Tuesday, December 24, 2019

Notes on Monarchy - 962 Words

| Renaissance | Reformation | Exploration | Absolute Monarchs | Renaissance | - Emphasis, causes, effects, specifics (Art: painting, sculpture, architecture, literature) Patrons | Gutenbergs printing press = Renaissance ideas spread... Religion = Art Pope wanted to make a new dome for sistine chapel. Michelangelo was asked to paint it. the pope needed $ to build so he sold indulgences. Luther was against this... Church art frequently featured holy figures, Protestants (iconoclasts) didnt like this... Church leaders were frequently patrons of artists | Renaissance ideas = shipbuilding, techniques, astrolabe, compass...Humanism = human accomplishments of exploration... Printing press helped circulate news of Columbuss travel |†¦show more content†¦| Holy Roman Emperor | Phillip II | El Escorio | He was a Catholic, and he had this counter-reformation campaign that used up a bunch of money. He was constantly at war with other countries and made many enemies... Treated Dutch Prot estants harshly, started the Dutch Revolt | Gold silver from New World | Spanish Inquisition! non catholic persecution | Nicolas Machiavelli | Writer | | | The Prince supported the actions of Absolute Monarchs. | Martin Luther | | Martin Luther kick started the Reformation, created Lutheranism. That branched into Calvinism, then into Hugenots, and Presbyterianism. Criticized indulgences and expressed ideals in the 95 Theses (e.g. only faith is needed for salvation, yourself is the best interpreter of the Bible, etc) | Presbyterian Scots settled early New Jersey, which is why we have many presbyterian churches | Martin Luthers ideals supported the ideas of democracy, thus weaking Absolute Monarchs | Dutch Revolt | Vermeer and Rembrandt were both Dutch, and were members of the Northern Renaissance... Catholic churches had art of religious figures (icons) but Dutch Protestants didnt like that so theyShow MoreRelatedRoyal Ideology in Ancient Israel Essay1054 Words   |  5 Page ssome extent brought about the conditions for a monarchy within Israel. A line of charismatic Judges protected Israel before the adoption of the kingship. Thus it is evident that the change from a patriarchal, loosely-knit tribal rule to a centralised government with a monarch required much self understanding, a strong stance against anti-monarchical views and tolerance of royal ideology, which had in part to be appropriated from neighbouring monarchies. Saul bridged that chasm well as he was chosenRead MoreMontesquieus Greatest Mark on Philosophy Essay1522 Words   |  7 Pagesmerit. Usbek says of European states, â€Å"A week’s imprisonment, or a small fine, impress the mind of a European who has been brought up in a humane country as greatly as the loss an arm would intimidate an Asian† (Persian Letters 159). Further, Usbek notes a few paragraph later, â€Å"When Osman, the Turkish emperor, was deposed, none of the men who performed the deed had any intention of carrying it out; they were simply petitioners asking for some cause of complaint to be put right† (Persian Letters 159)Read MoreThe Death Of Louis Xvi And Marie Antoinette1374 Words   |  6 PagesTuileries. They fled Paris on the night of June 20th, dressed in rather inadequate disguises heading towards France’s eastern border. Prior to the escape, Louis had entailed a telling declaration in which he essentially renounced the constitutiona l monarchy, contradictory to previously expressing his support. However plan turned into a blunder. It was poorly compromised even before it began resulting in unavoidable like demise. The Kings flight came to a halt in Varennes where the royal family had theirRead MoreIt Was the American Revolution and NOT the American War for Independence631 Words   |  3 Pagesof the people in America was to create a new form of independent government. Radical events had to take place in order for this to