Is Martin Luther King s Wish Come True - 1328 Words

Dreaming of Equality - Has Martin Luther King’s Wish Come True? With the late 1900’s civil rights movement came many famous protesters and speakers, such as Rosa Parks and Malcolm X. Perhaps the most famous civil rights worker was Martin Luther King Jr., who delivered his famous â€Å"I have a dream† speech in 1963. In his speech, Martin Luther King Jr. mentions a personal dream of his in which â€Å"little black boys and black girls will be able to join hands with little white boys and white girls as sisters and brothers† (King 1). Eventually, the civil rights movement did result in improved equality for all people, but King’s vision of the world was never truly forgotten. Over fifty years later, there is much debate over whether or not King’s†¦show more content†¦In a study done by The Equal Rights Center in 2003, many tests were conducted in the D.C. area to identify the reactions of taxicab drivers to white customers versus black customers. In the approximately 300 tests conducted, the report disturbingly states that â€Å"African Americans were almost seven times more likely to be passed up by taxicab drivers than whites (African-American prospective passengers were passed by 20% of the time versus 3% for white prospective passengers)† (The Equal Rights Center 7). The report also notes that the taxicab drivers took longer to decide to provide services to a black than to a white. Clearly, from this experiment it is evident that there is not complete equality between races for even everyday matters like hailing taxicabs. This type of racism is quite subtle in nature, as shown by the report and the experiment behind it, and although it is against the law to refuse to provide service to someone based on their race, gender, or any other condition, it is still occurring. This shows racism among the people, but there is another type of racism which is occurring indirectly as a result of the life choice of various races. In addition, King’s dream has not been achieved because of the indirect racial separation in locations like neighborhoods and schools. Another major blemish on the prospect of King’s realized dream stems from indirect racism, as well as unintentional segregation. As a result of usually living apart from one another,

Military Suicides - 1010 Words

3 March 2015 Informative Speech Outline Title: Informative Speech Main Idea: Suicides and the Military Thesis Statement: At the end of my informative speech, my audience will know more about the Military Suicide Issue and how the number of military or veterans deaths by suicide has been increasing at an alarming rate, the common misconceptions about the possible reasons why current and former military members are taking their own lives and finally what is being done to try and resolve this issue. I. Introduction a. Attention-getter: Across the US there’s thousands upon thousands of members of an exclusive club that nobody wanted to join. I know it was a group I never wanted to join. We are known as Suicide Survivors, we are†¦show more content†¦Medicating the Military: Estimated that one in six soldiers, or roughly 17% of the active duty force is on psychiatric prescription medication. 20% military Suicides on antipsychotic medications. viii. Side Effects: Abnormal thoughts, increased depression, thoughts of suicide, and suicidal behavior. 7. One Soldier by the name of Kern accounts his experience with Paxil while on deployment in the Air Force Times: b. â€Å"I had three weapons: a pistol, my rifle and a machine gun, I started to think, ‘I could just do this and then it’s over.’ That’s where my brain was: ‘I can just put this gun right here and pull the trigger and I’m done. All my problems will be gone† (Tilghman). ix. How many men and women of our armed forces have experienced moments like this as a result of their medication? Out of those who have how many did not have the strength of mind not to follow through on these thoughts? III. Conclusion: f. Summarize: Although all the contributing factors behind military suicides are still not clear, stories like these make it very clear there are issues that need to be addressed. The military troops need to feel comfortable seeking help. When military members seek therapy or help, it needs to be more readily available to them. More studies need to be do ne to assess if there is a direct correlation between the rise in prescriptions and the surge in suicides. Soldiers on prescription anti-psychotics need toShow MoreRelatedMilitary Suicides Essay2679 Words   |  11 Pages Among American civilians, whites have historically and significantly led the way in the rates of suicides. Although leveling off after the 1990’s, the rate of white suicides has still been almost twice as much as minority groups. It has also been shown that males commit suicide significantly more than females. Figure 1 Figure 2 As the rate of suicides increases in our nation, it has risen consistently with white males leading the way, as shown in figures 1 and 2. There are many theoriesRead MoreEssay on Suicide in the Military2234 Words   |  9 Pagesï » ¿ Suicide in the Military Candace L. Clark Park University October 7, 2009 Stressed by war and long overseas tours, U.S. soldiers killed themselves last year