Care Of Ald Patients Health And Social Care Essay

In this assignment, I shall choose a patient from my arrangement, this will be backed with a principle for my chosen patient. This will besides do reference of the importance epidemiological information, within this I will show an apprehension of the aetiology of common long term conditions. I will exemplify the nursing model used and physical, psychological and societal appraisal of my selected patient. In relation to the appraisal this will besides include the needed attention of patient being discussed. I have selected a patient from a South London Healthcare Trust. In order to keep confidentiality anonyms have been used to protect the patient ‘s individuality. The ( NMC ) emphasises that we as nurses, must esteem people ‘s rights to confidentiality CHECK ( 2008 ) . Mr B is 51-year-old adult male. He works as a bricklayer on a edifice site. He has two boies whom are aged 21and 25. He is separated from his married woman who is the biological female parent to his two boies, and now has a new spouse. His avocations are ; reading, socializing, and disbursement clip with his boies. Mr B is a really pleasant gentleman who enjoys his life, and makes the most out of it. Mr B admitted to gorging on intoxicant occasionaly. Mr B became dependent on intoxicant, and was diagnosed with alcoholic liver disease in 2006. After go toing many support groups, which helped him a great trade, he became clean and free of intoxicant dependence. Sadly, his Dendranthema grandifloruom lost her conflict to malignant neoplastic disease his Dendranthema grandifloruom. Intelligibly, Mr B found this difficult to cover with, and accordingly turned to alcohol as a header mechanism.EpidemiologyI feel that alcoholic liver disease ( ALD ) is going progressively common in acute infirmary scenes, this may be due to the immense addition in orgy imbibing. Harmonizing to ( NHS Clinical Knowledge Summaries, intoxicant abuse in England is prevailing, 33 % of which are work forces, and 16 % of adult females, which may hold damaging affects to their wellness. ( EBP ) . I believe my chosen subject will assist both my hereafter practise and my ain apprehension of ( ALD ) . ( ALD ) is highly common in England. Approximately 90-100 % of people who drink the exceeded recommended bound have alcoholic fatty liver disease ( National Health Services Choices 2009 ) . These statistics single-handedly are highly high, which accordingly means that Mr B is immense hazard of roll uping ( ALD ) . It is known that every bit much 1 in 5 people who drink, will develop liver cirrhosis ( NHS Choices 2009 ) . Immediately this places Mr B at an unmeasurable hazard of roll uping liver cirrhosis, as he was chiefly admitted to hospital with inordinate ingestion of intoxicant. It has been found that work forces are more likely dice from liver disease, this may be because their intoxicant consumption is much greater than adult females. However, this demonstrates that Mr B ‘s hazard of mortality is going peculiarly refering. The mortality rate of alcoholic liver disease has risen by over two-thirds ( 69 % ) in the past 30 old ages, which makes intoxicant one of the most common cause of decease, together with high blood force per unit area, and smoke. This is a significantly high addition in the figure of deceases related to alcoholic liver disease. Subsequently, this contributes to many factors associating to Mr B ‘s alcoholic liver disease, it is evident that his mentality is highly hapless harmonizing to these statistics. Evidence has been found that there is a high prevalence in developing liver cirrhosis in people age 40 or over. Furthermore, as Mr B is over the age of 40, which indefinitely shows he is a high hazard of developing liver cirrhosis. As there is a high prevalence of grownups who consume intoxicant in ( U.K ) , every bit much 90 % ( REF ) . This entirely does non stand anybody in good position, allow entirely Mr B as he has a history of intoxicant abuse. There appears to be a immense spread in recognition of the day-to-day benchmark, and if people measure there alcohol units ( National Statistics 2006 ) . Mr B ‘s deficiency of instruction demonstrates that is unable to construe how much he is advised to imbibe, which may hold led to his inordinate imbibing. 1 in 16 people are admitted to hospital with intoxicant related unwellnesss ( ref2 ) It is known that greater intoxicant consumed, the higher hazard of unwellness, such as oesophageal malignant neoplastic disease, which increases significantly one time the intoxicant consumption exceeds more than 3 drinks per twenty-four hours ( NICE/Health Development Agency 2005 ) . Mr B ‘s old consumption of intoxicant indicates that may be a possible hazard to oesophageal malignant neoplastic disease. This presents a secondary hazard to him as he already has ( ALD ) .Q.1 AssessmentAny intervention and care given must be given with the patient ‘s ain demands and penchants should be taken into history. A patient with an acute unwellness should be made cognizant that they have the right to do informed determinations about the attention that receive, together with their health care professionals. However, if a patient does non hold the mental capacity to do determinations themselves ( Dep artment of Health 2001 ) . Nursing is to advance wellness, mending, growing and development, and to forestall disease, unwellness, hurt, and disablement. When a individual becomes sick or handicapped, nursing is guaranting that a individual ‘s hurt and agony is kept to a lower limit, and enable people to grok and to cover with their unwellness or disablement, its intervention and effects. When decease is foreseeable, the rule of nursing is to guarantee that the best quality of life is maintained until its terminal ( 2003 ) . An appraisal is a methodical, purposeful and synergistic procedure that strengthens every characteristic of nursing attention ( Heaven & A ; Maguire 1996 ) . This is where a both nurse and patient indentify the patient ‘s demands and anxiousnesss, whereby individualized attention is given. Roper-Logan-Tierney theoretical account specifically for nursing is widely used in pattern throughout the United Kingdom, it is besides used in many nursing schools, which demonstrates the relation between theory and pattern in nursing ( Roper et al 2000 ) . Although all 12 Activities of day-to-day life ( ADL ) are every bit of import when measuring a patient, I shall merely do reference of a few due to the limited sum of words. Mr B Obs Initially B ‘s external respiration was absolutely within normal scope. However, as his status deteriorated his external respiration was compromised. It was inevitable that he required O therapy, to assist help his external respiration. In order for his lungs to have sufficient sum of O ( o2 ) , it was of import he was sat vertical. His respiratory rate was 35 breaths per minute. The deepness was hapless, which was apparent due the fact of the attempt he used to take a breath in and out. Royal Marsden CHECK It is cardinal that patients observations are obtained on the initial appraisal or at the clip of their admittance, which will assist place any important alterations their observations. ( Nice 2007 ) . Elimination is another activity of day-to-day life, which I felt was compromised. Mr B had a urine catheter, to help him with go throughing piss, and so we could detect his end product closely. Fluid balance is critical when a patient is acutely ailing, it is of import that this is observed ( ref ) . Mr B was able to travel to the lavatory independently on admittance to infirmary. As he became acutely ailing, this became more of a battle, and he was unable to make this himself. I felt his self-respect was compromised due to his illness/condition deterioration. However, I managed to keep this to the best of my ability, esteeming his self-respect throughout my clip caring for him. The Nursing and Midwifery Council ( NMC ) emphasises that we as healthcare professional must handle people who we care for as persons and esteem their self-respect ( 2008 ) . This meant that he was unable to extinguish independently, which accordingly diminished his independency. In order for Mr B to recover his mobility, we had to chiefly handle his ( ALD ) , so he could so reconstruct this. Harmonizing to ( NMC ) It is critical that we support people in our attention, guaranting they care for themselves, in order to heighten and keep their wellness ( 2008 ) . I felt that Mr B ‘s mobility was another ( ADL ) which was doing a immense concern. As Mr B was in the acute stage of his ( ALD ) he became encephalopathy, which caused his mobility to diminish ( ref ) . His reduced mobility was holding a knock on consequence on his independency, doing him to go farther down and withdrawn. Mr B ‘s physical wellbeing was doing a immense concern. His hepatic brain disorder induced by the harm to his liver, which depleted his mobility. Hepatic brain disorder is a neuropsychiatric, whereby the liver has been harm due to inordinate imbibing. In hepatic encephalopathy ammonium hydroxide is non being converted into carbamide, which should usually be excreted by the kidneys, accordingly it so enters the systemic circulation ( Zimmaro & A ; Sawchuk, 2004 ) . Ref med n surg Consequently to Mr B holding alcoholic liver disease, he had oesophageal varices. This is whereby a composite of Byzantine venas at the inferior terminal of the gorge, are enlarged and swollen as a consequence of the portal high blood pressure. If left untreated Mr B may be capable to an oesophageal or stomachic variceal rupture, which may do hypovolemic daze ( ref ) . HB As Mr B has portal high blood pressure, this means he is a high hazard of a Gastrointestinal bleed ( GI Bleed ) . A ( GI ) bleed is where portal high blood pressure occurs when there is an obstructor in the intra- or extrahepatic circulation ( REF ) . Psychologically I feel that Mr B ‘s physical demands were been depleted due to his chronic condition/illness. On admittance to infirmary, Mr B was highly malnourished, dehydrated and presented with self-neglect, which was provoked by his overly imbibing. Harmonizing to Maslow ( 1943 ) , these are all basic physiological demands. Mr B had late lost his Dendranthema grandifloruom to malignant neoplastic disease, which led to imbibing intoxicant overly. He felt he ne'er grieved decently, or spoke to anyone about his loss. I feel that this was a important contributing factor to his backsliding. Ref bereaves ) . Prior to his mourning he had been clean and free of intoxicant. Attending a support groups for alkies, such as alcoholic anon. may hold prevented his backsliding * ( REF ) . Consequently, this may hold helped him to get by with the loss of his Dendranthema grandifloruom, and assist beef up his ability to get the better of his alcoholic dependence. Mr B feels that he is socially excluded from society as he has been unable to work due to his illness/condition. As a nurse, it is cardinal that I help in back uping him, so he feels included in society, which may be done so by reffering him to an occupational healer. ( OT ) consume Whilst measuring Mr B, he disclosed that when he was turning up his pa consumed intoxicant overly. He feels that this had a immense impact on him, act uponing him follow his pa behaviour. It is known that if a people have parents ‘ who misuses intoxicant, so they have greater hazard of following these traits ( ref ) . Preventive steps will assist ease Mr B in act uponing his kids from following his drinking civilization. Socio-economic background may hold immense deduction in the execution of the