FF Managing Diversity Awareness Campaign Essay Example | Topics and Well Written Essays - 2000 words

FF Managing Diversity Awareness Campaign - Essay Example They are not given leadership roles as compared to their male counterpart. Such workplace stereotypes have resulted in unequal pay and pay gaps. Despite the effort of the UK government for bridging the pay gap by introducing new equal pay act, UK has witnessed high income inequality compared to OECD countries. The author also states that women on an average earn less than their counterparts by  £140,000. The author proposed that out of every ten people nine people want equality in workplace through equal pay and job roles. He also says that culture has been a key factor that influenced the stereotypes present in workplace that led to income inequality and biased leadership roles. Our culture despises the changing work culture and holds it negative. Working women and home dads have negative repercussions in the society that lead to workforce bias. Not only has the society but organizations have also succumbed to such negative thought that resulted in such stereotypes. Governmentâ₠¬â„¢s Equality Office (2011), describes that the general view is that men are more competent than women and are well suited for leadership roles compared to women. It is quite unlikely, for a woman, who is a mother, to find a job. This shows how workplace biases and stereotypes create gender gaps and leads to gender inequality. It also explains that reducing the gender gap in workplace will lead to increased productivity. It has also been observed through various researches that high ratio of female to male in organizations have led to increased financial performance than organizations with large gender gaps. Women could add as much as  £150 billion to the UK GDP by 2030, if all women who aspire to work were provided jobs. According to the author Ridgeway (2011), managing gender equality will lead to increased productivity of organizations that will drive economic growth. UK faces an aging population which will lead to a shortage of skilled labour supply. This will push the

