Daily Archives: November 23, 2016

10 Steps to Prepare for Americas Economic Collapse

Posted: November 23, 2016 at 10:05 pm

By Raymond Drake*

A frenetic intemperanceis destabilizing our economy. It is a restless, explosive and relentless drive inside man. It seeks to throw off all legitimate restraints and gratify all disordered passions.

The Troubles We Now Face

Because of frenetic intemperance, our economy is coming apart under crushing debt obligations: personal, corporate, state and local government, out-of-control federal spending and debt, runaway trade deficits, a manufacturing base that has largely moved off-shore, and a wobbly dollar whose currency reserve status is increasingly challenged around the world. Crippling socialist regulations, laws, and taxes stifle businesses and individuals alike, squashing initiative and removing incentives to work and invest.

Free Book:Return to Order: From a Frenzied Economy to an Organic Christian SocietyWhere Weve Been, How We Got Here, and Where We Need to Go

No one expects a house without a foundation to survive a hurricane. Likewise, it is unreasonable to expect that, as the winds resulting from decades of profligate, irresponsible behavior reach gale strength, our society will withstand their destructive power.

Will America Survive? The crumbling of the American way of life does not necessarily mean the end of America. We must pray, work and trust in God that from the debris of our crumbling society, a new America will arise an America of faith and family, service and honor.

It all hinges on how we confront the coming economic collapse.

This collapse may come suddenly, or in stages, like the steps of a staircase. In either case, we must be prepared.

Drawn from John Horvats ground-breaking book Return to Order: From a Frenzied Economy to an Organic Christian SocietyWhere Weve Been, How We Got Here, and Where We Need to Go,here are 10Steps that will help you and your family.

1. Stand Your Ground In face of the crisis, some suggest we flee to Americas remote recesses or move abroad. This is wrong, for the world is so interconnected and interdependent today that the crisis will reach us, one way or another. More importantly, now is the time to fight for America, not abandon her.

Wherever you live and whatever your occupation, you must stand your ground, fighting for the common good of the nation legally and peacefully.

2. Reject False Solutions False solutions abound. Know them and reject them. False solutions from the Left include: the push for more socialism, the surrender of our sovereignty to international courts, the move toward global government, and sub-consumerist, neo-tribal, and ecological ideologies. False solutions from the Right include a quasi-anarchical aversion to government, the nullification movement, secessionism, and off-the-grid survivalism. 3. Prepare with Prudence Prudence is the virtue whereby we choose the adequate means to achieve our goal.In confronting a crisis, we often find it easier to focus on the practical measures. Certainly these are not to be neglected, but assembling the spiritual means that will help tackle troubles ahead is more important.

For this, you must strengthen your faith, fortify your principles, and reinforce your convictions. Start this prudent preparation with prayer and calm, reasoned reflection. It will make your principles solid and your attachment to our institutions firm. Only profound and solid reasons will sustain you in the hard, long struggle.

4. Examine Lifestyles and Personal Habits The movement to turn America around starts within each of us, on the individual plane. Since frenetic intemperance and selfish individualism are at the root of our socio-economic troubles, we must resolutely oppose them in our personal lives.

This means eliminating certain habits and lifestyles, for example: spending beyond your means or on fads and fashions; making unwise, even reckless investments; being swept away by stress-filled schedules; allowing the frenzy of technological gadgetry to dominate your life; puttingmoneyabove family, community or religion; preferring quantityoverquality; and having an aversion to leisure and reflection.

5. Ponder the Moral Dimension Frenetic intemperance is rooted in selfish unrestraint. It fosters individualism, whereby God and neighbor are shut out from the imagined universe we create for ourselves. But Saint John teaches: [H]e that loveth not his brother, whom he seeth, how can he love God, whom he seeth not? (1John 4:20). How very different is the guiding principle preached and lived by Our Divine Savior: Greater love than this no man hath, that a man lay down his life for his friends (John 15:13). Through the generous giving of self we eradicate frenetic intemperance and selfish individualism from our lives.

Whatever Americas economic collapse entails for you and your family, developing the habit of self-sacrifice is excellent spiritual preparation. Indeed, this dedication to others and to the common good, this true charity, has sustained every Christian society for 2,000 years.

6. It Takes a Family Parents correctly see their children as extensions of themselves and sacrifice for them. In turn, children feel compelled by the ties of nature to love, honor, and sacrifice for their parents who collaborated with God to give them their existence. These bonds of affection and service tend naturally to expand, moving beyond the nuclear to the extended family: grandparents, cousins, uncles, and so on.

Former U.S. Senator Rick Santorum correctly noted that, It takes a family. The family is a powerful and affectionate social safety net, and can provide many of the services usurped by the cold modern State. As an economic entity, the family tends to create patterns of production and consumption different from the flawed individualist model of today.

From the economic standpoint, the temperate structures of family tradition protect men from cut-throat competition. The predatory influence of usury is lessened since many have recourse to the family in times of need.

Your familys loving ambience is the easiest place for you to practice Christian charity.

7. It Takes a Village From her perch on the Left, Hillary Clinton wrote that, It takes a village. This is perhaps the one point where we agree with her, though the underlying spirit is different. Hers is a socialist outlook, ours must be Christian.

We see the spirit of the family mirrored in associations and communities, towns and cities. These intermediate bodies between the family and the State are open to the temperate spirit of the family, which radiates its benevolent influence outwards.

This same family spirit has such a capacity to absorb and integrate that everyone in a region, even outside elements, eventually share a common family-like mentality, temperament and affection. A person from the South, for example, participates in the great Southern family or, to extend the analogy further, in our great American family.

Love your community. Be involved. Be proud of the good traits, traditions, products and cultural achievements of your region and do whatever you can to develop them further. Help others see the blessings God placed in your region.

8. It Takes a Christian State This sentiment of affection is in fact the most important element of union for the State. Constitutions, laws, and institutions may be indispensable unifying elements, but the most vital of all is family-like affection, without which the State is doomed to be divided against itself. So many modern states glory in their divisions! They are divided by political parties, factions, or intense economic competition. They should rather seek glory in uniting social groups, factions, and parties. Marriages should unite families, industries, regions, and nations. True patriotism is nothing but this family sentiment and common love of native land writ large and applied to all those in the same country.

The Christian State gives unity, direction, and purpose to society embracing, never absorbing; delegating, never concentrating; encouraging, never stifling.

Remain engaged in the Cultural War. Find ways to network with others and do everything you can so that our State and laws conform to the Divine and natural moral laws.

9. It Takes Fidelity Without fidelity to our Christian Baptism, competition and power struggles will inevitably occur. As a result, the family ends up being devoured by society, and society by the State.

A Christian family spirit must permeate society and State. Of all the dispositions and habits which lead to political prosperity, religion and morality are indispensable supports, wrote George Washington in his Farewell Address. And, though he spoke some 1,600 years ago, Saint Augustines teaching remains true today:

Let those who say that the teachings of Christ are harmful to the State find armies with soldiers who live up to the standards of the teachings of Jesus. Let them provide governors, husbands and wives, parents and children, masters and servants, kings, judges, taxpayers and tax collectors who can compare to those who take Christian teachings to heart. Then let them dare to say that such teaching is contrary to the welfare of the State! Indeed, under no circumstances can they fail to realize that this teaching is the greatest safeguard of the State when faithfully observed. (Epis.138 ad Marcellinum, in Opera Omnia, vol.2, in J.P.Migne, Patrologia Latina, col.532.)

Become an apostle of this Christian spirit, helping others take it to heart in their daily lives.

10. It Takes Leadership In face of the present economic crisis, we have two groups. Those with leadership qualities who succeed fabulously in what they do. And those who seek help and direction. What is missing is a way to unite the two groups. Therefore, weneed to regenerate a culture that encourages representative figures to unify the nation and confront the crisis.

We must encourage all types of leadership that express ties of mutual trust. We should think of concrete ways how we dress, speak, and lead to become truly representative figures for those who look up to us (be they in our family, business, parish, community, region or state). This would lead us to discover ways to embrace duty, responsibility, and sacrifice and reject a misguided and selfish individualism.

With many such dedicated leaders at all levels of society, laboring for the common good, we can restore America.

You will lead in some areas (great or small) and follow in others. Honor your leadership. Show your gratitude and honor everyone in leadership.

What Is a Representative Character?

A representative character is a person who perceives the ideals, principles, and qualities that are desired and admired by a family, community or nation, and translates them into concrete programs of life and culture.

We might point to famous figures like General George Patton or those lesser known people such as self-sacrificing clergy, devoted teachers, or selfless community leaders who draw and fuse society together and set the tone for their communities. Modern culture discourages the idea of representative characters and proposes false and unrepresentative characters that correspond to our mass society.

These 10Steps to Prepare for Americas Economic Collapse give a quick insight into John Horvats 400-page book Return to Order: From a Frenzied Economy to an Organic Christian SocietyWhere Weve Been, How We Got Here, and Where We Need to Go (York, Penn.: York Press, 2013), ISBN: 978-0-9882148-0-4. Hardbound. Illustrated. $21.95 (shipping free).

Order Your Copy Today

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10 Steps to Prepare for Americas Economic Collapse

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Government news, articles and information:

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Gambling | Las Vegas Review-Journal

Posted: at 10:05 pm

Derek Carr, Raiders favored to top Houston Texans in Mexico City

Betting support for the Raiders, 7-2 and atop the AFC West, is no surprise. Oakland has emerged as one of the NFLs most popular teams this season.

Pittsburgh covered in Cleveland, and three other popular favorites Dallas, New England and Seattle led a winning Sunday for bettors as favorites finished 9-3 against the spread.

Las Vegas handicapper Mike Scalleat (JimFeist.com) analyzes the 13 games remaining in NFL Week 11.

Ten handicappers post their best bets for Week 11 of the NFL season.

Jimmie Johnson comes into Sundays season finale at Homestead-Miami Speedway as the favorite to win his record-tying seventh Sprint Cup championship, and he showed during Saturdays final practices that hes worthy of the status.

Micah Roberts, a former Las Vegas sports book director who has been setting NASCAR odds since 1994, analyzes the field for Sundays Ford EcoBoost 400 at Homestead-Miami Speedway in Homestead, Florida.

Ten handicappers post their college football best bets for Saturday.

With their disappointing season essentially on the line, the slumping Green Bay Packers are the play as 3-point underdogs at Washington.

Oklahoma coach Bob Stoops has owned West Virginia. But a recipe is in place for a mild upset, so take 3 points with the Mountaineers on Saturday.

A Las Vegas sports book will take the first-ever wagers on an e-sports competition this weekend thanks to a quick administrative approval by the chairman of the state Gaming Control Board.

UNLV is on the road against Boise State tonight. The Rebels are 29-point underdogs.

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The Cougars, who closed as 17-point underdogs, knocked the Cardinals out of College Football Playoff contention in a 36-10 blowout that got ugly early.

Matt Youmans, Kelly Stewart and Golden Nugget sports book manager Aaron Kessler preview the college football and NFL weekend.

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The Wolverines, looking to protect their No. 3 spot in the College Football Playoff rankings, are 24-point home favorites over Indiana on Saturday.

The Dallas Cowboys continue to lead the league at 8-0-1 ATS. The Cleveland Browns (2-8) have been the worst bet.

