Monday, December 30, 2019

The Nyc Health Department Of Health And Mental Hygiene

The NYC Health Department of health and mental hygiene The NYC Health Department of health and mental hygiene, serves at New York City and covers all the five boroughs which are Manhattan, Staten Island, Brooklyn, Queens, Bronx. It is located at an urban center. This department functions about 8 million diverse populations with different cultural, ethnic and economic background. The major industries in NYC are Financial services, Health Care, Technical Services, Retail Trade and Food service, Manufacturing. The characteristics of this urban center is that it’s an international city with mixed groups of cross culture. This city has people from different backgrounds and is known as an immigrant land with broad-based. Also, New York City is known as the wealthiest city with growing job opportunities in all different fields. (New York City Population) In the NYC Health Department of health and mental hygiene, the role in running the local health department efficiently are the Commissioner, President and CEO, Professor, Dean, Director, Medical consultant, Administration, Physicians, Surgeons, Chair, researchers and member of Board of Health. These Position work together in many different conducts and they are an important positions of the NYC Health Department of health and mental hygiene. All these positions depend upon each other to run the health department and provide quality care to public’ s health. These group of people work together in many forms and one of them isShow MoreRelatedCommunity Health Assessment : Fresh Meadows1485 Words   |  6 Pages As a resident in Fresh Meadows for twenty years, conducting a community health assessment was an opportunity to learn more about the neighborhood. Located in the northeastern section of New York s Queens County, this small town was first named â€Å"Flushing Meadows† before the American Revolution. This was due to large areas of wet meadows that were also partially located in Flushing. Nonetheless, Fresh Meadows has become home to many with its diverse community in cultures and ages, and activitiesRead MoreReasons For The Food Policy Council For New York City942 Words   |  4 Pagesmillion low-income residents rely on the Supplemental Nutrition Assistance Program (nyc.gov). According to Hunger Experience poll done by food bank of NYC approximately 2.6 million new Yorkers reported difficulty to buy food in 2012 which is 32 percent of the population. About 30 percent of the residents buy less food to afford living in the NYC, and about 17 percent of the residents buy less he althy food because they cannot afford the healthy food. In addition, 39 percent families with childrenRead MoreEssay on NUR/405 Windshield Survey and reflection with table format1745 Words   |  7 Pagesone coming from the World Health Organization defining community as â€Å"A group of people, often living in a defined geographical area, who may share a common culture, values and norms, and are arranged in a social structure according to relationships which the community has developed over a period of time† (Stanhope Lancaster, 2012, p. 397). Community health includes the characteristics that promote positive health of the population in the surrounding environment. Health goals are promoted throughRead MoreProblems With Sexual Health And Substance Abuse1452 Words   |  6 PagesProblems with sexual health and substance abuse are prevalent in the New York City area. ). â€Å"Reproductive and sexual health covers a broad range of health needs from adolescence forward, including the reproductive system, sexually transmitted diseases, HIV, and fertility. Untreated STDs can lead to serious long-term health consequences† (Healthy people 2020, 2015. An estimated 19 million new cases of sexually transmitted diseases (STDs) are diagnosed each year in the United States; almost half ofRead MoreType II Diabetes Mellitus ( Dm )1745 Words   |  7 Pagesliving in New York City (NYC). The excess accumulation of glucose in the blood caused by this disease can lead to the breakdown of many organs in the human body leading to increased hospitalizations and mortality. Although diabetes is a manageable disease given the appropriate care and education, the disease and its complications disproportionately affect African-Americans or non-Hispanic blacks then any other ethnic group in NYC. The NYC Department of Health Mental Hygiene (DOHMH) reports deathRead MoreA Better Understanding Of Patient Protection And Affordable Care Act Of 20101816 Words   |   8 Pagesand how Brighpoint Health may be affected by ongoing changes in policies and protocols under this health reform. Brightpoint Health mission is to provide access to health care and social support services to New Yorkers in all 5 boroughs. As a community based health organization we assist vulnerable population of our city, those who are deprived of access to health care due to lack or absence of income, education and discrimination. Our goal is to improve our patients’ health, prevent their illnessesRead MoreHiv, Gonorrhea, And Syphilis1434 Words   |  6 PagesIntroduction Sexually transmitted diseases in the United States are on the rise after several years of decline. Three STD’s in particular are a concern to health care providers: gonorrhea, chlamydia, and syphilis. The CDC reports that the reports for chlamydia are up 27% from four years ago (Center for Disease Control and Prevention, 2016). The numbers are even more startling when looking at these three STD’s in St. Louis city. I ask these questions when writing the brief: 1.) Does St. Louis addressRead MoreNational Health And Public Health1658 Words   |  7 PagesSlide 1: Hello, and welcome to the â€Å"Public Health Detailing† webinar, sponsored by the Center for Public Health Continuing Education at the University at Albany, School of Public Health in conjunction with the New York State Department of Health. Slide 2: By the end of this production you will be able to: describe the concept of detailing as applied to public health practice, explain the rationale and goals of the health care provider office visit approach and cite evidence of its effectivenessRead MorePsychological And Chronic Health Effects Associated With Exposure1326 Words   |  6 PagesThere has been several psychological and chronic health effects associated with the exposure to the World Trade Center disaster and its repercussion. People who were exposed to fumes, smoke and dust produced during the tragedy and subsequent recovery, clean-up and rescue activities have shown increased risk of respiratory diseases such as asthma (Jordan et al., 2011). Furthermore, psychological trauma as a result of the tragedy is connected with an increased risk of severe psychological distressRead MoreThe Effects of HIV754 Words   |  3 PagesAccording to the NYC Department of Health and Mental Hygiene, The Bronx has the highest HIV infection rate in New York City. In 2013, NYC.gov reported 35,172 people were living with HIV/AIDS in the Bronx. Acquired immunodeficiency Syndrome (AIDS) is the disease caused by the Human Immunodeficiency Virus (HIV), which is the final stage of HIV. This is a world wide epidemic, especially because most people living with HIV dont have access to prevention, care or treatment and there is still no cure