Book Keeping Essay Example for Free

Book Keeping Essay Book keeping it also referred as the keeping of book. Book keeping is the process of keeping full, accurate, up-to-date business records. Proper methods can help businesses effectively manage cash flow, stay abreast of profit and losses, and develop plans for the future based on financial trends. Furthermore, keeping accurate book is required by both federal and local tax agencies. The book keeping process involves making a record of the monies received by a business as well as the monies paid out. It encompasses money a company owes to vendors, employees, tax agencies, contractors, and any other individual or entity. Likewise, accurate records of amounts owed to a company by outside individuals and organizations are also recorded in a companys books. Though necessary and beneficial to business owners, the task can be very time consuming. With no exceptions, every monetary amount that is paid or received must be recorded. Additionally, accuracy is of the utmost importance, making keeping the books in a rushed manner a very bad idea. As business owners are often lacking in time, many choose to hire professional bookkeepers to keep company records well maintained. Of the many reasons for keeping accurate records, business and income taxes are among the most important. In the United States, for example, the Internal Revenue Service requires business owners to keep financial records that are complete and up-to-date. State and city tax agencies may require businesses to maintain accurate records as well. In fact, a business owner who fails to keep acceptable financial records may be liable for significant monetary fines or other penalties. A companys books are used to determine the amount of taxes the company must pay, and they are also used in preparing tax returns. Sometimes, a tax agency may decide to investigate the information reported on a return or other type of tax-related document. In such cases, business owners are required to present accurate records for the tax agencys inspection. Failure to do so could lead to hefty fines, penalties, or in severe cases, imprisonment. Although hiring bookkeeping professionals may be a good idea for many companies, not all business owners can afford to do so. This is particularity true of smaller, home-based, or start-up businesses. Fortunately, there are many computer programs designed to make the task of keeping the books manageable and less time consuming. Many programs handle all of the calculations for the user, taking the worry out of keeping accurate figures. Available even to those on tight budgets, this software makes record keeping easy. (N. Madison, 2013, Wise Geek.)[online] ACCOUNTING CYCLE The accounting cycle is often described as a process that includes the following steps: identifying, collecting and analyzing documents and transactions, recording the transactions in journals, posting the journalized amounts to accounts in the general and subsidiary ledgers, preparing an unadjusted trial balance, perhaps preparing a worksheet, determining and recording adjusting entries, preparing an adjusted trial balance, preparing the financial statements, recording and posting closing entries, preparing a post-closing trial balance, and perhaps recording reversing entries. Cycle and steps seem to be a carryover from the days of manual bookkeeping and accounting when transactions were first written into journals. In a separate step the amounts in the journal were posted to accounts. At the end of each month, the remaining steps had to take place in order to get the monthly, manually-prepared financial statements. Today, most companies use accounting software that processes many of these steps simultaneously. The speed and accuracy of the software reduces the accountant’s need for a worksheet containing the unadjusted trial balance, adjusting entries, and the adjusted trial balance. The accountant can enter the adjusting entries into the software and can obtain the complete financial statements by simply selecting the reports from a menu. After reviewing the financial statements, the accountant can make additional adjustments and almost immediately obtain the revised reports. The software will also prepare, record, and post the closing entries. (Harold,A.2013,Accounting Coach.)[online]. SOURCE DOCUMENTS Source documents are documents, such as cash slips, invoices, etc. that form the source of (and serve as proof for) a transaction. In other words, they are the first documents that exist relating to a transaction. Invoices, cash slips, receipts, check counterfoils, bank deposit slips ,credit notes ,debit notes ,voucher , purchase orders and even internet payment confirmations are all source documents. For example: Invoices Credit Notes Receipts Voucher Purchase orders BOOK OF PRIME ENTRY Book of prime entry is book used in recording transaction. Books of prime entry are also known as books of original entry or subsidiary books. Types of books of prime entry: Books of prime entry are also known as either ‘journals’ or ‘daybooks’. The term ‘day book’ is, perhaps, more commonly used, as it more clearly indicates the nature of these books of prime entry – entries are made to them every day. The commonly used books of prime entry are: Sale Day Book /Sale Journals Sale journals is to record credit sales. Purchases Day Book/Purchases Journals Purchases journals is to record credit purchases. Sales Return Day Book/Return In Journals Return in journals is to record returns from customers. Purchases Return Day Book/Return Out Journals Return out journals is to record returns to suppliers. General journal/The journal The journal is to record other transactions. The cashbook is a combined account of the cash account and the bank account. It is the only one of the six daybooks that is both an account and a daybook at the same time. Apart from the cashbook, all the other double-entry accounts are kept in one of the three ledgers. Example for 3 Column Cash Book LEDGER (T-ACCOUNT) The ledger is a collective term for the accounts of a business. (A ledger of accounts is like a school of fish). The accounts are in the shape of a ‘T’ and thus are often referred to as ‘T-accounts’. In this step we take all the debits and credits (journals) relating to one account – let’s say ‘bank’ – and draw up an account for bank that shows all the transactions relating to it. The different types of ledgers most businesses use are: Sale Ledgers Sale ledgers is to record customers account balance. Purchases Ledgers Purchases ledgers is to record suppliers account balance. General Ledgers General ledgers is to record miscellaneous account. Example: PETTY CASH BOOK The petty cash book is used to record the changes to the petty cash fund – both money put into the fund and money taken out. The fund is commenced with a petty cash advance cheque and topped up with a reimbursement cheque at the end of each petty cash period.The petty cash book is prepared from the petty cash vouchers, as well as the details from the advance and reimbursement cheque butts. The petty cash book is prepared from: advance (and/or