New Orleans quarterback Drew Brees has covered all five times as an underdog this season. The Saints are 3-point dogs at Carolina on Thursday.

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Gambling | Las Vegas Review-Journal

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Voluntary euthanasia – Wikipedia

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Voluntary euthanasia is the practice of ending a life in a painless manner. Voluntary euthanasia (VE) and physician-assisted suicide (PAS) have been the focus of great controversy in recent years.

As of 2009, some forms of voluntary euthanasia are legal in Belgium,[1]Luxembourg,[2] the Netherlands,[1]Switzerland,[1] and Canada.[3]

Voluntary refusal of food and fluids (VRFF) or Patient Refusal of Nutrition and Hydration (PRNH) is bordering on euthanasia. Some authors classify it as a form of passive euthanasia,[4] while others treat it separately because it is treated differently from legal point of view and often perceived as a more ethical option.[5] VRFF is sometimes suggested as a legal alternative to euthanasia in jurisdictions disallowing euthanasia.[citation needed]

Assisted suicide is a practice in which a person receives assistance in bringing about their death, typically people suffering from a severe physical illness,[6] in which the final step in the process is actively performed by the person concerned. In physician-assisted suicide (also called physician aid-in-dying or PAD) a physician knowingly provides a competent but suffering patient, upon the patient's request, with the means by which the patient intends to end his or her own life.[7] Assisted suicide is contrasted with "active euthanasia" when the difference between providing the means and actively administering lethal medicine is considered important.[8] For example, Swiss law allows assisted suicide while all forms of active euthanasia (like lethal injection) remain prohibited.[9]

The term euthanasia comes from the Greek words "eu"-meaning good and "thanatos"-meaning death, which combined means well-death or "dying well". Hippocrates mentions euthanasia in the Hippocratic Oath, which was written between 400 and 300 BC The original Oath states: To please no one will I prescribe a deadly drug nor give advice which may cause his death.[10] Despite this, the ancient Greeks and Romans generally did not believe that life needed to be preserved at any cost and were, in consequence, tolerant of suicide in cases where no relief could be offered to the dying or, in the case of the Stoics and Epicureans, where a person no longer cared for his life.[11][12]

English Common Law from the 14th century until the middle of the last century made suicide a criminal act in England and Wales. Assisting others to kill themselves remains illegal in that jurisdiction. However, in the 16th century, Thomas More, considered a saint by Roman Catholics, described a utopian community and envisaged such a community as one that would facilitate the death of those whose lives had become burdensome as a result of "torturing and lingering pain", see The meaning of the work.[11][13]

Since the 19th century, euthanasia has sparked intermittent debates and activism in North America and Europe. According to medical historian Ezekiel Emanuel, it was the availability of anesthesia that ushered in the modern era of euthanasia. In 1828, the first known anti-euthanasia law in the United States was passed in the state of New York, with many other localities and states following suit over a period of several years.[14] After the Civil War, voluntary euthanasia was promoted by advocates, including some doctors.[15] Support peaked around the start of the 20th century in the US and then grew again in the 1930s.

In an article in the Bulletin of the History of Medicine, Brown University historian Jacob M. Appel documented extensive political debate over legislation to legalize physician-assisted suicide in both Iowa and Ohio in 1906.[16] Appel indicates social activist Anna S. Hall was the driving force behind this movement.[16] According to historian Ian Dowbiggin, leading public figures, including Clarence Darrow and Jack London, advocated for the legalization of euthanasia.[17]

Euthanasia societies[which?] were formed in England in 1935 and in the USA in 1938 to promote euthanasia. Although euthanasia legislation did not pass in the USA or England, in 1937, doctor-assisted euthanasia was declared legal in Switzerland as long as the doctor ending the life had nothing to gain.[10][18] During this same era, US courts tackled cases involving critically ill people who requested physician assistance in dying as well as mercy killings, such as by parents of their severely disabled children.[citation needed]

During the post-war period, prominent proponents of euthanasia included Glanville Williams (The Sanctity of Life and the Criminal Law) and clergyman Joseph Fletcher ("Morals and medicine"). By the 1960s, advocacy for a right-to-die approach to voluntary euthanasia increased.

In 1996, the world's first euthanasia legislation, the Rights of the Terminally Ill Act 1996, was passed in the Northern Territory of Australia.[19] Four patients died through assisted suicide under the Act, using a device designed by Dr Philip Nitschke. The legislation was overturned by Australias Federal Parliament in 1997.[10][11][18] In response to the overturning of the Act, Nitschke founded EXIT International. In 2009, an Australian quadriplegic was granted the right to refuse sustenance and be allowed to die.[20] The Supreme Court of Western Australia ruled that it was up to Christian Rossiter, aged 49, to decide if he was to continue to receive medical care (tube feeding) and that his carers had to abide by his wishes. Chief Justice Wayne Martin also stipulated that his carers, Brightwater Care, would not be held criminally responsible for following his instructions. Rossiter died on 21 September 2009 following a chest infection.[21][22]

In 1957 in Britain, Judge Devlin ruled in the trial of Dr John Bodkin Adams that causing death through the administration of lethal drugs to a patient, if the intention is solely to alleviate pain, is not considered murder even if death is a potential or even likely outcome.[23] In 1993, the Netherlands decriminalized doctor-assisted suicide, and in 2002, restrictions were loosened. During that year, physician-assisted suicide was approved in Belgium. Belgium's at the time most famous author Hugo Claus, suffering from Alzheimer's disease, was among those that asked for euthanasia. He died in March 2008, assisted by an Antwerp doctor.

A key turning point in the debate over voluntary euthanasia (and physician assisted dying), at least in the United States, was the public furor over the Karen Ann Quinlan case. The Quinlan case paved the way for legal protection of voluntary passive euthanasia.[24] In 1977, California legalized living wills and other states soon followed suit.

In 1980 the Hemlock Society USA was founded in Santa Monica by Derek Humphry. It was the first group in America to provide information to the terminally ill in case they wanted a hastened death. Hemlock also campaigned and partially financed drives to reform the law. In 2003 Hemlock was merged with End of Life Choices, which changed its name to Compassion and Choices.

In 1990, Dr. Jack Kevorkian, a Michigan physician, became famous for educating and assisting people in committing physician-assisted suicide, which resulted in a Michigan law against the practice in 1992. Kevorkian was tried and convicted in 1999 for a murder displayed on television.[10][18] Also in 1990, the Supreme Court approved the use of non-active euthanasia.[25]

In 1994, Oregon voters approved the Death with Dignity Act, permitting doctors to assist terminal patients with six months or less to live to end their lives. The U.S. Supreme Court allowed such laws in 1997.[11] The Bush administration failed in its attempt to use drug law to stop Oregon in 2001, in the case Gonzales v. Oregon.[18]

In 2005, amid U.S. government roadblocks and controversy, Terri Schiavo, a Floridian who had been in a vegetative state since 1990, had her feeding tube removed. Her husband had won the right to take her off life support, which he claimed she would want but was difficult to confirm as she had no living will and the rest of her family claimed otherwise.[18]

In November 2008, Washington Initiative 1000 made Washington the second U.S. state to legalize physician-assisted suicide.

Euthanasia is a criminal offense in China. For example, in Shanghai a 67-year-old man was sentenced to 5 years in prison when he euthanized his 92-year-old mother when she emerged from a hospital procedure only able to move one finger and one toe. The sentence was considered lenient, because he had displayed filial piety toward his mother.[26]

While active euthanasia remains illegal in China, it is gaining increasing acceptance among doctors and the general populace.[27]

In Hong Kong, support for euthanasia among the general public is higher among those who put less importance on religious belief, those who are non-Christian, those who have higher family incomes, those who have more experience in taking care of terminally ill family members, and those who are older.[28]

Since World War II, the debate over euthanasia in Western countries has centered on voluntary euthanasia within regulated health care systems. In some cases, judicial decisions, legislation, and regulations have made voluntary euthanasia an explicit option for patients and their guardians.[29] Proponents and critics of such voluntary euthanasia policies offer the following reasons for and against official voluntary euthanasia policies:

Proponents of voluntary euthanasia emphasize that choice is a fundamental principle for liberal democracies and free market systems.[11]

The pain and suffering a person feels during a disease, even with pain relievers, can be incomprehensible to a person who has not gone through it. Even without considering the physical pain, it is often difficult for patients to overcome the emotional pain of losing their independence.[11]

Those who witness others die are "particularly convinced" that the law should be changed to allow assisted death.[30]

Today in many countries there is a shortage of hospital space. Medical personnel and hospital beds could be used for people whose lives could be saved instead of continuing the lives of those who want to die, thus increasing the general quality of care and shortening hospital waiting lists. It is a burden to keep people alive past the point they can contribute to society, especially if the resources used could be spent on a curable ailment.[31]

Critics argue that voluntary euthanasia could unduly compromise the professional roles of health care employees, especially doctors. They point out that European physicians of previous centuries traditionally swore some variation of the Hippocratic Oath, which in its ancient form excluded euthanasia: "To please no one will I prescribe a deadly drug nor give advice which may cause his death.." However, since the 1970s, this oath has largely fallen out of use.

Some people, including many Christians, consider euthanasia of some or all types to be morally unacceptable.[11] This view usually treats euthanasia to be a type of murder and voluntary euthanasia as a type of suicide, the morality of which is the subject of active debate.

If there is some reason to believe the cause of a patient's illness or suffering is or will soon be curable, the correct action is sometimes considered to attempt to bring about a cure or engage in palliative care.[11]

Feasibility of implementation: Euthanasia can only be considered "voluntary" if a patient is mentally competent to make the decision, i.e., has a rational understanding of options and consequences. Competence can be difficult to determine or even define.[11]

Consent under pressure: Given the economic grounds for voluntary euthanasia, critics of voluntary euthanasia are concerned that patients may experience psychological pressure to consent to voluntary euthanasia rather than be a financial burden on their families.[32] Even where health costs are mostly covered by public money, as in most developed countries, voluntary euthanasia critics are concerned that hospital personnel would have an economic incentive to advise or pressure people toward euthanasia consent.[33]

Non-voluntary euthanasia is sometimes cited as one of the possible outcomes of the slippery slope argument, in which it is claimed that permitting voluntary euthanasia to occur will lead to the support and legalization of non-voluntary and involuntary euthanasia.[34]

The right to life movement opposes voluntary euthanasia.

Euthanasia brings about many ethical issues regarding a patients death. Some physicians say euthanasia is a rational choice for competent patients who wish to die to escape unbearable suffering.[35]

Physicians who are in favor of euthanasia state that to keep euthanasia or physician-assisted suicide (PAS) illegal is a violation of patient freedoms. They believe that any competent terminally-ill patient should have the right to choose death or refuse life-saving treatment.[35][36] Suicide and assistance from their physician is seen as the only option those patients have.[35] With the suffering and the knowledge from the doctor, this may also suggest that PAS is a humane answer to the excruciating pain.[35]

An argument against PAS is the violation of the Hippocratic oath that some doctors take. The Hippocratic oath states "I will not give a lethal drug to anyone if I am asked, nor will I advise such a plan".[35]

Another reason for prohibiting PAS and euthanasia is the option of abusing PAS if it were to become legal. Poor or uninsured patients may not have the money or no access to proper care will have limited options, and they could be pressured towards assisted death.[35]

During the 20th century, efforts to change government policies on euthanasia have met limited success in Western countries. Euthanasia policies have also been developed by a variety of NGOs, most notably medical associations and advocacy organizations.

