Public Fiscal Administration - 3852 Words

CITY OF MANILA UNIVERSIDAD DE MANILA Antonio Villegas St. Mehan Garden, Manila REPORT ON THE TOPIC EXPENDITURE THEORY, POLICY AND PERFORMANCE In Partial fulfillment of the requirement in the subject PA026A – PUBLIC FISCAL ADMINISTRATION PREPARED AND SUBMITTED BY GROUP V Vincent Yuzon Rosales II Frances Santos Angelito Laderas Antonio Vitan Jr. Ma. Lourdes Cuenco SUBMITTED TO PROFESSOR CYNTHIA RAVELA CUBOS June 28, 2011 THEORIES OF EXPENDITURE GROWTH Three prominent theories that used the time-pattern of expenditure in the long-run to explain the expansion of the public sector are discuss in this chapter. Although this theories were formulated based on the experience of the now developed countries, the general idea of†¦show more content†¦They founded their analysis upon a political theory of public expenditure determination. They stated that the government keeps a close watch on the people’s reaction to taxation in allocating the budget. Even though voters dislike paying additional taxes, they enjoy the benefits of public goods and services. The growth of the economy is accompanied by the growth in income. As this happens, tax revenue at constant rates will also increase, thereby enabling public expenditures to expand in line with the Gross National Product (GNP). During periods of social upheaval like war, famine or some large-scale social disaster, they argue that public expenditures increase rapidly, evolving in a step-like pattern, representing an upward shift in the trend line of public expenditures. They call this as the Displacement Effect. Public expenditures are displace upwards and for the period of the crisis displaces private expenditure for public situation, the higher level of taxation would be found acceptable to the taxpayers. Public expenditures so do taxes, do not fall back to their original level after the crisis. The greater governmental revenues are used intead to support a permanent higher level of public sector allocation. Peacock and Wiseman derived the key concept of a â€Å"tolerable burden of taxation† from this basic tenets. The government needs to pay some attention to unmet needs andShow MoreRelatedDecentralization Of Public Administration : Contemporary And Developing Nations1229 Words   |  5 Pages Decentralization in Public Administration: Contemporary Efficacy in Fiscal Affairs Lenna Sliney University of North Carolina at Pembroke Decentralization in Public Administration: Contemporary Efficacy in Fiscal Affairs Decentralization is a systems theory approach, but there is division in existing scholarship on a generalized operating definition and the causality or correlation with economic development, resulting in myriad conclusions on its efficacy and necessities for successful implementationRead MoreTraining Needs of Barangay Officials1541 Words   |  7 PagesTraining Needs of Barangay Officials In Public Fiscal Administration A Special Research Presented to the Faculty of Graduate School Open University Polytechnic University of the Philippines In Partial Fulfillment Of the Requirements for the Degree Master in Public Administration By Anthony C. Mercado 14 February 2010 CHAPTER 1 THE PROBLEM AND ITS BACKGROUND Introduction The Republic Act 7160 or commonly known as the Local Government Code of 1991 had enactedRead MoreGovernment Productivity Essay975 Words   |  4 Pagesa result of improvements in the productivity and fiscal prospects of this key sector; and (2) the effectiveness and efficiency of the multitude of federal grant and regulatory programs using state and local governments to implement federal policies are directly related to the management capacity of those governments ². The productivity in state and local governments is lower than it could be, resulting in higher costs and/or lower levels of public services. State and local government operationsRead MoreThe Cultures of Public Organizations600 Words   |  3 PagesThe Cultures of Public Organizations All organizations have their unique cultural and structure that defines the company goals, values, beliefs, and vision. An organization’s culture provides the framework for a shared understanding of events and defines behavioral expectations (Shafritz, 2013, p. 64). When disruption of an organization’s culture occurs, they become susceptible to Clausewitz’s fog, or uncertainty. Moreover, the political pressures play an active role because the political demandsRead MorePublic Personnel1044 Words   |  5 PagesAssignment 1: Public Personnel Today Abstract Defining the needs of public personnel today, analyzing and explaining critical trends affecting the growth of public personnel today, analyzing and evaluating strategies needed to create a diversified workforce as well as strategies the government must address to sustain union membership and representation among public employees will be outlined in the following pages. Public personnel are the employees of federal, state, local, and nonprofit organizationsRead More New Public Management and Decision Making in UK Public Policy1424 Words   |  6 PagesDiscuss how the tendency of New Public Management has impacted on decision making in UK public policy. New Public Management is generally used to describe a