happen. The prefix rad means root. This meant that a fundamental change had to occur from the bottom, up. (Class notes) This was evident to the main political leaders and activists in the colonies. During the American Revolution, there were many events and occurrences that were radical and revolutionary. As unreasonable taxes were placed on everyday goods, muchRead MoreCommunities of Violence: Persecution of the Minorities in the Middle Ages by David Nirenberg696 Words   |  3 Pageswhole story behind these attacks. He believes that politics and economics behind the French Monarchy were driving forces for these violent attacks. For example, Jews would pay the French Monarchy high taxes and interest rates and in return they would rely on the protection of the French king. So by the Shepherds attacking the Jews, they are indirectly attacking the French Monarchy. The Jews and French Monarchy had an â€Å"economical† relationship, so this attack would primarily affect the money behind theRead MoreOpportunities Provided by Ancient Egypts Political System to Women839 Words   |  3 PagesMcKay Hill and Buckler emphasize the difficult position held by women in Ancient Egyp tian society, a position they characterize as a curious combination of restraint and freedom in a male-oriented society (23). They note that women possessed considerable rights under the Egyptian law they were able to obtain divorce if they desired it (which, despite the presence of dowry in Egyptian marriage customs, suggests a real distance from the notion of a wife being a husbands property). Likewise womenRead MoreMonarchy Vs. Democracy By Thomas Hobbes And John Locke1655 Words   |  7 Pages Monarchy vs Democracy Through assessing both monarchy and democracy from both perspectives of Thomas Hobbes and John Locke, one can see that democracy creates the most beneficial outcome. Hobbes had a pessimistic view of people. He believed humans were selfish, doing anything to further their own position in life. Hobbes believed in an absolute monarchy, a government that gave all the power to a king or queen. Even though he distrusted democracy, he believed that a diverse group of representativesRead MoreThe French Revolution And The American Revolution1184 Words   |  5 Pagesposts. To continue, the French Revolution was also caused by the ineffectiveness of the monarchy. At the time of the Revolution, France was under the monarchy of Louis XVI. Louis XVI’s monarchy was subject to many flaws and faced with many challenges. First, France lacked any sort of national unity. There was no sense of unification between the different regions. This made it very difficult for the monarchy to exercise any consistent powers throughout the entire country (it was impossible to evenRead MoreThe Third Condition For The Stability Of Democracy1564 Words   |  7 Pagesthe country. For instance, the state may face several problems like welfare protection problems, presence of unemployment and absence of health insurance (Lecture notes). Free speech enables ordinary citizens to express these concerns to their leaders. It is the freedom of speech that gives rise to the cooperative logic (Lecture notes). The cooperative logic bridges the gap between the opponents and supporters of a democratic rule. Through the freedom, each party can share the sentiments that theyRead MoreEgypt and Mesopotamia: A Societal and Religious Comparison Essays765 Words   |  4 PagesEgypt and Mesopotamia included: rigid social structure, dependence on slavery, and authoritative religious structure. However, the system of government was different because Egyptian society was governed by a theocratic monarchy, while Mesopotamia was ruled by a traditional monarchy. Mesopotamian and Egyptian religions shared two key similarities: polytheism and priestly authority. The religions in Mesopotamia and Egypt were both polytheistic. Their religions were polytheistic because Mesopotamians

