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Fiscal year
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A fiscal year (or financial year, or sometimes budget year) is the period used by governments for accounting and budget purposes, which vary between countries. It is also used for financial reporting by business and other organizations. Laws in many jurisdictions require company financial reports to be prepared and published on an annual basis, but generally do not require the reporting period to align with the calendar year (1 January to 31 December). Taxation laws generally require accounting records to be maintained and taxes calculated on an annual basis, which usually corresponds to the fiscal year used for government purposes. The calculation of tax on an annual basis is especially relevant for direct taxaction, such as income tax. Many annual government fees—such as Council rates, licence fees, etc.—are also levied on a fiscal year basis, while others are charged on an anniversary basis.
The "fiscal year end" (FYE) is the date that marks the end of the fiscal year. Some companies—such as Cisco Systems[1]—end their fiscal year 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.
The calendar year is used as the fiscal year by 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 being in Australia, New Zealand and Japan.[3]
Many universities have a fiscal year which ends during the summer 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 university is normally less busy during the summer months. In the northern hemisphere this is July to the next June. In the southern hemisphere this is calendar year, January to December. 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 federal government spending incurred on 14 November 2018 would belong to fiscal year 2019, operating on a fiscal calendar of October–September.[4]
Contents
[hide]
1 Chart of various fiscal years
2 Tax year
3 Operation in various countries/region
3.1 Afghanistan
3.2 Australia
3.3 Austria
3.4 Bangladesh
3.5 Belarus
3.6 Brazil
3.7 Bulgaria
3.8 Canada
3.9 China
3.10 Colombia
3.11 Costa Rica
3.12 Egypt
3.13 France
3.14 Greece
3.15 Hong Kong
3.16 India
3.17 Indonesia
3.18 Iran
3.19 Ireland
3.20 Israel
3.21 Italy
3.22 Japan
3.23 Macau
3.24 Mexico
3.25 Myanmar/Burma
3.26 Nepal
3.27 New Zealand
3.28 Pakistan
3.29 Portugal
3.30 Qatar
3.31 Romania
3.32 Russia
3.33 Singapore
3.34 South Africa
3.35 South Korea
3.36 Spain
3.37 Sweden
3.38 Taiwan
3.39 Thailand
3.40 Ukraine
3.41 United Arab Emirates
3.42 United Kingdom
3.43 United States
3.43.1 Federal government
3.43.2 State governments
3.43.3 Businesses and organizations
4 See also
5 References
Chart of various fiscal years[edit]
Start date of fiscal year by country
[hide]Country
Purpose
(Jul)
(Aug)
(Sep)
(Oct)
(Nov)
(Dec)
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
(Jan)
(Feb)
(Mar)
Australia
Austria
Bangladesh
Brazil
Canada govt
corp. and pers.
China
Costa Rica
Egypt
Ethiopia govt 11 September
Germany
Greece
Hong Kong
India
Indonesia
Iran 21 March
Israel
Japan govt
corp. and pers.
Nepal 17 July
Netherlands
New Zealand govt
corp. and pers.
Pakistan
Portugal
Qatar
Republic of Ireland
Romania
Russia
Singapore govt
pers.
South Africa
South Korea
Spain
Sweden pers.
corp.
Switzerland pers.
Taiwan
Thailand
United Arab Emirates
United Kingdom pers. 6 April
corp. and govt
United States govt
Country
Purpose
(Jul)
(Aug)
(Sep)
(Oct)
(Nov)
(Dec)
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
(Jan)
(Feb)
(Mar)
Tax year[edit]
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.[5] 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.[6] However, short years are permitted as the first year or when changing tax years.[7]
Most countries require all individuals to pay income tax based on the calendar year. Significant exceptions include:
Australia: individuals pay income tax based on the financial year of 1 July until 30 June.[8]
United Kingdom: individuals pay tax on a year ending 5 April. This is due to Britain historically having a calendar year starting on 25 March in the Julian calendar, which translates to 6 April in the Gregorian calendar.
United States: individuals may (but rarely do) elect any tax year, subject to IRS approval.[9]
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.[6]
Operation in various countries/region[edit]
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]
Afghanistan[edit]
In Afghanistan, the fiscal year was recently[timeframe?] 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]
Australia[edit]
In Australia, a fiscal year is commonly called a "financial year" (FY) and starts on 1 July and ends on the next 30 June. Financial years are designated by the calendar year of the second half of the period. For example, financial year 2017 is the 12-month period ending on 30 June 2017 and can be referred to as FY2016/17. It is used for official purposes, by individual taxpayers and by the overwhelming majority of business enterprises.[8] Business enterprises may opt to use a financial year that ends at the end of a week (e.g., 52 or 53 weeks in length, and therefore is not exactly one calendar year in length), or opt for its financial year to end on a date that matches the reporting cycle of its foreign parent. All entities within the one group must use the same financial year.
For government accounting and budget purposes, pre-Federation colonies changed the financial year from the calendar year to a year ending 30 June on the following dates: Victoria changed in 1870, South Australia in 1874, Queensland in 1875, Western Australia in 1892, New South Wales in 1895 and Tasmania in 1904. The Commonwealth adopted the near-ubiquitous financial year standard since its inception in 1901.[10] The reason given for the change was for convenience, as Parliament typically sits during May and June, while it was difficult for it to meet in November and December to pass a budget.[10]
The Financial year is split into the following four quarters [11]
Quarter
Period covered
Quarter 1 1 Jul – 30 Sep
Quarter 2 1 Oct – 31 Dec
Quarter 3 1 Jan – 31 Mar
Quarter 4 1 Apr – 30 Jun
Austria[edit]
In Austria the fiscal year is the calendar year, 1 January to 31 December.