effects of inordinate ingestion of intoxicant. I feel that this may be a immense barrier for Mr B to hold on the constructs of the damaging effects of intoxicant abuse. As a health care it is critical that I simplify the possible long term wellness effects of inordinate intoxicant comsumption. ( Ref )Q3.Required attentionAt present, there is no national service model ( NSF ) for liver disease patients. The primary attention trusts view in liver patients, is that they are non a immense precedence. Specialists stressed that liver patients are being left out on National Health Service ( NHS ) financess, which means that they will be at greater hazard ( REFFFBBC ) . However, there is National Institute Clinical ( NICE ) Guidelines in topographic point in order to assist supply quality attention to those enduring with ( ALD ) . Shaw et al indentified an assessment tool for patients enduring with intoxicant backdown, which establishes the badness of their backdown, and what appropriate intervention is required ( 1981 ) . The assessment tool used is the Clinical Institute Withdrawal Assessment for Alcohol Withdrawal ( CIWA-A ) , which is scored Mild-20.4, Moderate 24.2, and Severe 29. In regard to the appraisal tool, Mr B had a assortment of the typical backdown symptoms, which were ; shudders, sudating, hallucinating, and agitation, which meant he scored 20 & gt ; .Nonetheless, this presented a important hazard, if left untreated may take to complications. Mr B was treated as per protocol, which is ; Librium is benzodiazepine minor tranquilizers drug, which is used for short-run anxiousness, and should non be used long-run ( bnf 2010 ) . Harmonizing ( NICE ) guidelines the protocol intervention for anxiousness is 10 mgs Three times daily ( TDS ) , and may increased if necessary to 60-100 mgs daily in divided doses. The dosing government is a fixed dosage, get downing on twenty-four hours one at 20-30milligrams ( MGS ) four times daily, twenty-four hours two 20-30mgs three times day-to-day, twenty-four hours two 20-30mgs twice daily, and twenty-four hours four 20-30mgs one at bedtime. There is besides a symptoms triggered dose as required ( PRN ) , this depends on the badness of the symptoms. Benzodiazepine acts on receptors in the cardinal nervous system ( CNS ) to originate the action of gamma-aminobutyric acid ( GABA ) , which is a neurotransmitter. ( GABA ) receptors have at least two benzodiazepine receptors, which are named BZ and BZ2, when stimulated they enhance the repressive action by the ( GABA ) ( Alan et al. 2004 ) As Mr B ‘s brain disorder was impacting his degree of consciousness, it was significantly of import that we carried out his neurological observations. Neurological observations is whereby an appraisal and rating of an person ‘s unity and map of an person ‘s nervous system ( Rowley & A ; Fielding 1991 ) .CHECK WEB His status has meant that he is temporarily paralyzed, doing his musculuss to weaken, decreasing his physical strength. As a consequence he may potentially necessitate physical therapy. ( ref ) Education can be An probe that may be done to discourage if there is any obstructor in the portal venous system is an angiography, which establishes the cause and site of obstructor. It is besides critical that Mr B has an endoscopy, which will uncover gastro-oesophageal varices. It is of import that Mr B ‘s haemoglobin is closely monitored, this will bespeak if there is any signifier of bleed or obstructor ( Miller et al 2006 ) . PHARM Ascitess is another clinical manifestation of hepatic cirrhosis. It is where serous fluid is repeatedly produced in the peritoneal cavity.. This is when an accretion of fluid in the abdominal pit enters quicker than it can be returned to the circulation by the capillaries and lymphatics. If this is left untreated, the accretion of fluid will compromise Mr B ‘s critical variety meats, doing it hard for them to map. One of the mechanisms of ascites is hypoalbuminemia, whereby the liver is unable to synthesise albumen. It is of import this fluid is drained from the abdominal pit. There are two interventions which are used to run out this extra fluid. One is, an anti-diuretic called spriolactone, which is a loop water pill. Ref bnf This is done so by the interpolation of an ascitic drain. ref Anderson et al defines that the disposal of whole blood or any of its constituents into the blood stream, to rectify or handle any clinical abnormalcies ( 1994 ) . Mr B was given Human Albumin Solution ( HAS ) transfusion to modulate is hypoalbuminemia. Harmonizing to the ( BNF ) 20-25 % of concentrated solution of ( HAS ) may be used to obtain a diuresis in hypoalbuminaemic, it is of import whilst a patient receives this plasma replacement, their unstable balance is closely monitored ( 2010 ) . FBC REF Patients with alcohol-related liver disease are frequently malnourished, which accordingly has disadvantageous effects in their endurance ( Mendenhall et al.1984 ) KEISER MODEL As intoxicant abuse is going a immense load on the national wellness service ( 2000 ) . NICE guidelines stated that when such patients present themselves to hospital, it is of import that they are referred to the appropriate health care professional, which will guarantee they receive equal support ( 2010 ) . On admittance Mr B was referred to the intoxicant specializer nurse ( ANS ) , who deal with the intervention, after attention, and followup. Mr become nutritionally depleted as a consequence of his intoxicant liver diease, it was indispensable that was introduced some signifier of nutrition. ( Lechtenberg & A ; Warner ) states that Nutritional support must be offered, and see implementing a nasogastric tubing eating ( NG ) ( 1992 ) . KIASER MODEL The Kaiser theoretical account is to assist guarantee that there is a strategic and systemic attack towards those with ( LTC ‘s ) . It focuses in instance direction on the most vulnerable people with ( LTC ‘s ) . Mr B degree of attention is disease specific direction, which is ( flat 2 ) , this encompasses tracts and protocols. As mentioned earlier in the assignment there is presently no ( NSF ) for people with alcoholic liver disease. However, there are ( NICE ) guidelines to help in supplying attention for people with ( ALD ) . Mr B was populating independently prior to his admittance, with no input from multidisciplinary squad ( MDT ) . Planing the discharge on Mr B meant I had to look at the wider facets of his illness/condition. I feel that the execution of societal services would be highly benifical to Mr B. A referral to a liver nurse specializer I feel that Mr B would profit from a support group such as alkies anon. , which may assist diminish his hereafter admittances to infirmary. The Alcohol Needs Assessment Research Project ( ANARP ; Department of Health, 2005 ) identifies three classs of alcohol-use upsets. The clinical grounds reappraisal showed that benzodiazepines were more effectual than placebo for the bar of craze tremens and intoxicant backdown seizures26. The mean cost for handling patients with AAW across all trusts in England and Wales was estimated to be ?219 per in-patient day181. Acute intoxicant backdown hypertext transfer protocol: //www.patient.co.uk/doctor/Alcohol-Related-Problems.htm barr A. Drink: a societal history London 1998? ? ? ? ? ? ? ? ? ref orford j. inordinate appetencies: psychological position of dependences 2nd edition chichester: wiley 2001 hypertext transfer protocol: //www.nhs.uk/Conditions/Physiotherapy/Pages/How-does-it-work.aspx You must back up people in caring for themselves to better and keep their wellness Shaw JM, Kolesar GS, Sellers EM, Kaplan HL, Sandor P. Development of optimum intervention tactics for intoxicant backdown, I: appraisal and effectivity of supportive attention. J Clin Psychopharmacol. 1981 ; 8:382-389. British Medical Association and Royal Pharmaceutical Society of Great Britain. British National Formulary. 58 erectile dysfunction. London: United kingdom: BMJ Group and RPS Publishing ; 2009. DO NOT REF BELOW hypertext transfer protocol: //books.google.co.uk/books? id=q4qMwXJm4iwC & A ; pg=PR13 & A ; dq=Roper+N+etal+ ( 1996 ) +The+elements+of+nursing+a+model+for & A ; hl=en & A ; ei=BPYDTfPxJoyU4gbfwsWTCg & A ; sa=X & A ; oi=book_result & A ; ct=result & A ; resnum=1 & A ; ved=0CDMQ6AEwAA # v=onepage & A ; q & A ; f=false Fatty liver disease is reversible. If you stop imbibing intoxicant for two hebdomads, your liver should return to normal. Alcoholic liver disease is widespread in England. It is estimated that: 90-100 % of heavy drinkers have alcoholic fatty liver disease oneA in fourA drinkers with fatty liver disease will develop alcoholic hepatitis one in five drinkers with fatty liver disease will develop cirrhosis A heavy drinker is person who on a regular basis exceeds the recommended hebdomadal bound for intoxicant ingestion. This isA 3-4A units of intoxicant a twenty-four hours for work forces, andA 2-3A units for adult females. Womans are more likely to develop alcoholic liver disease, but work forces are more likely to decease from it, perchance because work forces tend to be heavier drinkers. In 2008, there were 4,764 deceases in England and Wales due to alcoholic liver disease. Three-fourthss ofA these were work forces. Death ratesA linked to alcoholic liver disease have risen by over two-thirds ( 69 % ) A in the lastA 30 old ages. This makes alcohol one of the most common causes of decease, along with smoke and high blood force per unit area. Fatty liver disease and hepatitis can develop at any age. Cirrhosis normally develops in people aged 40 or over.A However, instances of cirrhosis have been reported in people of all ages, including adolescents. NHS Clinical Knowledge Summaries, intoxicant abuse. hypertext transfer protocol: //www.cks.nhs.uk/patient_information_leaflet/Alcohol_misuse Aped hypertext transfer protocol: //www.statistics.gov.uk/CCI/nugget.asp? ID=1027 & A ; Pos=1 & A ; ColRank=2 & A ; Rank=1000 Roper N etal ( 1996 ) The elements of nursing a theoretical account for hypertext transfer protocol: //www.nmc-uk.org/Nurses-and-midwives/The-code/The-code-in-full/ hypertext transfer protocol: //www.nice.org.uk/nicemedia/live/12995/48989/48989.pdf hypertext transfer protocol: //www.dh.gov.uk/prod_consum_dh/groups/dh_digitalassets/documents/digitalasset/dh_103161.pdf hypertext transfer protocol: //news.bbc.co.uk/1/hi/health/2660977.stm Heaven C.M. & A ; Maguire P. ( 1996 ) Training hospice nurses to arouse patient concerns. Journal of Advanced Nursing 23, 280AÂ ±286. International Council of Nursing ( 2007 ) www.ICN.ch/definition. Anderson, K.N. , Anderson, L.E. & A ; Glanze, W.D. ( explosive detection systems ) ( 1994 ) Mosby ‘s medical, Nursing, and Allied Health Dictionary, 4th edition. Mosby, St Louis, MO. Galbraith, A, Bullock, S, Manias, E, Hunt, B & A ; Richards, A92004 ) Fundamentalss of Pharmacology, Second Edition, Essex, Pearson Education Limited hypertext transfer protocol: //www.nice.org.uk/nicemedia/live/11810/35950/35950.pdf hypertext transfer protocol: //www.dh.gov.uk/prod_consum_dh/groups/dh_digitalassets/documents/digitalasset/dh_103653.pdf hypertext transfer protocol: //www.rcn.org.uk/__data/assets/pdf_file/0008/78569/001998.pdf hypertext transfer protocol: //qjmed.oxfordjournals.org/content/93/5/291.full Mendenhall CL, Anderson S, Garcia PP et Al. Short-run and long-run endurance in patients with alcoholic hepatitis treated with oxandrolone and Pediapred. New England Journal of Medicine. 1984 ; 311 ( 23 ) :1464-1470. Lechtenberg R, Worner TM. Entire ethanol ingestion as a ictus hazard factor in alkies. Acta Neurologica Scandinavica. 1992 ; 85 ( 2 ) :90-94