management culture that emphasises upon the citizen or customer as being central, as well as having accountability for results. It also suggests organizational structures and promotes decentralized control, many different types of service delivery mechanisms, including quasi-markets with public and private service providers competingRead MoreA Study Of Public Administration1516 Words   |  7 PagesSince Woodrow Wilson (1889) published the article, â€Å"a study of public administration†, the main question in the field of public administration is how to govern a democratic and political entity. Given public administration conventionally concerns about civil servants and agencies in the executive branch, one among diverse and essential subfields is bureaucracy and organizational theory. In general, the development of studies on bureaucracy and organizational theory has gone through the period ofRead MoreMy Understanding of the Public Sector and Public Service Essay1511 Words   |  7 Pagespaper discusses my understanding of public sector prior to entering CSULA’s Masters of Science in Public Administration program (MSPA), by examining the unique circumstances involved in administering public organizations while studying different te chniques of public management. The courses in the program fulfilled my understanding of public sector, and how I perceive the profession of public service now that I have completed the MSPA program. My Understanding of Public Sector Upon entering the MSPA programRead MoreThe Civil Service Reform Act1446 Words   |  6 Pageschange in political and fiscal circumstances. Typically those reforms are in awake of the social, political and economic trends with in the government and its affiliated agencies. Nobody can deny the importance of the bureaucratic system and the work they perform on all level of the society. For the same reasons this bureaucratic system has deep influence in our political policies which affect our society and how we are governed. It is a personnel system through which public agencies recruit and selectRead MoreEssay about Public and Private Management1800 Words   |  8 Pagesissues involved with the study of public management. Although it might be possible to state that the ideas and theories presented in these texts are either true or false, it will be the goal of this writing to take the simple approach and focus on the thoughts that are presented are still relevant in modern practice o f public management. However, it is first important to point out that even today there is no aggregated view for weighing or measuring the success of public managers. This is because in part

Women in the Math World Essay - 1243 Words

Women in the Math World Works Cited Not Included Math is commonly known as the man’s major. Many college math professors are men and the same goes for their students. One study revealed that women accounted for 15% of students in computer science, 16% in electrical engineering,. . . Gender splits in the faculty were similar (Cukier). There are few women that have made an impact on the math society compared with the number of men. A person can ramble off names such as Isaac Newton, Albert Einstein, Pythagoras of Samos, and Jean-Franà §ois Niceron. Where are the women mathematicians? This paper will examine the lives of women that have made an impact on the world of†¦show more content†¦In 1825, she began an experiment on magnetism that lead to a her paper entitled The Magnetic Properties of the Violet Rays of the Solar Spectrum. The paper was presented in front of the Royal Society, where she became the first women to present to the Royal Society. This paper was later disproved howeve r it was a starting point for her career in mathematics and for women in the field. In 1827, she started what would become her most successful study. Lord Brougham convinced her to write a popularized rendition of Laplaces Mecanique celeste and Newtons Principia (Cite). The paper was publised as The Mechanism of the Heavens. Her paper was so successful, a portrait bust of her was commisioned by her admirers in the Royal Society and placed in their great hall (Cite). She went on to write many more books on mathematics which earned her election to the Royal Astronomical Society as the first women. Mary Fairfax Somerville lead the pathway for women in the mans world. Maria Gaetana Agnesi was destined for a life in mathematics, being born on May 16, 1718 to a professor of mathematics. She was recognized as a child prodigy very early; spoke French by the age of five; and had mastered Latin, Greek, Hebrew, and several modern languages by the age of nine. At her teens, Maria mastered mathematics (Cite). Her days of a child wereShow MoreRelatedWhy Are There So Few Women Of The Math And Science Professions? Essay1532 Words   |  7 PagesWhy are there so few women in the math and science professions? Sommers’ reviews the history of women’s involvement in science. In the nineteenth century, women’s accesses to education and opportunities for employment in science had greatly improved. (2009: 61) The systematic and differential filtration of women in STEM careers has received a great deal of attention from leading theorists and researchers who are trying to