Bangladesh[edit]
In Bangladesh, the fiscal year is 1 July to the next 30 June.
Belarus[edit]
In Belarus, the fiscal year is the calendar year, 1 January to 31 December.[12]
Brazil[edit]
In Brazil, the fiscal year is the calendar year, 1 January to 31 December.
Bulgaria[edit]
In Bulgaria, the fiscal year is the calendar year, 1 January to 31 December, both for personal income tax[13] and for corporate taxes.[14]
Canada[edit]
In Canada,[15] the government's financial year is 1 April to 31 March.
(Q1 1 April - 30 June, Q2 1 July - 30 Sept, Q3 1 Oct - 31 Dec and Q4 1 Jan - 31 Mar)
For individual taxpayers, the fiscal year is the calendar year, 1 January to 31 December.
China[edit]
In China, the fiscal year for all entities is the calendar year, 1 January to 31 December, and applies to the tax year, statutory year, and planning year.[citation needed]
Colombia[edit]
In Colombia, the fiscal year is the calendar year, 1 January to 31 December.
Costa Rica[edit]
In Costa Rica, the fiscal year is 1 October to 30 September.
Egypt[edit]
In the Arab Republic of Egypt, the fiscal year is 1 July to 30 June.[citation needed]
France[edit]
In France, the fiscal year is the calendar year, 1 January to 31 December, and has been since at least 1911.[16]
Greece[edit]
In Greece, the fiscal year is the calendar year, 1 January to 31 December.
Hong Kong[edit]
In Hong Kong,[17] the government's financial year runs from 1 April to 31 March.
India[edit]
In India, the government's financial year runs from 1 April to 31 March. It is abbreviated as a FY19.[18][19]
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.
The current fiscal year was adopted by the colonial British government in 1867 to align India's financial year with that of the British Empire.[20][21] Prior to 1867, India followed a fiscal year that ran from 1 May to 30 April.[22]
In 1984, the LK Jha committee recommended adopting a fiscal year that ran from 1 January to 31 December. However, this proposal was not adopted by the government fearing possible issues during the transition period.[22] A panel set up by the NITI Aayog in July 2016, recommended starting the next fiscal year from 1 January to 31 December after the end of the current five-year plan.[23]
On 4 May 2017, Madhya Pradesh announced that it would move to a January–December financial year, becoming the first Indian state to do so. But later it dropped the idea.[24]
Indonesia[edit]
In Indonesia, the fiscal year is the calendar year, 1 January to 31 December.[25]
Iran[edit]
In Iran, the fiscal year usually starts on 21 March (1st of Farvardin) and concludes on next year's 20 March (29th of Esfand) in Solar Hijri calendar [26]
Ireland[edit]
Until 2001, the fiscal year in Ireland was the year ending 5 April, as in the United Kingdom. From 2002, to coincide with the introduction of the euro, it was changed to the calendar year, 1 January to 31 December. The 2001 tax year was nine months, from April to December.[27]
Israel[edit]
In Israel, the fiscal year is the calendar year, 1 January to 31 December.[28]
Italy[edit]
In Italy, the fiscal year is the calendar year, 1 January to 31 December. It was changed in 1965, before which it was 1 July to 30 June.[citation needed]
Japan[edit]
In Japan,[29] the government's financial year is 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 (年度); for example the fiscal year from 1 April 2018 to 31 March 2019 is called 2018–nendo.
Japan's income tax year is 1 January to 31 December, but corporate tax is charged according to the corporation's own annual period.[citation needed]
Macau[edit]
In Macau, the government's financial year is 1 January to 31 December.
Mexico[edit]
In Mexico, the fiscal year is the calendar year, 1 January to 31 December.
Myanmar/Burma[edit]
In Myanmar,[30] the fiscal year is 1 October to 30 September.
Nepal[edit]
In Nepal, the fiscal year is 1 Shrawan (4th month of Bikram calendar) to 31 Ashad (3rd month of Bikram calendar). Shrawan 1 roughly falls in mid-July.[31]
New Zealand[edit]
In New Zealand, the government's fiscal[32] and financial reporting[33] year is 1 July to the next 30 June[34] and applies also to the budget. The company and personal financial year[35] is 1 April to 31 March and applies to company and personal income tax.
Pakistan[edit]
The Pakistani government's fiscal year is 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's fiscal year.[36]
Portugal[edit]
In Portugal, the fiscal year is the calendar year, 1 January to 31 December.
Qatar[edit]
In Qatar, the fiscal year is from 1 January to 31 December.
Romania[edit]
In Romania, the fiscal year is the calendar year, 1 January to 31 December.[37]
Russia[edit]
In Russia, the fiscal year is the calendar year, 1 January to 31 December.[16]
Singapore[edit]
The fiscal year for the calculation of personal income taxes is 1 January to 31 December.[citation needed]
The fiscal year for the Government of Singapore and many government-linked corporations is 1 April to 31 March.[citation needed]
Corporations and organisations are permitted to select any date as the end of each fiscal year, as long as this date remains constant.[citation needed]
South Africa[edit]
In South Africa, the fiscal year for the Government of South Africa is 1 April to 31 March.[citation needed]
The year of assessment for individuals covers twelve months, 1 March to 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]
South Korea[edit]
In South Korea, the fiscal year is the calendar year, 1 January to 31 December.[citation needed]
Spain[edit]
In Spain, the fiscal year is the calendar year, 1 January to 31 December.[38]
Sweden[edit]
In Sweden, the fiscal year for individuals is the calendar year, 1 January to 31 December.[39]
The fiscal year for an organisation is typically one of the following:
1 January to 31 December
1 May to 30 April
1 July to 30 June
1 September to 31 August
However, all calendar months are allowed. If an organisation wishes to change into a non-calendar year, permission from the Tax Authority is required.[40][41]
Taiwan[edit]
In Taiwan, the fiscal year is the calendar year, 1 January to 31 December. 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.[42]
Thailand[edit]
In Thailand, the government's fiscal year (FY) is 1 October to 30 September of the following year.[43] For individual taxpayers it is the calendar year, 1 January to 31 December.