There are many different religious views among on the issue of voluntary euthanasia, although many moral theologians are critical of the procedure.

Euthanasia can be accomplished either through an oral, intravenous, or intramuscular administration of drugs, or by oxygen deprivation (anoxia), as in some euthanasia machines. In individuals who are incapable of swallowing lethal doses of medication, an intravenous route is preferred. The following is a Dutch protocol for parenteral (intravenous) administration to obtain euthanasia:

Intravenous administration is the most reliable and rapid way to accomplish euthanasia. A coma is first induced by intravenous administration of 20mg/kg sodium thiopental (Nesdonal) in a small volume (10 ml physiological saline). Then a triple intravenous dose of a non-depolarizing neuromuscular muscle relaxant is given, such as 20mg pancuronium bromide (Pavulon) or 20mg vecuronium bromide (Norcuron). The muscle relaxant should preferably be given intravenously, in order to ensure optimal availability. Only for pancuronium bromide (Pavulon) are there substantial indications that the agent may also be given intramuscularly in a dosage of 40mg.[37]

With regards to voluntary euthanasia, many people argue that 'equal access' should apply to access to suicide as well, so therefore disabled people who cannot kill themselves should have access to voluntary euthanasia.

Apart from The Old Law, a 17th-century tragicomedy written by Thomas Middleton, William Rowley, and Philip Massinger, one of the early books to deal with euthanasia in a fictional context is Anthony Trollope's 1882 dystopian novel, The Fixed Period. Ricarda Huch's novel The Deruga Case (1917) is about a physician who is acquitted after performing euthanasia on his dying ex-wife.

"Quality of Mercy" in The Prosecution Rests is a fable exploring the facets of aging, Alzheimer's disease, and euthanasia.[38] The story line makes no judgement but frees the reader to decide.

The plot of Christopher Buckley's 2007 novel Boomsday involves the use of 'Voluntary euthanasia' of seniors as a political ploy to stave of the insolvency of social security as more and more of the aging US population reaches retirement age.

The films Children of Men and Soylent Green depict instances of government-sponsored euthanasia in order to strengthen their dystopian themes. The protagonist of the film Johnny Got His Gun is a brutally mutilated war veteran whose request for euthanasia furthers the work's anti-war message. The recent films Mar Adentro and Million Dollar Baby argue more directly in favor of euthanasia by illustrating the suffering of their protagonists. These films have provoked debate and controversy in their home countries of Spain and the United States respectively.

In March 2010, the PBS Frontline TV program in the United States showed a documentary called "The Suicide Tourist" which told the story of Professor Craig Ewert, his family, and the Swiss group Dignitas, and their decision to commit assisted suicide in Switzerland after he was diagnosed and suffering with ALS (Lou Gehrig's Disease).[39]

Thrash metal band Megadeth's 1994 album Youthanasia (the title is a pun on euthanasia) implies that society is euthanizing its youth.

The documentary film How to Die in Oregon follows the lives of select terminally ill individuals who weigh the options of continuing to live and euthanasia. This film employs emotional appeal to the audience on the controversial topic of voluntary euthanasia.[40]

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Golden Rule – Wikipedia

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The Golden Rule or law of reciprocity is the principle of treating others as one would wish to be treated oneself. It is a maxim of altruism seen in many human religions and human cultures.[1][2] The maxim may appear as either a positive or negative injunction governing conduct:

The Golden Rule differs from the maxim of reciprocity captured in do ut des"I give so that you will give in return"and is rather a unilateral moral commitment to the well-being of the other without the expectation of anything in return.[3]

The concept occurs in some form in nearly every religion[4][5] and ethical tradition.[6] It can also be explained from the perspectives of psychology, philosophy, sociology, and economics. Psychologically, it involves a person empathizing with others. Philosophically, it involves a person perceiving their neighbor also as "I" or "self".[7] Sociologically, 'love your neighbor as yourself' is applicable between individuals, between groups, and also between individuals and groups. In economics, Richard Swift, referring to ideas from David Graeber, suggests that "without some kind of reciprocity society would no longer be able to exist."[8]

The term "Golden Rule", or "Golden law" began to be used widely in the early 17th century in Britain; the earliest known usage is that of Charles Gibbon in 1604.[1][9]

Possibly the earliest affirmation of the maxim of reciprocity, reflecting the ancient Egyptian goddess Ma'at, appears in the story of The Eloquent Peasant, which dates to the Middle Kingdom (c. 2040 c. 1650 BC): "Now this is the command: Do to the doer to make him do."[10][11] This proverb embodies the do ut des principle.[12] A Late Period (c. 664 BC 323 BC) papyrus contains an early negative affirmation of the Golden Rule: "That which you hate to be done to you, do not do to another."[13]

The Golden Rule appears in the following Biblical verse: "You shall not take vengeance or bear a grudge against your kinsfolk. Love your neighbor as yourself: I am the LORD." (Leviticus 19:18)

The Golden Rule existed among all the major philosophical schools of ancient China: Mohism, Taoism, and Confucianism. Examples of the concept include:

In Mahbhrata, the ancient epic of India, comes a discourse where the wise minister Vidura advises the King Yuddhihhira thus, "Listening to wise scriptures, austerity, sacrifice, respectful faith, social welfare, forgiveness, purity of intent, compassion, truth and self-control are the ten wealth of character (self). O king aim for these, may you be steadfast in these qualities. These are the basis of prosperity and rightful living. These are highest attainable things. All worlds are balanced on dharma, dharma encompasses ways to prosperity as well. O King, dharma is the best quality to have, wealth the medium and desire (kma) the lowest. Hence, (keeping these in mind), by self-control and by making dharma (right conduct) your main focus, treat others as you treat yourself."

tasmd_dharma-pradhnna bhavitavyam yattman | tath cha sarva-bhthu vartitavyam yathtmani || ( || Mahbhrata Shnti-Parva 167:9)

In the Section on Virtue, and Chapter 32 of the Tirukkua (c. 200 BC c. 500 AD), Tiruvalluvar says: Why does a man inflict upon other creatures those sufferings, which he has found by experience are sufferings to himself? (K. 318) Let not a man consent to do those things to another which, he knows, will cause sorrow. (K. 316) He furthermore opined that it is the determination of the spotless (virtuous) not to do evil, even in return, to those who have cherished enmity and done them evil. (K. 312) The (proper) punishment to those who have done evil (to you), is to put them to shame by showing them kindness, in return and to forget both the evil and the good done on both sides. (K. 314)

The Golden Rule in its prohibitive (negative) form was a common principle in ancient Greek philosophy. Examples of the general concept include:

The Pahlavi Texts of Zoroastrianism (c. 300 BC1000 AD) were an early source for the Golden Rule: "That nature alone is good which refrains from doing to another whatsoever is not good for itself." Dadisten-I-dinik, 94,5, and "Whatever is disagreeable to yourself do not do unto others." Shayast-na-Shayast 13:29[20]

Seneca the Younger (c. 4 BC65 AD), a practitioner of Stoicism (c. 300 BC200 AD) expressed the Golden Rule in his essay regarding the treatment of slaves: "Treat your inferior as you would wish your superior to treat you." The Stoic Philosophy of Seneca.[21]

A rule of altruistic reciprocity was first stated positively in a well-known Torah verse (Hebrew: " "):

You shall not take vengeance or bear a grudge against your kinsfolk. Love your neighbor as yourself: I am the LORD.

Hillel the Elder (c. 110 BCE 10 CE),[22] used this verse as a most important message of the Torah for his teachings. Once, he was challenged by a gentile who asked to be converted under the condition that the Torah be explained to him while he stood on one foot. Hillel accepted him as a candidate for conversion to Judaism but, drawing on Leviticus 19:18, briefed the man:

What is hateful to you, do not do to your fellow: this is the whole Torah; the rest is the explanation; go and learn.

Hillel recognized brotherly love as the fundamental principle of Jewish ethics. Rabbi Akiva agreed and suggested that the principle of love must have its foundation in Genesis chapter 1, which teaches that all men are the offspring of Adam who was made in the image of God (Sifra, edoshim, iv.; Yer. Ned. ix. 41c; Genesis Rabba 24).[23] According to Jewish rabbinic literature, the first man Adam represents the unity of mankind. This is echoed in the modern preamble of the Universal Declaration of Human Rights.[24][25] And it is also taught, that Adam is last in order according to the evolutionary character of God's creation:[23]

Why was only a single specimen of man created first? To teach us that he who destroys a single soul destroys a whole world and that he who saves a single soul saves a whole world; furthermore, so no race or class may claim a nobler ancestry, saying, 'Our father was born first'; and, finally, to give testimony to the greatness of the Lord, who caused the wonderful diversity of mankind to emanate from one type. And why was Adam created last of all beings? To teach him humility; for if he be overbearing, let him remember that the little fly preceded him in the order of creation.[23]

The Jewish Publication Society's edition of Leviticus:

This Torah verse represents one of several versions of the Golden Rule, which itself appears in various forms, positive and negative. It is the earliest written version of that concept in a positive form.[27]

At the turn of the eras, the Jewish rabbis were discussing the scope of the meaning of Leviticus 19:18 and 19:34 extensively:

The stranger who resides with you shall be to you as one of your citizens; you shall love him as yourself, for you were strangers in the land of Egypt: I the LORD am your God.

Commentators summed up foreigners (= Samaritans), proselytes (= 'strangers who resides with you') (Rabbi Akiva, bQuid 75b) or Jews (Rabbi Gamaliel, yKet 3,1; 27a) to the scope of the meaning.

The Sage Hillel formulated an alternative form of the golden rule. When asked to sum up the entire Torah concisely, he explained, and taught the proselyte:[28]

That which is hateful to you, do not do to your fellow. That is the whole Torah; the rest is the explanation; go and learn it.

On the verse, "Love your fellow as yourself," the classic commentator Rashi quotes from Torat Kohanim, an early Midrashic text regarding the famous dictum of Rabbi Akiva: "Love your fellow as yourself Rabbi Akiva says this is a great principle of the Torah."[29]

Israel's postal service quoted from the previous Leviticus verse when it commemorated the Universal Declaration of Human Rights on a 1958 postage stamp.[30]

According to Simon Blackburn, although the Golden Rule "can be found in some form in almost every ethical tradition", the rule is "sometimes claimed by Christianity as its own".[31] The "Golden Rule" has been attributed to Jesus of Nazareth, who used it to summarize the Torah: "Do to others what you want them to do to you. This is the meaning of the law of Moses and the teaching of the prophets"[32] (Matthew 7:12 NCV, see also Luke 6:31). The common English phrasing is "Do unto others as you would have them do unto you". A similar form appeared in a Catholic catechism around 1567 (certainly in the reprint of 1583).[33] The Golden Rule is stated positively numerous times in the Hebrew Pentateuch as well as the Prophets and Writings. Leviticus 19:18 ("Forget about the wrong things people do to you, and do not try to get even. Love your neighbor as you love yourself."; see also Great Commandment) and Leviticus 19:34 ("But treat them just as you treat your own citizens. Love foreigners as you love yourselves, because you were foreigners one time in Egypt. I am the Lord your God.").