reimbursement) cheque butt/s completed and authorised petty cash vouchers. The totals can be checked by cross-adding related column totals.The total of the vouchers (Cash Payments column total) added to the balance left in the petty cash fund (Balance column) should always equal the imprest amount. TRIAL BALANCE A sheet displaying all the accounts of a business, drawn up as a trial (test) of whether the total of all the debit balances equal the total of all the credit balances (A balance is the amount of an item at a point in time. For example, The balance in the bank account on the 1st of January was $5,000.). The trial balance is prepared as a final check just before the financial statements are drawn up. The trial balance is our penultimate step in the accounting cycle. Example for Trial Balance: FINAL ACCOUNT Final accounts are all of the financial statement for a business or company at the end of the fiscal or calendar year, on whichever the business calendar the company operates. The statements for the final accounts show the gross profit and net income of the company. A number of accounts are included, such as the profit and loss statement for the business, the balance sheet, and the trading account. The profit and loss statement tracks all of the income that comes into the company, as well as the expenses that the company pays out. The profit and loss statement covers a specific period — typically the fiscal year, but it can also cover the calendar year. It shows how revenue becomes net income, and whether or not the company made money for the year. While the company tracks these figures throughout the year, the final accounts include the statement for the cumulative fiscal or calendar year. The balance sheet is another one of the business financial statements that are prepared as part of the final accounts process when the year closes out. The balance sheet provides a quick look at how the company is doing at that specific moment in time, at the end of the year. In addition to assets and liabilities, a balance sheet also includes information on shareholder equity. Trading accounts cover profits and losses incurred from trading securities. Many companies invest in stocks, bonds, mutual funds and other types of investment funds. The final accounts for the trading account show the amount of gain or loss from these investments at the end of the year that the company runs on. Final accounts and the statements that make up these accounts typically help companies to prepare their various tax returns. If the company accountant prepares the tax statements, then the accountant prepares these statements for his or her own use. If the company hires an outside accountant or accounting firm, then the statements for the final accounts are handed over to the third party, so they have the information they need to prepare the companys tax returns and any of tax paperwork that is required. (Kristie,L and Wilborn,C.2013,Wise Geek)[online] INCOME STATEMENT A financial statement that measures a companys financial performance over a specific accounting period. Financial performance is assessed by giving a summary of how the business incurs its revenues and expenses through both operating and non-operating activities. It also shows the net profit or loss incurred over a specific accounting period, typically over a fiscal quarter or year. Also known as the profit and loss statement or statement of revenue and expense. Example for Income Statements: STATEMENT OF FINANCIAL POSITION A statement of financial position, also known as a balance sheet, is a financial document that provides an overview of an entitys finances at a given point in time. These statements are commonly used by companies large and small, but they can also be applied to personal finances, for people who want to generate a document that they can use to review their financial situation for the purpose of making budgeting decisions or financial plans. Many accounting software programs have mechanisms to automatically create one. There are two main areas on a statement of financial position. One covers the assets, everything owned by the person or company, including real estate, cash in hand, contents of bank accounts, and so forth. The other side includes the liabilities, funds owed. A statement usually breaks these sections up into several categories for ease of reference, so that people can quickly look up a topic of particular interest, such as accounts payable or overdue loans. The liabilities also include the ownership equity or the shareholder equity in the business. The assets should equal the liabilities once the ownership or shareholder equity has been factored in, and if they do not, it is a sign that the financial statement is out of balance. This is in accordance with the accounting equation, which states that assets = liabilities + ownership or shareholder equity. Incidentally, this explains the term balance sheet, which reflects the idea that the two sections of the sheet should be equal or balanced. Commonly, a statement of financial position will be generated at the end of every month. Looking up past months can provide information about how a companys finances are progressing, and these documents can also be compared with statements from the same month in prior years. Using this document, decisions can be made about the next steps to take. If, for example, a company has a lot of assets, it may be a sign that it can comfortably expand because it has the available capital to do so. Companies that are publicly traded must provide public disclosures about their financial health, including statements of financial position. These are provided to shareholders by request and are also commonly published to make them readily accessible to prospective investors. If a company has a website, they might be found on a section of the website that includes documents that the company is required to disclose by law. (Smitch,S. and Wallace,O.2013,Wise Geek)[online] Example for Statement of Financial Position: CONCLUSION Book keeping is important to proper accounting records because proper methods can help businesses effectively manage cash flow, stay abreast of profit and losses, and develop plans for the future based on financial trends. Furthermore to complete the financial account, accounting cycle are used. The accounting cycle included source of document, books of prime entry, ledgers, trial balance and the final accounts. REFERENCE 1. Anon.2013,Book of Prime Entry and Ledgers.[online].Available from World Wide Web: http://principlesofaccounting2.com/topics/books-of-prime-entry-and-ledgers/ [Accessed 05/07/2013] 2. Anon.2013,The Accounting Cycle.[online].Available from World Wide Web: http://www.accounting-basics-for-students.com/accounting-cycle.html [Accessed 05/07/2013] 3. Anon.2013,Income Statement.[online].Available from World Wide Web: http://www.investopedia.com/terms/i/incomestatement.asp [Accessed 05/07/2013] 4. Beanne,O.2013,The Complete Accounting Cycle.[online].Available from World Wide Web: http://youraccountingcoach.blogspot.com/2013/01/the-complete-accounting-cycle.html. [Accessed 25/01/2013]