Case Study: Neglect

This case involves a 16 year old male and subsequently four of his younger siblings. In elementary school, the client earned â€Å"A† and â€Å"B† grades. However, this did not continue in high school. Additionally, the once active boy began to isolate. He stopped playing basketball and spent more time in the counselor’s office just to avoid the other children as they often made fun of him. The client began seeing the school counselor when he was ten years old. His parents were both alcoholics and were involved in using and selling illegal substances. The living conditions at home were unbearable. There was often no food, electricity, or water in the home. The client reported that the windows were only screen, leaving the home freezing. The client also reported that his parents would lock him and his siblings in their room to ensure they did not tell authorities the truth about what was going on in the house. This typically occurred when the parents got word that the police or the Department of Family Services was on their way over. There was five children in this family, the client was the oldest, four child were currently still in the home. In addition to the neglect the client experienced, he also experienced abuse. This case study mentioned one obvious incident. When the client returned to his parent’s home after staying with his aunt’s because of neglect charge, he came back to school with a broken arm. This was the only indication of physical abuse during this case study, however the client did not discuss what happened. Additional physical abuse or any other type of abuse is unknown. This client was also responsible for his siblings. He made sure they were dressed and feed for school. He also assisted his siblings with their homework. This responsibility left no time for him resulting in poor grades and his social life decreased. The client also displayed symptoms of hopelessness, suggesting depression. The school counselor made note of possible diagnoses, however, it does not appear that the counselor ever made an official diagnosis. The counselor did mention Depression as a primary diagnosis due to the client’s negative doom related vocabulary. Treating this client for depression may be helpful. To meet a diagnosis of Depression the individual must experience at least five of the following symptoms in the same two weeks: depressed mood, weight loss or gain, too much or too little sleep, increased or decreased psychomotor activity, fatigue, feelings of worthlessness, poor concentration, or suicidal ideation. These symptoms must be significant enough to cause marked impairment in work or school. This client did display many of these symptoms. For example, the therapist stated that the client said the word â€Å"hopeless† often. The client also looked underweight, had difficulty in school both academically and socially, and did not receive the proper amount of sleep (DSM-IV-TR). Finally, these symptoms must be more severe than the common blues everyone experiences from time to time. While this client was probably suffering with some degree of depression, there were other factors which better explain these symptoms. This client was the victim of child neglect and abuse. As noted above the children in this family often went without their basic needs. This is a better explanation for the client’s symptoms than depression because when placed in a more nurturing environment, the client’s symptoms dissipated. The client displayed this change in behavior when the courts sent the children to the aunt’s home after the client called the Department of Family Services to file the neglect report. During this time, all the children were going to school clean and feed. The children’s homework, including the client’s was completed. This dissipation of symptoms was seen a second time when the client was placed in foster care. Again, he was going to school clean and feed and with homework completed. Once at his foster parent’s home, the client was also able to go back to playing basketball again. During the course of the client and school counselor relationship, the client saw the counselor on a weekly basis. The school counselor designed these meetings to assist the client in problem solving with regard to caring for his younger siblings. The counselor’s recognition of the client’s needs in this regard was definitely a factor in the client’s ability to make it through this difficult time. This is not always the case in turn causing the client to feel that therapy does not work. Additionally, the counselor did not push the client for information or action so a healthy relationship was able to develop. The counselor was able to slowly earn the client’s trust by showing him she was there for him. This benefited the client in a number of ways. He was able to develop a positive supportive relationship with an adult role model and he was able to gain the courage and strength to put an end to the neglect he was experiencing. As the client progressed in his problem solving and decision making skills the therapist should modify the methods and goals of the therapy sessions. Once the client moved from his biological parents and later adopted, his roles and responsibilities changed drastically. With the new family he lived as a normal child, he was clean, well feed, and rejoined the school’s basketball team. He no longer had to care for younger children in a parenting capacity. At this point therapy should move the focus to resolving the issues of abuse and neglect so the client can come to terms with his past. The use of psychoanalytic therapy would be an appropriate therapeutic method. With this type of therapy the client is able to talk out his issues. With the help of the therapist, the client will learn how to forgive and cope with these issues. What is unfortunate in this case is the fact that the other children ended up going back to the parents. Shortly after that reunification, the old ways came back. However, since the client was not there to act as the caregiver for the other children, the oldest sister took over that role. Here the cycle continues. Although the other children were not as open with the school counselor, they need close monitoring just as their bother received in the past. This close monitoring may be able to stop further neglect and abuse from occurring. Additionally, it would be wise to continue monitoring and providing therapeutic services to this client. There may still be some deep seeded issues he will need to deal with. Finally, the client will need help adjusting to his new family and the issues they have brought him, specifically the separation of his adoptive parents. In addition to ensuring that this client is adjusted in his new life, additional support and therapy can monitor the presence of future mental health related problems. Posttraumatic Stress Disorder is often seen in individuals who have experienced abuse. Because of the life situations this client had endured as a child, he is susceptible for Posttraumatic Stress Disorder. If this disorder develops, the client will experience flashback type symptoms. This may hinder his ability to cope with past and future life events. Additional problems associated with Posttraumatic Stress Disorder include impulsive behaviors, insomnia, nightmares, avoidance issues, poor concentration, hypervigilance, and increased startle response. Because Posttraumatic Stress Disorder occurs after the individual experiences the trauma, symptoms may not appear until later in adulthood. Also common in individuals with Posttraumatic Stress Disorder is alcoholism and substance abuse. Again, this client is at a higher risk for these issues because of the genetic component of both alcoholism and substance abuse. A diagnosis of alcohol abuse or dependence includes behaviors that include neglect of responsibilities. Individuals who abuse alcohol also will continue to use despite the fact that they know it is causing problems in their life both physically and socially. With continued therapy and support, the client will be able to work out these childhood issues and therefore decrease the probability of future problems. Continued support will also give the client the skills necessary to cope with life’s stressful events. The client will be equipped with the tools need to deal with his problems in a healthy way as opposed to turning to drugs and alcohol. Continued therapy will also allow the client to work out any feelings he may have regarding his siblings who were sent back to his parents. This aspect was not noted in the case study; however, he may harbor feelings of guilt or regret, knowing that his siblings are still in a neglectful situation. It would also be beneficial to the client to join support groups in order to increase his support system. References American Psychiatric Association. (2000). Diagnostic and statistical manual of mental disorders: DSM-IV-TR. Washington, DC: Author.      

Han Dynasty Women

Finally , they gained control over their own lives by maintaining propriety and the rules Of society. In order to better understand the role of women during the Han Dynasty, it is first important to understand the context of the society in which they lived. The Ha n Dynasty was a time of great growth and development for Chinese history. Much of society w as dictated by Confucian ideals, including the way the people related to each other. Confucius g's five relationships dictated the way that people related to each other, including the ay that women were expected to interact with people in their life.Confucianism also influence De the ideals the society tried to achieve, such as filial piety and virtue. Ritual and tradition was important to the higher society. This time period is characterized by it's Confucius nature, and t his helps to explain the position of women in regards to the rest of society. First, women were expected to be respectful and submissive to their husband s, but t his respect was returned in the respect each person was expected to have toward their mother. The five relationships of Confucius dictated that a woman submit to their husband .This meant that in all things, the wife should put her husband first. It was not acceptable to be a anything but loyal to his decisions and his condition. For example, Lie Hissing, a Han century biogas peer, wrote a short biography Of the Widowed Wife Of Wee.