Ukraine[edit]
In Ukraine, the fiscal year is the calendar year, 1 January to 31 December.[44]
United Arab Emirates[edit]
In the United Arab Emirates, the fiscal year is the calendar year, 1 January to 31 December.[citation needed]
United Kingdom[edit]
In the United Kingdom,[45] the financial year runs from 1 April to 31 March for the purposes of government financial statements.[46] For personal tax purposes the fiscal year starts on 6 April and ends on 5 April of the next calendar year.[47]
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 September 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 1752–3 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 Julian 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.[48][49][50]
United States[edit]
Federal government[edit]
The United States federal government's fiscal year is the 12-month period beginning October 1 and ending September 30 the following year. The identification of a fiscal year is the calendar year in which it ends; thus, the current fiscal year is 2018, often written as "FY2018" or "FY18", which began on 1 October 2017 and will end on 30 September 2018.
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.[51]
For example, the United States government fiscal year for 2018 is:
1st quarter: 1 October 2017 – 31 December 2017
2nd quarter: 1 January 2018 – 31 March 2018
3rd quarter: 1 April 2018 – 30 June 2018
4th quarter: 1 July 2018 – 30 September 2018
State governments[edit]
State governments set their own fiscal year. It may or may not align with the federal calendar. For example, in the state of California, the fiscal year runs from 1 July to 30 June each year.[52]
Businesses and organizations[edit]
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.
See also[edit]
4–4–5 calendar
References[edit]
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Card security code
From Wikipedia, the free encyclopedia
Jump to: navigation, search
The card security code is located on the back of MasterCard, Visa, Discover, Diners Club, and JCB credit or debit cards and is typically a separate group of three digits to the right of the signature strip.
On American Express cards, the card security code is a printed, not embossed, group of four digits on the front towards the right.
A card security code (CSC; also called card verification data [CVD] or a card verification number, card verification value [CVV], card verification value code, card verification code [CVC], verification code [V-code or V code], card code verification,[1] or signature panel code [SPC][2]) is a security feature for "card not present" payment card transactions instituted to reduce the incidence of credit card fraud.
The CSC is in addition to the bank card number which is embossed or printed on the card. The CSC is used as a security feature, in situations where a PIN cannot be used. The PIN is not printed or embedded on the card but is manually entered by the cardholder during point-of-sale (card present) transactions. Contactless card and chip cards may electronically generate their own code, such as iCVV or a dynamic CVV.
CSC was originally developed in the UK as an 11 character alphanumeric code by Equifax employee Michael Stone in 1995. After testing with the Littlewoods Home Shopping group and NatWest bank, the concept was adopted by APACS (the UK Association of Payment Clearing Services) and streamlined to the three-digit code known today. MasterCard started issuing CVC2 numbers in 1997 and Visa in the United States issued them by 2001. American Express started to use the CSC in 1999, in response to growing internet transactions and card member complaints of spending interruptions when the security of a card has been brought into question.
In 2016, a new e-commerce technology called Motioncode was introduced, designed to automatically refresh the CVV code to a new one every hour or so.[3]
Contents
[hide]
1 Description
2 Types of codes
3 Location of code
4 Security benefits
5 Limitations
6 Generation of CSC
7 See also
8 Notes
9 References
Description[edit]
The codes have different names:
"CID": "Card Id", "Card Identification Number", or "Card Identification Code" – Discover, American Express (four digits on front of card)[a][4]
"CSC" or "Card Security Code" – debit cards,[which?] American Express (three digits on back of card)[4]
"CVC2" or "Card Validation Code" – MasterCard
"CVD" or "Card Verification Data" – Discover, sometimes used as the common acronym for this kind of code
"CVE" or "Elo Verification Code" – Elo in Brazil
"CVN2" or "Card Validation Number 2" – China UnionPay
"CVV2" or "Card Verification Value 2" – Visa
Types of codes[edit]
There are several types of security codes:
The first code, called CVC1 or CVV1, is encoded on track two of the magnetic stripe of the card and used for card present transactions. The purpose of the code is to verify that a payment card is actually in the hand of the merchant. This code is automatically retrieved when the magnetic stripe of a card is swiped on a point-of-sale (card present) device and is verified by the issuer. A limitation is that if the entire card has been duplicated and the magnetic stripe copied, then the code is still valid. (See credit card fraud § skimming.)
The second code, and the most cited, is CVV2 or CVC2. This code is often sought by merchants for card not present transactions occurring by mail, fax, telephone or Internet. In some countries in Western Europe, card issuers require a merchant to obtain the code when the cardholder is not present in person.[citation needed]
Contactless cards and chip cards may supply their own electronically generated codes, such as iCVV or a dynamic CVV.