at the highest rate on record, the toll rising for a fourth straight year and even surpassing the suicide rate among comparable civilians. Army leaders said they were doing everything they could think of to curb the deaths and appealed for more mental health professionals to join and help out. Clearly, the military is going aboveRead MoreA Lecture On The Military Suicide980 Words   |  4 PagesI am very shocked when I listen to the lecture about the military suicide. This lecture focuses on the horrible situation about the military suicide. A big part of the soldiers does not die in the war, but in the peaceful military. People in the USA do not care about the military suicide until the late 1970s to early 1980s. I find two social problems in this lecture. First is the military does not pay much attention to the mental health of the soldiers. Second is the government does not have manyRead MoreMilit ary Leaders and Suicide Deaths Essay1910 Words   |  8 Pageshave been studies on why people commit suicide, but no one has come up with a definite explanation. How these victims of suicide gather the courage to take their own life, and the impact on families left behind is a complex idea that may never be understood. There are many factors that can be a catalyst to committing suicide. Throughout our research we have discovered some of the most common variables within one’s life before they take their life: military veterans, bullying within their social andRead MoreThe Real Insurgency: Suicide Rates in the Military Ranks Essay1201 Words   |  5 PagesSuicide in the United States is the 11th leading cause of death, with over 32,000 killing themselves per year. While some causes or explanations for suicide will never be known, depression or other diagnosable mental or substance abuse disorders top the list of more than 90 percent of why lives are torn from us. Over the l ast couple years around the military there has been much debate on whether this rate has been drastically affected by the increased military footprint from fighting two wars.Read MoreMost Common Means Of Suicide Among Military Veterans1469 Words   |  6 PagesActive Duty Service Members. Traditionally, the U.S. military has faced lower suicide rates compared to their civilian counterparts. However, the suicide rate among active duty military personnel has increased in the last decade, almost doubling in the Army and Marine Corps. Unlike the low active duty suicide rates of Vietnam, OEF/OIF active duty suicide rates are at near record highs (McCarl, 2013). Once again, it is believed that multiple deployments to Iraq and Afghanistan is one of the culpritsRead MoreA Few Good Men Analysis1331 Words   |  6 Pagesexperiment, and discusses the power of situational factors in altering the subject’s expected behavior (Zimbardo 116-117). Similarly, in â€Å"The My Lai Massacr e,† Herbert C. Kelman and V. Lee Hamilton summarize this atrocious crime committed by the U.S. military; furthermore, they explain the role of authorization, routinization, and dehumanization in sanctioned massacres (139-142). The authors claim these factors weaken the â€Å"usual moral inhibitions against violence† (Kelman and Hamilton 139). Crispin Sartwell’sRead MoreSymptoms And Treatment Of Ptsd914 Words   |  4 PagesPTSD PTSD is a psychological disorder that develops in people who have seen, lived, or imagined a shocking, scary, or dangerous event. PTSD is most prevalent in military soldiers who have been involved with war and have saw death or been in fear for their life. It can also take place in people who have been in a bad car accident or other situation where they â€Å"saw their life flash before their eyes.† Some cases of PTSD actually never occur to an individual but reoccurring dreams have caused the individualRead MoreEssay on Never Leave a Soldier Behind1059 Words   |  5 PagesUnited States government and the services are not doing enough to protect the soldiers from suicide, while others claim the government has it as their top priority. After the sacrifices these heroes have given, it is their right to the best services and help, to get them back to the life they deserve to live, regardless of the cost. Is it true that the Armed forces are failing to prevent suicides? The suicide rate increased by about fifty percent from 10.3 per 100,000 people in 2001 to 15.8 percentRead MoreThe Effects Of Post Traumatic Stress Disorder1600 Words   |  7 Pagesâ€Å"shell-shock† in the military, until an improved and more inclusive definition of the disease was discovered. Wartime environments contain a multitude of factors which are all potential causes of PTSD such as duress accredited to resounding explosions, pressure to survive, being far from home, and moral injury. Even though PTSD manifests itself so frequently in soldiers, there is little care provided for treatment of PTSD. This is a dangerous issue considering the close link between PTSD, suicide, and depression

Accounting Theory Expenses - Liabilities and Assets