Mncs As A Force For Development Essay Example | Topics and Well Written Essays - 2500 words

Mncs As A Force For Development - Essay Example The unprecedented increase and expansion of multinational corporations has seen increase of interest among the media, scholars and the public who have explored the subject. Multinationals are deemed as key instruments in maximizing economic welfare across the globe while in other aspects they are deemed dangerous agents of economic imperialism (Ietto-Â ­Giles 2012, p. 33). These are issues and basic facts that have been examined by different scholars using different theories and have had different views and conclusions through different opinions and ideologies. Growth in multinational enterprises has been associated with growth in world economies through development of technology, information and communication as well as distribution of resources across the globe (Buckley 2009, 132). Multinationals have also been deemed vital in creating employment in the world markets and enhancing economic development in the economies where they have invested. However, these positive aspects have not been free from the possible perils that come with foreign investments and growth of multinationals. For instance, growth of multinationals in third world nations has been associated with the uneven development; this has mainly risen from overpricing of technology (Rodriguez-Clare 1996, p. 852). Aim of the study The main aim of this study is to explore the growth in multinational corporations and their spread across the world, with a view to examine the extent to which they are a force of development and progress. The study will explore the current trend in multinational corporations and identify how the growth has been associated with economic development and progress. The study will also examine possible perils associated with growth of multinationals. This will help identify whether the positive results of multinationals growth far outweighs the possible perils. Growth trend in multinational enterprises According to Buckley and Casson (2009, p. 1563), Multinational enterprises or the MNEs are defined as firms that own and control activities in more than one country through mergers joint ventures or franchises. These are businesses that are started in one country and later on start investing in foreign countries by establishing their market operations in the existing and emerging markets. There has been enormous growth in multinational enterprises or the MNCs and the international direct investment in the recent decades (Buckley, P & Casson 2003, p. 219). Companies based in industrialized nations have been leaders in establishment of multinational operations due to their strength in ownership advantages that is derived from innovation and highly advanced technological applications. Multinationals have been strongly associated with economic growth and trade. United States, Japan and Sweden among other developed nations are identified as leading home countries for most multinationals since the countries are mainly the source of the foreign direct investment (Dunning & Sarianna 2008, p. 182). FDI is one of the most common mechanisms used by MNCs to start and maintain business operations in foreign countries. Few companies were investing overseas in the early and mid-1960s, however, the trend of growth changed and there was significant change towards foreign direct investment activities. Since 1990s, there has been significant growth in international trade and production that has not only been reflected by the magnitude of the multinational firms but has also had sectoral composition of inflows and outflows. The significant change in sectoral composition and geographical investment activi

Orientalism and Multiculturalism Essay Example | Topics and Well Written Essays - 1000 words

Orientalism and Multiculturalism - Essay Example Certain groups whose aims are equitable with greed and power develop means to create an inferior group and attempts to uplift their in their own context an "acceptable behavior". As efforts to conquer other nations and discover communities beyond one's own reached its peak, colonialism reached its height that further extended the gap between people of different cultures. The East-West contrast soon evolved that transformed relativistic emphasis as a means to identify cultural similarities and differences with regard to local region and culture. Technological advancement has pushed critical viewpoints that greatly sensationalized views of dominion and submission; of the perpetrator and victimization creating political issues concurrently escalating in present day conflicts. Societal mechanisms that involved racism has been used and probably politically and culturally abused to blame the West for the existence of discrimination and to integrate cultures to fight for their supreme right. These changes brought about by globalization in the 19th century has identified exotic stereotyping of cultural behavior that has often associated the West with their classical views that Said (1980) exposed in a critique as an affront against other minority cultures. The Eastern side has also criticized Western values that are often associated with materialism where Said criticized its failure to give meaning to individual's lives. Discipline, being an important aspect of western emphasis has been equated with civilized behavior and labeling of human's knowledge that segregated underdeveloped cultures according to Foucault (1979). Further, Foucault added that such eugenics has theorized discipline that pervades the Victorian sentiments pervading in the western society. The apparent stereotyping from both sides and critical claims has created events that affected the interrelationship between each side. Religion With the spread of Christianity, western dominions over eastern religious beliefs that glorify Arab culture were seen as substandard and ignorant. The Roman Catholic Church's hierarchical insistence of power over religious beliefs has further delegated eastern religion as not harmonious because of the many facets embraced by the number of multicultural beliefs in the eastern bloc.Attempts to consider varied beliefs have seen Zizek's insistence against the multiculturalists' true position of universality in religious practice. The chasm is further widened as open and critical western viewpoints allowed the Islamic faith to stand and rally against factions that has questioned their religious affiliation. More recently, open disrespect by Europe to Prophet Muhammad has raised hardened Muslim hearts to declare antagonism against their critics. Such western attitude among others toward Middle-east's age-old culture and practice has brought about the continuing wars and conflicts that are better left to their respective factions to find a settlement amongst them in contrast to Zizek's constant defense of the revolutionary act as the pure and only alternative against war and cruelty. Arts, Literature and Academe In the field of arts, music, literature and science a plethora of great authors and poets are the pride of the Western culture that magnifies Shakespeare's works and influenced modern

Slp4 599 Coursework Example | Topics and Well Written Essays - 1250 words

Slp4 599 - Coursework Example Through an effective understanding of the two, it becomes easier to develop a brand positioning tool that appeals to every segment of the market. Understanding the product The Clipboard tablets are diverse and built with the understanding of the shoppers. For the three years, the company has produced three serial products each having unique features but better than the previous. The X5 tablet is the most basic of the three. Its features are basic tablet features and possibly target the low income earners. Its buyers are not motivated by the performance of the product but by its relatively cheap price. Among its features are the 2G internet capabilities, a three megapixel camera and a 30 Gigabyte internal hard disk memory. For these three features and its target market, the product stays active in the market for three years, the longest in the history of Clipboard tablets. An upgrade version of the X5 tablet is the X6. This is performance oriented and has better features than those pr esented by its predecessor. With the 4G internet speed, Wi fi and one hundred and eighty gigabyte storage space, the machine is ideal for the modern day business person. The product targets the rich and wealthy members of the society. It stays active for two years, a feature attributable to the gullible nature of its target market. Infusing price and performance is not always easy. The notion shared by most shoppers is that an expensive product is always of the best quality. It thus became hard to produce a good quality product and sell it at a relatively low price. The X7 tried this resulting in the shortest market time in the history of the company products. It infuses a number of features of the X6 and has a better sleeker look. Understanding the market The market is easier to understand; tablet users prefer convenience and will always be on the move. They thus require a mobile device that offers longevity and extreme convenience. However, just like the rest of the market it is d ivided into two with every group having its own uniqueness and motivations to purchasing. The two groups are the price motivated shoppers and the quality motivated shoppers (Gilbreth & Lillian, 1978). The price motivated shoppers always buy the basics at the most competitive market value. They asses the products based on their prices and the basic features it promises. This market segment constitute of people from the lower and a bigger percentage of the middle social class, their revenue is constrained and they therefore account for every penny, over spending may result in severe inconveniencies in other aspects of their lives. They thus stick to the basics and would rather accommodate the little inconveniencies of a basic product than spend a penny more than they had budgeted for. Coincidentally this class of shoppers is always a majority in every market. The second category of shoppers is quality oriented. These people will always change gadgets with every newer and improved vers ion of the very product that enters the market. This group constitutes of the rich and the wealth members of the society, it may also include members of lower social classes but compelled by other preexisting circumstances to purchase the very products prescribed by either their employers or service providers. They are not scared of the rice of the product provided it

The Impact of CCTV Essay Example | Topics and Well Written Essays - 1750 words

The Impact of CCTV - Essay Example According to Home Office (2004), the U.K. has an estimated 402 million CCTV cameras, which translates to one camera for every 14 people. In London, for example, one is likely to be caught on camera for at least 300 times a day. The United States is not left behind as most cities and towns have increased the number of CCTV cameras in the recent past to assist in deterring crime and beef up security. Despite the good intention, studies have shown that it is very expensive to install and operate a CCTV camera. The cost has been cited as one of the major impediments of CCTV cameras since, despite their high cost, the benefits are very little. Apart from the set up cost involved in CCTV installation, the system also incurs ongoing operating costs, which makes it expensive to install and operate. Furthermore, the operation of CCTV requires employment of human resource that actively monitors the cameras 24 hours (Armitage 2002, p.8). Such additional costs make the installation of CCTV camer as very expensive and unviable based on the fact that the benefits are very little. A study conducted in the U.K. in 1990s showed that the Home Office wasted millions of Euros in installing CCTV cameras in major towns and cities to assist in improving security (Home Office 2004). Precisely a whopping 78% of the Home Office crime prevention budget was directed towards CCTV installation, according to Home Office (2004). In Stockholm city alone, 55 million Euros were invested in CCTV installation to beef up the security of the city. Despite such huge investment in CCTV installation, findings showed that the crime rate in the city did not change much since some crimes were still being committed in the full view of cameras. This raised many questions as to why the government had to... The researcher states that 911 events prompted the U.S. government to beef up security in the country through the formation of the Department of Homeland Security. At the same time, American citizens also became more vigilant in a bid to ensure that their security is not compromised in any way. This has seen the number of video surveillance cameras in many towns and cities. Armitage indicates that many American cities and towns installed CCTV cameras as a mean of beefing up security and preventing crime. Basically, a CCTV camera can be installed in a business premise, home compound, street, where the cameras collects videos of all activities taking place, which is then directed to a Digital Video Recorder for viewing, and storage for future reference. In so doing, CCTV enables controlled areas to be put on surveillance remotely. The fact that the CCTV cameras are able to capture events in areas is of great importance to law enforcement and regulatory agencies since it makes it possib le for them to respond quickly to an episode once alerted. The analysis, that was conducted by the researcher showed that even though CCTV is effective in crime prevention in some areas such as in vehicle-related crimes, it is not worth investing in. This is because it is expensive in terms of cost, has poor picture clarity, and interferes with the privacy of citizens. As a result, the researcher suggests that government should consider investing the amount allocated for CCTV project for other more effective ways of reducing crime.

