1573 Downloads: 5 Date added: 2019/05/31 Category Law Essay Level High school Tags: Assisted Suicide Essay Did you like this example? The debate over physician assisted suicide often leaves many on the fence, with names like death with dignity and describing it as a personal, selfless act, it leaves the wrong idea. These terms are very misleading when itrs taken into account who is affected by the actions of one person. Physician assisted suicide is more specifically when a physician gives the proper information and/or means for a patient to conduct suicide. Don’t waste time! Our writers will create an original "Ethics and the Legalization of Physician-Assisted Suicide" essay for you Create order Life is the very basic right to have and that should not be compromised, it should be protected. Physician assisted suicide should not be legalized rather oners life should be protected. Assisting someone to kill himself should be labeled for exactly as it is, murder. In recent news, a young girl was sentenced to 15 months in jail for assisting her boyfriend in killing himself by text telling him, just do it. Yes, the tone makes quite the difference, but it is contradictory to charge her for her participation in this suicide but encourage a law that would give physicians the ability to write lethal prescriptions and provide counseling on how to properly digest the drug. As one ethicist has stated, In other words, euthanasia and assisted suicide imply that doctors become agents of death and that society legally recognizes a criminal act to be lawful; or even more pernicious, a medical act (Muehlenberg). As a society, oners right to life should not just be handed over to the fate of what someone thinks a life is worth. The fact of the matter is, giving this power to government takes away rights and puts each life at stake regardless of any medical condition. One resea rch assistant from the Devos Center for Religion and Civil Society at the Heritage Society makes a great point stating, The idea that some human beings are disposable shakes the very foundations of a free and equal society (Burke). Looking at the overall issue at hand, for every law passed a certain amount of freedom is taken away. No one person or body of people should have the power to declare someoners life worth living. Dying is a part of life for each person and should be a natural process without intervention from any human. With breakthroughs in medical technology, there are options available to improve oners quality of life. Palliative care is a better choice for not only the patient but the physicians who started in this field for the sole purpose of healing the sick. The last days of someoners life should be about quality not a countdown to what day, hour, or minute is left. Palliative care provides people with serious illness relief from their symptoms improving their quality of life. Modern medicine has came a long way from what would have been excruciating pain waiting for death; now there are many more medicines and therapies available for better care. To further back this claim, a palliative care nurse writes, Today, there is no excuse for any individual, be they adult or infant, to experience an agonizing death. We have an armamentarium of methods and pharmaceuticals (medications) to modify physical pain and death anxiety (Echlin). The potential risk of assisted suicide being merged into palli ative care must be examined as well when looking at this argument. Bringing this into an environment where employees may or may not agree with this would bring conflict in the workplace; some employees may experience great distress if having to take part when not in agreement with the act, and leaves the employees as potential gatekeepers for patients who may want one thing against the family who want another. Some palliative care physicians have stated their stance very clearly: As long as the moral permissibility of assisted suicide or euthanasia remain open questions, palliative care units must be permitted to stand outside of the debate, where they can focus on providing care and comfort for patients approaching death (Anwar, et al, 1075). With all the benefits that palliative care brings to the patient, families, and employees, assisted suicide has no place in the medical field. Assisted suicide is often referred to as a selfless act but it is anything but selfless. The ones who are making the laws are involved as deciding who or who isnt the right candidate to be murdered, the pharmacist that would be filling these deadly prescriptions knowing this will cause one less person to be in the world and most importantly the doctors who get the one on one with this patient who is one minute in their office and the next just another body count. It would be selfish to bring on the argument that this is righteous for one person when in fact, so many others are involved and could potentially damage their own mental health. In the words of a physician himself, Dr.Kenneth R. Stevens, For some of these physicians, the process of participating in physician-assisted suicide exacted a large emotional toll, as reflected by such comments as, It was an excruciating thing to do it made me rethink lifers priorities, This was really hard on me, especially being there when he to ok the pills, and This had a tremendous emotional impact (qtd. In Pies).. Many are familiar that when a physician completes school they are to take an oath, known as, The Hippocratic Oath. Written in the 5th century BC, it is the basis for conduct and ethics in physicians today and as it states, I will neither give a deadly drug to anybody who asked for it, nor will I make a suggestion to this effect (Hippocrates), which goes against the core foundation for which the medical field was built upon. Physician assisted suicide should never be on the shoulders on the doctor for how it would alter their profession, the relationship with the patient, and the toll it would take on the physician himself. With the power over life and death granted the medical profession it would leave some populations at risk and devalues the life of every person. In a healthcare system that is profit driven between HMOrs and insurance companies, it must be examined who will fall victim to the legalization of assisted suicide. Those who are socially and financially disadvantaged would be impacted greatly with less resources to affordable healthcare options. Dr.Rex Greene, Medical Director of the Dorothy E. Schneider Cancer Center at Mills Health Center in San Mateo, stated his concerns with the possible legalization of assisted suicide, The most powerful predictor of ill health is [peoples] income. [Legalization of assisted suicide] plays right into the hands of managed care (qtd. In Golden), with his experience at the front lines of the health care system his opinion should be taken into respecatable consideration when assesing the question whether this should be legal. Ones diagnosed with medical di sabilities are also at risk of abuses with this particular law. It has been reported that the main reason for people looking at this option because they feal lack of control of their own body and having to rely on others. Assisted suicide is not the answer for the ones who feel as though they are losing their dignity, a community must come together to show compassion and thrive on that human connection to help others. In an article titled, Legalizing Assisted Suicide Would Lead To Abuses, one disability advocates writes: but as many thousands of people with disabilities who rely on personal assistance have learned, needing help is not undignified, and death is not better than reliance on assistance. Have we gotten to the point that we will abet suicides because people need help using the toilet? (Golden). Now more than ever is the time to come together human to human and bring a rise in true compassion in society and keep that connectivity between each person regardless of what fina ncial status, disability, or social role they play. A compassionate society would not constitue a law that places one at risk who otherwise can not stand up for himself. The legalization of physician assisted suicide would be detrimental to society and disregards the rights of others. No matter how one tries to describe assisted suicide, it cant be sugar coated. With each person that takes this route someoners rights are taken away, feelings of others are disregarded, and it cant be determined that this is what the person actually wants, to die. Medical technology has come a long way from what used to be. Options are available to prolong and improve quality of life for terminally ill, mentally ill, and the disabled that should be utilized. Rather than push for a law that has no true regulations and leaves so many at risk it should be more of a priority to educate the public of other care options. Many assisted suicide advocates often use the word selfless to describe this act. Suicide is not selfless, being selfless can be reflected by pitching in and helping take care of someone who may need it, standing up for someone who may be discriminated agai nst and arent able to speak up themself, and thinking of the feelings of others before following through with this. The role of society is to protect the rightrs of each other and respect one another. If this law spreads across the country then the thought of ever having a compassionate society will absolutely diminish and human life as we know it will be worth nothing.