Location of code[edit]
The card security code is typically the last three or four digits printed, not embossed like the card number, on the signature strip on the back of the card. On American Express cards, the card security code is the four digits printed (not embossed) on the front towards the right. The card security code is not encoded on the magnetic stripe but is printed flat.
American Express cards have a four-digit code printed on the front side of the card above the number.
Diners Club, Discover, JCB, MasterCard, and Visa credit and debit cards have a three-digit card security code. The code is the final group of numbers printed on the back signature panel of the card.
New North American MasterCard and Visa cards feature the code in a separate panel to the right of the signature strip.[5] This has been done to prevent overwriting of the numbers by signing the card.
Security benefits[edit]
As a security measure, merchants who require the CVV2 for "card not present" payment card transactions are required by the card issuer not to store the CVV2 once the individual transaction is authorized.[6] This way, if a database of transactions is compromised, the CVV2 is not included, and the stolen card numbers are less useful. Virtual terminals and payment gateways do not store the CVV2 code, therefore employees and customer service representatives with access to these web-based payment interfaces who otherwise have access to complete card numbers, expiration dates, and other information still lack the CVV2 code.
The Payment Card Industry Data Security Standard (PCI DSS) also prohibits the storage of CSC (and other sensitive authorisation data) post transaction authorisation. This applies globally to anyone who stores, processes or transmits card holder data.[7] Since the CSC is not contained on the magnetic stripe of the card, it is not typically included in the transaction when the card is used face to face at a merchant. However, some merchants in North America, such as Sears and Staples, require the code. For American Express cards, this has been an invariable practice (for "card not present" transactions) in European Union (EU) countries like Ireland and the United Kingdom since the start of 2005. This provides a level of protection to the bank/cardholder, in that a fraudulent merchant or employee cannot simply capture the magnetic stripe details of a card and use them later for "card not present" purchases over the phone, mail order or Internet. To do this, a merchant or its employee would also have to note the CVV2 visually and record it, which is more likely to arouse the cardholder's suspicion.
Supplying the CSC code in a transaction is intended to verify that the customer has the card in their possession. Knowledge of the code proves that the customer has seen the card, or has seen a record made by somebody who saw the card.
Limitations[edit]
The use of the CSC cannot protect against phishing scams, where the cardholder is tricked into entering the CSC among other card details via a fraudulent website. The growth in phishing has reduced the real-world effectiveness of the CSC as an anti-fraud device. There is now also a scam where a phisher has already obtained the card account number (perhaps by hacking a merchant database or from a poorly designed receipt) and gives this information to the victims (lulling them into a false sense of security) before asking for the CSC (which is all that the phisher needs).[8]
Since the CSC may not be stored by the merchant for any length of time[6] (after the original transaction in which the CSC was quoted and then authorized), a merchant who needs to regularly bill a card for a regular subscription would not be able to provide the code after the initial transaction. Payment gateways, however, have responded by adding "periodic bill" features as part of the authorization process.
Some card issuers do not use the CSC. However, transactions without CSC are possibly subjected to higher card processing cost to the merchants,[citation needed] and fraudulent transactions without CSC are more likely to be resolved in favour of the cardholder.[citation needed]
It is not mandatory for a merchant to require the security code for making a transaction, hence the card may still be prone to fraud even if only its number is known to phishers.
It is possible for a fraudster to guess the CSC by using a distributed attack.[9]
Generation of CSC[edit]
The CSC for each card (form 1 and 2) is generated by the card issuer when the card is issued. It is calculated by encrypting the bank card number and expiration date (two fields printed on the card) with encryption keys known only to the card issuer, and decimalising the result.[10][11]
See also[edit]
Credit card fraud
ISO 8583 (data element #44 carries the Security Code response)
Notes[edit]
Jump up ^ American Express usually uses the four-digit code on the front of the card, referred to as the Card Identification Code (CID), but also has a three-digit code on the back of the card, referred to as the Card Security Code (CSC). American Express also sometimes refers to a "Unique Card Code".
References[edit]
Jump up ^ "Authorize.Net - Developer Frequently Asked Questions:". Retrieved 2009-03-29.
Jump up ^ "CIBC MasterCard - MasterCard SecureCode". Archived from the original on 24 April 2014. Retrieved 2012-07-12.
Jump up ^ http://www.thememo.com/2016/09/27/oberthur-technologies-societe-generale-groupe-bpce-bank-this-high-tech-card-is-being-rolled-out-by-french-banks-to-eliminate-fraud/
^ Jump up to: a b Do I need to do anything before using my Gift Card or Business Gift Card?, "four digit Card Identification Code (CID) located on the front of the Card, three digit Card Security Code (CSC) on the back of the Card"
Jump up ^ "Card Security Features" (PDF). Visa. Archived from the original (PDF) on 2012-02-16.
^ Jump up to: a b "Rules for Visa Merchants" (doc). p. 1.
Jump up ^ "Official Source of PCI DSS Data Security Standards Documents and Payment Card Compliance Guidelines". Pcisecuritystandards.org. Retrieved 2011-12-25.
Jump up ^ "Urban Legends Reference Pages: Visa Fraud Investigation Scam". Snopes.com. Retrieved 2011-12-25.
Jump up ^ Ducklin, Paul (5 December 2016). "How to guess credit card security codes". naked security by SOPHOS. Retrieved 8 December 2016.
Jump up ^ "z/OS Integrated Cryptographic Service Facility Application Programmer’s Guide". IBM. March 2002. p. 209.
Jump up ^ "z/OS Integrated Cryptographic Service Facility Application Programmer’s Guide". IBM. March 2002. p. 258.