Sunday, December 15, 2019

Auditing Special Assignment Free Essays

Theresa Golding BA 418 – Auditing Dr. Charles Pineno April 25, 2010 PART 1: â€Å"Small Firms May Face Audit Music† (published in The Wall Street Journal on April 19, 2007) addresses the ending of the delay in applying portions of the Sarbanes-Oxley Act of 2002 to smaller companies. At the time of the article, some 6,000 smaller public companies had yet to be required to â€Å"make an annual assessment of their internal financial-reporting controls with further review by the company’s outside auditor of these systems designed to help prevent accounting mistakes and fraud. We will write a custom essay sample on Auditing Special Assignment or any similar topic only for you Order Now The delay arose from complaints that compliance was overly costly and time consuming for larger companies. According to Mr. Cox, the SEC and the Public Company Accounting Oversight Board (PCAOB) are close to making less burdensome for all companies which would end the need to further exempt the smaller companies. The proposed changes would make realization of compliance in 2008 possible. Delays could again result if the new standards are not issued soon enough to meet the current deadlines. The chairman of PCAOB, Mark Olson, has blamed the high cost of complying on what is viewed as an overly cautious approach. PCAOB reports that progress is being made but there is still a way to go as some auditing firms still have not fully integrated an audit of the company’s financial statements with an audit of the company’s internal controls which are interrelated. PART 2 –RISK ASSESSMENT STANDARDS: Standard 1 – Reasonable Assurance, Evidence SAS No. 104 (â€Å"Amendment to SAS No. 1, Codification of Auditing Standards and Procedures) addresses â€Å"the attributes of audit evidence and the concept of reasonable assurance. This particular standard is closely related to General Standard 3: The auditor must exercise due professional care in the performance of the audit and the preparation of the report. Chapter 1: The Role of the Public Accountant in the American Economy The two forms of assurance services that CPAs perform with particular emphasis on â€Å"those that increase the reliability of information. † Since reliability enhancement is such a huge part of assu rance services, this standard is fundamental because proper assessment and testing of risk plays a critical role in the reliability of information. Chapter 2: Professional Standards This chapter introduced the 10 Generally Accepted Auditing Standards as set forth by the AICPA. As previously stated, there is a close relationship between Standard 1 and General Standard 3. Also, this standard also has a close relationship with Standard of Fieldwork 3 which reads: The auditor must obtain â€Å"sufficient appropriate audit evidence† by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. The gathering of evidence regarding risk falls into this standard of fieldwork. Chapter 3: Professional Ethics Within the chapter on â€Å"Professional Ethics,† we learned that Article V of the AICPA Code of Professional Conduct addresses â€Å"Due Care† and states: â€Å"A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member’s ability. Reasonable assurance and proper evidence regarding risk assessment would fall under the â€Å"Due Care† responsibility. Chapter 4: Legal Liability of CPAs Chapter 4 described the sources of CPA liability as: Contract, Negligence, and Fraud. Should the CPA not incorporate the appropriate levels of reasonable assurance and evidence regarding risk assessment, they could be found liable for at least ordinary or simple negligence. If there was a blatant disregard for this standard, the possibility of gross negligence could also exist. Chapter 5: Audit Evidence and Documentation The chapter detailed relationships among audit risk, audit evidence, and financial statement assertions and directly relates to the third standard of fieldwork stating that: the auditor must obtain appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. This chapter also emphasizes the point of that there is an appropriate level of audit risk that must be met and the evidence collected and testing procedures utilized must be in keeping with this level. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding â€Å"Planning the audit† provides the foundation of the process. The reasonable assurance and evidence standard regarding risk assessment should be considered and integral part of the planning process. Chapter 7: Internal Control Assessment of internal control is part of knowing reasonable assurance can be given and regarding the reliability of the evidence acquired. Chapter 8: Audit Sampling Acceptable risk level is an important element of determining the proper sampling technique and size. Should an inappropriate sample technique/size be utilized, reasonable assurance will be lacking. Standard 2 – Internal Control, Evidence SAS No. 105 serves as an amendment to SAS No. 95, Generally Accepted Auditing Standards. Along with addressing work by the auditor on internal control, it further addresses audit evidence as well. This standard broadens the understanding the auditor must obtain of the business as well as its environment. Chapter 2: Professional Standards There is a relationship between this Risk Assessment Standard and Standard of Fieldwork 2. The fieldwork standard addresses the requirement for the auditor obtaining â€Å"a sufficient understanding of the entity and its environment†. It has now been further broadened when looking at the level of internal control. Chapter 5: Audit Evidence and Documentation The reliability of the evidence collected directly relates to whether it was â€Å"generated through a system of effective controls rather than ineffective controls. † Those controls will be more thoroughly assessed under this new Risk Assessment Standard. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The scope of the audit plan is impacted by the level of internal control exercised by the client. Broadening the requirements regarding assessment will allow for a stronger foundation in how the plan is developed. Chapter 7: Internal Control This is likely the most important chapter regarding the ins and outs of internal control and this standard should be forefront when considering the content of the chapter. Chapter 8: Consideration of Internal Control in an Information Technology Environment Technological advances have done much to advance levels of internal control. However, if technology is not being utilized effectively, it can also raise the level of risk and under the new standard must be evaluated very carefully. Chapter 9: Audit Sampling Internal control plays an immense role in the level of sampling that should be done. Given the broader consideration now due to internal control, sampling levels will likely be impacted. Standard 3 – Evidence The standard defines evidence as comprising â€Å"all information that supports the auditor’s opinion on the financial statements. † It also â€Å"stresses the importance of supporting management’s assertions regarding the financial statements by gathering audit evidence. † Chapter 1: The Role of the Public Accountant in the American Economy The assurance service of reliability will only be at the proper level if the appropriate evidence is collected and examined with regards to the assertion of management. Chapter 2: Professional Standards Fieldwork standard 3 addresses the requirement of obtaining â€Å"sufficient appropriate audit evidence. This evidence directly ties to Reporting Standard 4 regarding the expression of an opinion regarding management’s assertions. Chapter 3: Professional Ethics Article II of the Code addresses serving the public interest. The public will look to the auditor’s opinion regarding management’s assertio ns and thus the evidence gathered should serve the purpose of protecting the public well. Chapter 4: Legal Liability of CPAs The inappropriate gathering of evidence could lead to the issuance of an incorrect opinion regarding management’s assertions and open the CPA to liability issues. Chapter 5: Audit Evidence and Documentation Audit risk, audit evidence, and financial statement assertions are closely intertwined and the Risk Standard puts more emphasis on that relationship and will do much to increase the reliability regarding the assertions about the financial statements. Chapter 6: Auditing Planning, Understanding the Client, Assessing Risks, and Responding To guarantee the opinions issued regarding management’s assertions, it is imperative that a CPA plan the audit appropriately and have a working knowledge of the client. This standard will strengthen risk assessment and the depth of knowledge the CPA will have about the client. Chapter 7: Internal Control Management’s assertions are influenced by their effective use of internal control. Analyzing and reporting on the level of internal control plays an important role in the opinion that will be issued regarding management’s assertions. Chapter 9: Audit Sampling The sampling scope needs to have the strength necessary to offer an appropriate opinion regarding management’s assertions. The evidence gathered determines the level of sampling needed and due care must be exercised throughout the process with the CPA remaining cognizant of management’s assertions. Standard 4 – Audit Risk, Materiality SAS No. 107 addresses the relationship between audit risk and materiality and has employed a Modified Audit Risk Model. Chapter 2: Professional Standards Assessment of the risk of material misstatement of the financial statements is covered heavily in Standard of Fieldwork 2. The level of risk will greatly determine the design of the audit procedures. Chapter 4: Legal Liability of CPAs Should the auditor not accurately assess the risk of material misstatement, issues of liability could arise. Chapter 5: Audit Evidence and Documentation The evidence collected and documentation kept is done in an effort to reduce audit risk and thus must be taken seriously and the level of risk must be adequately determined to provide this. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The planning of audit should be undertaken in such a way that the level of risk determined can be sufficiently addressed. A clear understanding of the client and a clear procedure for assessing risks are fundamental to the overall process. Chapter 7: Internal Control The stronger the internal control, the lesser the risk and vice versa. It is imperative that a proper assessment of internal control be done to insure that the risk level is known prior to the collection of evidence and the conducting of sampling. Chapter 9: Audit Sampling The greater the amount of sampling conducted, the lower the level of audit risk. Proper risk assessment procedures are instrumental in determining the necessary level of sampling to be done. Standard 5 – Planning, Supervision SAS No. 108 â€Å"superseded guidance provided in previous standards and deals with the understanding of the engagement and planning issues. † This standard provides that the auditor plan the strategy concurrently with planning the engagement. Chapter 1: The Role of the Public Accountant in the American Economy The nature of the attest engagement must be clear to both the CPA and the firm and clearly defined at the onset of planning. Chapter 2: Professional Standards General Standard 1 requires â€Å"adequate technical training and proficiency† for the auditor and staff. Standard of Fieldwork 1 requires that the auditor â€Å"adequately plan the work and properly supervise any assistants. † Should these standards not be adhered to, the audit risk will be higher than an acceptable norm and during the planning of both the engagement and audit procedures, the auditor should remain cognizant of the roles these standards are playing/not playing. Chapter 3: Professional Ethics Auditors without proper training and proficiency that do not fulfill this responsibility are not acting in the ethical manner required of the profession and could likely face consequences. Chapter 4: Legal Liability of CPAs Auditors who do agree to an engagement for which they lack the proper training and/or technical ability (to include their assistants) could be open to liability issues in the area of contract and negligence. Chapter 5: Audit Evidence and Documentation Should proper planning and supervision not occur, the level of audit risk will be extremely high and likely not accounted for properly during the process. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding Planning of the audit is the first and probably most important step in the Audit Process. This step provides the foundation and it is critical that the auditor know the business at hand, and have the necessary personnel with the necessary training to undertake the engagement. With the new standard this step is concurrent with the planning of the engagement as a whole. Chapter 7: Internal Control If the auditor and team do not adequately assess the internal control, audit risk will likely be understated. It is essential that the risk assessment procedure implemented be understood by all and adequately applied. Chapter 9: Audit Sampling The risk determines the scope of sampling to be conducted. It is also important that ALL members of the team know the level of sampling to be done and have a clear understanding of the sampling procedure. Standard 6 – Understanding and Assessing Risk This standard again â€Å"supersedes previous guidance on the auditor’s consideration of internal control† and reiterates the need for the auditor to obtain â€Å"an understanding of the entity and its environment. Chapter 2: Professional Standards The easiest way for an auditor to adequately understand and assess risk to clearly understand the entity and its environment as well as the level and effectiveness of internal control which is once again in keeping with Standard of Fieldwork 2. Chapter 3: Professional Ethics Should risk not be properly understood or assessed, the subsequent reports issued will not be done with â€Å"Due Care† and thus, will not be in keeping with the Code of Professional Conduct as prescribed by the AICPA. Chapter 4: Legal Liability of CPAs Misunderstanding and improper assessment of risk will likely create issues of liability for CPAs. Chapter 5: Audit Evidence and Documentation The audit evidence and documentation gathered/prepared should adequately reflect the risk level and thus a clear understanding and assessment of risk need occur to guarantee the appropriateness of said evidence and documentation. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding Proper planning can only occur with a proper understanding and assessment of risk. So while planning the audit is technically the first step in the process, assessment/understanding of risk needs to be considered at the same time. Chapter 7: Internal Control Internal Control is at the center of risk assessment and should be considered part of the process of assessing risk, thus hopefully leading to a clear understanding. Chapter 9: Audit Sampling The needed level of audit sampling directly correlates to the perceived level of audit risk. Thus, a clear understanding and assessment of risk will do much to ensure the appropriate level of sampling. Standard 7 – Responding to Risks SAS No. 110 (covered as Standard 7) works in conjunction with SAS 109 (covered as Standard 6). Response to risk was covered exclusively for terms of our course in Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding. As stated in both the article and our chapter, an auditor responds to risk at two levels: 1) overall level of financial statement and 2) level of relevant assertion. This will be of greater focus with the new standards and Response to Risk will be of as much importance as the assessment of said risk. Standard 8 – Sampling The purpose of SAS No. 111 is to provide guidance which addresses both statistical and nonstatistical sampling. The standard also â€Å"notes that the auditor should set tolerable misstatement at a level below that of materiality for the financial statements. † Chapter 2: Professional Standards Sampling is an integral part of obtaining sufficient evidence which is basis for Standard of Fieldwork 3. Chapter 5: Audit Evidence and Documentation There needs to be an adequate amount of audit evidence collected to meet the sampling need. The evidence collected also has to be adequate in amount to ease the risk which also applies to the sampling procedure in that the sample sizes need to be substantial enough to account for the risk. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The level of risk is a crucial element in audit planning and the audit plan determines the level of sampling that must be completed to adequately deal with the risk level. Chapter 7: Internal Control The strength of internal control plays a major role in the level of sampling that will be required because of the inverse relationship between risk and internal control. Chapter 9: Audit Sampling Audit sampling provides the best method for collecting evidence and the amount needed is proportional to the level of risk assessed. PART 3: The SASs described in the article will now need to be at the forefront of the management accountant’s mind when preparing for an audit. The procedures will now be far more involved and as a result, procedural adjustments will likely need to be made. The auditors will likely expect far more from the management accountants because of the need to assess far more in terms of acceptable level risks. Management accountants would do well to address their internal control issues because the stronger the internal control the less the concern for risk in the eyes of the auditor. Clear understanding of the standards and what changes they have created will benefit a management accountant greatly as they will be better able to anticipate what an auditor and his or her team will likely be inquiring about and what evidence they will probably want to collect. PART 4: Internal Control when implemented effectively does much to reduce the overall risk of material misstatement by a company. With the drafting and release of these new standards firms will do well to assess their current internal control and consider previous audit reports regarding it. The firms would do well to first address all areas of weakness that have been previously denoted if it has not already done so. Under the new standards, those particular areas will likely receive the most scrutiny from auditors. Secondly, though other areas may not have been identified as weak in previous audits, they might likely be less effective under the new standards and as such should be assessed as to whether it will stand up under the scrutiny the new standards call for. The importance of quality internal control was not of much significance pre-Sarbanes Oxley, however 2002 brought an end to that and now with the more concise standards set forth recently, is of the utmost importance. How to cite Auditing Special Assignment, Papers