Nursing Pain Management in hospitalized patients with Cancer Dissertation

Nursing Pain Management in hospitalized patients with Cancer - Dissertation Example According to Wood & Kerr (2011:67), the focus of the research is essential considering that management of pain in hospitalized patients with cancer, is critical in ensuring patient’s comfort and quick recovery. Abstract The abstract in this research article is concise and clear with well-summarized features of the main report. The research by has outlined the strengths of research in a manner by showing the used methods of pain management and the factors that contribute to pain in cancer patients. Presentation in the abstract is excellent. However, there is a weakness in the abstract in that it does not show clearly some of the expected experiences of patients in pain. It focuses only on strategies for pain management, but does not outline whether there is pain related to cancer treatment. An abstract should provide a brief description of the whole study without leaving out essential details (Polit and Beck 2010, p.54). This makes this research less favourable for use by nurse s in such a scenario. Introduction The introduction for this research is quite elaborate and clear. It has a clear purpose statement, and it is logical and straightforward. However, there are some weaknesses in that there is a lengthy citation at the opening, which seems too broad for the research purpose. The statistics used to give details about cancer are too many and are striking and conflicting at times. The literature review that is significant to this study forms only a small portion of the introduction. The introduction has mentioned that there are many factors, which contribute to pain in cancer patients, but it is not specific which factors it will cover or explore for better management pain in hospitalized patients with cancer. The citations used are also too old dating back to the year 1994. These might not give up to date information required for pain management in cancer, in the 21st century. The more recent citation used in the introductory part is 2000, which is quit e far considering that new methods of pain management have come up in the last one decade. The use of old research studies in this study shows that there has been no significant change in techniques for pain management, which is not true. The weak support provided by old studies makes this research study unfavourable in a nursing practice. Statement of the problem The problem statement in this study is clear and unambiguous, and this makes the reader identify it easily. The researcher clearly explains the purpose of the study, the reason of carrying out such a study, the target group, and interest in helping in management of pain in hospitalized patients with cancer (Holland & Rees, 2010:45). The strength in this problem statement is that it shows how the study is significant to nursing practice. It elaborates the best methods in earlier studies, to help the present nurses in managing pain in such patients. It also shows that apart from pain, other factors that contribute to such pa in needs intervention to prevent the occurrence of pain. In general, it gives information about a holistic approach to pain management in such patients. This helps the nurses to provide adequate management to such patients. The statement of the problem also matches the methodology used in this study. This is essential as it helps the reader or the nurses to identify the

Apperendi V. New Jersey Assignment Example | Topics and Well Written Essays - 250 words - 1

Apperendi V. New Jersey - Assignment Example However, he later retracted the statement. During trial, the judge found that the crimes were racially motivated since no other intention could be identified from the petitioner’s statements. The judge proved beyond doubt that apart from having an illegal firearm, the petitioner was guilty of racially motivated crime and gave an enhanced sentence of 12 years. The Supreme Court of New Jersey affirmed the decision. The case is important in criminal justice since it sheds light on the relationship between crime and constitution rights that cannot be surpassed. The petitioner violated the right of non-discrimination by racial biasness thus received an enhanced sentence. This case set precedent on future crimes directed at minority or generally racial motivated crimes. As a defense attorney, my submission is that the judge could not prove beyond doubt that Apprendi indeed committed the crime on racial basis. Due process requires that any arising issue that extends sentencing should be among the charges in the current case (Jones  v.  United States 1999). Consequently, the petitioner must be given a full hearing to defend his position so that the jury can establish beyond doubt whether the accused is guilty or

A middle class family named The Birlings Essay Example for Free

A middle class family named The Birlings Essay An Inspector Calls, written by J. B. Priestley, is about a middle class family named The Birlings. The Birlings lived in an up and growing industrial town in the north midlands. Set in 1912, the Birlings were happily celebrating their daughter Sheilas engagement to a respectable businessman, Gerald Croft. However, the modest celebration turned out to be more than eventful when an unexpected inspector arrives enquiring the suicide and death of a young girl names Eva Smith. Whilst doing so, the inspector unlocks a chain of family secrets along the way. The play, in its time, proved to be very popular, and still does so today. In this play, I think that J. B. Priestley chose the characters very well. I think that what made the play so appealing is the way in which he gave each character such a strong personality. Each member of the Birling family has a unique personality and throughout the play some of the Birling family change. I do think however, that the Birlings as a whole family are quite stereotypical. The Birlings come across as a family that have wealth and seem to be quite a respected family of a high class. At the beginning of the play, the Birling family seem to be quite a closely bonded family but throughout the play this bond seems to drift apart as they recognise their differences. The family consists of four very unique and exciting individuals: Arthur Birling- A very self-obsessed, wealthy business man, also very self-opinionated. The perfect example of an old snob. Obviously very proud of his achievements in life, but with his heart set on a knighthood which would be his ultimate achievement. Sybil Birling- Considers herself high in regard to social standings, largely on the back of her husbands success and wealth. Possibly a Hyacinth Bucket of her time. A very unlikeable woman who sees lots of people as being beneath her. Sheila Birling- comes across as a very polite and obedient woman, looking forward to her engagement to Gerald Croft. However, as the play goes on, Sheila begins to realise the truth about herself and the Birling family, and begins to stand up against them. Eric Birling-Quite an enclosed person. Erics personality is hard to detect. He seems to be the outcast of the family, and the family do not discover until later on in the play that Eric is in fact a heavy drinker and was to father a illegitimate child. A typical wealthy young man of the day.