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Diabetic coma
From Wikipedia, the free encyclopedia
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This article needs additional citations for verification. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed. (June 2012) (Learn how and when to remove this template message)
Diabetic coma
Specialty
Endocrinology
Diabetic coma is a reversible form of coma found in people with diabetes mellitus. It is a medical emergency.[1]
Three different types of diabetic coma are identified:
Severe low blood sugar in a diabetic person
Diabetic ketoacidosis (usually type 1) advanced enough to result in unconsciousness from a combination of a severely increased blood sugar level, dehydration and shock, and exhaustion
Hyperosmolar nonketotic coma (usually type 2) in which an extremely high blood sugar level and dehydration alone are sufficient to cause unconsciousness.
In most medical contexts, the term diabetic coma refers to the diagnostical dilemma posed when a physician is confronted with an unconscious patient about whom nothing is known except that they have diabetes. An example might be a physician working in an emergency department who receives an unconscious patient wearing a medical identification tag saying DIABETIC. Paramedics may be called to rescue an unconscious person by friends who identify them as diabetic. Brief descriptions of the three major conditions are followed by a discussion of the diagnostic process used to distinguish among them, as well as a few other conditions which must be considered.
An estimated 2 to 15 percent of diabetics will suffer from at least one episode of diabetic coma in their lifetimes as a result of severe hypoglycemia.
Contents
[hide]
1 Types
1.1 Severe hypoglycemia
1.2 Advanced diabetic ketoacidosis
1.3 Nonketotic hyperosmolar coma
1.4 Identifying the cause
2 Treatment
3 References
4 External links
Types[edit]
Severe hypoglycemia[edit]
People with type 1 diabetes mellitus who must take insulin in full replacement doses are most vulnerable to episodes of hypoglycemia. It is usually mild enough to reverse by eating or drinking carbohydrates, but blood glucose occasionally can fall fast enough and low enough to produce unconsciousness before hypoglycemia can be recognized and reversed. Hypoglycemia can be severe enough to cause unconsciousness during sleep. Predisposing factors can include eating less than usual or prolonged exercise earlier in the day. Some people with diabetes can lose their ability to recognize the symptoms of early hypoglycemia.
Unconsciousness due to hypoglycemia can occur within 20 minutes to an hour after early symptoms and is not usually preceded by other illness or symptoms. Twitching or convulsions may occur. A person unconscious from hypoglycemia is usually pale, has a rapid heart beat, and is soaked in sweat: all signs of the adrenaline response to hypoglycemia. The individual is not usually dehydrated and breathing is normal or shallow. Their blood sugar level, measured by a glucose meter or laboratory measurement at the time of discovery, is usually low but not always severely, and in some cases may have already risen from the nadir that triggered the unconsciousness.
Unconsciousness due to hypoglycemia is treated by raising the blood glucose with intravenous glucose or injected glucagon.
Advanced diabetic ketoacidosis[edit]
Diabetic ketoacidosis (DKA), if it progresses and worsens without treatment, can eventually cause unconsciousness, from a combination of a very high blood sugar level, dehydration and shock, and exhaustion. Coma only occurs at an advanced stage, usually after 36 hours or more of worsening vomiting and hyperventilation.
In the early to middle stages of ketoacidosis, patients are typically flushed and breathing rapidly and deeply, but visible dehydration, pale appearance from diminished perfusion, shallower breathing, and a fast heart rate are often present when coma is reached. However these features are variable and not always as described.
If the patient is known to have diabetes, the diagnosis of DKA is usually suspected from the appearance and a history of 1–2 days of vomiting. The diagnosis is confirmed when the usual blood chemistries in the emergency department reveal a high blood sugar level and severe metabolic acidosis.
Treatment of DKA consists of isotonic fluids to rapidly stabilize the circulation, continued intravenous saline with potassium and other electrolytes to replace deficits, insulin to reverse the ketoacidosis, and careful monitoring for complications.
Nonketotic hyperosmolar coma[edit]
Nonketotic hyperosmolar coma usually develops more insidiously than DKA because the principal symptom is lethargy progressing to obtundation, rather than vomiting and an obvious illness. Extremely high blood sugar levels are accompanied by dehydration due to inadequate fluid intake. Coma from NKHC occurs most often in patients who develop type 2 or steroid diabetes and have an impaired ability to recognize thirst and drink. It is classically a nursing home condition but can occur in all ages.
The diagnosis is usually discovered when a chemistry screen performed because of obtundation reveals an extremely high blood sugar level (often above 1800 mg/dl (100 mM)) and dehydration. The treatment consists of insulin and gradual rehydration with intravenous fluids.
Identifying the cause[edit]
Diabetic coma was a more significant diagnostic problem before the late 1970s, when glucose meters and rapid blood chemistry analyzers were not universally available in hospitals. In modern medical practice, it rarely takes more than a few questions, a quick look, and a glucose meter to determine the cause of unconsciousness in a patient with diabetes. Laboratory confirmation can usually be obtained in half an hour or less. Other conditions that can cause unconsciousness in a person with diabetes are stroke, uremic encephalopathy, alcohol, drug overdose, head injury, or seizure.
Fortunately, most episodes of diabetic hypoglycemia, DKA, and extreme hyperosmolarity do not reach unconsciousness before a family member or caretaker seeks medical help.
Treatment[edit]
Treatment depends upon the underlying cause:
Hypoglycaemic diabetic coma: administration of the hormone glucagon to reverse the effects of insulin, or glucose given intravenously.
Ketoacidotic diabetic coma: intravenous fluids, insulin and administration of potassium and sodium.