Saturday, December 21, 2019

The Old Testament - 871 Words

In the Bible, there are many different kinds of ways to make sacrifice to God. Mostly, God just ask for animal sacrifice. God has a mercy image. It seems that human sacrifice are evil god’s requirements. However, people could also find out some records about human sacrifice in the Bible. In the book of Judges, Jephthah has made a vow to God that he would burn the first person come out of his house to meet him as an offering to God, he was going to make an human sacrifice for God. At last, he killed his daughter indeed. In Genesis, God asked for a human sacrifice, asked Abraham to burn his only son as an offering to God in order to test Abraham’s obedience. Fortunately, the angle of God stopped Abraham at last and kept his son from hurt, which implies that God just wanted to test Abraham, not a human sacrifice. As going through these plots in the Bible, how should people recognize the human sacrifice in the Book of the Old Testament? Is it just the test from God? Or God actually like human sacrifice? First, people should know what is the meaning of sacrifice. According to the Bible, people could conclude that the sacrifice is the way to atone for one’s sin or thank God’s blessing. In the Bible, people always offered animals to wash their sin away and showed their thanks to God. So, why Abraham almost offered his son? It seems that he did not have much sin or need to thank God by offering his son. Although in the Bible, it recorded as a test from God. God want to know thatShow MoreRelatedThe Testament Of The Old Testament1645 Words   |  7 PagesThe Old Testament is the largest part of the bible nestled behind the leather binding in the front of the book. Unlike most books, told from one-person or even two this is comprised of multiple, some stories even having two different versions in another point of view; over time it has become a large collection of ancient texts written and re-written by different authors and editors over the many years. The stories show the ancient Israelites, they show the laws, and rituals, which make up their religionRead MoreThe Testament Of The Old Testament Essay2307 Words   |  10 Pages1. The Old Testament consisted of a set of the spiritual text of documentations, which were written by different people at various times to a different audience. Most of the Old Testament contains short stories of traditional stories and those stories of distinguish ways God established mankind. These stories are often told to the people in narrative form, which are guidelines often referred to as laws, songs, genealogies, and list from these authors that composed the Old Testaments. The pressingRead MoreThe Old Testament Essay1498 Words   |  6 PagesIntroduction The Old Testament can be very hard for many people to look to for guidance. The difficulty often comes because the questions they have in today’s society may not relate to the Old Testament. â€Å"Much biblical scholarship is narrowly historical-critical and does not seek to draw out the ethical-theological dimensions of the text.† (297) Pastors have the task of relating the Old Testament to today’s problems and it can be quite a challenge. Addressing moral issues is a difficult issueRead MoreThe Old Testament1240 Words   |  5 PagesThe purpose of the Old Testament is to give historical background as well as to give prophesies to the world and also to look towards the birth, death and resurrection of Jesus Christ. Jesus came to transform and replace old laws with his sacrifice and free gift. He took the Mosaic divorce law and the law regarding the Sabbath. Jesus was tested by the Pharisees and he won every time. He knew how to answer, many times in the fo rm of a question, parable or story; he always had a response. I believeRead MoreThe Old Testament Essay1457 Words   |  6 PagesThe Old Testament is tied together by a string of five major covenants that God made with His people. These five covenants are the Covenant with Noah, the Abrahamic, Mosaic, Davidic and the New covenant. The covenant with Noah was God’s promise that He would never destroy the earth and humankind with floods again. This sign of this covenant is the rainbow, this was after God sent a flood to destroy the wickedness that had become widespread on earth after the Fall of man: Genesis 9:11 â€Å"I establishRead MoreThe Old Testament And New Testament1373 Words   |  6 PagesThe names â€Å"Old Testament† and â€Å"New Testament† are inherently theological in nature. Because there is a difference distinctly built into giving them different notations, it implies that there are differences between each the Old Testament and the New Testament, whether it is subtle in nature or obvious in nature. To Ch ristians, the difference means that the Old Testament contains dealings between God and the world and even some of the rules made are made irrelevant by the interactions of Christ JesusRead MoreThe Old Testament And New Testament1704 Words   |  7 Pagesthe Old Testament to discover the story and character of God that is concealed within the pages of the Old Testament stories. By taking a little time to understand the context of the stories in the Old Testament readers can see the faithfulness, loving nature, and kindness of God. Most times people are dissuaded from reading the Old Testament books because they assume God is mean and harsh within those pages, but that simply isn’t the truth. God is revealed in every story in the Bible – Old TestamentRead MoreThe Old Testament And New Testament1373 Words   |  6 Pagesstudies in the New Testament. The New Testament catches many attentions because it describes Jesus’ life and birth of the church. As people focu s more on the New Testament, the Old Testament is viewed as an unnecessary book to read. Christians have debated whether the Old Testament is needed to be read. Many Christians have claimed that the Old Testament is unnecessary to the biblical study with the New Testament containing all the study materials needed. Even so, Old Testament is vital literatureRead MoreThe Old Testament Essay2294 Words   |  10 Pages1. The Old Testament consisted of a set of documentations of religious scriptures, which were written by different people at various times to a different audience. Most of the Old Testament contains short stories of traditional stories and those stories of distinguish ways God established mankind. These stories are often told to the people in narrative form, which are guidelines often referred to as laws, songs, genealogies, and list from these authors that composed the Old Testaments. The pressingRead MoreThe Old Testament And The New Testament1626 Words   |  7 Pagest wo gospels, The Old Testament and The New Testament provide mirror images of Terrestrial Humans mentality Evolution and the comprehensive overview of the mental developmental trends over a span covering last five millennia. The Old Testament moral norms served in establishing a legal system with base in an absolute, irrevocable right of private ownership. Incontestable proof of continuous process of Evolution in this micro-segment of Spiral is an emergence of ‘The New Testament’, as a herald of