The Importance of independence for external auditors

The Importance of independence for external auditors The word of INDEPENDENCE is defined as freedom from situations and relationships which make it probable that a reasonable and informed third party would conclude that objectivity either is impaired or could be impaired. (Anon, www.europeanlawyer.co.uk) [Online] There are 2 types of independence, that are independence of mind and independence in appearance: Independence of mind The state of mind that permits the expression of a conclusion without being affected by influences that compromise professional judgment, thereby, allowing an individual to act with integrity, and exercise objectivity and professional scepticism. (ACCA, www.accaglobal.com) [Online] Independence in appearance The avoidance of facts and circumstances that are so significant that a reasonable and informed third party, having knowledge of all relevant information, including safeguards applied, would reasonably conclude a firms, or a member of the assurance teams, integrity, objectivity or professional scepticism had been compromised. (CIMA, www2.cimaglobal.com) [Online] QUESTION 1(b): It is important for external auditors to be independent because external auditors act on behalf of the owners of the business, normally the shareholder, and report on the financial statements prepared by management for the benefit of shareholders. If the external auditors are not independent of their shareholder, for example, if they hold shares in the companies that they audit, their ability to form an objective opinion on the financial statements will be impaired. In addition, external auditors must be also be seen to be independent because if they are not, the owners of the business will not have confidence in the audit reports that the audits issue. This is why it is auditors independent is so important because to prevent further scandals such as those of Enrons and Parmalats case, and etc. For example in the case of Phar-Mor, Inc one of the top 10 deep discount drug store chains in the United States and declared bankrupt in the year 1995. Phar-Mor, Inc declared bankrupt because the company contributing to the frauds and ability to cover it up for so long. Listed below the summarized of the factors contributing to the fraud: Familiarity threat Phar-Mor, Inc knowledge of audit procedure an objectives. Phar-Mors fraud team was made up a several former auditors, including at least one former auditor who had worked for Coopers on the Phar-Mor audit. The fraud team indicated that one reason they were successful in hiding the fraud from the auditors was because they knew what the auditors were looking for. Self-interest threat The Phar-Mor had financial interest in financial reporting, potential self-interest threat may occur. Such the fraud in the Phar-Mor case included: Overstating inventory and recording consigned inventory as owned inventory Recording revenue from receipts from vendors under certain promotion and exclusivity agreements when received rather than over the life of the agreements Understating the amount of accounts payable by holding disbursement checks Recording revenues and receivables from vendors at budgeted rather than actual amounts (Severson and Julie, V., http://www.allbusiness.com) [Online] Integrity The principle imposes an obligation on all professional accountants to be straightforward and honest in professional and business relationships. In the case of Phar-Mor, the Phor-Mor did not perform honest in professional and business relationships. The Phar-Mor provide misstatement of margins, inventories, and earnings in reports to management and in general ledger and financial statements (to cover up other misstatements), and diversion of assets to affiliated companies via manually written checks (nature of disbursements falsified when recorded in books and records). (Severson and Julie, V., http://www.allbusiness.com) [Online] QUESTION 1(c) (i): From the case above, a member of the audit team has possible financial interest in the client, potential self interest threat may occur and the gift rise to Roslan possible self-interest. Form my point of view, it seems less significant in terms of threats because the trust fund is indirect investment in the client. However, if the ownership in the client increases resulting in a significant proportion of Roslans fund to be invested in the client, then the threat may be significant. Moreover Roslan is an audit partner who audit in the investment company. Safeguard or action to be taken is since the threat may not be so significant, it may not be necessary to get Roslan to dispose off the financial interest. However, it would be better to remove or re-assign Roslan from the audit assurance engagement. QUESTION 1 (c) (ii) : For the case above, Sofia Ali has been given extended gift and hospitality by client that is in the form of a discount to purchase on new car by a sales manager. This may give arise to possible self interest and familiarity threats. The threats may be significant because of the extent of gift and hospitality that is audit staff is offered discount. However, the threats may not be significant if the gift and hospitality is within clients normal commercial terms, that is client offer to other customers. Safeguard or actions to be taken is the audit staff, Sofia Ali should refer to policies of audit firm prohibiting or getting permission before accepting the gifts and hospitality from senior personnel. QUESTION 2 (a): ISA 500 Audit Evidence requires auditors to obtain sufficient, appropriate audit evidence to be able to draw reasonable conclusions on which to base the audit opinion. Sufficiency and appropriateness are interrelated and apply to audit evidence obtained from both tests of control and substantive procedures. (ACCA, 2008, pp.119) Sufficiency is the measure of the quantity of audit evidence. The quantity of audit evidence required is affected by the level of risk in the area being audited. Firstly, it is the level of inherent risk faced by auditors is high. For example, high technology developments in a market which is very competitive can lead to going concern problems and more possibility that the clients Financial Statements will be misstated. This will lead to an increase in the inherent risk and will cause the difficulties for auditors to analyze Financial Statements in a volatile industry due to no consistency in Financial Statements and more evidence is needed during the planning stage. Besides, lack of IT control in a computerized environment may cause the level of control risk faced by auditors is high. This is because more evidence is needed for auditor when auditing the company. (ACCA, 2008) Appropriateness is the measure of the quality or reliable of audit evidence and its relevance to the audit subject matter. If quality is high, then the auditor may need less evidence. The quality or reliability of evidence is affected by several factors, such as external sources, evidence directly by auditor, entity, written documentation, and original documents. Original documents are more reliable than photocopies or facsimiles, which can easily be altered by the client. (ACCA, 2008) Testing control is a test for the auditor to determine whether the control is operating effectively throughout the period under review stage. The auditor must consider the sufficient appropriates audit evidence (such as design and operation) is to support the assessed level of control risk is audit evidence is obtained from tests of control. For example design and operation (ACCA, 2008) The auditor must always carry out substantive procedures on material items. The ISA says irrespective of the assessed rick of material misstatements, the auditor should design and perform substantive procedures for each material class of transactions, account balance and disclose. When obtaining audit evidence from substantive procedures, the auditor must consider the sufficient appropriate audit evidence from such procedures together with any evidence from tests of control to support the audit opinion. (ACCA, 2008, pp.99) In an audit of a financial report, the audit opinion is given on the assertions by management, explicit or otherwise, that are embodied in the financial report. They can be categorized as follows: Assertions about classes of transaction and events for the period under audit One of the examples is occurrence, where a transaction or event took place which pertains to the entity during the period. Assertions about account balances at the period end For example existence is an asset or a liability exists at a given date, rights and obligations is an asset or a liability pertains to the entity at a given date, and etc. Assertions about presentation and disclosure An item is disclosed, classified, and described in accordance with the applicable financial reporting framework. (Shakoor, www.accountancy.com.pk) [Online] The auditor has a statutory duty to make a report to the entitys members on the truth and fairness of the entitys annual accounts. This report must state the auditors opinion on whether the statements have been prepared in accordance with the relevant legislation and whether they give a true and fair view of the profit or loss for the year and state of affairs at the year end. The duty to report on the truth and fairness of the financial statements is the primary duty associated with the external audit. The assurance given by auditors is governed by the fact that auditors use judgment in deciding what audit procedures to use and what conclusions to draw, and also by the limitations of every audit. The auditors task is to decide whether the accounts show a true and fair view. The auditors are not responsible for establishing whether the accounts are correct in every particular. This is because it can take a great deal of time and trouble to check the accuracy of even a very small transaction and the estimation which means that financial statements can never be completely precise. It is not easy and impossible to examine every single item in the financial reports. Here, as we shall see, auditor provides opinion about the financial statements, but not certificate that the financial statements are correct. Besides, audit procedures are designed to reduce the risk of the misstatements in the financial statements, but not eliminate the error in the financial statements. This is because by providing sufficiently reliable conclusion arriving by way of using the sampling procedures. The sampling risk arises from the possibility that the auditors conclusion, based on a sample, may be different from the conclusion reached if the entire population were subjected to same audit procedure. A sampling risk can be reduced by increasing the sample size for both test of control and substantive procedures. (ACCA, 2008, PP.189) QUESTION 2 (b): Confirmation This involves seeking confirmation from another source of details in clients accounting records. Example: Confirmation from bank balances by referring to the bank statement. (ACCA, 2008, pp.121) Analytical procedures Analytical procedures mean the study of trends and ratios in financial and non-financial information. It is used within audit planning to identify risk areas and also as a means of gathering substantive evidence, for example by calculating as estimate of a particular figure based on knowledge of the business and comparing this to the actual figure. Example: A comparison of gross profit percentages month by month for a company could be performed and any unusual fluctuations investigated as these could indicate errors such as omission of sales, loss of inventory or other errors. (ACCA, 2008, pp.121) Observation Observation means watching a procedure being carried out. It is usually used as a means of gathering evidence about the internal controls in a company. Example: A appropriate to observe the procedures that are carried out when the post is opened to assess whether controls exist to prevent the misappropriation of cash. (ACCA, 2008, pp.121) Inspection Inspection means looking at documentation, books and records or assets. This could be done to confirm existence of an asset, to verify values or to provide evidence that a control has taken place. Example: The inventory of a company at the year-end could be inspected as part of the evidence relating to its value. The inspection would give evidence as to whether the inventory was in good saleable condition. (ACCA, 2008, pp.121) Inquires Inquires mean requesting information. This could be from individuals within the company, either orally or in written representations, or in formal written requests to third parties. Example: A relevant example would be to send a standard confirmation letter to the companys bank (ACCA, 2008, pp.121) QUESTION 3 (a): Audit Risk is the risk of giving an inappropriate opinion on the financial statements. For example, failing to qualify when the financial statements contain a material error. Audit Risk has three individual components in the formula: Audit Risk = Inherent Risk X Control Risk X Detection Risk (ACCA, 2008) Inherent Risk is the susceptibility of an assertion to a misstatement that could be material individually or when aggregated with misstatements, assuming there were no related internal controls. Inherent risk is also a risk that it is impossible for auditors to manage and transfer away due to the nature of the company and its transaction. (ACCA, 2008) Control Risk is the risk that material misstatement that could occur in an assertion and that could be material, individually or when aggregated with other misstatements, will not be prevented or detected and corrected on a timely basis by the entitys internal control. (MIA, www.mia.org.my) [Online] Detection Risk is the risk that the auditor will not detect a misstatement that exists in an assertion that could be material, individually or when aggregated with other misstatements. For a given level of audit risk, the acceptable level of detection risk bears an inverse relationship to the assessment of the risk of material misstatement at the assertion level. QUESTION 3 (b): Auditors should obtain an understanding of the entity and its environment, including internal control, sufficient to identity and assess the risks of material misstatement in the financial statements whether due to fraud or error. Then, the auditors able to design and perform further audit procedures. It is essential for auditors to understand the clients environment, including its internal controls because the knowledge of understanding of the clients environment will guide auditors to build up or maintain a good professional relationship with the client. Listed below are the reasons why auditors need an understanding of the clients environment, including its internal controls. A client may involve in a volatile sector of economy, which means that the industry has rapidly and is planning further expansion which will require additional resources. This will cause the stock obsolete and the obsolete stock may be overstated in the Financial Statements. In such circumstances, there is a risk that creditors will go unpaid and the business will go into liquidation. It is very risky for directors of the company and the auditors if they auditing the company. Todays world is rapidly changing such as technology. It is very competitive with new technology developments in a market because competitive can lead to going concern problems and more possibility that the clients Financial Statements will be misstated. This eventually will increase the inherent risk for the auditors especially in the aspect when the auditors auditing the financial statements. It is also will lead to an increase in the inherent risk and will cause the difficulties for auditors to analyze Financial Statements in a volatile industry due to no consistency in Financial Statements. Besides, the managements attitude, whether are they reliable and trustworthy in the business is suspected. This will indicate that the managements integrity is doubtful and mismanagement may be occurred. This in-turn will cause the Financial Statements may be subject to manipulation by existing auditors when they auditing the company as management is bias. Nevertheless, financial aspect will be taking into consideration if the company is facing financial problems. The company would needs a bank loan to finance the director ambitious plans. However, the loan facilities are scare. The risk for auditors to audit the Financial Statements will increase when the management of the company would use an aggressive accounting tactics to manipulate the Financial Statements. Last but not least, there is a misappropriation to a specific ascertain for a cash transactions or account balances in the. The cash balances may influence the Financial Statements and will cause an increasing risk for auditors to audit Financial Statements and there is a limitation for the auditors to identified completeness of sales and internal controls are insufficient. The aspects of clients environment and internal controls are as follow: Industry, regulatory and other external factors, including the reporting framework Nature of the entity, including selection and application of accounting policies Objectives and strategies and related business risks that might cause material misstatement in the financial statements Measurement and review of the entitys financial performance The control environment Control activities Monitoring of controls (ACCA, 2008) QUESTION 4 (a): It is important for auditors to observe clients inventory stock count. This is to verify assertions of existence of inventory items that makes up the balance, means that the stock count done by the client staffs are as per the Stock Taking Instruction (STI). All the stocks are properly allocated, ensure that the stock stated in the stock list are actually exist. If do not have such stock exist as per the stock list, inquire the management or superior for the explanation. Besides, the auditors should ensure that the condition of the stock are clearly stated during the stock count, such as identify evidence of damaged or slow moving inventory because it is useful for the further evaluation of the inventory. This also wanted to prove that the actual stock record data are as per the stock count. Not only that, observation of stock count is to ensure that all the stocks held in the warehouse are particularly owned by client, that is right and obligations assertion. Any stock held for 3rd party, ensure it is properly separated from the clients stock and inspect the agreement between the 3rd party and client regarding about the stock held. Lastly, the auditors should verify by assertions of completeness. That is the audit should ensure all sales and purchases are well recorded and all the inventory at year end is included on the statement of financial position. QUESTION 4 (b) (i): As an external auditor, the audit procedures I would take is to find out or enquire whether this box of liquid is still part of the inventory balance, that is inventory record. Besides, I will ensure that the box of liquid in this inventory is written off and not saleable anymore. Lastly, I will also determine whether the sales of the liquid shoe polish are valued at the lower of cost or net realization value, if it is saleable. If the liquid shoe polish still cannot sell, then dispose the liquid shoe polish. QUESTION 4 (b) (ii): As an external auditor, the audit procedures that I would take is I will ensure that clients staff are following instructions during the inventory count. Besides, no pencil is allowed during the inventory count. This is because by using pencil to record down inventory counted is showing not a good count instruction. Therefore, I will inform the person in charge of count that some staff are using pencils to record down inventory counted to prevent any adjustment easily to be made. Lastly, I will follow up to observe whether the staff are using pen subsequently during the inventory count and observe the condition of the stock properly to ensure it is clearly stated as per during the stock count, as it is useful for the evaluation of the inventory. QUESTION 4 (c): The management of the company is responsible for the identification and reporting of stocks that are worth less than cost to the auditor in a form of a schedule listing all the identified items. The types of inventory that may be worth less than costs include slow-moving, obsolete and damage stocks. Audit procedures for stocks worth less than costs are as follows: Enquire from management as to how they account for and identify such inventories, including the assumptions they made about the age, conditions and value of the inventories. Inspect sales, marketing and other reports, and review the extent to which inventories which are worth less than costs have been reduced to net realizable value (NRV) in prior years. Analytical procedures may be performed to evaluate the appropriateness of the write down in the current year. Analyse the clients computerized records, if available, to identify goods that are old or slow-moving. The records may also show seconds and damaged goods. Any information produced by the computer system for management relating to inventories need to be checked. Computer Assisted Auditing Techniques (CAAT) may be used for these purposes. Auditors need to checked the appropriateness of the definition of old and slow-moving given by the management, by making references to competitors products, technology changes and legislation. For high value items the auditors will need to refer to the experts valuation report to note if any material differences exist. At the inventory count, a note should have been made of any items that appeared to be old, slow-moving or damages and the count records should be inspected to see if they do show such goods. QUESTION 5: The auditors responsibility is to consider the appropriateness of the going concern assumption made by management and whether are there any material uncertainties about the entitys ability to continue as a going concern that need to be disclosed in the financial statements. In obtaining an understanding of the entity, the auditor should consider and stay alert to obtain evidence as to whether any events or conditions and related business risks which may occur and cast significant doubt on the entitys ability to continue as a going concern during the auditing. If such event or conditions were identified, the auditor should perform addition audit procedures to consider their impact to the audit assessments. The auditors should: Review managements plan for future actions based on its going concern assessment Gather sufficient appropriate audit evidence to confirm whether or not a material uncertainty exists. Considering the affects of any plans of management and other mitigating factors Seek written representations from management regarding its plan for future action (ACCA, 2008) The auditor should also inquire management as to its knowledge of events or conditions beyond the period of assessment used by management that may cast significant doubt on the entitys ability to continue as a going concern. The audit procedure that auditor should undertake to realize that may have affected on company going concern issues are as follow: Analyse and discuss cash flow, profit and other relevant forecasts with management. Analyse and discuss the entitys latest available interim financial statement Review the term of debentures and loan agreements and determine whether they have been breached Read minutes of meetings for the reference to financial difficulties Enquire of entitys lawyer regarding the litigation and claims Consider the entitys position if unfulfilled customers order Assess financial ability to provide additional funds Review events after period end for item affecting the entitys ability to continue as going concern. (ACCA, 2008)