Hyperosmolar diabetic coma: plenty of intravenous fluids, insulin, potassium and sodium given as soon as possible.
References[edit]
Jump up ^ Richard S. Irwin; James M. Rippe (2008). Irwin and Rippe's intensive care medicine. Lippincott Williams & Wilkins. pp. 1256–. ISBN 978-0-7817-9153-3. Retrieved 20 November 2010.
External links[edit]
Classification
D
ICD-10: E10.0, E11.0, E12.0, E13.0, E14.0
ICD-9-CM: 250.2, 250.3
MeSH: D003926

[show]
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Diseases of the endocrine system (E00–E35, 240–259)
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text:
Lying in state
From Wikipedia, the free encyclopedia
Jump to: navigation, search
For the band, see Lying in States.
Philip IV of France lying in state
Mahatma Gandhi lying in state
Lying in state is the tradition in which the body of a dead official is placed in a state building, either outside or inside a coffin, to allow the public to pay their respects. It traditionally takes place in the principal government building of a country, state, or city. While the practice differs among countries, a viewing in a location other than the principal government building may be referred to as lying in repose.[1]
Contents
[hide]
1 Canada
2 North Korea
3 Russia
4 Singapore
5 South Africa
6 United Kingdom
7 United States
7.1 Lain in state
7.2 Lain in honor
7.3 Lain in repose
7.4 States and cities
8 Vatican City
9 Coptic Patriarchate
10 Other notable funerals
11 See also
12 References
Canada[edit]
In Canada, official lying in state is a part of a state funeral, an honor generally reserved for former Governors General and former Prime Ministers. It is held in the Centre Block of Parliament Hill, in the national capital, Ottawa, Ontario. Ex-governors general lie in state in the Senate Chamber while former prime ministers lie in the Hall of Honour. During the period of lying in state, the coffins are flanked at each corner by a Guard of honour, made up of four members drawn from the Canadian Forces and Royal Canadian Mounted Police, as well as members of the Governor General's Foot Guards for former governors general, and guards from the parliamentary security forces for former prime ministers. Guards stand at each corner with heads bowed and weapons inverted (resting on Arms reversed) with their backs turned towards the casket.
Provinces may also mount state funerals and have a lying in state for a distinguished former resident. For instance, Maurice Richard, nationally known hockey player, was given a state funeral by the province of Quebec when he died in 2000; his coffin lay in state at the Molson Centre.[2] This process was repeated for fellow Canadiens legend Jean Béliveau in December 2014.
Municipalities may offer civic funerals to prominent deceased current or former politicians.
North Korea[edit]
In North Korea, the body of the late leader Kim Jong-il was displayed in a glass coffin surrounded with red flowers at the Kumsusan Memorial Palace in Pyongyang prior to his funeral, which began and ended at the palace. An honor guard armed with AK-47s was present. Jong-il's father Kim Il-sung, the founding president, is on display elsewhere in the palace.[3]
Russia[edit]
This section needs additional citations for verification. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed. (January 2013) (Learn how and when to remove this template message)
In Russia, during the time of the Soviet Union (1917–1991), the state funerals of the most senior political and military leaders, such as Vladimir Lenin, Joseph Stalin, Leonid Brezhnev, Yuri Andropov, and Konstantin Chernenko all followed the same basic outline. They took place in Moscow, beginning with a public lying in state of the deceased in the House of the Unions, and ending with an interment at Red Square.
For the lying in state at the House of the Unions, the coffin would be placed on display in the Column Hall, which would be decorated by flowers, numerous red flags and other communist symbols. The mourners, which usually would be brought in by the thousands, shuffled up a marble staircase beneath chandeliers draped in black gauze. On the stage at the left side of the Column Hall, a full orchestra in black tailcoats played classical music. The deceased's embalmed body, dressed in a black suit, white shirt and a tie, was displayed in an open coffin on a catafalque banked with carnations, red roses and tulips, facing the queue of mourners. A small guard of honour would be in attendance in the background. At the right side of the hall, seats were placed for guests of honour, with the front row reserved for the dead leader's family.
On the day of the funeral, a military funeral parade would take place during which the coffin would be conveyed from the House of the Unions to Red Square where burial would take place. Lenin and Stalin were placed inside the Lenin Mausoleum, while Brezhnev, Andropov, and Chernenko were interred in individual graves in the Kremlin Wall Necropolis.
Singapore[edit]
At state funerals in Singapore, the national flag is put on the coffin. The vigil guard may be deployed during the public lying in state of the deceased person at Parliament House. The deployment of the vigil guard is the highest form of respect accorded by the nation to the deceased. Similar to British traditions, the vigil guard is composed of groups of five commissioned officers from the Singapore Armed Forces (SAF) and Singapore Police Force (SPF) who stand guard around the clock in shifts of 30 minutes. One of the five officers stands facing outward at each of the four corners of the casket, while the fifth and most senior one stands in front and faces inward. Their heads are bowed and their ceremonial swords are inverted.[4]
Vigil guards were stationed at the public lying in state of Goh Keng Swee in May 2010,[5] Lee Kuan Yew in March 2015 [6] as well as S R Nathan in August 2016. [7]
South Africa[edit]
Nelson Mandela was the first democratically elected president to lie in state in South Africa.[citation needed] The event took place at the Union Buildings, the same site where he was inaugurated as the President of South Africa on May 10, 1994. The body of Mandela was lying in State for three days, starting on Wednesday, December 11, 2013 and ending Friday, December 13. The body was viewed by thousands of South Africans before it was airlifted to Qunu in the Eastern Cape where Mandela was buried on December 15, 2013.