Question: Discuss about theAccounting Theoryfor Expenses, Liabilities and Assets. Answer: Introduction A conceptual framework is defined as an evaluation tool comprising of various contexts and variations, leading towards the creation of a uniform set of standards and rules. In relation to financial accounting, these standards and rules set the functions, scope, and nature of financial reporting. All items accommodated in the financial statements of income, expenses, liabilities, and assets are recognized on the basis of the conceptual framework and it assists in assessing current accounting standards or developing new accounting standards as a whole (Graham Smart, 2012). Furthermore, as per the FASB (Financial Accounting Standards Board) of USA, an effective conceptual framework for financial reporting is always required in a principle-based standard. Moreover, several accountants have argued upon the requirement of an efficient conceptual framework but studies have shown that in the absence of a conceptual framework, development of accounting standards cannot be done, thereby leadi ng towards unwanted and ineffective outcomes. Since accounting standards could be efficiently developed in the prevalence of a conceptual framework, it is clear of the fact that existing standards would become either ineffective or complex when the conceptual framework is missing. Moreover, in the corporate world, there are infinite transactions that are subject to the complexity and if a conceptual framework is effectively present, these transactions can be easily managed (Parrino et. al, 2012). Furthermore, it is very important to note that users of financial accounting would become more accountable to the standard because conceptual framework assists in informing the users about the various principles that are set out in the standard (Melville, 2013). On a whole, designers can frame relevant principles with the assistance of a conceptual framework that will in turn help in designing the procedure in a prudent way, thereby justifying its strong requirement. In relation to financial accounting, it is notable that since the principles in IASB and FASB are well established in order to facilitate the proper functioning of relevant accounting standards, a conceptual framework that can serve both the purposes of IASB and FASB is very significant. In simple words, if a conceptual framework can satisfy the purposes of either IASB or FASB, such a framework will not function effectively, thereby leading towards inappropriate outcomes. For instance, evaluation of liabilities and assets of a company and thereafter, appropriate disclosure and exhibition of the same in financial statements. Hence, it is clear that a balanced functioning of both IASB and FASB is required in order to make the conceptual framework more beneficial and effective in terms of information and understandability. Another reason as to why a common principle is very beneficial is that a better scope can be established in the long-run process. Furthermore, the conceptual framewor k of IASB can easily clench the future course of IFSB. For instance, it is the prime responsibility of the AASB to take into account the IFRS in order to incorporate the same into the ASA (Accounting Standards of Australia). Therefore, the future course of action of the ASA can then be easily influenced by the IASB. Hence, in order to acquire the most effective outcomes, a framework that serves the purposes of both IASB and FASB must be established. Moreover, it is the key duty of a conceptual framework to address the issues properly instead of creating doubts and complexities, because utilization of a framework that does not cater to the requirements of both IASB and FASB will create various confusions (IASB, 2013). The advantages of a conceptual framework comprise of developments of several concepts in a specific order that can make the financial reporting more effective, logical, enhancement of overall communication, enhancement of the compatibility of standards both nationally and globally with the assistance of developed consistency. Furthermore, the users of financial accounting can acquire several benefits from such interconnection betwixt financial accounting and report (Seilber, 2015). This makes it clear that a conceptual framework enhances and improves the accounting standards, thereby making it more economical and easy for the users. Furthermore, the principles in IASB and FASB are well established and can be very beneficial in application to situations where significant accounting standards are absent. These principles can be also be applied to policies where there is the prevalence of conflicts of interests but the policies that are backed by an efficient conceptual framework will not have any disadvantages. In simple words, in the absence of a conceptual framework, ambiguous guidelines and rules could facilitate in creating external pressures but a well-defined conceptual framework can make the users more accountable to financial accounting as they can acquire the advantages of flexibility, thereby making the procedure of reporting easier (Tysiac, 2015). Therefore, to conclude, a conceptual framework efficiently contributes towards building public confidence by employing well-established principles for the users. It helps in creating a better impact and leads to a strong presentation. The problems or complexities that are prevalent in the financial reporting process are termed as cross-cutting issues. Since there are a massive amount of transactions, there might be various kinds