Post-operative Psychological Adjustment to Stoma

Post-operative Psychological Adjustment to Stoma The essay is based on a patient who had surgery to have an ileostomy formed. This essay will attempt to define support and identify what the patients specific support needs may be within the context of the patients post-operative psychological adjustment to her new stoma with special focus on the issue of flatus and odour on the patients recovery. Black (2001) states that for the patient with a newly formed stoma, thoughts of talking to others, eating, working, sleeping or making love while bowel motion and flatus fill the appliance is horrific. A literature review will identify the most recommended suggestions for support of the person anxious about odour and flatus and the information will be considered within the context of the support that was given to Jane*. In accordance with the Nursing Midwifery Council Code of Professional Conduct (2008), the name and any identifying details of my patient on which this study is based will be withheld. Jane* is a 44 years old mother of three, including 16 years old Adam* who lives with her at home. Jane is in a long term relationship with Peter* and they have been planning to move in together. She is a teacher of Economics in the local secondary school. Jane was diagnosed with Ulcerative colitis about 18 years ago. Ulcerative colitis is a disease that causes inflammation of the large intestine or colon (Colitis UK, 2008). This is the last meter or so of the intestine closest to the anus. Symptoms are vary in severity from pain and discomfort, through mucous in the stools is in the most severe cases blood in the stools. It is generally diagnosed by inspection of the colon by the procedure colonoscopy by uses an endoscope. Porrett and McGrath (2005) suggest, ileostomies are formed to treat conditions such as inflammatory bowel disease, diverticular disease, carcinoma of the bladder, carcinoma of the bowel, traumatic injury to the abdominal area, and inadequate blood flow to the bowel, incontinence and obstruction. An ileostomy is a surgically created abdominal opening from the terminal small intestine (ileum), made because the entire colon has been removed or must be bypassed. An ileostomy stoma is usually on the lower-right abdomen. Its output has passed through all or most of the small intestine, but none of the large intestine; consistency of this output may vary from very liquid to a semi-solid paste (Porrett and McGrath, 2005). Simmons K et al (2007) state that more than 13,000 patients have stoma surgery yearly in the United Kingdom and reports psychological and social dysfunction in patients whose surgery end with stoma. Patients undergoing stoma surgery face a number of stress related circumstances leading to threats to body integrity, alerted body image, loss of autonomy, and loss of function and control (Williams, 2005). Annells (2006), suggests that fear of rejection by friends and family as well as being ostracized by society is constant for this group of patients and that support, guidance and information can assist them in adapting to their new way of life. Patients were reported to have feelings of loneliness, low self-esteem, thoughts of suicide and depression are higher in stoma patients compared with patients without a stoma (Norton, 2004). Patients who have had ileostomies, often have a distorted body image which has a knock on impact on the patients’ physical integrity and self-concept (Black and Hyde, 2004). When I was talking to Jane, before and after surgery, one of her major anxieties was flatus and odour – common concern for those with a new established stoma is flatus and odour which can result in psychological distress, stigma and embarrassment (Annells, 2006). She was also anxious about how Peter would react to the stoma and whether he would still find her beautiful and attractive. But mostly, she was concerned that people would smell her and she was worried, that she would be unable to control her flatus and being stigmatized by Peter and people who found out that she had stoma. Coping with stigma involves a variety of strategies, and Jane was at the stage where she was deciding whether to disclose the condition and suffer further stigma or attempt to conceal the condition or aspects of the condition and pass for normal (Joachim and Acorn, 2000), but felt certain that there was no way she could conceal the odour or the involuntary flatus. Flatus and odour that cannot be co ntrolled by the individual for medical reasons affect how these individuals feel about their bodies (Black, 2001). A stoma does not have a sphincter muscle; and so persons with stomas are unable to control the elimination of faeces or flatus via the stoma (Breckman, 2005). Rozmovits and Ziebland (2004), in a compilation of narratives from new stoma patients cited many as expressing difficulties in returning to work following surgery due to the â€Å"uncontrollable and unpredictable bowel movements and foul-smelling gas†. Simmons K et al (2007) state social aspect has a major impact on patients. A background study reported a decrease in social and leisure activities, increase in marital problems and less contact with relatives and friends. Mosby (2006), defines support as â€Å"to sustain, hold up, or maintain in a desired position or condition, as in physically supporting the abdominal muscles with a binder or emotionally supporting a client under stress†. There are several definitions for support. The Cambridge Advanced, Learners Dictionary (2008), define support as â€Å"to encourage someone because you want them to succeed†, â€Å"to help someone emotionally or practically†, or â€Å"a group of people who provide emotional and practical help to someone in serious difficulty†. Gale (2001) tells us social support consist of friends, family members, co-workers who provide assistance to the individual in need. Support found from friends, family and co-workers has a beneficial effect on physical and psychological well-being. Jane has had counselling from the stoma care nurse and assessed before surgery. Janes partner, Peter was not included initially in her pre-operative period as she did not wish to have him there. Peter was aware about the operation but she had not told many of her family and friends. Myers (1996) state psychological preparation and counselling of patients in the pre-operative period is of great importance. Myers (1996) further states the stoma nurse together with the patients partners and other health professionals help to rehabilitate the patient. The nurse and healthcare professionals must look at the patient and the patients needs holistically to include all aspects: physical, emotional, mental, social and economical. Faulkner and Davies (2005) state, that there is a range of definitions of the concept of support. It implies it is the exchange of resources between at least two people, intending to enhance the well-being of the person receiving. Faulkner and Davies (2005) illustrate the four broad support mechanisms they are emotional, informational, appraisal and instrumental support. Emotional support is about improving self-esteem, encouraging the person and aiming to have a feeling of belonging, accepted, loved and needed. Informational support provides information for individuals which enables them to be involved in dealing with their problems and problem solving. It can involve suggestions of where they can acquire further advice. Instrumental support involves tangible resources to remove, or significantly reduce, the stressful situation experienced by an individual. This also may include the provision of financial aid or services. Appraisal support helps the person to evaluate the impact of their circumstance, and level the threat posed by the stressful event or availability of personal coping resources. Post-operatively, Jane required all the identified types of support in dealing with her anxiety about her flatus and odour. Sirota (2006) states that support is important at all levels of care of the stoma patient and is especially critical in the early postoperative stages following stoma surgery when patients are experiencing grief reactions to loss. Emotionally, the support had already begun with the pre-operative chats that involved not only Jane, but her partner, Peter as well. The nurse, in offering support to the patient following a stoma formation must be conscious of the fact that even though the patient is extremely self-conscious about odours related to the newly-formed stoma, odours from the stoma should never be smelled by anyone but the patient (Williams, 2005). Emotional support to Jane was provided by developing a rapport with her which helped to alleviate her anxiety and embarrassment by putting the issue of flatulence and odour into context and teaching the patient techniques that could help control the issues e.g. deodorants, diets (Williams, 2005). Informational support was given to Jane about the types of food that will reduce odours and flatulence. Information such as which foods and fluids will produce flatus and which are likely to cause odour; how to manage a noticeable bulge created by flatus and how to remove flatus from appliance without causing unnecessary embarrassment in terms of odour or spillage are crucial to developing the patients confidence in managing his/her stoma (Breckman, 2005). In addition, leaflets obtained from the Ileostomy Internal Pouch Support Group gave a list of foods that increase and decrease flatulence and faecal odour as well as hints on reducing flatus. Instrumental support for Jane took the form of the deodorants that were provided to her to deal with the odours from her stoma. Cottam and Porrett (2005) recommend that in instances where odour is a problem, such as when changing the appliance, deodorants can be used to mask faecal odours and these are available in atomizers, drops or powders that can be sprayed into the atmosphere or placed inside the appliance. Jane was given the opportunity to try different samples of different fragrances by the stoma care nurse and then advised how she could order them in the future. She was also able to examine the different costs so that she could order deodorants that suited her budgets. She also advised to use the silicon-based adhesive remover which was proven to be gentler on the skin (Cutting, 2006). The final aspect of support that was provided to Jane in alleviating her anxiety about flatus and odour was appraisal support. Any disruption to the workings of the persons body is bound to cause concern and in Western society the pressures placed on us by media and peers mean that the patient that has to live with a stoma has to live with a stigma and all the anxieties associated with this (Williams, 2005). With the informational, emotional and instrumental support that was given to Jane, the rest of support needed by her can only be identified and accessed by her. Support groups and their contact details were provided to Jane, so that she can access a group or forum, if she determined that she needed further support of more specific, or even generic, type. The success of Janes adjustment will now be dependent on her own coping strategies and her own support networks (Williams, 2005). Salter (1997) stated that the support a nurse needs to give the patient with newly formed stoma is emotional, informational and practical. Jane received all of the above during her immediate post-operative period. Price (1993) says that how Jane copes now will be affected by the opinions and attitudes of the people with whom she has close relationships. Informational and appraisal support will continue via support group and forums and emotional support will come from family and friends. In the end, Jane will increase her self-confidence and become more independent with dealing with her stoma and stoma care. But in the end, as with everyone, even those without a stoma, support of all kinds will always be needed in some degree, form or fashion.