Saturday, December 7, 2019

Voting Technology - Political Responsiveness

Question: Discuss about the Voting Technology, Political Responsiveness. Answer: Introduction: Technology is such a modern term in todays world that nobody is unaware of it rather everybody is getting dependant on it and now the dependency has become an obsession to the people. Because without technology, sustaining in this world is the toughest. Technology has resulted in voracious industrialisation which thereby has resulted in modernisation or sometimes perhaps it would be better if the term ultra-modernisation. Our daily life encompasses various sites of technology because we use smartphones, smartwatches, smart T.V., cars with GPS system and so on. These has made our life so easy that hardly we indulge ourselves into activities that is time consuming, a little laborious and patient. Starting from children to adults, everyone prefers to be indoors and shop online even they do play games in computers or in mobiles but they have no time to go outside to have a walk in the morning fresh air. All these have made the minds of the people crippled and confined. This is dangerous for they have somehow made their minds paralytic in nature, neither could they think broad nor could they tolerate someones broadness, they remain prisoned in their small world of rushes, depressions, anxiety and hopelessness. They have forgotten to be friendly, to make themselves happy and to be healthy. Children are losing their childhood instead they are given gifts of technology from a little age so that they remain busy with that, thus they have no idea what a library is or what a story book is but they have huge knowledge about mobile phones, gadgets, cars and so on. (Finkelman, 2015) Technology is meant to support humans life to create good for them and to the nature but it is resulting otherwise. Definitely it has done a lot of good things to flourish industrialisation and to comfort the mans life but it has adversely affected both the environment and its living beings for some has already become extinct, some are in the verge of getting extinct, some are endangered and those who are living without any special tag, they themselves know the world they are thriving in. (Fujiwara,2015) How technology has affected us cannot be illustrated in some words, so in this essay I am going to focus on a particular aspect over which the effects of rapid industrialisation and technology has caused an unfortunate situation. Health is such an aspect over which the technology has resulted in a wider extent of both positive and negative outcomes. According to WHO- HEALTH is a state of complete physical, mental and social wellbeing and not merely the absence of any diseases or infirmity. But this is a little absurd as a person cannot be healthy in all of these aspects. There has to be some troubles or sorts of conflicts in his life and he has to live with that. Today there is no peace in our mind, we all are running for our career, jobs, study etc. even if there is no physical and social illness, there exists mental agony in todays generation. But there are many approaches of technology that had soothed out our hassles contained life.( Blais, 2015) Nowadays hospitals and well care centres are equipped with inventive technologies that are resulting in excellence and wellness of humans. For the treatments which were once regarded as incurable are now totally curable under modern medications and care. Now the nurses and doctors can monitor the patients tension free because all the physical records of them would be forecasted on the computers that are attached or connected with them (Finkelman, 2015) . All the systems in the reputed hospitals are now digitalised which has resulted in development of health world. Patients suffering from diabetes can now check their blood sugar with the help of instruments by sitting in home only. Previously sphygmomanometer was used to measure blood pressure manually but with the grace of technology this system has also become digitalised. Those who have hearing problems can hear with the help of hearing aids which looks like a blue tooth device attached to the ears. Smartphones can now detect the c alorie count of a person and can also plan a diet chart for an individual as well as it keeps the record of an individual for a whole day so that the person can assess how much calorie he has burnt. Those who are suffering from mental sclerosis takes help from the assistive technologist to guide them with modern innovations that can make their life better in all aspects and will make them independent. Even now, heart transplant is also possible which perhaps was unimaginable a few years before also. With all these good, there exists bad too for too much dependency has made us inactive in nature. For we have got no headache to remember things as all works of the offices, schools are now done on computers but sitting for long in front of computers are resulting in cervical spondylosis, back and waist pain, migraine, eye problems even obesity as constant eye on computer reduces movement of arms, and glucose regulation is also hampered, too much use of mobile phones and its harmful radiation are snatching away the life spans of the individuals and resulting in various brain diseases even the Wi-Fi radiation reduces sperm counts and can cause breathing problems. (Hsiao et al 2015) Development of technology cannot be stopped nor can its effects come at full stops but it is on us how we can regulate the extent of technology. We will definitely use these but at the same time it is our responsibility to take care of ourselves so that we doesnt meet any ill fate suddenly. It is our duty to provide a beautiful and healthy environment to our future generation. If we dont remain in good condition how can we provide the same to our future generation? References Hsiao, C. J., King, J., Hing, E., Simon, A. E. (2015). The role of health information technology in care coordination in the United States.Medical care,53(2), 184-190. Finkelman, A. (2015).Leadership and management for nurses: Core competencies for quality care. Pearson. Blais, K. (2015).Professional nursing practice: Concepts and perspectives. Pearson. Wartella, E., Rideout, V., Montague, H., Beaudoin-Ryan, L., Lauricella, A. (2016). Teens, health and technology: A national survey.Media and Communication,4(3). Fujiwara, T. (2015). Voting technology, political responsiveness, and infant health: evidence from Brazil.Econometrica,83(2), 423-464. Adjerid, I., Acquisti, A., Telang, R., Padman, R., Adler-Milstein, J. (2015). The Impact of Privacy Regulation and Technology Incentives: The Case of Health Information Exchanges.Management Science,62(4), 1042-1063.