of complexities when the financial statements of a company are dealt with. In order to understand and assess different methods of addressing these issues, the Board has suggested that the domination of impact and changes in measurement in the financial statements is highly needed (Williams, 2012). Determination of future expenses must also be done in the period of selection of an accounting method for financial reporting. Besides, the basis of measurement is inclined towards depicting another substitute. In other words, during the selection of a basis of measurement, these cross-cutting issues tend to arise in the accounting process (Northington, 2011). For instance, during the period of analysis of the assets and liabilities of a company, it becomes problematic to ascertain which basis mu st be opted for, that is whether a single basis or a combined basis. Therefore, it must be noted that proper planning must be done if there is a prevalence of more than one basis of measurement in the accounting process. Moreover, when the basis of measurement is selected, such depiction of alterations must also be done in the income statement of the company in order to facilitate comparability. People of the accounting world are already aware of the fact that historic cost is considered as a GAAP (Generally Accepted Accounting Principle) and it requires that every financial statement of a company must be based on original cost. In other words, historical cost is the cost or expense of an item incurred by the company and it is completely distinct from the fair value of the market. Furthermore, in relation to asset acquisition, this historical cost notion suffers from various drawbacks leading towards criticisms because this concept fails to consider the current market value of the asset. In other words, the concept of historical cost only gives due significance to the allocation of costs while it neglects to offer any importance to the value of assets. Another reason why this concept suffers from various criticisms is that offers explanation to the users only about the depreciation and asset acquisition cost in the subsequent years, thereby failing to consider the assets cur rent market value that can vary from the offered commendation. Even in relation to the inflation period, this concept is highly criticized by many because it is based on an assumption that the currencies are appropriately balanced, thereby implying that the purchasing power of people is inoperative over the time. However, it is notable that in the period of inflation, the prices of assets are highly influenced because any asset purchased for a particular period will eventually become more expensive in the upcoming period. On a whole, it is clearly observable that the historical cost concept only gives due significance to the assets original cost and thereafter utilizes the same throughout the remaining tenure of the asset. Hence, it can be said that the assets portrayed on the companys financial statements fail to offer a true and fair view of the companys financial position because these assets consist of an unfeasible value of fixed assets. This image of accounts primarily gives due consideration to the evolution of financial statements of a company. Financial statements like the income statement of a company must be based upon the system of valuation as it assists in depicting the economic reality that cannot be depicted by the system of historical cost. They key ideology to this notion is that the financial statements of a company must be capable of revealing its entire funds and therefore, each and every liability and economic assets must be taken into due consideration. The second explanation is that the companys financial statements portray its present value information and therefore, it is vital that economic reality must be clearly depicted. Furthermore, in relation to the present scenario, this image also assists in developing the system of accounting research, which signifies that depiction of economic reality is a vital requirement considering the fact that accounting information accommodated in the financial statements of a company is reliant upon matters that are observable in this economy. Therefore, this can be regarded as a very significant measurement principle in accounting as it assists in offering extraordinary information to all the users of financial accounting. Moreover, any kinds of information that cannot be intimated in monetary denominations are simply not taken into consideration. Measurement of economic reality is a very vital issue in the given period. Since a long time, companies have been utilizing several methods like Generally Accepted Accounting Principle (GAAP) and Earnings per Share (EPS) in order to measure performance. However, in relation to the present situation, the method of EPS is only being given due consideration. Besides, the method of measurement by EPS is being considered as the most appropriate method but the actual reality differs from the same. This is because the methods that are adopted for the calculation of EPS plays a key role in exiling the prime costs, thereby altering the performance outcomes of a company. With the gradual progress of time, Economic Value-Added (EVA) is replacing the ideology of EPS being