Criticisms of Dan Brown

Criticisms of Dan Brown My mind tells me I will never understand JavaScript. And my heart tells me I am not meant to. Dan Brown (1964–) By his own account, Dan Brown got the writing bug while reading Sidney Sheldon’s thriller The Doomsday Conspiracy during a 1993 Tahitian vacation. Brown, who until then was most familiar with the classics, was drawn to Sheldon’s breezy pacing and no-nonsense prose and felt they were something he could replicate. Five years later Brown realized his ambition with the release of his NSA code-breaking saga Digital Fortress. But his big break came in 2003 with The Da Vinci Code, a fast-moving, conspiracy-laden murder mystery in which Brown reprises his tweed-clad hero Robert Langdon and puts him on the trail of the Holy Grail, using da Vinci’s cryptic brushwork for clues. The initial reception was rhapsodic. The New York Times recommended it with â€Å"extreme enthusiasm† and described Brown’s writing as â€Å"gleefully erudite.†[1] To the San Francisco Chronicle, it was â€Å"Umberto Eco on steroids.†[2] The public reaction was just as fervent. The Da Vinci Code moved quickly into the all-time best-seller list. Yet the critical acclaim unraveled almost as quickly as Robert Langdon untangled those knotty riddles. By the time the film version was released, the backlash was in full effect. This time, the New York Times savagely ridiculed Brown’s â€Å"um, prose style,†[3] while the New Yorker called it â€Å"unmitigated junk.†[4] Each of Brown’s subsequent offerings, including the 2013 Dante-inspired Inferno, has been a commercial hit—and a critical flop. Why did Brown’s literary reputation collapse? Well, for one, doubts were cast on the accuracy of The Da Vinci Code’s historical assertions, and for another, Brown was subject to several lawsuits for plagiarism. But mostly it’s about the writing. The cliff-hangers, secret societies, and ancient ciphers may have been enough to distract early reviewers from Brown’s prose, but sooner or later its shortcomings demanded recognition. Brown’s phrasing is excessively weighty, as exemplified by the opening line of The Da Vinci Code:[5] Renowned curator Jacques Saunià ¨re staggered through the vaulted archway of the museum’s Grand Gallery. Hanging the staggaree’s occupation in front of his name knocks the meter out of balance. Worse, the information is gratuitous. In the very next paragraph (and a further ten times in the first two pages), Brown reminds us of Saunià ¨re’s profession, and since the prologue is entitled â€Å"Louvre Museum, Paris, 10:46 pm,† it’s a safe bet Saunià ¨re is renowned. Good fiction, unlike journalism, works the reader’s imagination, yet Brown goes to great lengths to spoon-feed the most glaringly obvious detail. He’ll often use an adverb or adjective multiple times on a page, or even within the same paragraph. In the prologue to The Da Vinci Code almost every action happens â€Å"slowly†; in Inferno, we’re told no less than four times that Langdon’s doctor has â€Å"bushy eyebrows.† Another questionable habit of Brown’s in The Da Vinci Code is his namedropping of high-end products; he rarely misses a chance to shoehorn, QVC-like, their details into the tightest of action sequences (â€Å"Yanking his Manurhin MR-93 revolver from his shoulder holster, the captain dashed out of the office,† or â€Å"Only those with a keen eye would notice his 14-karat gold bishop’s ring with purple amethyst, large diamonds, and hand-tooled mitre-crozier appliquà ©Ã¢â‚¬ ). But in the end, it doesn’t matter. Brown’s got a recipe that sells more copies than good writing ever could: take a mysterious organization or artifact (preferably medieval, definitely controversial) gussy it up and dumb it down until it’s palatable for the layperson, throw in a generous dash of conspiracy theory and plenty of codes, and serve without editing. /* FACT: some time in 1557, Michelangelo Moribundi, the renowned, bald-headed alchemist fashioned a secret code out of bits of asparagus and placed it a long forgotten vault */ function theDaFibonacciCode(numeratiFettucini) { // Wide awake, the bleary-eyed Langdon watched as two tall, lissome, number ones // with big feet and a type of hat, sidled up to the rounded zero var ilInumerati = [0,1,1]; // while theIntegerThatIncrementsOneByOne morphs eerily into a three theIntegerThatIncrementsOneByOne = 3, // Now the silent ratio that could not be uttered had come to make it right TheBotticelliVector = 1.61803; while(theIntegerThatIncrementsOneByOne < numeratiFettucini) { // Somehow another number one appeared and theIntegerThatIncrementsOneByOne // snatched at it gracefully. theIntegerThatIncrementsOneByOne = theIntegerThatIncrementsOneByOne + 1; // The renowned, rounded 16-bit unsigned integer tentatively succumbed to the // strange force of the vector before pushing itself bodily into the hands of //the weakly typed array ilInumerati.push( Math.round(ilInumerati[theIntegerThatIncrementsOneByOne 2] * TheBotticelliVector) ); } // Too many elementi? reminded the five-foot-eleven, bushy-eyebrowed Italian. // Too many elements? if (ilInumerati.length > numeratiFettucini) { // Intelligently, Langdon, sporting a Harris Tweed jacket (J. Crew $79.99), // sliced it with his Modell 1961 Ausfà ¼hrung 1994 swiss army knife ilInumerati = ilInumerati.slice(0, numeratiFettucini); } // The kaleidoscope of truth had been shaken. Now, in front of them, sat the // numerically sequenced sequenza numerica. Like a gleaming cathedral. return ilInumerati; } Dan Brown is right at home with the Fibonacci sequence; indeed, it was cunningly used as a highly secure combination for a safe in The Da Vinci Code. But wait, what’s this? It seems Brown has discovered a dark and mysterious multiplier (The Botticelli Vector, no less), which he uses to derive the next number from the one before. This arithmetic alchemy is all well and good, but we’re left wondering whether he knew he could just add the previous two numbers to make the next one. Anyway, it seems to work, so that’s probably all that matters. Judging by the comments, Brown is approaching this problem as though it were one of his blockbusting potboilers. First there’s the obligatory FACT, which assures us that what follows is rooted in historical accuracy. Then there’s the army of adjectives (because ambiguity is the devil’s tool) and the diligent inclusion of product details even as the action reaches a nail-biting climax. Skipping gingerly over non sequiturs and logical fallacies, we reach the movingly grandiloquent conclusion. Oh, the glory. [1] Janet Maslin, â€Å"Spinning a Thriller from a Gallery at the Louvre,† New York Times, March 17, 2003 (http://www.nytimes.com/2003/03/17/books/books-of-the-times-spinning-a-thriller-from-a-gallery-at-the-louvre.html). [2] David Lazarus, â€Å"‘Da Vinci Code’ a Heart-Racing Thriller,† San Francisco Chronicle, April 6, 2003 (http://www.sfgate.com/books/article/Da-Vinci-Code-a-heart-racing-thriller-2657352.php). [3] A. O. Scott, â€Å"A ‘Da Vinci Code’ That Takes Longer to Watch Than Read,† New York Times, May 18, 2006 (http://www.nytimes.com/2006/05/18/movies/18code.html). [4] Anthony Lane, â€Å"Heaven Can Wait,† New Yorker, May 29, 2006 (http://www.newyorker.com/archive/2006/05/29/060529crci_cinema). [5] Dan Brown, The Da Vinci Code (New York: Doubleday, 2003).