The Old Testament Deuterocanonical books of Tobit and Sirach, accepted as part of the Scriptural canon by Catholic Church, Eastern Orthodoxy, and the Non-Chalcedonian Churches, express a negative form of the golden rule:

"Do to no one what you yourself dislike."

Tobit 4:15

"Recognize that your neighbor feels as you do, and keep in mind your own dislikes."

Sirach 31:15

At the time of Hillel, an elder contemporary of Jesus of Nazareth, the negative form of the golden rule was already proverbial among Second Temple Jews. When asked to sum up the entire Torah concisely, he answered:

"That which is hateful to you, do not do to your fellow. That is the whole Torah; the rest is the explanation; go and learn."

Talmud, Shabbat 31a

Two passages in the New Testament quote Jesus of Nazareth espousing the positive form of the rule:

Matthew 7:12

Do to others what you want them to do to you. This is the meaning of the law of Moses and the teaching of the prophets.

Luke 6:31

Do to others what you would want them to do to you.

A similar passage, a parallel to the Great Commandment, is Luke 10:25-28

25And one day an authority on the law stood up to put Jesus to the test. "Teacher," he asked, "what must I do to receive eternal life?"

26What is written in the Law?" Jesus replied. "How do you understand it?" 27He answered, " Love the Lord your God with all your heart and with all your soul. Love him with all your strength and with all your mind.(Deuteronomy 6:5) And, Love your neighbor as you love yourself. " 28"You have answered correctly," Jesus replied. "Do that, and you will live.".

The passage in the book of Luke then continues with Jesus answering the question, "Who is my neighbor?", by telling the parable of the Good Samaritan, indicating that "your neighbor" is anyone in need.[34] This extends to all, including those who are generally considered hostile.

Jesus' teaching goes beyond the negative formulation of not doing what one would not like done to themselves, to the positive formulation of actively doing good to another that, if the situations were reversed, one would desire that the other would do for them. This formulation, as indicated in the parable of the Good Samaritan, emphasizes the needs for positive action that brings benefit to another, not simply restraining oneself from negative activities that hurt another. Taken as a rule of judgment, both formulations of the golden rule, the negative and positive, are equally applicable.[35]

In one passage of the New Testament Paul the Apostle refers to the golden rule:

Galatians 5:14

14For all the law is fulfilled in one word, even in this; Thou shalt love thy neighbour as thyself.

The Golden Rule is implicitly expressed in some verses of the Quran, and is explicitly declared in the sayings of Muhammad. A common transliteration is: Aheb li akheek ma tuhibu li nafsik. This can be translated as "Wish for your brother, what you wish for yourself" or "Love for your brother what you love for yourself".

From the Quran: the first verse recommends the positive form of the rule, and the subsequent verses condemn not abiding the negative form of the Golden Rule:

"...and you should forgive And overlook: Do you not like God to forgive you? And Allah is The Merciful Forgiving."

"Woe to those... who, when they have to receive by measure from men, they demand exact full measure, but when they have to give by measure or weight to men, give less than due"

"...orphans and the needy, give them something and speak kindly to them. And those who are concerned about the welfare of their own children after their death, should have fear of God [Treat other people's Orphans justly] and guide them properly."

"O you who believe! Spend [benevolently] of the good things that you have earned... and do not even think of spending [in alms] worthless things that you yourselves would be reluctant to accept."

From the hadith, the collected oral and written accounts of Muhammad and his teachings during his lifetime:

A Bedouin came to the prophet, grabbed the stirrup of his camel and said: O the messenger of God! Teach me something to go to heaven with it. Prophet said: "As you would have people do to you, do to them; and what you dislike to be done to you, don't do to them. Now let the stirrup go! [This maxim is enough for you; go and act in accordance with it!]"

"None of you [truly] believes until he wishes for his brother what he wishes for himself."

"Seek for mankind that of which you are desirous for yourself, that you may be a believer."

"That which you want for yourself, seek for mankind."[37]

"The most righteous person is the one who consents for other people what he consents for himself, and who dislikes for them what he dislikes for himself."[37]

Ali ibn Abi Talib (4th Caliph in Sunni Islam, and first Imam in Shia Islam) says:

"O' my child, make yourself the measure (for dealings) between you and others. Thus, you should desire for others what you desire for yourself and hate for others what you hate for yourself. Do not oppress as you do not like to be oppressed. Do good to others as you would like good to be done to you. Regard bad for yourself whatever you regard bad for others. Accept that (treatment) from others which you would like others to accept from you... Do not say to others what you do not like to be said to you."

Other hadiths containing the golden rule are:

The Writings of the Bah' Faith while encouraging everyone to treat others as they would treat themselves, go further by introducing the concept of preferring others before oneself:

O SON OF MAN! Deny not My servant should he ask anything from thee, for his face is My face; be then abashed before Me.

Blessed is he who preferreth his brother before himself.

And if thine eyes be turned towards justice, choose thou for thy neighbour that which thou choosest for thyself.

Ascribe not to any soul that which thou wouldst not have ascribed to thee, and say not that which thou doest not.

One should never do that to another which one regards as injurious to ones own self. This, in brief, is the rule of dharma. Other behavior is due to selfish desires.

By making dharma (right conduct) your main focus, treat others as you treat yourself[48]

Also,

Buddha (Siddhartha Gautama, c. 623 c. 543 BC)[49][50] made this principle one of the cornerstones of his ethics in the 6th century BC. It occurs in many places and in many forms throughout the Tripitaka.

Comparing oneself to others in such terms as "Just as I am so are they, just as they are so am I," he should neither kill nor cause others to kill.

One who, while himself seeking happiness, oppresses with violence other beings who also desire happiness, will not attain happiness hereafter.

Hurt not others in ways that you yourself would find hurtful.

Putting oneself in the place of another, one should not kill nor cause another to kill.[51]

The Golden Rule is paramount in the Jainist philosophy and can be seen in the doctrines of Ahimsa and Karma. As part of the prohibition of causing any living beings to suffer, Jainism forbids inflicting upon others what is harmful to oneself.

The following quotation from the Acaranga Sutra sums up the philosophy of Jainism:

Nothing which breathes, which exists, which lives, or which has essence or potential of life, should be destroyed or ruled over, or subjugated, or harmed, or denied of its essence or potential.

In support of this Truth, I ask you a question "Is sorrow or pain desirable to you?" If you say "yes it is", it would be a lie. If you say, "No, It is not" you will be expressing the truth. Just as sorrow or pain is not desirable to you, so it is to all which breathe, exist, live or have any essence of life. To you and all, it is undesirable, and painful, and repugnant.[52]

A man should wander about treating all creatures as he himself would be treated.

Sutrakritanga, 1.11.33

In happiness and suffering, in joy and grief, we should regard all creatures as we regard our own self.

Lord Mahavira, 24th Tirthankara

Saman Suttam of Jinendra Varni[53] gives further insight into this precept:-

Just as pain is not agreeable to you, it is so with others. Knowing this principle of equality treat other with respect and compassion.

Suman Suttam, verse 150

Killing a living being is killing one's own self; showing compassion to a living being is showing compassion to oneself. He who desires his own good, should avoid causing any harm to a living being.

Suman Suttam, verse 151

Precious like jewels are the minds of all. To hurt them is not at all good. If thou desirest thy Beloved, then hurt thou not anyone's heart.

Guru Arjan Dev Ji 259, Guru Granth Sahib

The same idea is also presented in V.12 and VI.30 of the Analects (c. 500 BC), which can be found in the online Chinese Text Project. It should be noted, however, that the phraseology differs from the Christian version of the Golden Rule. It does not presume to do anything unto others, but merely to avoid doing what would be harmful. It does not preclude doing good deeds and taking moral positions, but there is slim possibility for a Confucian missionary outlook, such as one can justify with the Christian Golden Rule.

The sage has no interest of his own, but takes the interests of the people as his own. He is kind to the kind; he is also kind to the unkind: for Virtue is kind. He is faithful to the faithful; he is also faithful to the unfaithful: for Virtue is faithful.

Regard your neighbor's gain as your own gain, and your neighbor's loss as your own loss.

If people regarded other peoples states in the same way that they regard their own, who then would incite their own state to attack that of another? For one would do for others as one would do for oneself. If people regarded other peoples cities in the same way that they regard their own, who then would incite their own city to attack that of another? For one would do for others as one would do for oneself. If people regarded other peoples families in the same way that they regard their own, who then would incite their own family to attack that of another? For one would do for others as one would do for oneself. And so if states and cities do not attack one another and families do not wreak havoc upon and steal from one another, would this be a harm to the world or a benefit? Of course one must say it is a benefit to the world.

[55]

Mozi regarded the golden rule as a corollary to the cardinal virtue of impartiality, and encouraged egalitarianism and selflessness in relationships.

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Fiscal year – Wikipedia

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A fiscal year (or financial year, or sometimes budget year) is a period used for calculating annual ("yearly") financial statements in businesses and other organizations all over the world. In many jurisdictions, regulatory laws regarding accounting and taxation require such reports once per twelve months, but do not require that the period reported on constitutes a calendar year (that is, 1 January to 31 December). Fiscal years vary between businesses and countries. The "fiscal year" may also refer to the year used for income tax reporting.

The 'fiscal year end' (FYE) is the date that marks the end of the fiscal year. Some companies choose to end their fiscal year such that it ends on the same day of the week each year, e.g. the day that is closest to a particular date (for example, the Friday closest to 31 December). Under such a system, some fiscal years will have 52 weeks and others 53 weeks. A major corporation that has adopted this approach is Cisco Systems.[1]

Nevertheless, the fiscal year is identical to the calendar year for about 65% of publicly traded companies in the United States and for a majority of large corporations in the UK[2] and elsewhere (with notable exceptions Australia, New Zealand and Japan).[3]

Many universities have a fiscal year which ends during the summer, both to align the fiscal year with the academic year (and, in some cases involving public universities, with the state government's fiscal year), and because the school is normally less busy during the summer months. In the northern hemisphere this is July in one year to June in the next year. In the southern hemisphere this is January to December of a single calendar year.

Some media/communication based organizations use a broadcast calendar as the basis for their fiscal year.

The fiscal year is usually denoted by the year in which it ends, so United States of America federal government spending incurred on 14 November 2016 would belong to fiscal year 2017, operating on a fiscal calendar of OctoberSeptember.[4]

The NFL uses the term "league year," which in effect forms the league's fiscal year. By rule, the fiscal year begins at 4 PM EDT on 10 March of each calendar year. All financial reports are based on each fiscal year. However, the fiscal year is denoted in the NFL by the year where it starts, not where it ends, unlike most designations.

In some jurisdictions, particularly those that permit tax consolidation, companies that are part of a group of businesses must use nearly the same fiscal year (differences of up to three months are permitted in some jurisdictions, such as the U.S. and Japan), with consolidating entries to adjust for transactions between units with different fiscal years, so the same resources will not be counted more than once or not at all.[citation needed]

In Afghanistan, the fiscal year was recently changed from 1 Hamal - 29 Hoot (21 March - 20 March) to 1 Jadi - 30 Qaus (21 December - 20 December). The fiscal year runs with the Afghan calendar, thus resulting in difference of the Gregorian dates once in a four-year span.[citation needed]

In Australia, the fiscal year or, more commonly, "financial year", starts on 1 July and ends on 30 June. For personal income tax after the financial year ends, individuals have until 31 October to lodge their return (unless they use a tax agent).[5] This fiscal year definition is used both for official purposes and by the overwhelming majority of private enterprises, but this is not legally mandated.[6] A company may, for example, opt for a financial year that always ends at the end of a week (and therefore is not exactly one calendar year in length), or opt for each financial year to end on a different date to match the reporting cycles of its foreign parent.