United Kingdom[edit]
See also: State funerals in the United Kingdom and Vigil of the Princes
In state and ceremonial funerals in the United Kingdom, the lying-in-state takes place in Westminster Hall. The coffin is placed on a catafalque and is guarded, around the clock, by detachments, each of four men, from the following units:
Sovereign's Bodyguard
Her Majesty's Bodyguard of the Honourable Corps of Gentlemen-at-Arms
The Queen's Bodyguard of the Yeomen of the Guard
The Royal Company of Archers, The Queen's Bodyguard for Scotland
Household Cavalry
The Life Guards
The Blues and Royals (Royal Horse Guards and 1st Dragoons)
Foot Guards
Grenadier Guards
Coldstream Guards
Scots Guards
Irish Guards
Welsh Guards
Each unit mans the guard for a total of six hours, with each detachment standing post for twenty minutes. The four men stand at each corner with heads bowed and weapons inverted; their backs are turned towards the coffin.
On two occasions, the guard has been mounted by four male members of the Royal Family. At the lying in state of King George V in 1936, the guard was mounted by his four sons King Edward VIII, the Duke of York (George VI), the Duke of Gloucester and the Duke of Kent. For Queen Elizabeth The Queen Mother's lying-in-state in 2002, the guard was mounted by her four grandsons, the Prince of Wales, the Duke of York, the Earl of Wessex, and Viscount Linley.[8]
United States[edit]
See also: State funerals in the United States
Representative Thaddeus Stevens lying in state in the Capitol rotunda on August 13, 1868. Because of his prominence as an abolitionist, members of the Butler Zouaves, an African-American company of the District of Columbia, served as honor guards. A plaster statue of President Abraham Lincoln, likely submitted for a commission, was credited to Henry J. Ellicott.
John J. Pershing saluting the Unknown Soldier of World War I, who lay in state in the Capitol rotunda on November 9, 1921.
Lyndon B. Johnson and members of Congress honor President John F. Kennedy, who lay in state in the Capitol rotunda on November 24, 1963.
Richard Nixon and members of Congress honor Lyndon B. Johnson who lay in state in the Capitol rotunda on January 24, 1973.
The U.S. Joint Service Color Guard and members of Congress honor President Ronald Reagan, who lay in state in the Capitol rotunda on June 10, 2004.
Dick Cheney and members of Congress honor President Gerald Ford, who lay in state in the Capitol rotunda on December 30, 2006.
Lying in state is the rare honor granted by the United States to a deceased official whereby his or her remains are placed in the rotunda of the United States Capitol in Washington, D.C., for public viewing. The casket is guarded by members of the armed forces. By regulation and custom, only Presidents, military commanders, and members of Congress are granted the honor of lying in state. Except for Presidents and former Presidents, the honor is not automatic. Not all those entitled to the honor have it accepted by their survivors. The first leader to receive this honor was Henry Clay, former Speaker of the House of Representatives, when he died in 1852. Since then, the honor has been extended to 29 people, including eleven Presidents.
The process of lying in state at the Capitol is as follows. The coffin or casket is usually placed on a catafalque, usually the Lincoln catafalque, so named as it was constructed for lying in state upon the death of Abraham Lincoln, after his assassination in 1865. The casket is guarded at each of its corners by a serviceperson from each of the branches of the armed forces. In contrast to the practice in the United Kingdom and other countries of the Commonwealth, guards at the Capitol face the casket, hold their rifles with their right hand, and keep the rifle butt resting on the floor. After the viewing and ceremony at the Capitol, the remains are taken to the burial location.
Lain in state[edit]
1852 – Henry Clay, long-serving Senator and Representative, Secretary of State, Speaker of the House, and three-time presidential candidate
1865 – President Abraham Lincoln, assassinated in office
1868 – Thaddeus Stevens, Representative from Pennsylvania
1874 – Charles Sumner, Senator from Massachusetts
1875 – Vice President Henry Wilson, served under Grant, died in office
1881 – President James Garfield, assassinated in office
1886 – John A. Logan, Senator from Illinois
1901 – President William McKinley, assassinated while in office
1909 – Pierre L'Enfant – although he died in 1825, his remains were disinterred; he was honored by lying in state before reinterment at Arlington National Cemetery
1917 – Admiral George Dewey, Admiral of the Navy
1921 – The Unknown Soldier for World War I
1923 – President Warren Harding, died in office
1930 – President William Howard Taft, President 1909–13, also Chief Justice 1921–30
1948 – John J. Pershing, General of the Armies of the United States during World War I and after
1953 – Robert A. Taft, U.S. Senator and Majority Leader
1958 – The Unknown Soldiers for World War II and the Korean War
1963 – President John F. Kennedy, assassinated in office
1964 – General Douglas MacArthur, General of the Army
1964 – President Herbert Hoover, serving 1929–33
1969 – President Dwight Eisenhower, President 1953–1961, Supreme Allied Commander during World War II
1969 – Everett Dirksen, Illinois Senator, Senate Minority Leader 1959–1969
1972 – J. Edgar Hoover, FBI Director 1929–1972
1973 – President Lyndon B. Johnson, President 1963–1969
1978 – Hubert Humphrey, Vice President 1965–1969, Minnesota Senator
1984 – The Unknown Soldier for the Vietnam War (later identified as 1st. Lt. Michael J. Blassie)
1989 – Claude Pepper, long-serving Senator and Representative
2004 – President Ronald Reagan, President 1981–1989
2006–07 – President Gerald Ford, President 1974–1977
2012 – Daniel Inouye, President pro tempore of the U.S. Senate, Senator from Hawaii, and recipient of the Medal of Honor[9][10]
Lain in honor[edit]
1998 – United States Capitol Police Officer Jacob Chestnut and Detective John Gibson, killed on duty
2005 – Rosa Parks, civil rights activist [11][12]
2018 – Billy Graham, Christian evangelist[13]
The United States Congress has created a similar—though not identical—privilege for distinguished Americans who do not qualify for a lying in state designation. In the process of "lying in honor," the honor guard in the Rotunda is provided by the Capitol Police or another suitable source. [14][15]
In 1998, Chestnut and Gibson were killed while defending the Capitol against Russell Eugene Weston Jr. Congress approved their remains to lie in honor in the Rotunda. Chestnut was the first African American to lie in honor. In 2005, upon the death of civil rights activist Rosa Parks, Congress authorized her remains to lie in honor at the Rotunda; Parks was the second African American and the first woman to lie in honor in the Capitol Rotunda.[11] Graham was the first religious leader to be honored in this way.[16]
Lain in repose[edit]
Supreme Court Justices "lie in repose" in the Great Hall of the United States Supreme Court Building.