Closer to a Cure for Cystic Fibrosis Essays -- Proteasomes Cystic Fibr

Overcoming Proteasomes: One Step Closer to a Cure for Cystic Fibrosis Take a deep breath and consider how easy it was to do so. Now picture struggling and gasping for air everyday; normal, easy tasks to the average person prove to be quite challenging to a patient of cystic fibrosis. Scientists have always been daunted by this fatal genetic disease that affects the body by excreting a â€Å"thick mucus† in the lungs, making breathing difficult and blocking the â€Å"ducts† leading from the pancreas, causing â€Å"poor digestion of food† (1). Until recently, there was nothing that scientists could do to provide a long-term cure, but even though scientists cannot cure patients one hundred percent, they can increase their life expectancy. Despite having discovered the cystic fibrosis gene’s location in 1989, numerous underlying obstacles prevent complete success (2). The primary obstacle that prevents scientists from making gene therapy an effective cure is the placement of the healthy genes into long-term cells, the cells that remain long enough to be replicated. The replacement of the healthy gene into long-term cells is necessary because these cells make the new cells, thereby distributing the healthy DNA throughout the body. The properly functioning gene is attached to a vector or â€Å"carrying molecule† that will transport â€Å"the therapeutic gene to the patient’s target cells† (2). Currently, the most common vector is a virus because it can easily capture the gene and deliver it into the cell; the virus infiltrates the corrupt cells and places the healthy gene into the nucleus which then transforms the corrupt cell into one which operates properly (2). The only difficulty is that the body’s natural immune system provides many b... ...t-education/tips/ccysfibr.html>. 2. Institute NHGR. Gene Therapy [Internet]. 2007 [2007 September 18]; Available from . 3. Stefano Ferrari DMG, Eric WFW Alton. Barriers to and new approaches for gene therapy and gene delivery in cystic fibrosis. Advanced Drug Delivery Reviews 2002;64: 1373-1393. 4. J Kim C-PC, KG Rice. The proteasome metabolizes peptide-mediated nonviral gene delivery systems. Gene Therapy 2006; 12: 1681-1690. 5. Neil Campbell, and Lawrence Mitchell (1999). Biology. New York, Addison Wesley Longman, Inc. 6. Institute NHGR. Learning About Cystic Fibrosis [Internet]. 2007 [2007 September 18]; Available from: . 7. U Griesenbach DG, and EWFW alton. Gene therapy progress and prospects: cystic fibrosis. Gene Therapy 2007; 13: 1071-1077.