In Austria the fiscal year is the calendar year, January 1st - December 31st.

In Bangladesh, the fiscal year starts on 1 July and ends on 30 June.

In Belarus, the fiscal year starts on 1 January and ends on 31 December.

In Brazil, the fiscal year starts on 1 January and ends on 31 December. Citizens pay income tax (when needed) starting in May, but the form filling goes from March to April. All tax declarations must be done on-line using government written free software.[citation needed]

In Bulgaria, the fiscal year matches the calendar year both for personal income tax [7] and for corporate taxes.[8]

In Canada,[9] the government's financial year runs from 1 April to 31 March (Example 1 April 2016 to 31 March 2017 for the current financial year).

For individuals in Canada, the fiscal year runs from 1 January to 31 December.

The fiscal year for all entities starts on 1 January and ends 31 December, consistent with the calendar year, to match the tax year, statutory year, and planning year.[citation needed]

In Colombia, the fiscal year starts 1 January ending on 31 December. Yearly taxes are due in the middle of March/April for corporations while citizens pay income tax (when needed) starting in August, ending in September, according to the last 2 digits of the national ID.[citation needed]

The fiscal year in Costa Rica spans from 1 October until 30 September. Taxpayers are required to pay the tributes before 15 December of each year.[citation needed]

In the Arab Republic of Egypt, the fiscal year starts on 1 July and concludes on 30 June.[citation needed]

The fiscal year matches the calendar year, and has since at least 1911.[10]

In the Hellenic Republic, the fiscal year starts on 1 January and concludes on 31 December.

In Hong Kong,[11] the government's financial year runs from 1 April to 31 March (Example 1 April 2016 to 31 March 2017 for the current financial year).

In India, the government's financial year runs from 1 April to 31 March midnight. Example: 1 April 2016 to 31 March 2017 for the financial year 20162017. It is also abbreviated as FY17.[12][13]

Companies following the Indian Depositary Receipt (IDR) are given freedom to choose their financial year. For example, Standard Chartered's IDR follows the UK calendar despite being listed in India. Companies following Indian fiscal year get to know their economical health on 31 March of every Indian financial or fiscal year.

There was discussions by the newly formed NITI Aayog, in the month of July 2016,in a meeting organised by the PM Modi, that the next fiscal year may start from 1 January to 31 December after the end of the current five-year plan.[14]

In Iran, the fiscal year starts usually on March 21 (1st of Farvardin) and concludes on next year's March 20 (29th of Esfand) in Solar Hijri calendar [15]

Ireland used the year ending 5 April until 2001 when it was changed, at the request of Finance Minister Charlie McCreevy, to match the calendar year (the 2001 tax year was nine months, from April to December)[citation needed]

Since 2002, it is aligned with the calendar year: 1 January to 31 December.[16]

In Israel the fiscal year is from 1 January until 31 December.[17]

In Italy the fiscal year was from 1 July to 30 June until 1965; now it is from 1 January until 31 December.[citation needed]

In Japan,[18] the government's financial year runs from 1 April to 31 March. The fiscal year is represented by the calendar year in which the period begins, followed by the word nendo (); for example the fiscal year from 1 April 2016 to 31 March 2017 is called 2016nendo.

Japan's income tax year runs from 1 January to 31 December, but corporate tax is charged according to the corporation's own annual period.[citation needed]

In Macau, the government's financial year runs from 1 January to 31 December (Example 1 January 2016 to 31 December 2016 for the current financial year).

In Mexico the fiscal year starts on January 1 and ends on December 31.

In Myanmar,[19] the fiscal year goes from 1 April to 31 March.

The fiscal year in Nepal starts from Shrawan 1 (4th month of Bikram calendar) and ends on Ashad 31 (3rd month of Bikram calendar). Shrawan 1 roughly falls on mid July.[20]

The New Zealand Government's fiscal[21] and financial reporting[22] year begins on 1 July and concludes on 30 June[23] of the following year and applies to the budget. The company and personal financial year[24] begins on 1 April and finishes on 31 March and applies to company and personal income tax.

The Pakistan Government's fiscal year starts on 1 July of the previous calendar year and concludes on 30 June. Private companies are free to observe their own accounting year, which may not be the same as Government of Pakistan's fiscal year.[citation needed]

In Portugal the fiscal year starts on January 1 and ends on December 31.

The fiscal year matches the calendar year, and has since at least 1911.[10]

The fiscal year for the calculation of personal income taxes runs from 1 January to 31 December.[citation needed]

The fiscal year for the Government of Singapore and many government-linked corporations runs from 1 April to 31 March.[citation needed]

Corporations and organisations are permitted to select any date to mark the end of each fiscal year, as long as this date remains constant.[citation needed]

In South Africa the fiscal year for the Government of South Africa starts on 1 April and ends 31 March.[citation needed]

The year of assessment for individuals covers twelve months, beginning on 1 March and ending on the final day of February the following year. The Act also provides for certain classes of taxpayers to have a year of assessment ending on a day other than the last day of February. Companies are permitted to have a tax year ending on a date that coincides with their financial year. Many older companies still use a tax year that runs from 1 July to 30 June, inherited from the British system. A common practice for newer companies is to run their tax year from 1 March to the final day of February following, to synchronize with the tax year for individuals.[citation needed]

In South Korea(Republic of Korea) the fiscal year starts on 1 January and ends 31 December.[citation needed]

In Spain the fiscal year starts on 1 January and ends 31 December.[25]

The fiscal year for individuals runs from 1 January to 31 December.[26]

The fiscal year for an organisation is typically one of the following (cf. Swedish Wikipedia):

However, all calendar months are allowed. If an organisation wishes to change into a non-calendar year, permission from the Tax Authority is required.[27][28]

Under the Income Tax Act of Taiwan, the fiscal year commences on 1 January and ends on 31 December of each calendar year. However, an enterprise may elect to adopt a special fiscal year at the time it is established and can request approval from the tax authorities to change its fiscal year.[29]

The Thai government's fiscal year (FY) begins on 1 October and ends on 30 September of the following year.[30] FY2015 dates from 1 October 2014 30 September 2015. The Thai government's year for individual income tax is the calendar year (1 January 31 December)

In Ukraine, the fiscal year matches with the calendar year which starts on 1 January and ends 31 December.

In the United Arab Emirates, the fiscal year starts on 1 January and ends 31 December.[citation needed]

In the United Kingdom,[31] the financial year runs from 1 April to 31 March for the purposes of corporation tax[32] and government financial statements.[33] For the self-employed and others who pay personal tax the fiscal year starts on 6 April and ends on 5 April of the next calendar year.[34]

Although United Kingdom corporation tax is charged by reference to the government's financial year, companies can adopt any year as their accounting year: if there is a change in tax rate, the taxable profit is apportioned to financial years on a time basis.[citation needed]

A number of major corporations that were once government-owned, such as BT Group and the National Grid, continue to use the government's financial year, which ends on the last day of March, as they have found no reason to change since privatisation.[citation needed]

The 5 April year end for personal tax and benefits reflects the old ecclesiastical calendar, with New Year falling on 25 March (Lady Day), the difference being accounted for by the eleven days "missed out" when Great Britain converted from the Julian Calendar to the Gregorian Calendar in 1752 (the British tax authorities, and landlords were unwilling to lose 11 days of tax and rent revenue, so under provision 6 (Times of Payment of Rents, Annuities, &c.) of the Calendar (New Style) Act 1750, the 17523 tax year was extended by 11 days). From 1753 until 1799, the tax year in Great Britain began on 5 April, which was the "old style" new year of 25 March. A 12th skipped Gregorian leap day in 1800 changed its start to 6 April. It was not changed when a 13th Julian leap day was skipped in 1900, so the start of the personal tax year in the United Kingdom is still 6 April.[35][36][37]

The United States federal government's fiscal year is the 12-month period ending on 30 September of that year, having begun on 1 October of the previous calendar year. In particular, the identification of a fiscal year is the calendar year in which it ends; thus, the current fiscal year is 2017, often written as "FY2017" or "FY17", which began on 1 October 2016 and which will end on 30 September 2017.

Prior to 1976, the fiscal year began on 1 July and ended on 30 June. The Congressional Budget and Impoundment Control Act of 1974 made the change to allow Congress more time to arrive at a budget each year, and provided for what is known as the "transitional quarter" from 1 July 1976 to 30 September 1976. An earlier shift in the federal government's fiscal year was made in 1843, shifting the fiscal year from a calendar year to one starting on 1 July.[38]

For example, the United States government fiscal year for 2017 is:

State governments set their own fiscal year. It may or may not align with the federal calendar. For example, in California, the state's fiscal year runs from July 1 to June 30 each year.[39]

The tax year for a business is governed by the fiscal year it chooses. A business may choose any consistent fiscal year that it wants; however, for seasonal businesses such as farming and retail, a good account practice is to end the fiscal year shortly after the highest revenue time of year. Consequently, most large agriculture companies end their fiscal years after the harvest season, and most retailers end their fiscal years shortly after the Christmas shopping season.

The fiscal year for individuals and entities to report and pay income taxes is often known as the taxpayer's tax year or taxable year. Taxpayers in many jurisdictions may choose their tax year.[40] In federal countries (e.g., United States, Canada, Switzerland), state/provincial/cantonal tax years must be the same as the federal year. Nearly all jurisdictions require that the tax year be 12 months or 52/53 weeks.[41] However, short years are permitted as the first year or when changing tax years.[42]

Most countries require all individuals to pay income tax based on the calendar year. Significant exceptions include:

Many jurisdictions require that the tax year conform to the taxpayer's fiscal year for financial reporting. The United States is a notable exception: taxpayers may choose any tax year, but must keep books and records for such year.[41]

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Fiscal year - Wikipedia

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Offshore – Wikipedia

Posted: at 10:04 pm

Offshore (Engels: weg van de kust), ook wel als buitengaats of aflandig aangeduid, is de aanduiding van activiteiten die plaatsvinden op enige afstand van de kust, meestal gericht op exploratie en winning van olie en gas, maar in toenemende mate ook van windenergie en aquacultuur. Het is onder te verdelen in een mijnbouwdeel met olie- en gasplatforms en een maritiem deel, zoals duikondersteuningsschepen, platformbevoorradingsschepen, pijpenleggers en kraanschepen. De offshore begon vlak na de Tweede Wereldoorlog, aanvankelijk vooral in de Golf van Mexico in ondiep water. Tegenwoordig vindt onder druk van de afnemende beschikbare hoeveelheid olie dicht bij de kust een verschuiving plaats naar diep water.

Onder offshoretechniek wordt verstaan het ontwerpen, construeren en plaatsen van kunstwerken die dienstdoen bij industrile processen of publieke voorzieningen en de exploratie en winning van olie en gas op zee.