Saturday, November 30, 2019

Synthesis Summary free essay sample

The second article Revisit GSAT Issue for Better Placement by Wayne Campbell published in the Jamaica Observer on Monday April 30, 2012, challenges the effectiveness of GSAT as an assessment tool and cites ways in which it is disadvantageous to the educational system. The first major concern pointed out by these sources is that the GSAT is not appropriate in assessing a student’s true scholastic ability. (Reid, 2012) In GSAT ‘Unsuitable’, both Dr. Karen Richards and Margaret Bailey agreed that the finality of the exam results, in relation to the limited scope of assessment, proved GSAT to be unfair to the students. Furthermore, (Campbell, 2012) in Revisit GSAT, spoke about the flawed structure of how questions are marked on the exam, citing that it is easy for students to evade certain types of questions completely. The consensus on the literature is that the GSAT, as a one-time-per-year exam, is too limited a sample of someone’s academic ability and is a sample that is too easily skewed. We will write a custom essay sample on Synthesis Summary or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The second major concern is that the GSAT is actually damaging the educational system and that this attack is twofold. The first problem is stated in GSAT ‘Unsuitable’ by Patrice Harrison of GSATready. She pointed out that the content of the exam seem irrelevant, stating that while the topics are sound the specifics of the questions ask for information that is extraneous for the student. The second problem comes from (Campbell, 2012) in Revisit GSAT, stating that the actual placement proposed by GSAT scores is damaging to the educational system. He cites that the way the scores are used only widens the disparity between high and low performing schools and that the placement of students perpetuates these trends. In concluding the credibility of both authors was unquestionable because of the use of reputable sources to bring their points across. The authors chose simple language to bring to the attention of the general public, issues parents and children face as a result of the GSAT. The structure of the articles was such that the audience fully grasps the material presented. Therefore the information itself was concise and to the point and did not leave the readers any room for misjudgment. The authors tone expresses a genuine concern as it relates to the state of GSAT and its impact on the nation’s youth. GSAT ‘Unsuitable’ GSAT ‘Unsuitable’ published in the Gleaner on April 9, 2012 written by Tyrone Reid is an article which served to highlight some of the issues with GSAT as the final placement examination for the primary school level. The author used captions from local educators to reinforce the information put forward. Firstly, primary school principal and author Dr. Margaret Bailey highlighted that the one exam principle is unsuitable. She made this statement because she believes that it is unreasonable to decide the faith of the children with one exam. Dr. Karen Richards’s clinical psychologist agreed with Dr. Bailey. She went to suggest the use of school base assessment over just sitting an exam. She stated that, the use of psychological assessment for children sitting the GSAT may be beneficial to get a better understanding of their readiness and ability to cope with the stress of the exam. Former Prime Minister Edward Seaga stated that, the issues of GSAT are not a onetime problem but a yearlong issue. He said that GSAT is time consuming and impedes the children’s social development and that there should be a curriculum reform. Managing Director Patrice Harrison from the GSATReady. om agreed that there should be a reform in the curriculum as there is unnecessary information required for GSAT. The author close by using a point brought forward by Dr. Bailey, she said that development is necessary at the secondary level in order to better place the children. Revisit GSAT issue for better placement Revisit GSAT issue for better placement published in the Jamaica Observer on April 30, 2012 written by Wayne Campbell is an article geared at looking into the placement issues with GSAT. The author first sought to highlight the elitist nature of GSAT. He went on to describe the two fold manner in which children are placed in secondary institutions. He further emphasizes how this two fold placement permeates into the socio-economic divide evident in the Jamaican society. Secondly, the author expresses the inability of GSAT to truly measure the students’ ability to perform at the secondary level. He uses a scenario to further strengthens his claim by showing how a student may pass a given section of GSAT with little or no aptitude in that area. He also uses rhetorical strategies to question the apparent fracture within the education system.

Tuesday, November 26, 2019

Aquitaine essays

Aquitaine essays Aquitaine est entre les Midi Pyrnes, Limousin, et Poitou Charenets. Il a situ trois cent cinquante miles sud loest Paris. Aquataine a une le frontire avec Lespagne. Aquataine est prs de lOcean Atlantique et les Pyrnes. La Garonne traverse LAquitaine. Il est un grande region en France. La capitale de Aquitaine est Bordeaux, situ sur le Garonne. La rgion est seperated dans cinq parties. En Aquitaine il y a beaucoup de vinyards. Il est trs joli. Il y a un beaucoup d'endroits la visite en France: edifices de Lascoux, La Madeline, Rouffignac, et beaucoup de chteaux. On peut jouer une beaucoup de sports en Aquataine pour exemple, golf et pelote. Pelote est le jeu plus rapide jou avec une balle La plages sont jaune, doux et sableux sur la cte de lAtlantique. Vous pouvez joue une jeu de volley. Aquitaine was name by Julius Caesar in the first century BC. Under the Romans, the province of Aquitania extended almost as far north as the Loire River. The portion south of the Gironde, was made a separate province in the late 3rd century. The remainder became a separate kingdom in the Frankish period. The title duke of Aquitaine was held by the counts of Poitiers from the 10th to the 12th century. The last duke was William X. When his daughter, Eleanor of Aquitaine, married the heir to the throne of England in 1152, the area became an English possession and remained so until the 15th century, when France at the end of the Hundred Years War annexed it. From the 13th century until the French Revolution, Aquitaine was called Guyenne. The name Aquitaine was revived in the 1960s to designate the economic region comprising the French departments of Pyrnes-Atlantiques, Landes, Gironde, Dordogne, and Lot-et-Garonne. ...