the best performance measurement method because it assists in altering the beliefs of people by altering their beliefs on value. Furthermore, it is notable that this method is of immense benefit to the investors and shareholder s as they can attain a true and fair view of the companys performance (William, 2010). Besides, companies that are adopting EVA for measurement of true performance are more likely to gain than other companies because of the fact that EVA can play a very important role in depicting economic reality in a more efficient manner (Laux, 2014). In addition, this concept is also very significant because unless opportunity costs and cost of capital are being covered, companies are incapable of earning further gains. The reliability concept of accounting implies that any information incorporated in the financial statements of a company must not contain any flaws and must be complete in every aspect, thereby making the information more meaningful, understandable, and reliable to the users. Furthermore, the information must also align with the accounting standards so that the users can take relevant decisions based on such information (Needles Power, 2013). This concept is very vital in accounting because misstatements in financial statements of a company can deteriorate the reliability or dependence, thereby leading towards topsy-turvy outcomes. When one company sues another one, the economic stability is impacted. In the system of accounting, the concept of reliability can be efficiently undertaken with the proper assistance of various accounting principles like the concept of prudence, economic entity, etc. Investors will not have a willful desire to invest in a particular company if the prevalence of the concept of reliability is missing because this concept helps in establishing the truthfulness of any information (Seilber, 2015). Furthermore, in the given scenario, the concept of reliability is being given due consideration because the users of financial accounting highly exert their confidence upon that information that can be relied upon, rather than information that lacks reliability. With time passing by, environmental expenses for the retirement of assets have highly risen because of a consistent increase in the environmental issues. It has been coined in many of the studies because it is vital for the smooth functioning of the company. Therefore, provisions are being made in response to this issue and it has proved to be of major benefit because recognition of such provision can, in turn, assist in framing provisions especially for those retired assets that will possess no utilization in the upcoming period (Landsman et. al, 2014). Furthermore, recognition of such provision can also assist in rebuilding a fresh asset that can prove to be very relevant and beneficial for companies with massive asset base. In addition, companies also become well prepared for situations when their assets have no use in future, thereby assisting in progressing towards development. Moreover, companies capable of ascertaining the fair value of their assets and simultaneously recordin g the provisions are more likely to operate efficiently than another company is because this indicates that environmental liabilities are well reserved. In simple words, the establishment of a provision assists a company to operate in an efficient way, thereby minimizing different pressures exerted on it (Wagenhofer, 2014). On a whole, this provision highly assists in the easy retirement of assets without interfering with the smooth operations of the company. In addition, the fair value of assets can also be easily determined with the assistance of this provision. The US companies to defer the identification of a liability utilize various prospects and in relation to this, various steps are being initiated in order to differentiate betwixt the present and proposed obligations. For this purpose, the probable possibilities of future outflows together with their economic advantages are being taken into consideration. Furthermore, obligations that fail to align within the meaning of liability are not taken into account (Landsman et. al, 2014). However, any type of liability that fails to be identified and is incapable of being crystallized into a specific liability is termed as a contingent liability and therefore being deferred. These contingent liabilities fail to form part of the Balance Sheet and are recognized separately in the notes segment as disclosure items. The notes segment in the Balance Sheet that describes the contingent liabilities assists in explaining that such contingent liabilities are conditional upon the satisfaction of variou s rules and regulations that are portrayed in the environmental regulations segment (IASB, 2011). Moreover, many US companies adopt this procedure so that the recognition of liabilities can be deferred. This makes it clear that under this procedure, observation of contingent liabilities becomes a very vital and appropriate step. For example, after taking into consideration the annual report of Brambles Ltd, it can be noted that the company has clearly recognized its contingent liabilities in the notes section of its Balance Sheet stating about the different rules and regulations that induce it. Liability