Hershey :: essays research papers

Milton Hershey was born in Derry Church, Pennsylvania in 1857. He was raised on a farm and never got passed the fourth grade. When he was eighteen his parents sent him to live with a chocolate maker so that he would learn the trait. After several failures, he founded his first successful business, the Lancaster Caramel Company. The Lancaster Caramel Company was doing so well that Hershey decided to open another Company to manufacture the chocolate. Hershey grew more wealthy and powerful; he opened the new chocolate factory in the town in which he was born. The town thrived on the factory because of the new jobs it created and Hershey donated money for schools and parks. Because of what he did for the town the community was renamed Hershey. Hershey died in 1945 at the old age of eighty-eight. The Hershey Food Corporation was still young and had not branched out into other products besides chocolate. One of the original products was the Hershey kiss. Later to come were produces such as Mr. Goodbar 1925, Hershey’s syrup 1926, chocolate chips 1928, and the Krackel bar 1938. The Reeces Company started out as a separate organization but because they were so similar the Reeces Company merged with the Hershey Food Corporation. The production of the new food products helped people deal with the great depression by creating more jobs. During World War II the Hershey Food Corporation produced a field ration bar. Some Hershey factories were even used to build parts for weapons that the military would use in the war. Just recently the Hershey Food Corporation has expanded its products. Hershey’s now own the rights to Twizzlers licorice, Ronzoni Foods, Rowntree, and Y&S candies. Hershey Foods Corporation currently has 14,000 full-time employees throughout the worldwide offices and factories. The current President, and Chief Executive Officer is Richard H. Lenny and the Senior Vice President is Marcella K. Arline. Last year Hershey Foods Corporation earned $4.2 billion in Sales. The Hershey's corporate headquarters is located 100 Crystal A Drive, Hershey, PA 17033 the town where it all began.

The Wanderer: Life in a Transient World Essay -- Poem Poetry Wanderer

The Wanderer: Life in a Transient World Upon their invasion of England, the Anglo-Saxons carried with them a tradition of oral poetry. The surviving verse, which was frequently transcribed and preserved in monasteries makes up the body of work now referred to as Old English Poetry. "The Wanderer," an anonymous poem of the eighth or ninth century, reflects historical Anglo-Saxon life as well as the influence of Christianity during the period. Because both Christian and Anglo-Saxon heroic elements exist in "The Wanderer," there is cause for analysis of the structural and textual unity of the poem. Initially, it might appear that these elements are introduced to contrast one another in an attempt to show inconsistency by contrasting secular and religious passages in order to show incoherence between the two as guiding principles. But further textual analysis shows that these inconsistencies do not exist. The purpose of positioning the two side by side is to illustrate a contrast in theme between the passing of this world and the changelessness and security of the heavenly kingdom. The text of "The Wanderer" is structured to encompass two separate time periods, which implicitly reveals the contrasting themes. The first part of the work describes the experiences of a lonely warrior who has lost his lord and kin to battle. But the author is reflecting upon these experiences as they occurred in the past. The position that the Wanderer had taken up is summarized early in the poem in the third person: "So spoke the earth-walker, remembering hardships, fierce war-slaughters-the fall of dear kinsman" (69). This reference to an exile wanderer summarizes his own situation, which he develops in the following passages. Structurally, t... ...70). Further, he acknowledges that these things are meant to pass as all things do as he approaches the ultimate reality of the earthly world, "all this earthly habitation shall be emptied" (70). No comfort is to be found in a world were all things will come to an end as one progresses through a fleeting life. The purpose of displaying earthly reality as transient is to contrast it with the theme of a heavenly kingdom. As the poem ends, the Wanderer notes that there is, "comfort from the Father in heaven, where all stability resides" (70). The heart of Anglo-Saxon life will pass for all as it did for the Wanderer. Comfort is not to be found in that transient world, but in the world beyond, through security in the heavenly kingdom. Works Cited "The Wanderer." The Norton Anthology of English Literature. Ed. M.H. Abrams. 6th _ed. New York: Norton, 1993. 68-70.

Article Review LAW 421 Essay

The article was a proposal that tried to justify the reason that congress should repeal the Sarbanes-Oxley Act (SOX Act) of 2002. The act is seen as a problem because individual felt that the act was only put in place so government official could feel better about addressing some issues of popular concern rather than resolving the issue. According to Niskanen the SOX act of 2002 is unnecessary, harmful, and inadequate (2006). Punishments under this act included jail time and loss of personal property. The act was viewed as unnecessary because the stock exchange has already addressed and implemented procedures to deal with most of the issues presented in the SOX act of 2002. Those implementations include accounting standards, prosecution for fraud, audits, and financial reporting procedures. Officials felt that both acts addressed the same issues therefore, congress should deem the SOX act of 2002 unnecessary. The SOX act of 2002 was viewed as harmful because it would â€Å"reduce the incentive of corporate executives and directors to seek legal advice† (Niskanen, 2006). It was also seen as harmful because it cause a ban on loans to corporate officer which would pose a problem for compensation. The act was viewed as inadequate because it â€Å"failed to identify and correct the major problems of accounting, auditing, taxation, and corporate  governance that have invited corporate malfeasance and increased the probability of bankruptcy† (Niskanen, 2006). Recommendation to make the act better included congress needed to state more clearly that criminal penalties under the SOX act of 2002 needed proof of personal involvement and criminal intent. Another recommendation was to reduce the cost it took to implement the act. LEGAL ISSUE The legal business issues raised in the article monopoly and unconstitutional. Monopoly because SOX act would have sole control over punishments. Unconstitutional because private businesses were not targeted therefore, public businesses felt that all businesses did not have the same right. MANAGERIAL PERSPECTIVE The legal issues of the SOX act of 2002 affect the way business operate. Businesses have to have certain measures of internal control with the act. The would also have to report financial accounts accurately and follow certain accounting procedure in their day to day business activities. The issued implemented in the SOX act of 2002 could have been avoided if business owners and executives would have exercised fairness and accuracy in the first place. Government would not have had to step in and make these implantations. Reference Niskanen, W. A. (2006). Congress Should Repeal the Sarbanes-Oxley Act. Retrieved from http://www.cato.org/pub_display.php?pub_id=6624

Describe the hardware and software used to create and edit graphic images Essay

Hardware – A hardware is a device that is manually connected to the computer. An example of hardware is a computer monitor that allows you to see what you are doing on the computer. Graphics Card – In order to create a graphics image, a graphics card is necessary. The graphics card proceeds digital information directly from the operating system stating what needs to be shown on the monitor. The graphics cards are needed to produce images that meet the wants of the users by using the abilities of the monitor. Internal Memory – The interior memory of a computer is called RAM. It is mainly used to hold programmes and pages that are open or any documents and graphics that the user is viewing. This is useful for creating graphics images because once the programme or document is in the RAM then it works at a higher speed which is good because users are able to complete their work at a faster speed and don’t have to experience any problems. Processor – The processor is the main part of the computer system, it allows the operating system and other programmes to run on the computer system. The processor also works out the calculation that is required to operate digital graphics. The processor is important in continuing the performance with difficult digital images. Digital Camera – When working with digital graphics, professionals will usually need to bring in their own images for their work so they will usually use digital cameras. By using digital cameras it will be easy for them to put the pictures directly onto the computer system from the digital camera. This could either be done by a cable or a card. Fire Storage – When working with digital graphics they will need to be saved onto the computer system so they can be used again by the designer. They may also need to be modified by backed up or even sent to other people that would need to see the images such as a client so they will need to be saved in order to complete those steps. USB Devices – With digital graphics using a USB device is need in order to input or move graphic images to another computer or onto a different device such as a digital camera. Input Devices – When dealing with digital graphics input devices are useful and important as the user can capture the images and put the onto the computer system. Graphical input devices include a scanner or a graphics tablet. Software – A software is a typoe of programme that is run on the computer. Example of softwares include photoshop and fireworks. Vector Based Graphic- Vector based graphic softwares include CorelDraw. CorelDraw is a vector graphic editing software that allows graphic designers to edit their work by uisng the following software. Vector images are diagrams and graphics because they are able to have a higher resolution so the pictures are clear. Vector images are also good for enlarging and reducing size as they will not loose the focus of the image. Bitmap Based Graphic – Bitmap based graphic softwares include Corel Paint Shop and Microsoft Paint. Both Corel Paint Shop and Microsoft Paint are graphics paint programme and are used to create bitmap grahics. Bitmap graphcis differs from vector graphics due to bitmap graphics having a large file size when saved onto a drive. Bitmap graphics also lose the focus of the image when they are enlarged or reduced with size. Bitmap graphics are good when they are used for screenshots and webpage pictures. Photo Manipulation – Photo manipulation sotware applicatios are professional bitmap programmes that have the necessary tools in order to manipulate the photographs. Examples of photo manipulation softwares include Corel Photo-Paint and Adobe Photoshop. Other softwares include: Image Viewers and Photo Galleries Image Viewers – Image viewers are certain programmes that allow users to see a view of the folder with previews of the files that are located in the folders. Examples of image viewers include Microsoft Windows Explorer. With Microsoft windows explorer the user will be able to set the view at different sizes e. g. medium, large or extra-large icons in order to see the files in the folders. Photo Galleries – Photo galleries is a software that shows a gathering of photos. Photo galleries are often used for a collection of web pages to show he images that different people have posted.