Exploratie bestaat uit meerdere fases. Aanvankelijk begon dit met geologische opsporing, waarbij vooral oppervlaktegegevens worden genterpreteerd. In het midden van de jaren twintig van de twintigste eeuw waren alle aan de oppervlakte liggende velden in de Verenigde Staten in kaart gebracht en had men andere methoden nodig om dieper gelegen velden te vinden. De methodes van deze geofysische opsporing die op zee bruikbaar zijn, zijn seismiek, gravimetrie en magnetisch onderzoek, dat wordt uitgevoerd met onderzoeksvaartuigen. Bij veelbelovende aanwijzingen wordt een exploratieconcessie aangevraagd om daarna proefboringen te doen. Deze exploratieboring moet uitsluitsel geven of een formatie werkelijk olie of gas bevat. Dit vakgebied is de petrofysica. Deze proefboringen worden in ondiep water uitgevoerd door hefeilanden en in diep water door boorschepen en half-afzinkbare platforms. Met behulp van structurele geologie wordt daarna de omvang van een olie- of gasvoorkomen vastgesteld. Als die voldoende is, kan een oliemaatschappij besluiten tot winning over te gaan. Hiervoor worden productieputten geboord.

Al aan het einde van de negentiende eeuw werd in Californi, waar veel olie op natuurlijke wijze naar de oppervlakte lekt (seeps), net uit de kust gebouwd vanaf pieren in olievelden aan de wal die zich voortzetten in zee. Begin twintigste eeuw werd ook begonnen met boren naar vooral gas in het Eriemeer, voornamelijk aan de Canadese kant. Enkele jaren later werd ook in het Caddomeer op de grens van Louisiana en Texas geboord vanaf houten platforms. In Venezuela werd vanaf de jaren twintig in het Meer van Maracaibo naar olie geboord, terwijl in de jaren dertig werd begonnen in de Kaspische Zee.

In de jaren twintig van de twintigste eeuw gebruikte men in de moerassen, meren en baaien van Louisiana de houten platforms om vanaf te boren. In deze overgangszone onder invloed van het getij begon Chevron gebruik te maken van bakken om het materiaal sneller te kunnen verplaatsen. Ter plekke liet men deze afzinken tot op de bodem van het ondiepe water om daarna te boren. De eerste bak die op deze manier te werk ging, was de Giliasso, genoemd naar Louis Giliasso die dit idee had ontwikkeld. De stabiliteit van deze bakken was echter beperkt, zodat de waterdiepte waarin dit gebruikt kon worden, beperkt was tot zo'n drie meter. In 1937 lieten Pure Oil en Superior Oil door Brown & Root het tot dan toe grootste platform van de Golfkust bouwen, nog steeds van hout. In 1946 bouwde Brown & Root een platform met stalen palen voor Magnolia Petroleum.

Dit was echter allemaal dicht bij de kust. Begin 1947 liet Superior 18 mijl uit de kust bij Vermilion Parish een platform bouwen. Een platform van Kerr-McGee wist echter in oktober enkele maanden voor Superior een olieput in productie te brengen. Dit gebeurde in Ship Shoal Block 32 voor de kust van Louisiana in de Golf van Mexico met Rig 16 aan boord van de Frank Phillips. Dit wordt wel beschouwd als het begin van de offshore-industrie.

In de jaren vijftig verplaatste de boring zich naar steeds dieper water en werden eerst bakken en tenders kleine scheepsvormige bakken gebruikt. Later werden platforms gebruikt die naar locatie werden gesleept en daarna afgezonken tot ze rustten op de zeebodem. Deze afzinkers waren een idee van John T. Hayward die voor Barnsdall Oil & Gas werkte. Hierbij werden de voordelen van bakken gecombineerd met die van platforms op palen. Door op de bakken kolommen te plaatsen met daarop het werkdek was de invloed van de golven beperkt en had men toch een verplaatsbaar platform. De eerste was de Breton Rig 20, die in waterdieptes tot 6 meter kon werken. Nadat olie-exploratie in de Golf stil had gelegen van 1950 tot 1953 vanwege de Tidelands controversy, begon Alden J. Laborde zijn eigen bedrijf Odeco om met financiering van Murphy Oil een nieuw type afzinker te bouwen dat geschikt was voor dieper water. Dit platform, de Mr. Charlie, kon in waterdieptes tot 12 meter werken. Dit rechthoekige type werd snel populair, maar ook snel daarna vervangen door de ultieme afzinker het kolomgestabiliseerde platform of flessentype, waarvan de eerste Rig 46 was van Kerr-McGee in 1956. Dit type kon boren in waterdieptes tot 55 meter.

In waterdieptes verder uit de kust konden ook deze platforms echter niet meer aan het werk. Al in de jaren dertig werd gebruikgemaakt van hefeilanden voor constructiewerkzaamheden op zee en ook bij de landingen in Normandi tijdens D-Day werd hier gebruik van gemaakt. In 1950 liet Leon B. DeLong een aantal hefeilanden bouwen voor radarinstallaties in waterdieptes van 20 meter. De mobiliteit was een groot voordeel en in 1954 lieten meerdere bedrijven hefeilanden bouwen, waaronder Rig No. 51 van The Offshore Company en Mr. Gus van Glasscock Drilling. Tegenwoordig kan er met hefeilanden in waterdieptes tot 120 meter geboord worden.

De eerste half-afzinkbare platform werd per ongeluk uitgevonden in 1961. Blue Water Drilling Company bezat de uit vier kolommen bestaande afzinkbare Blue Water Rig No.1, gebouwd in 1957. Ze gebruikten deze voor Shell Oil Company in de Golf van Mexico om in 25 meter diep water te boren met het onderste deel van de romp op de bodem. Omdat de pontons niet genoeg drijfvermogen hadden om het totale gewicht van het rig te ondersteunen werd het naar locatie gesleept op een diepgang tussen de bovenzijde van de pontons en de onderzijde van het dek. Men merkte op dat de bewegingen veroorzaakt door de deining op deze diepgang gering waren vergeleken met conventionele schepen. Blue Water Drilling en Shell besloten gezamenlijk het platform drijvend te gebruiken voor boring.

Sindsdien worden half-afzinkbare platforms specifiek ontworpen voor de offshore industrie. In 1963 werd het eerste echte half-afzinkbare platform gebouwd, de Ocean Driller van Odeco.[1] De grootste ramp met een half-afzinkbaar platform was het kapseizen van de Ocean Ranger, ook van Odeco, tijdens een storm op 15 februari 1982 op de Atlantische Oceaan, 315 kilometer zuidoost van St. John's bij de Grand Banks, waarbij alle 84 bemanningsleden omkwamen.

Waar de waterdiepte in de Golf van Mexico geleidelijk toeneemt, is deze bij Californi al dicht bij de kust te diep voor platforms die op de zeebodem rusten. Om ook in deze wateren te kunnen boren, begon Shell in 1948 een consortium met Continental, Union en Superior (CUSS). In 1953 begonnen ze met proefboringen vanaf de verbouwde Submarex. Hierbij werd geboord vanaf een boorvloer over de zijde, wat problemen gaf met de slagzij. Hierop werd de CUSS I gebouwd, die boorde door een moonpool in de midscheeps. De CUSS I kon op ankers boren in waterdieptes tot ruim 100 meter.

De CUSS I werd overgenomen door Global Marine, die ook een serie grotere boorschepen liet bouwen. Bij grotere waterdieptes werd ankeren problematisch, en daarom maakte de CUSS I in 1961 tijdens Project Mohole een poging om door de aardkorst te boren in de Mohorovii-discontinuteit gebruik van schroeven om op positie te blijven bij een waterdiepte van zo'n 3500 meter, het begin van dynamic positioning. Desondanks maken nog veel boorschepen en semi-submersibles gebruik van ankersystemen, die lichter zijn geworden door over te stappen van kettingankers naar draadankers en zo bruikbaar zijn tot zeker 1500 meter en met vooraf geplaatste ankers tot nog minstens 1000 meter dieper.

De ontwikkelingen op de Noordzee begonnen pas later, mede door de zwaardere weersomstandigheden, maar vooral omdat gedacht was dat er niet voldoende olie en gas te winnen zou zijn. Daarnaast ontbrak internationale regelgeving over de verdeling van het continentaal plat. In 1958 werd het UNCLOS I verdrag (tegenwoordig onderdeel van het VN Zeerechtverdrag) afgesloten. In 1964 trad het in werking, zodat het continentaal plat van de Noordzee verdeeld werd tussen de aangrenzende landen. Op 29 mei 1959 werd in Kolham de Slochterse gasbel ontdekt, waarmee het vermoeden rees dat ook in de Noordzee aardgas zou zijn te vinden. Op 17 september 1965 boorde het hefeiland Sea Gem gas aan in de BP-concessie, om slechts enkele dagen later te kapseizen. De zware weersomstandigheden vereisten een aanpassing van de gebruikte technologie om veilig te kunnen werken.

Op 6 oktober 1973 brak de Jom Kipoeroorlog uit, waarna de OPEC een olie-embargo instelde voor de Verenigde Staten en Nederland, wat leidde tot de oliecrisis van 1973. Dit bleek een enorme stimulans voor de offshore-sector, vooral op de Noordzee.

Tegenwoordig is de offshore-industrie wereldwijd bezig met de exploratie en winning van olie en gas. Daarbij worden de Golf van Mexico, Brazili en West-Afrika wel gezien als de gouden driehoek, waarbij steeds meer de nadruk komt te liggen op diepwater ( 300 tot 2400 meter) en ultra-diepwater (meer dan 2400 meter).

De ontwikkeling van een olieveld bestaat uit meerdere onderdelen, waarvan het platform de meest zichtbare is, hoewel er ook velden zijn die geheel uit onderzeese installaties bestaan, zoals Ormen Lange. Daarnaast heeft een veld een infrastructuur, zoals olie- en gaspijpleidingen, waterinjectieleidingen, elektriciteitsleidingen en onderzeese installaties die aangelegd moeten worden. De constructie van platforms gebeurt grotendeels op werven aan de wal. De manier waarop deze daarna genstalleerd worden is onder andere afhankelijk van de grootte en de waterdiepte.

Met behulp van lanceerbakken kunnen jackets en compliant towers worden gelanceerd. Om kosten te reduceren nadat in 1986 de olieprijs was gedaald, werden jackets ontworpen die met een kraanschip konden worden genstalleerd. Omdat deze jackets niet ontworpen hoeven te worden voor de krachten die tijdens het lanceren optreden, kunnen deze lichter uitgevoerd worden dan gelanceerde jackets. Zwaardere jackets en compliant towers worden echter nog steeds gelanceerd.

Om op zee te hijsen, kan gebruik worden gemaakt van meerdere opties. Drijvende bokken werden al vroeg gebruikt. De komst van grote kraanschepen maakte constructie goedkoper.

De grootste kraanschepen worden gebruikt voor constructiewerkzaamheden in de offshore. De grotere schepen zijn vaak half-afzinkbaar, maar ook conventionele scheepsvormen (monohulls) worden gebruikt. Het verschil met een drijvende bok is dat de kranen kunnen roteren.