recognition is a very important notion as it assists in making the financial statements of a company more concise and clear in the eyes of readers, thereby making it very powerful. Hence, it is through the part of the recognition that a paramount importance is gained. Furthermore, this notion also plays an important role in influencing the present and future year net profits of a company because of various assumptions did by the users of financial accounting relating to clenching and forecasting of present years net profit based on the companys liabilities (Guerard, 2013). Moreover, liabilities must only be recognized as and when they occur or when they happen. Furthermore, the reason behind the impact of future years net profits is that the influence of liabilities in the financial statements of a company continues to happen regularly. This is the reason why net profits are impacted by the recognition year and the future year. In addition, the cash flow of present and futu re year also is influenced because of this notion. When the recognition of a liability is at a minimal phase, a higher cash flow will be generated and when the recognition is at a very high phase, the cash flow generated will be very low (Davies Crawford, 2012). The key reason behind this notion is that determination of cash flow can be done only after considering the liability recognition as cash is always desired in order to fulfill the upcoming future obligations. Moreover, while the future years flow of cash is highly dependent on the recognition of a liability, the present years flow of cash can help in satisfying the current liabilities as these already exist on the companys financial statements. Recognition of a liability is very relevant for companies because a liability is an obligation that has occurred in the past and the company must discharge the same by spending its resources that possess economic advantages. Furthermore, it is also notable that these obligations must refer to the present scenario but had taken place in the past. Proper identification and depiction of these liabilities on the financial statements are very important as it proves to be of utmost importance to the users. In order to understand this notion more effectively, two different steps must be taken into consideration (Davies Crawford, 2012). The first test implies that outflow of funds from a company is more likely to occur subsequently and therefore, this proves that liability recognition is rational when the settlement of a company can be completely assured. The second test implies that the expenses of the obligation can determine in a fair manner, thereby proving that the liabilities that are subject to measurement in terms of objectivity can only be identified in the financial statements of a company. Moreover, an obligation that can be regarded as a liability but is incapable of being recognized is termed as a contingent liability. These liabilities are not depicted under liabilities section in the financial statements of a company and instead, are shown in the notes segment of the Balance Sheet (Deegan, 2012). In order to attain a true and fair view of the financial statements of a company, it is very significant to know that disclosure of liabilities is very important especially when it falls in the disclosure zone. References Davies, T. Crawford, I 2012, Financial accounting, Harlow, England: Pearson. Deegan, C. M 2011, In Financial accounting theory, North Ryde, N.S.W: McGraw-Hill Graham, J. Smart, S 2012, Introduction to corporate finance, Australia: South-Western Cengage Learning. Guerard, J 2013, Introduction to financial forecasting in investment analysis, New York, NY: Springer. IASB 2010, The Conceptual Framework for Financial Reporting, viewed 28 January 2017, https://eifrs.ifrs.org. IASB 2011, International Financial Reporting Standard 13. Fair Value Measurement, viewed 28 January 2017, https://eifrs.ifrs.org Landsman, W. R., Maydew, E. L., Thornock, J. R 2014, The information content of annual earnings announcements and mandatory adoption of IFRS, Journal of Accounting and Economics, vol.53, pp. 34-54. Laux, B 2014, Discussion of The role of revenue recognition in performance reporting, Accounting and Business Research,vol.44, no.4, pp. 380-382. Melville, A 2013, International Financial Reporting A Practical Guide, 4th edition, Pearson, Education Limited, UK Needles, B. E Powers, M 2013, Principles of Financial Accounting. Financial Accounting Series, Cengage Learning. Northington, S 2011, Finance, New York, NY: Ferguson's. Parrino, R., Kidwell, D. Bates, T 2012, Fundamentals of corporate finance, Hoboken, NJ: Wiley Seilber J 2015, FASB removes concept of extraordinary, retains guidance on unusual item, viewed 28 January 2017, https://www.pwc.com/us/en/cfodirect/assets/pdf/in-brief/us2015-01-fasb-extraordinary-unusual-items.pdf Tysiac K 2015, No more extraordinary items: FASB simplifies GAAP, viewed 28 January 2017, https://www.journalofaccountancy.com/news/2015/jan/gaap-extraordinary-items-201511630.html Wagenhofer, A 2014, The role of revenue recognition in performance reporting, OxfordUniversity Press William, L 2010, Practical Financial Management, South-Western College. Williams, J 2012, Financial accounting, New York: McGraw-Hill/Irwin.