Energy Crisis in Pakistan

Energy is the bloodline of a country’s economy. A continuous and sufficient energy `supply can ensure a healthy and progressive economy. Pakistan is unfortunate to face severe energy crisis in recent years. The parting gap between demand and supply is mounting with every year and it is pushing the country into dark ages. Worst part of this menace is the fact the installed capacity of electricity can not only fulfill the energy demand but can also produce surplus amounts of energy. The highest peaks of energy demand are up to 14000 to 14,500 MW and the power generation capacity is 19.500MW.Hence the problem is an outcome of the absence of any viable solutions to add energy to the national grid. The pertaining factors which caused such an intense situation are expensive means of energy production, transmission line losses, lack of infrastructure, circular debts and electricity theft. In addition to that the economy is sinking like rock due to the quagmire of scarcity of power. I t had serious implications on business activity and country faces a shutdown of industry, drain of capital, unemployment and no foreign direct investment.The falling economy took the crutches of foreign debts which caused soaring high amounts of utility bills. Now a days electricity situation is worst and country is challenged by an immense power blackout. The failure of the government to secure sustainable, dedicated and affordable energy supplies has resulted in closure of hundreds of units. It created an outcry in industrial community. It is high time to rectify the mistakes of past and implement long term and short term energy projects to fulfill the future day need of power.

Before and Ago

Before and Ago Before and Ago Before and Ago By Maeve Maddox I came across the following sentence in a writers movie synopsis: [a man] passes away and bequeaths his shack on the island to a woman, a young girl that he met many years ago when he was in a prisoner of war hospital. The word that jars is ago where before is called for. before at some unknown time before now. ago at a certain time before, counting back from the present Another way of writing the above sentence would be to make use of a perfect tense: [a man] passes away and bequeaths his shack on the island to a woman, a young girl that he had met many years before when he was in a prisoner of war hospital. Even if the lapse of time had been specified, the sentence would still call for before: Â  [a man] passes away and bequeaths his shack on the island to a woman, a young girl that he met twenty years before, when he was in a prisoner of war hospital. Ago is for counting back from the present. The man is dead in the present described in the synopsis. Therefore before, not ago, is called for. For variation, you can use earlier or previously to indicate a time before a time already in the past. For a more detailed discussion of the uses of ago and before go here. Â   Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:Using "a" and "an" Before Words34 Writing Tips That Will Make You a Better WriterWoof or Weft?

The Case for Euthanasia Should PhysicianAssisted Suicide be Legalized essays

The Case for Euthanasia Should PhysicianAssisted Suicide be Legalized essays The Case for Euthanasia: Should Physician-Assisted Suicide be Legalized? Throughout the twentieth century, major scientific and medical advances have greatly enhanced the life expectancy of the average person. However, there are many instances where doctors can preserve life artificially. In these cases where the patient suffers from a terminal disease or remains in a "persistent vegetative state" or PVS from which they cannot voice their wishes for continuation or termination of life, the question becomes whether or not the patient has the freedom to choose whether or not to prolong their life even though it may consist of pain and suffering. In answer to this question, proponents of physician-assisted suicide, most notably, Dr. Jack Kevorkian, are of the opinion that not only should patients be able to abstain from treatment, but if they have a terminal and/or extremely painful condition, they should be able to seek out the assistance of a doctor in order to expedite their death with as little pain as possible. Contained herein are the arguments for and against the legalization of doctor-assisted suicide, as well as where the state courts stand in respect to this most delicate of issues. In the hopes of clarification, we must first distinguish between active and passive euthanasia. Passive euthanasia involves the patient's refusal of medical assistance. It involves the right to die which is protected by the United States Constitution clauses of due process liberty and the right to privacy (Fourteenth Amendment). The right to doctor-assisted suicide, or active euthanasia, consists of, "...a patient's right to authorize a physician to perform an act that intentionally results in the patient's death, without the physician's being held civilly or criminally liable for having caused the death" . The "passive" form of euthanasia was first deemed legal by the New Jersey State Supreme Court in 1976 In re Quinlan . ...