In 1949 liet J. Ray McDermott de Derrick Barge Four bouwen, een bak die uitgerust was met een 150 ton roterende kraan. Met het verschijnen van dit soort schepen veranderde de offshoreconstructie. In plaats van constructie in delen, kunnen jackets en dekken als modules aan de wal worden gebouwd. Voor gebruik in het ondiepe deel van de Golf van Mexico voldeden deze bakken voorlopig.

In 1963 liet Heerema een Noorse tanker, de Sunnaas, ombouwen tot het eerste kraanschip met een capaciteit van 300 ton in de offshore dat een echte scheepsvorm had, waarna het werd omgedoopt tot de Global Adventurer. Dit type kraanschip was beter geschikt voor de weersomstandigheden op de Noordzee.

Het in 1967 opgerichte Netherlands Offshore Company bracht in 1978 het eerste half-afzinkbaar kraanschip in de vaart, de Narwhal. Vanwege financile problemen werden de schepen van NOC verkocht aan McDermott, waarmee het bedrijf ophield te bestaan.

In datzelfde jaar liet Heerema ook twee half-afzinkbare kraanschepen bouwen, de Hermod en de Balder, elk met n 2000 shortton en n 3000 shortton kraan. Later hebben beide overigens een upgrade gekregen, zodat ze nu een grotere capaciteit hebben. Dit type kraanschip was veel minder gevoelig voor zeegang en deining, waardoor ook gedurende de wintermaanden kon worden gewerkt op de Noordzee. De grote stabiliteit laat ook toe dat er zwaarder getild kan worden dan met een monohull. De grotere werkbaarheid en capaciteit van de kranen bracht de installatietijd van een platform terug van een heel seizoen naar een paar weken. Waar de topside van een platform daarvoor opgebouwd moest worden uit vele kleine delen, kon deze nu veelal in een keer geplaatst worden, waardoor de totale constructie lichter uitgevoerd kon worden en een groter deel van het werk aan de wal plaats kon vinden en dus goedkoper was.

Genspireerd door dit succes werden gelijksoortige schepen gebouwd. In 1985 kwam de DB-102 in de vaart voor McDermott, met 2 kranen met een capaciteit van 6000 ton elk. Micoperi liet de M7000 bouwen in 1986 met twee kranen van 7000 ton elk.

Midden jaren tachtig was de hausse in de offshore echter over. De prijs van een vat olie daalde tot onder de $10 waardoor investeringen vrijwel tot stilstand kwamen en samenwerking gezocht moest worden. In 1988 werd een joint venture tussen Heerema en McDermott gevormd, HeereMac. In 1990 moest Micoperi een faillissement aanvragen. Dat gaf Saipem in het begin van de jaren zeventig nog een grote speler in de offshoreconstructie, maar eind jaren tachtig nog maar marginaal aanwezig de kans om in 1995 de M7000 over te nemen. In 1997 nam Heerema de DB-102 over van McDermott na beindiging van de joint venture.[2] Het schip werd omgedoopt in Thialf en na een upgrade in 2000 tot tweemaal 7100 ton is het het grootste kraanschip ter wereld.

Voor dekken met gewichten die kraanschepen niet aankunnen of wanneer deze niet beschikbaar zijn, wordt gebruikgemaakt van bakken voor float-overs. Het gaat hierbij over gewichten van enkele tienduizenden tonnen. De bak wordt hierbij tussen de poten van het jacket gebracht en daarna geballast totdat het overhangende dek op het jacket staat.

Gravity based structures worden met behulp van sleepboten naar locatie gebracht, waarna ze geballast worden tot ze op de zeebodem rusten. Deze techniek is vooral veel gebruikt in Noorwegen, waar veel platforms van het condeeptype staan. Ook drijvende platforms als FPSO's, TLP's, semi-submersibles en spars worden naar locatie gesleept om daar vervolgens afgemeerd te worden.

De infrastructuur van een veld bestaat naast een of meerdere platforms uit olie- en gaspijpleidingen, waterinjectieleidingen, elektriciteitsleidingen en onderzeese installaties.

Hoewel ook de kleinere leidingen en installaties door de grote pijpenleggers en kraanschepen worden aangelegd, wordt dit vaak gedaan door zogenaamde Offshore Support Vessels. Deze zijn uitgerust met een kraan die vaak enkele tientallen tot honderden tonnen kan tillen, dan wel met een A-frame waarmee installaties op de zeebodem kunnen worden uitgevoerd.

In ondiep water wordt in de Verenigde Staten ook gebruikgemaakt van liftboten, bootjes met eigen voortstuwing die zich kunnen opheffen zoals een hefeiland en meestal uitgerust zijn met een kraan.

Bij onderzeese pijpleidingen voor een platform wordt onderscheid gemaakt tussen de leidingen waarmee de olie en gas uit diverse putten naar het platform wordt getransporteerd de tie-backs en die waarmee het na behandeling naar de wal wordt getransporteerd de exportleidingen. Export kan ook met behulp van een shuttletanker, maar vindt vaak plaats met behulp van een pijpleiding. Deze worden gelegd met behulp van bakken waarvan de ankers continu verplaatst worden door ankerbehandelingssleepboten. Tegenwoordig zijn de grootste pijpenleggers schepen en voorzien van dynamic positioning. Er zijn verschillende methoden om pijp te leggen. Bij S-lay verlaat de leiding het schip horizontaal, bij J-lay verticaal. Bij reel-lay wordt de pijp gelegd vanaf een grote spoel.

Waar hefeilanden en boorschepen vooral gebruikt worden voor proefboringen en om de uiteindelijke putten te boren, kunnen deze na voltooiing daarvan vertrekken. Na installatie van een productieplatform die vaak booreilanden worden genoemd, hoewel de meeste niet kunnen boren wordt de winning daarmee voortgezet. De beweging naar steeds dieper water heeft een scala aan platforms opgeleverd. Bij grotere waterdieptes werden de normale jackets te groot en zwaar om economisch nog haalbaar te zijn. Waar deze jackets stijf zijn ontworpen om alle weersomstandigheden te kunnen weerstaan, werd voor grotere waterdieptes overgestapt op buigzame constructies, compliant towers die meegeven en daardoor lichter gebouwd kunnen worden. Voor nog grotere waterdieptes ging men over naar drijvende platforms:[3]

In de Verenigde Staten moet van de MMS een platform binnen een jaar na het buiten gebruik stellen worden verwijderd, tenzij gebruik wordt gemaakt van het alternatief volgens de Rigs-to-Reefs-wetgeving. In Europa was het dumpen van afval vanaf schepen en vliegtuigen aan banden gelegd door de Oslo-conventie van 1972, die later is vervangen door het OSPAR-verdrag. De Brent Spar-affaire zorgde voor een aanscherping van dit verdrag in 1998, zodat alle platforms in de Noordzee ontmanteld moeten worden, hoewel dit verdrag meer ruimte laat dan het Verdrag van Helsinki dat geldt voor de Oostzee. Een poging in 1996 om via het Verdrag van Londen het dumpen wereldwijd te verbieden mislukte.

Dit betekent dat er een ontmantelingsmarkt is van enkele honderden platforms op de Noordzee, hoewel deze markt riskanter is dan installatie. Aangezien er geen first oil is aan het einde van het project, is het al snel financieel aantrekkelijk voor een oliemaatschappij om investeringen naar achteren te verschuiven. Een aantal methodes en voorstellen voor ontmanteling zijn gebaseerd op het gebruik van dezelfde kraanschepen die ook voor installatie werden gebruikt.

Andere voorstellen baseren zich vooral op het catamaran-idee, waarbij tussen de twee rompen ruimte is uitgespaard. Deze U-vorm kan dan om een dek of jacket geplaatst worden, waarna ontballast wordt waarmee de constructie gelicht wordt. Andere voorstellen maken gebruik van hydraulische systemen en hijsdraden, eventueel gecombineerd. Voorbeelden zijn Versatruss, de Pieter Schelte van Allseas, de MPU Heavy Lifter van het inmiddels failliete MPU Offshore Lift en de Twin Marine Lifter. Hiervan bestaat alleen de eerste. De Pieter Schelte is nog in de ontwerpfase, de MPU Heavy Lifter wordt gesloopt voordat deze is voltooid en de Twin Marine Lifter is nog in de conceptfase.

Maritieme techniek houdt zich bezig met scheepsbouw en scheepvaart en richt zich ook op het transport van goederen en personen. Offshore is een vakgebied dat zich uit civiele techniek (de constructies), werktuigbouwkunde en scheepsbouwkunde heeft ontwikkeld. De laatste tijd verschuift het vakgebied meer naar de scheepsbouwkundige kant. Dit omdat offshore olie- en gasvelden zich op steeds grotere diepten bevinden. Hiermee komt de switch van 'fixed platforms' naar 'floating platforms'; de laatste zijn vooral een scheepsbouwkundige aangelegenheid.

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Offshore - Wikipedia

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Gore Lied

Posted: at 10:03 pm

Apr 10

The April 10, 2012 dead-tree edition of The Oregonian lead with a big dose of global warming realism.

This is what I was greeted with when I trotted out to fetch my dead-tree edition of The Oregonian this morning: Global warming without warming above the fold! Id seen the on-line version of this story last night with its own headline Global warming hiatus in recent years helps spur skepticism but to see it lead the dead-tree edition was even more satisfying.

To his credit, reporter Scott Learn points out some facts that Joe Romm would characterize as long-debunked denier talking points. And yet, The Oregonian is nobodys idea of a global warming denier :

For people who want more action on global warming, an inconvenient truth has arisen over the last decade: Annual average temperatures stayed relatively flat globally and dropped in the United States and Oregon despite mankinds growing release of greenhouse gases.

The hiatus in temperature increases may be contributing to higher public skepticism about warming, particularly in the United States.

Computer climate models didnt predict the hiatus, notes Portland meteorologist Chuck Wiese.

Climatologists, and climate models, are overestimating the impact of greenhouse gases on warming relative to natural climate cycles, they say, and arent being held accountable when warming projections dont pan out.

They just keep moving the goalposts to where you can never get a satisfactory answer, Wiese says.

Kudos to The Oregonian for having the guts to report the truth, rather than just regurgitating the blathering coming from the consensus.

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Mar 30

Climate models? Nah. In this case its models predicting when Japanese earthquake debris starts washing up on the West Coast of the US, which only serves as further evidence that nearly all computer models cannot be relied upon.

NOAA originally predicted debris from the tsunami triggered by the 9.0 earthquake in Tohoku, Japan, in March of 2011 would begin washing up on shores in the Pacific Northwest in 2013. Those were rough estimates based on forecasted ocean conditions and reports of debris from fishing and commercial vessels.

But, The Oregonian now reports:

Perhaps the largest piece of debris resulting from last year's tsunami in Japan is this fishing boat. It was sighted March 20, drifiting 150 miles off the coast of British Columbia. Photo via Canadian Department of National Defence

Debris from the March 2011 Japanese tsunami will likely wash ashore sooner than originally thought.Thats a prediction the National Oceanic and Atmospheric Administration says was confirmed by the sighting of a Japanese fishing vessel lost in the tsunami and spotted last week in Canadian waters off the Queen Charlotte Islands.

Faced with the facts, NOAA responds:

Were working on updating the model, said Dianna Parker, NOAA spokeswoman. We expect results will show some of the debris that rides a little higher will arrive ahead of schedule. The bulkier debris, sitting lower in the water, will take longer.