Friday, November 22, 2019

Bloom Research and Response Paper

Larkin and Burton’s abstract preface the Joint Commission’s directive for effective communication among caregivers during handoff to ensure patient safety (Larkin Burton, 2008, p. 360). The case study reviews the lack of handoff practice and its effect on continuum of care provided to â€Å"Ms. C, a 64-year-old woman, presented to the ambulatory surgery center for an open cholecystectomy† (p. 390), and the subsequent workshop utilizing Bloom’s Taxonomy of Education Objectives to educate and change clinical practice among the staff members. From this reader’s vantage Ms. C’s respiratory de-compensation was a result of the nurses’ failure to communicate patients medical history and critical findings during unit-to-unit transfer and shift report, inadequate nurse to patient ratio along with incomplete charting, failure to recognize early signs and symptoms of respiratory compromise, and lack of critical thinking skills. Evidenced by the case study’s assertions, Ms. C required oxygen in the post anesthesia care unit (PACU) but was transferred without it. Second, the PACU nurse did not communicate to the patient’s need for oxygen to the receiving nurse during handoff report. It is unclear if the surgeon wrote vital sign parameters and pulmonary toilet orders, or if there were standard protocols for this post operative unit. Ms. C’s incomplete graphic record indicate she was placed on four liters of oxygen within two hours of her arrival to the unit at 1630; however, fail to adequately trend abnormal vital signs such as low grade temperature and tachycardia (Larkin Burton, 2008, p. 392). The record does not document any nurse-initiated interventions or call to the doctor requesting a chest x-ray or recommending a respiratory therapy consult for breathing treatment and incentive spirometer. On post-op day two Ms. C’s respiratory status declined requiring a non-rebreather mask, rapid response team consult, and a transfer to the intensive care unit for a diagnosis of respiratory distress (p. 392). There were multiply factors that contributed to the above scenario; Larkin and Burton writes that â€Å"after this near-miss, failure to rescue incident† (p. 94) a task force consisting of management, clinical nurse specialist (CNS) and unit educator convened to discuss the event. The task force concluded that the nursing staff members were ineffectual in critically evaluating the patient’s signs and symptoms. The CNS chose a framework that utilized â€Å"Bloom’s Taxonomy of Educational Objectives†, that provided measurable outcomes to the ed ucational activity and enabled the nursing team to optimize their critical skill levels. A workshop to assist staff to navigate through the case study in a realistic manner was implemented (Larkin Burton, 2008, p. 95). The cognitive domain contains six intellectual skills that measure: knowledge, comprehension, application, analysis, synthesis, and evaluation of information received. The affective domain contains five emotional factors: receiving, responding, valuing, organizing, also conceptualizing and characterizing by value concept. It is during this phase that individual buy-in occurs or not. Finally, the psychomotor domain contains five motor skills functions of imitation, manipulation, precision, articulation, and naturalization. The individual learn to adapt his or her movements intuitively to a given situation (Larkin Burton, 2008, p. 395). The key component of continued nursing education is to advance and apply evidenced based practice at the bedside. The use of Bloom’s Taxonomy of Educational Objectives as the framework promote the transfer of evidence based information, in a setting that allow the nurse educators to evaluate and measure the learner’s: cognitive, affective and psychomotor processes. It allows the learner (nurse) to assess his or her level of application within each domain. Both the educator and the nurse can reinforce successes and target learning opportunities to areas of inefficiency. References Blais, K. K. , Hayes, J. S. (2011). Professional Nursing Practice Concepts and Perspective (6th ed. ). Upper Saddle River, NJ: Pearson. Bouchard, G. J. (2011, November). In Full Bloom: Helping Students Grow Using the Taxonomy of Educational Objectives. The Journal of Physican Assistance Education, 22(4), 44-46. Larkin, B. G. , Burton, K. J. (2008, September). Evaluating a Case Study Using Blooms Taxonomy of Education. AORN, 88(3), 390-402.

Wednesday, November 20, 2019

Paragraph Essay Example | Topics and Well Written Essays - 250 words

Paragraph - Essay Example The partnership is beneficial for Recycline in two basic ways; it gets easy access to raw material and a brand assistance to enter new markets. 2. Hudson has already played a good role in creating certain competitive advantages for his firm. However, as the new trends and changing business environments demand, he can initiate more interactive advertisements. Hudson can also deploy some celebrities for promoting his brand because celebrities are of great market value these days. Other marketing tactics he can initiate involves announcing price reduction, special offers, gifts etc. 3. As the company grows Hudson should heed more attention to marketing strategies. Greater emphasis must be given to making more innovative designs. In the same way, company has to shift its focus from domestic market to international markets too. As part of the business expansion, like any other international firm, personal style of business management must be substituted by more collaborated and integrated way of management. Since current trends give priority to consumer based marketing, Recycline can also rely on market segmentation strategies. In addition, company can launch regional outlets in order to become more interactive and consumer friendly.