understand why women are not participating in STEM activities as comparedRead MoreEssay on Gender Equity in Education1632 Words   |  7 Pages Gender equity issues in mathematics and science have been the focus of many educators and researchers for years. Women have often been denied an equal education in math and science for many reasons. Parents and teachers must realize this fact and change their habits wherever necessary. Girls must be given the same opportunity as boys from the beginning, particularly in math and science where girls tend to lag behind. First of all, the term gender equity must be defined. Gender notRead MoreFlorence Nightingale Had A Big Impact On The Math World1044 Words   |  5 PagesFlorence Nightingale had a big impact on the math world. We still use what she contributed today in the medical field and in the classroom. She not only made an impact in the math world but also for women’s rights and in the medical field during the Crimean War. Florence had an interesting early life, from begging her parents to study math to choosing to become a nurse. She is an example of how you should never give up on your dreams and how you should not let other people tell you what you can andRead More Belonging Uncertainty of Women in Quantitative Fields Such as Math1566 Words   |  7 PagesBelonging Uncertainty of Women in Quantitative Majors Such as Math Belonging uncertainty occurs to people of all genders, races, ethnicities, and social status’. It is the feeling that one does not belong in an area or field. We concentrated on womens’ belonging uncertainty in a quantitative major, math. All over the world, there are women who have a desire to pursue majors such as science, engineering, technology, and math, but they are discouraged from doing so because of stereotypes that suggestRead MoreGender Inequalities And Gender Inequality922 Words   |  4 PagesGender Inequalities in Education Judge Sonia Sotomayor states, â€Å"Until we get equality in education, we won t have an equal society. That quote resonates throughout the world because of gender inequality in education. Researchers believe gender inequality still exists in the 21st century. Through research, controversial opinions exist about inequality in schools and what has been done to address this situation. What is gender equality? Gender inequality refers to disproportionate dealing or assessmentsRead MoreEssay about Encouraging Girls in Math and Science1599 Words   |  7 PagesEncouraging Girls in Math and Science An ideal classroom in an elementary school would allow both boys and girls to learn fairly, equally, and also be encouraged to be involved in the classroom. The teacher would expect the same effort from the boys as well as the girls. The teacher would implement a respectful atmosphere where the teacher as well as the students would respect one another. The reality is that girls quickly become discouraged to pursue math and/or science relatedRead MoreEffects Of Stereotype Threat On Women s Performance1592 Words   |  7 Pagesdisciplines, and to examine the use of a social psychological approach to alleviate the effects of the stereotype threat. The topics throughout the paper will address the effects of stereotype threat for women in STEM tasks, the limitations of the stereotype threat model and alleviating stereotype threats for women in STEM tasks. Similar findings to Steele and Aronson (1995) were found in other performance tasks, such as the measure of sport strategic intelligence (Stone et al., 1999) and the link betweenRead MoreFlatland : A Romance Of Many Dimensions813 Words   |  4 Pagestwo-dimensional world that is occupied by geometric figures. Flatland is narrated by a square (who is a member of the gentleman social class) who guides the reader through life as it is known in Flatland and the visions and dreams that he has about Lineland and Spaceland. In this paper I will be talking about how Edwin Abbott uses mathematical symbolism to satirize the society of England in the Victorian era. The novel Flatland refers to the Victorian era where at the time women were regarding asRead MoreMathematics : The Necessity Of Math1648 Words   |  7 Pagesperformance in mathematics. Math tends to be perceived as a field in which success and understanding is limited to a small percentage of students. Recently, there has been an effort by math teachers nationwide to change the harsh way math is sometimes viewed, to a perception that math can be understood, mastered, and enjoyed by any student, from any walk of life. Efforts to perpetuate this perception of mathematics include addressing the necessity of relevance of math in students’ lives by givingRead MorePicture An Engineer : Who Do You See?1216 Words   |  5 Pagesreceiving STEM related degrees, it was found that 19% of STEM related bachelor’s degrees are awarded to women, with only 3% awarded to minority women. Furthermore, males are six times more likey to take engineering courses than women. However, this ge nder gap cannot only be associated with recent graduating classes. Historically, fewer women have chosen to pursue careers in STEM related fields. Though women make up 47% of the workforce, they make up 25% of the science and computer science workforce, and