1974 – Chief Justice Earl Warren
1993 – Justice Thurgood Marshall
1995 – Chief Justice Warren E. Burger
1997 – Justice William J. Brennan, Jr.
1999 – Justice Harry A. Blackmun
2005 – Chief Justice William H. Rehnquist, the first so-honored to have died in office.
2016 – Justice Antonin Scalia
States and cities[edit]
Some U.S. states and cities extend similar honors. For example, in the state of Hawaii, three people have been laid in state at the Hawaii State Capitol, among which include famous Hawaiian singer Israel Kamakawiwoʻole upon his death in 1997, and the aforementioned Daniel Inouye, President pro tempore of the U.S. Senate and Senator from Hawaii.
In the City of San Francisco, California, Mayor Ed Lee laid in state at the Rotunda of San Francisco City Hall after his death in office in 2017.
Vatican City[edit]
Pope John Paul II's body lying in state.
A deceased pope customarily lies in state in the chapel of the Apostolic Palace and then in St. Peter's Basilica, between the holding of a Mass of Visitation and a Mass of Requiem.[citation needed] The funeral of Pope John Paul II was an example of this custom.
Coptic Patriarchate[edit]
The Coptic Orthodox Church of Alexandria has a tradition of mummifying the deceased pope and placing his body on his throne to enable church followers to have a farewell look at him for a short period of time. This tradition is one of the ways that ancient Egyptian rituals have survived in the Egyptian church. [17]
Other notable funerals[edit]
Death and funeral of Josip Broz Tito
Death and funeral of Corazon Aquino
Death and state funeral of Omar Bongo
Death and state funeral of Pierre Trudeau
Death and state funeral of Lech Kaczyński and Maria Kaczyńska
See also[edit]
Caisson
Death and state funeral of Ronald Reagan
Catafalque
Death and funeral of Richard Nixon
Funeral train
Lying in repose
Lincoln Catafalque
Missing man formation
Riderless horse
State funeral
State funeral of John F. Kennedy
State funerals in the United States
Vigil of the Princes
References[edit]
Jump up ^ [1] Archived June 11, 2007, at the Wayback Machine.
Jump up ^ "Rocket to get state funeral". CBC News. May 28, 2000.
Jump up ^ "Kim's body on show in North Korea amid mass mourning". AFP. The West Australian. Archived from the original on 3 January 2012. Retrieved 3 January 2012.
Jump up ^ Cheong, Danson (4 April 2015). "'An honour to stand vigil for Mr Lee Kuan Yew'". The Straits Times. Retrieved 21 March 2016.
Jump up ^ "Of state funerals and state-assisted funerals". Public Opinion.
Jump up ^ "Vigil guard, highest form of respect, accorded to Lee Kuan Yew during lying in state". Channel News Asia.
Jump up ^ "Vigil guards to be mounted for S R Nathan's Lying-in-State". Channel News Asia.
Jump up ^ [2] Archived July 31, 2007, at WebCite
Jump up ^ "Senator Inouye Lying in State". US Architect of the Capitol. December 19, 2012. Retrieved 2018-02-28.
Jump up ^ "Individuals Who Have Lain in State or in Honor". History, Art & Archives – United States House of Representatives. Retrieved 2018-02-28.
^ Jump up to: a b "Civil Rights Pioneer Rosa Parks Lies in Honor in Capitol Rotunda". Democracy Now!. Retrieved 2013-12-05.
Jump up ^ "Lying in State | Architect of the Capitol | United States Capitol". Aoc.gov. Retrieved 2013-12-05.
Jump up ^ "Billy Graham's body to 'lie in honor' at U.S. Capitol". charlotteobserver. Retrieved 2018-02-22.
Jump up ^ Those Who Have Lain In State or In Honor in the Capitol Rotunda, US Architect of the Capitol.
Jump up ^ Memorial or Funeral Services in the Capitol Rotunda (PDF), U.S. Senate Historical Office from the Architect of the Capitol.
Jump up ^ O'Keefe, Ed (February 22, 2018). "Billy Graham to lie in honor at the U.S. Capitol". The Washington Post. Retrieved 2018-02-28.
Jump up ^ Boulos Ayad Ayad, Phd: "Ancient Egyptian Civilization and the Coptic Church", Coptic Church Review, Volume 9, Number 4
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