Whether it be global warming climate models, or earthquake debris models, or a fill-in-the-blank model, its garbage in, garbage out.

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Mar 13

When you get right down to it, S. Matthew Liaos crazy neo-eugenics idea boils down to:

Small people = small carbon footprints

Perhaps we were warned many years ago in this song:

Its a world of laughter, a world or tears Its a world of hopes, its a world of fear Theres so much that we share That its time were aware Its a small world after all

CHORUS: Its a small world after all Its a small world after all Its a small world after all Its a small, small world

There is just one moon and one golden sun And a smile means friendship to everyone. Though the mountains divide And the oceans are wide Its a small small world

(chorus)

World of tears? World of fears? Share? Its time were aware? Oceans are wide? Hmmmmmm.

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Mar 08

Automotive News reports:

DETROIT (Reuters) A $100,000-plus Fisker Automotive luxury car died during Consumer Reports speed testing for reasons that are still unknown, leaving the struggling electric car startup with another blow to its image.

It is a little disconcerting that you pay that amount of money for a car and it lasts basically 180 miles before going wrong, David Champion, senior director for the magazines automotive test center, told Reuters.

Fisker has benefited from the publicity generated when actor Leonardo DiCaprio was handed the first Karma last summer and pop idol Justin Bieber received one as a gift this month.

The breakdown of the Consumer Reports car is more bad news for a company that already recalled some Karmas. Fisker also has changed its CEO and halted production over the past month as it seeks to renegotiate the terms of a $529 million loan from the U.S. Department of Energy.

One of Fisker Automotives primary financial backers is venture captital firm, Kleiner Perkins Caufield & Byers, of which Al Gore is a partner. Fisker also received a $528.7 million conditional loan from the Department of Energys Advanced Technologies Vehicle Manufacturing Loan Program. Thats a LOT of money to produce only 200-300 cars thus far, some of which seem to be lemons.

This is the same company that last year caught flak because after it secured the US government financing, started assembling their cars in Finland.

By the looks of things, Fisker Automotive seems headed for the same fate as Solyndra.

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Mar 05

This video is from December 21, 2009 at COP15 just about a month after Climategate 1.0 hit so its not exactly fresh, but I just discovered it on YouTube, and DeSmogblogger Chris Mooney makes a very frank admission about the skeptic blogosphere that I believe went unnoticed back in 09, but is relevant even 2+ years later:

Mooney:

You have the rise of the blogosphere, where global warming denial is actually running rampant, and I think its totally got us whupped, in terms of pro-climate bloggers versus anti-climate bloggers.

One explanation of why the alarmists were, and are continuing to get whupped, was noted by Ross McKitrick recently, and was featured on WUWT as last weeks quote of the week. McKitrick:

The problem the alarmists had, was that there was never anything substantial to hit back at. They had the equivalents of the big guns and the massive air support but there never was a skeptic HQ to be pounded, no big central organization, no massed ranks of skeptic soldiers or even any third-partybacking the resistance.

Every one of the skeptics was a lone volunteer guerrilla fighter, who needed absolutely no logistical support of any kind to continue the fight indefinitely. The alarmists never understood this, preferring to think that there simply had to be some massive hidden organization orchestrating the resistance. While they wasted time and effort attacking targets that only existed in their head, each of the guerrillas chewed on them mercilessly in their own particular way.

The entire Mooney video is here.

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Mar 02

The Al Gore /AIT Index returns!

The index is calculated from Dr. Roy Spencers UAH Globally Averaged Satellite-Based Tropospheric Temperatures that are released each month. The GORE LIED graphics department simply whips out a magenta crayon, and marks up Dr. Spencers graph to show the temperature change since Al Gore released his fantasy/sci-fi movie, An Inconvenient Truth.

Through February, 2012 globally averaged temperatures have plunged .56F (.31C) since An Inconvenient Truth was released at the Sundance Film Festival on January 24, 2006 truly an inconvenient truth.

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Feb 27

An Inconvenient Video from COP-15 (2009) featuring DeSmog Blogs Brendan Demelle. This video was deemed soooo compelling by viewers that in the two years its been posted it had a whopping nine views when I scrounged it up from the YouTube dustbin. An excerpt from Demelle discussing the state of journalism, and the rise of bloggers:

with the struggling economy which is hurting newsrooms there just arent as many resources to devote to deep investigative journalism than there used to be, and I think thats why you see a rise in citizen journalism, people taking it upon themselves to go and try to figure out what the facts are and to report the facts. Also, you know, one of the things that Danny mentioned is that journalists are, you know, taught to be objective and not to have a view. Id just say that youre also taught to report facts, and not lies and misdeeds.

He may say that, and yet I get the feeling that Brendan will only part with that fake 2012 Heartland Climate Strategy memo when we pry it from his proverbial cold, dead fingers.

Heres the whole video. DeMelle appears at 8:00

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The rest is here:

Gore Lied

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Current Issue | Asimov’s Science Fiction

Posted: at 10:03 pm

October/November is our traditional slightly spooky issue, and the 2016 edition is no exception. The magazine is jam-packed with stories about ghosts, angels, demons, souls, curses, and a couple of aliens. Alexander Jablokovs bold new novella brings us a tale of death and danger, a woman with a rather unusual occupation, and The Forgotten Taste of Honey.

Sandra McDonalds cheerful tone belies the horror that lurks for The People in the Building; the souls of the damned are captured in Susan Palwicks poignant Lucite; death and another odd job play a part in Michael Liblings amusing and irreverent tale of Wretched the Romantic; Project Extropy uncovers new mysteries in Dominica Phetteplaces ongoing series; S. N. Dyer draws on history and folklore to explain what happens When Grandfather Returns; seeds of hurt and mistrust are sewn in Rich Larsons Water Scorpions; new author Octavia Cade invites us to spend some time Eating Science With Ghosts; Will Ludwigsen examines the curse of The Leaning Lincoln; and Michael Blumleins heartfelt novella asks us to Choose Poison, Choose Life.

Robert Silverbergs Reflections column dabbles in some Magical Thinking; James Patrick Kellys On the Net prepares to Welcome Our Robot Overlords!; Norman Spinrads On Books takes on Short Stories in a column that features the Nebula Awards Showcase anthologies as well as The Fredric Brown Megapack and Harlan Ellisons Can & Cantankerous; plus well have an array of poetry and other features youre sure to enjoy. Get your copy now!

by Alexander Jablokov

Tromvi trudged up the hill from the harbor, where she had just packed the last of her trade goods into the hull of a ship heading to the east. What she had received in return already weighed on her horses backs. She smiled to herself as she remembered the sea captain, caught between a reluctance to say goodbye and the need to be ready for the receding tide, being uncharacteristically sharp with his crew. READ MORE

by Sandra McDonald

At an office building on Tanner Boulevard, two intelligent elevators whisk workers up from the lobby toward their employment destinations. The people headed for the fifth floor greet each other every morning with nods. The people from the fourth floor sip from their brown coffee cups and read their smartphones.READ MORE

by Lisa Bellamy

Today they jostle among us until sundown, listen to our chatter, nudge each other, read the news over our shoulders; they window-shop READ MORE

by Sheila Williams

Welcome to our annual slightly spooky issue. The fall double issue is always long in the making. Throughout the year, we see stories that land a little outside Asimovs, admittedly rather soft, parameters. While we do publish one or two stories in each issue that could be called fantasy, surreal fiction, or slipstream, our focus is primarily on science fiction. Of course I get a lot of traditional science fiction story submissions, but I see a lot of uncanny submissions, too. READ MORE

by Robert Silverberg

Isaac Asimov, for whom this magazine was named and who was my predecessor as writer of this column, was a totally rational man with no belief whatever in matters supernatural. That didnt stop him from writing the occasional fantasy story or from editing a long series of anthologies with such titles as Devils, Ghosts, Spells, and Magical Wishes.READ MORE

by James Patrick Kelly

My friend John Kessel and I have had a longstanding disagreement about the future of artificial intelligence. Even though we have co-edited a couple of anthologies examining post-cyberpunk...READ MORE

by Norman Spinrad

I have been writing this column for close to four decades now, and, yet, to the best of my recollection, I have never reviewed a book of short stories. During my writing career, I have written and published something like twenty-five novels, but I have also probably written something close to one hundred short stories, if by short stories one means fiction of less than novel length, which is my definition here. READ MORE

by Erwin S. Strauss

October is a busy month. My picks range from coast to coast this time: CONtraflow, Archon, EerieCon, VCon, CapClave (where Ill be), ConClave, ConStellation, ValleyCon, MileHiCon, ICon and NecronomiCon. Whew! Plan now for social weekends with your favorite SF authors, editors, artists, and fellow fans.READ MORE

Link:

Current Issue | Asimov's Science Fiction

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Neurotechnology Market Research and Data

Posted: at 10:02 pm

The market for neurotechnolgy products is poised to become one of the most dramatic growth areas of the 21st Century. Spurred on by medical developments and discoveries that cure disease, alleviate suffering, and generally improve the quality of life, many leading research institutions and health care firms have gained the world's attention and respect in recent years. Within the biomedical technology industries, there is one field that stands out not only for its promise of restoring function to human patients, but also for carrying over biomedical concepts and processes to the industrial and information processing sectors. That field is what we call neurotechnology.

Unlike the field of biotechnology, which concerns itself with pharmacological and genetic engineering efforts to understand and control DNA, genetic material, and other complex biological molecules, neurotechnology is concerned with electronic and engineering methods of understanding and controlling nervous system function.

Some of the very early firms in the neurotechnology field have scored great success building devices that restore hearing to deaf people, restore arm and hand function to quadriplegics, and accomplish a host of other feats using techniques of functional electrical stimulation of the human body. We believe that government and private research funding in this area will lead to one of the great spinoffs of our time as biomedical engineers apply their knowledge and experience building devices that sense and stimulate the human nervous system and interface with non-human systems such as computers, training systems, and virtual reality.

We also believe that the field of neurotechnology offers the promise of generating significant venture capital interest and funding. After the disappointing results shown by many venture-funded Internet, e-commerce, and dotcom firms that lacked a proven revenue base, technology-oriented venture capitalists will be looking for new opportunities in markets where the opportunities are relatively salient. Neurotechnology, with its promise and proven record at such tasks as restoring hearing to deaf patients and hand function to quadriplegics, offers such a clear opportunity. Moreover, much of the risk in financing technology development in this field will be borne by government and private medical institutions who do not necessarily have the same ROI expectations as the venture capital community.

Neurotech Reports editors have prepared in-depth whitepapers on a number of business and technology issues confronting the neurotechnology industry. These short reports, ranging from 16 to 40 pages in length, cover technology areas such as deep-brain stimulation, brain-computer interfaces, and visual prostheses, as well as business issues such as venture capital funding, government funding, and management issues. For a list of available whitepapers, click this link:

Whitepapers

Neurotech Reports has developed a market research report entitled "The Market for Neurotechnology: 2016-2020."

This newly updated study offers detailed information about the market potential of each application segment of the industry, profiles of each of the current players, and projections on the size and growth rates of the market over the next five years. For more information on the contents of the report, click here:

Report Contents

Order Report

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Neurotechnology Market Research and Data

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