Ethical and Legal Conflict in Aged Care Setting Healthcare Profession

Question: Discuss about theEthical and Legal Conflict in Aged Care Settingfor Healthcare Professionals. Answer: Introduction Ethical dilemma in aged care setting can be very challenging for the healthcare professionals. There are many situations where healthcare professionals find themselves stuck in ethical and moral complication. This essay is going to discuss the ethical dilemma in the given case scenario of Elsie Lee. She is an 88 years old woman, who has been shifted to residential aged care setting. She has impaired physical mobility due to severe rheumatoid arthritis. She also suffers from vision impairment and short term memory. Such patients are more dependent on nursing professionals and may have specific care needs. Elsie also considers making an advanced care directive (ACD). Patient desires to make advanced care directive, so as to indicate that what kind of treatment should be given if her health deteriorates. Elsie was waiting to meet her family on Sunday and discuss it advanced care directives with her family, as she was keen to make it clear to the staff that she does not require any aggressive treatment and does wanted o be resuscitated. But, on Friday she suffered a serious chest pain and RN called the ambulance, and even after refusal from the patient, unsuccessful attempt of resuscitation was made. In the hospital the patient was declared as dead. The ethical dilemma aroused for RN and paramedics that resuscitation should be given and patient should have been shifted without consent or not. Stakeholders Involved in Given Case Scenario The stakeholder involved in the ethical dilemma re nursing professionals and paramedics, because they had to decide whether aggressive treatment be given to end of life patient to fulfill principle of beneficence or to respect the autonomous decision of the patient. Ethical dilemmas can leave the nursing staff in a situation where they have to decide in moral obligation and dignity of patient. Thus, end of life care becomes very complicated, but his may not be in the mind of the healthcare professionals when patient is admitted to residential care setting, but it can provide a way for future interventions. Case scenario of Elsie, puts the nursing professionals and paramedics in the ethical dilemma, and they are accused for assault and battery. Advanced care directives can help the person to plan their future personal and healthcare needs, if they may not be able to communicate their needs in severe health conditions. Advanced care directives, work as the important document that designates a person to make decision of behalf of patient in sever conditions. However, in the case of Elsie, advanced care directive had not yet been signed and thus, RN believed that transferring the patient to the hospital would be in best interest for her. There are also many ethical issues associated with providing treatment to older people, as some of the aggressive treatments could increase their suffering and withdrawal of such measures can result in quality death. Elsie did not wanted to bother her family members and wanted to have peaceful death, thus she wanted to refuse aggressive treatment measures. However, the ethical issue arises due to communication barrier. Elsie was not able to communicate her needs to the professionals. Advanced care directives had worked as a important factor in providing care to Elsie, if it has been signed, but the situation still questions the autonomous decision of patient. At the end of life, treatments could be inconsistent and patient can refuse aggressive measures. Here the principle of autonomy contradicts with principle of beneficence and ethical dilemma for the healthcare professionals arises. Legal and Ethical Conflict Rights and Dignity of Patient and Family Members The nursing code of ethics states that rights and dignity of the patient should always be respected and preserved. Before making any clinical decision, the rights of patients must be considered. Every intervention or treatment must be taken in accordance to patients decision. The Australian Healthcare system is based on providing patient centered and family centered approach, which state that personal values, belief and choices of patients and their family members must be respected. Legal rights and human rights allow a person to make their own choices for their treatments. The patient and the care givers equally have the right to dignity. The dignity of the patients can be safeguarded, when nurses have the responsibility and accountability of applying appropriate professionals ethics (Code of Ethics for Nurses, 2008). The responsibility of resuscitation on patient depends upon the doctor. They are in correct position to decide whether patient should be resuscitated or not. But, prior to performing any kind of medical treatment, healthcare professionals and nursing staff must take the consent of the patient. This process must be done considering ethical, legal as well as all cultural paradigms (Hewitt, 2011). In case the patient has refused for the measure being taken, it is important to consider their request and to apply alternate measures for fulfilling their duty of