Reproductive Medicine Essays - Fertility Medicine, Semen, Fertility

Reproductive Medicine Reproductive Medicine on the Ethical Frontier ? I love kids and I always wanted to have them. They said they'd tried it in sheep and it worked.? Stacie McBain was recently diagnosed with cancer at the age of 20. Doctors told her that the treatment she would undergo will ultimately leave her infertile. In light of this devastating news was an experimental procedure that had given Stacie the chance to become a mother. Her wish was no longer in the hands of God, but in the technology discovered by a doctor. Such experimental operations have occurred across the globe for over a decade, placing fertility procedures ?in the eye of an ethical storm? (Meyer 94). The question remains are doctors playing God, or just giving infertile patients their wish to become parents? The advances in science and medicine have led to the increase in ethical disputes. For many couples desperate to have children, fertility procedures are a momentous opportunity, which come with a high price. According to the New England Journal of Medicine, ?in 1994, the fertility industry cost the US Health-care system between $60,000 and $110,000 for each successful pregnancy.? Not only are these operations expensive, but also tantalizing and to some immoral. ?We often get ahead of ourselves in technologically?And the ethics; we're still wrestling with those kinds of questions? (Silverman). In-vitro fertilization, artificial insemination, and fertility drugs are all available prospects for the infertile couple, today. The Ethics Committee of the American Fertility Society states ?[ Artificial insemination by donor ] may be the best solution to overcome the infertile couple's inability to have their own?child.? In-vitro fertilization, otherwise known as test-tube babies, is a process in which doctors remove ovaries and prepare them in a petri dish along with the male's sperm to ensure pregnancy. This process begins with the female submitting to a two-week regimen of daily drug injections, tedious blood shots, and a number of ultrasound examinations. Although they are well informed of the price tag, risks, and effects of these procedures, ?reproductive medicine is now a $1 billion-a-year industry that accounts for some 23,000 live births a year in the U.S. alone (Wulf). With these experimental procedures comes the risk of error by surgeons. Donna Fasano of New York was one victim in an infertility treatment mix-up that impregnated her with two embryos; one with her egg and husband's sperm, and one with an African American's DNA. Their fertility specialist notified the Fasono's of the mistake one week into the pregnancy, and Donna continued to carry both embryos to full term, giving birth to twin boys, one white and one black, in December of 1999. Deborah and Robert Rogers were also patients at the same clinic, and believe the black child is their son. The boys are surrounded by legal and ethical disputes; the Rogers demanding that they are the biological parents and the Fasanos insisting that the boys should not be separated. Who are the real parents and who deserve custody of this child? The University of California at Irvine is also in the midst of a legal battle over alleged medical malpractice in its fertility clinic. Doctors are accused of stealing the eggs of women who were undergoing routine surgeries for reproductive problems, and then implanting them into other women, some of who became pregnant. Who are the real parents and who deserve custody of these children? John and Luanne Buzzanca of Orange County, California were an infertile couple. They hired a married woman, Pamela Snell, to carry a child to term for them; a child made from the sperm and egg of anonymous, unrelated donors. One month before Jaycee Buzzanca was born, John filed for divorce complicating the situation further. John claims the divorce relieved him of parental responsibilities (according to California law, fatherhood is defined by biological parentage or marriage to the child's birth mother.) Luanne also had no parental right to the child, for she was neither the biological mother nor her birth mother. The surrogate mother had signed a contract relinquishing her maternal rights after birth. The donors remained anonymous, thus leaving Jaycee with no legal parents. Such legal battles put innocent children in the line of fire when it comes