care. Significant importance must b e given to the family members and care givers, and decision should be made according to their concern. Decisions should be considering professional code of conduct and duty of care (Bollig et al, 2015). Communicating accurate needs are also important to take proper decisions. In case of Elsie, she had not informed the professionals about her concern and RN did not considered her request due to man y clinical, communication and ethical barriers. Virtues and Principles of Healthcare Ethics The virtues and principles of healthcare ethics are associated with four main principles of ethical practice. These four principles provided various bases for making ethical decision in nursing profession (Adams et al, 2011). The four principles of healthcare ethics are autonomy, beneficence, non- maleficence and justice. The first principle of autonomy is the main ethical principle, which implies that rights and dignity of patient are very important and for providing quality care, these rights must be respected (Sutrop, 2011). The model of decision making in clinical nursing practice is based on ethical principles. These principles are not legally defined, but they are meant to enhance quality of care (Beauchamp, Childress, 2012). The principle of autonomy must be respected to value the choices of patients. The principle of beneficence states that every intervention should be done to provide maximum benefit to the patient. The nursing practice requires making ethical decision to justify the quality of care (Suhonen et al, 2010). Thus informed decision making is considered to be important for benefit of the patient. Non- maleficence states that no harm should be done to the patient, or least harm should be inflicted by the treatment measures. This principle requires to be considered in decision making process. Family members must be involved in decisions and patient, who is competent to make choices, must be considered (Beauchamp, Childress, 2012). There could be conflict between the two ethical principles of autonomy and beneficence. A person is considered as competent to make decision about his or her health and to take part in decision making process, till the time they are not declared by the court as incompetent and proxy decision maker is designated (Crispin, Bestic, and Leditshke, 2015). In the case of Elsie, she was competent to make her choice about her treatment and was not completely unconscious. In the absence of the advanced care directives in case of Elsie, RN chose to make her own decision for the benefit of patient, considering the ethical principle of beneficence. Due to this situation, the autonomy of the patient and family members was challenged. Ethical dilemma aroused, when RN took her own decision and could not respond to needs and request of patient. Here autonomy and beneficence could be seen in conflict (Johnstone et al, 2015). Shifting the patient to hospital without her wish may have created the stressful situation for Elsie, but as she was in severe pain the correct measure was to transfer her to emergency department. The decision making in such situation requires considering the principles of bioethics and referring to the evidence based studies (Crispin, Bestic, and Leditshke, 2015). However, as patient has already refused the treatment, nurse could have tried to make her comfortable in the residential care only and try to take alternative measures. Code of Professional Conduct and Code of Ethics in Nursing Code of professional conduct and code of ethics are meant to pave the way towards more enhanced quality care for patients, and to promote skills based practice for nurses. The code of professional conduct is the way in which the professional behave, while providing care to patients. The professional conduct states that Nurses practice and conduct themselves in accordance with laws relevant to the profession and practice of nursing (Code of Professional Conduct for Nurses, 2008). Thus, every decision must be in accordance to law and ethics, which saves patients dignity, values, belief and rights. According to study of Deasy et al (2012) paramedics are authorized to perform endotracheal intubation and can administer a wider range of cardiac drugs (p. 59). They can also take telephonic assistance from other professionals regarding carrying out resuscitation. But, in the case of Elsie, paramedics conducted resuscitation, even when patient had requested to leave her as it is. Decision making can be very complex in such situations, as there are many uncertainties associated with resuscitation in older patients. The code of ethics, nurses must value the moral and legal rights of the patients and must respect their choices in decision making (Code of Ethics for Nurses, 2008). Cardiac arrest can occur in the patients with serious illness and history of cardiovascular problems. The pain can occur, even before the discussion about the resuscitation or other aggressive measures has been made between professionals and patient. The healthcare professionals have to decide that resuscitatio n must be given with patients concern or not. But, in absence of advanced care directives, it must not be assumed that resuscitation is the default measure for cardiac arrest. Thus,Clinical judgment should be used, where resuscitation is manifestly inappropriate and or the patient is deceased (Using Resuscitation Plans in End of Life, 2014, p. 7). Legal and Ethical Resolution of Conflict in Case Scenario Ethical and legal consideration of all the invasive and aggressive measures in case of older patients should be significantly considered by professionals. End of life treatment for older patient may have different care needs and may prefer to die peacefully. The decision of the patient must be respected to avoid any kind of ethical conflict. It will be considered as unlawful to ignore the needs and desires of the patients (Bossaert et al, 2015). The nursing staff and paramedics can use alternate methods and measures to fulfill their duty of care. However, in absence of advanced care directives and resuscitations plans, the decision of aggressive treatment must be taken in best interest of the patient. The clinical decisions should consider the values, belief and request of patients to work n accordance to ethical principle of autonomy. According to Using Resuscitation Plans in End of Life, (2014) planning end-of-life care is an iterative or cyclic process based on assessment, disclos ure, discussion and consensus building with the patient and or their family and the treatment team (p. 4). Thus, involving family decision is very important and considering the patients refusal under Adult Refusal to Treatment Act (1993) must be considered to avoid legal conflicts (Herring, 2014). Conclusion Providing care to older patients in residential aged care setting can be very challenging and complex for professionals. This paper has focused on the case study of Elsie Lee, who is an 88 years old woman, who has been shifted to residential aged care setting, due to her increased demands for care. She has physical impairment and vision impairment and has the history of AMI. Nurse care manager suggested that Elsie wants advanced care directives to be so signed, but before that she suffered cardiac arrest. In spite of requesting RN to leave her as it is, she was transferred to hospital and paramedics applied resuscitation. Ethical and legal dilemma of ignoring patients autonomy arises and Family accused the services and professionals for assault and battery. However, the essay provides a legal and ethical resolution for the problem in future cases. References Adams, J.A., Bailey, D.E., Anderson, R.A. and Docherty, S.L. (2011). Nursing roles and strategies in end-of-life decision making in acute care: a systematic review of the literature.Nursing Research and Practice,2011. Beauchamp, T. L., Childress, J. F. (2012). Principles of Biomedical Ethics (7th ed.). New York: Oxford University Press Bollig, G., Schmidt, G., Rosland, J.H. and Heller, A. (2015). Ethical challenges in nursinghomesstaff's opinions and experiences with systematic ethics meetings with articipation of residents relatives.Scandinavian journal of caring sciences,29(4), pp.810-823. Bossaert, L.L., Perkins, G.D., Askitopoulou, H., Raffay, V.I., Greif, R., Haywood, K.L., Mentzelopoulos, S.D., Nolan, J.P., Van de Voorde, P., Xanthos, T.T. and Lippert, F.K. (2015). European Resuscitation Council Guidelines for Resuscitation 2015: Section 11. The ethics of resuscitation and end-of-life decisions. Code of Ethics for Nurses. (2008). Nursing and Midwifery Board of Australia. Retrieved From: file:///C:/Users/Master/Downloads/5_New-Code-of-Ethics-for-Nurses-August-2008.PDF Code of Professional Conduct for Nurses. (2008). Nursing and Midwifery Board of Australia. Retrieved From: file:///C:/Users/Master/Downloads/6_New-Code-of-Professional-Conduct-for-Nurses-August-2008-1-.PDF Crispin, T., Bestic, J. and Leditshke, A. (2015). Advance care directives in residential agedcare.Australian family physician,44(4), p.186. Deasy, C., Bray, J.E., Smith, K., Harriss, L.R., Bernard, S.A., Davidson, P.M. and Cameron, P., (2012). Resuscitation of out-of-hospital cardiac arrests in residential aged care facilities in Melbourne, Australia.Resuscitation,83(1), pp.58-62. Freegard, H. and Isted, L. (2012). Ethical practice for health professionals. (2nd ed.). Melbourne:Cengage. Hebert, K., Moore, H. and Rooney, J. (2011). The nurse advocate in end-of-life care.TheOchsner Journal,11(4), pp.325-329. Herring, J. (2014).Medical law and ethics. Oxford University Press, USA. Hewitt, J.E. (2011). " Do Not Resuscitate" orders in Queensland; Examining the need to obtainconsent. Johnstone, M.J., Hutchinson, A.M., Redley, B. and Rawson, H. (2015). Nursing Roles andStrategies in End-of-Life Decision Making Concerning Elderly Immigrants Admitted to Acute Care Hospitals An Australian Study.Journal of Transcultural Nursing, p.1043659615582088. Suhonen, R., Stolt, M., Launis, V. and Leino-Kilpi, H. (2010). Research on ethics in nursing carefor older people: a literature review.Nursing ethics,17(3), pp.337-352. Sutrop, M. (2011). Viewpoint: how to avoid a dichotomy between autonomy and beneficence:from liberalism to communitarianism and beyond.Journal of internal medicine,269(4), pp.375-379. Using Resuscitation Plans in End of Life Decisions. (2014). Retrieved From:https://www0.health.nsw.gov.au/policies/pd/2014/pdf/PD2014_030.pdf