Friday, December 13, 2019

The Significance of internal control for management Free Essays

The concern hazards cause by conditions, events, fortunes, actions or inactivities that could impact the entity ‘s ability to accomplish the end and put to death its schemes ( CA, 2009, p146 ) . That straight influence on entity ‘s endurance and profitableness ( Gay A ; Simnett, 2007, p204 ) . The internal control was a procedure designed to supply sensible confidence as to accomplish: effectivity and efficiency of operations, dependability of fiscal coverage, and conformity with applicable Torahs and ordinances ( Leitch, 2008, p14 ) . We will write a custom essay sample on The Significance of internal control for management or any similar topic only for you Order Now The important of internal control are ‘management must trust on legion studies and analyses to efficaciously command operations, afford protection against human failings and cut down the possibility that mistakes, and economic fee of scrutinizing restrictions without trusting on the client ‘s system of internal control ( Leung A ; Coram A ; Cooper, 2007, p290 ) . ‘ ‘An internal control construction consists of policies and processs designed to supply direction with sensible confidence that the company achieves its aims and ends. ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p316 ) . ‘ There are some restrictions of inherent that can ne’er be regarded as wholly effectual, irrespective of the attention followed in their design and execution. Those are showed as follow ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p317 ) : Cost-efficient of control are required by direction. The controls may non be directed at unusual minutess. The possible human mistakes which include sloppiness, distraction, error. Circumvention of controls those perchance through collusion with parties outside the entity or with employees of the entity. Person responsible for exerting control could perchance mistreat that duty. Procedures may go unequal due to alterations in conditions. Internal control encourages efficient and effectual usage of its resources. The nucleus construct is right information for internal determination devising. Safeguarding assets and records is another of import portion of effectivity and efficiency ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p318 ) . Harmonizing to AUS 402 provinces: ‘the hearer should obtain and apprehension of the internal control construction sufficient to be after the audit and develop an effectual audit attack. ‘ Controls related to the dependability of fiscal coverage and controls over category of minutess, both of those should be chiefly concerned by hearers. If internal controls decently design and implement, so that can be effectual in forestalling or observing fraud ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p318 ) . There are some of import constituents of internal control: First, the control environment includes actions, policies and processs that reflect the overall attitudes of top direction, managers and proprietors of an entity about internal control. It is importance to the entity. Through direction ‘s doctrine and operating manner that can supply clear signals to employees about the of import of internal control. The organisational construction of corporation defines the bing lines of duty and authorization. The internal audit map should be established to supervise the effectivity of controls ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p320 ) . Second, the entity ‘s accounting information system is designed to place, assemble, sort, analyse, record and describe the entity ‘s minutess. It is besides used to keep answerability for the related assets ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2007, p307 ) . Third, all corporations, irrespective of size, construction, nature or industry, face assortment of hazards form operation and beginnings, so that must be managed.p324 The most of import component is control processs. Control procedures has five types of specific control activities: ( 1 ) equal separation of responsibilities, ( 2 ) proper mandate of minutess and activities, ( 3 ) adequate paperss and records, ( 4 ) physical control over assets and records, ( 5 ) independent cheques on public presentation ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2007, p309 ) . Adequate separation of responsibilities include: separation of the detention of assets from accounting ; separation of the mandate of minutess from the detention of related assets ; separation of operational duty from record-keeping duty ; separation of IT responsibilities from responsibilities of cardinal users outside IT ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2007, p309 ) . Proper mandate of minutess and activities include two parts. They are establishes policies for the corporation to follow ( General mandate ) and specific applies to single minutess ( specific mandate ) ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2007, p309 ) . The most of import is equal paperss and records. The paperss must be proved that all assets are decently controlled and all minutess are right recorded. As relevant rules dictate, paperss and records should be ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2007, p311 ) : ‘Pre-numbered consecutively to ease control over losing paperss and as an assistance in turn uping paperss when they are needed at a ulterior day of the month. Prepared at the clip a dealing takes topographic point or every bit shortly as possible thereafter. Sufficiently simple to guarantee they are clearly understood. Designed for multiple utilizations. Constructed in a mode that encourages right readying. ‘ Physical control over assets and record mean to keep equal internal control it is indispensable to protect assets and records ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p328 ) . The internal control besides need supervising activities that ‘deal with on traveling or periodic appraisal of the quality of internal control public presentation by direction to find that controls are runing as intended and that they are modified as appropriate for alterations in conditions ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2007, p313 ) ‘ . An internal control failing means absence of adequate controls which lead to hazard of misstatements ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p338 ) . Identify and measure failings should hold four-step attack: indentify bing controls, indentify the absence of cardinal controls, determine possible stuff misstatements that could ensue, see the possibility of counterbalancing controls. 2.0 Gross saless and aggregation rhythm 2.1 Theory discuss Control over categories of minutess should be designed that relate to scrutinize aims ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2007, p303 ) . Transaction-related audit objectives-general signifier Gross saless transaction-related audit aims Recorded minutess exist ( being ) . Recorded gross revenues are for cargos made to bing clients. Existing minutess are recorded ( completeness ) . Existing gross revenues minutess are recorded. Recorded minutess are stated at the right sums ( truth ) . Recorded sale are for the sum of goods shipped and are right billed and recorded. Minutess are decently classified ( categorization ) . Gross saless minutess are decently classified. Minutess are recorded on the correct day of the months ( clocking ) . Gross saless are recorded on the right day of the months. Recorded minutess are decently included in the maestro files and right summarized ( posting and summarisation ) . Gross saless minutess are decently included in the maestro files and are right summarized. ‘The gross revenues and aggregation rhythm involves the determinations and procedures necessary for the transportation of the ownership of goods or services to clients after they are made available for sale ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p452 ) ‘ Summary of transaction-related audit aims and cardinal internal controls for gross revenues ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p461 ) . Transaction-related audit nonsubjective Key internal control Recorded gross revenues are for cargos really made to bing clients. ( being ) Recording of gross revenues is supported by authorised transportation paperss and approved client orders. Recognition is authorized before shipment takes topographic point. Gross saless bills are prenumbered and decently accounted for. Merely client Numberss bing in the computing machine informations files are accepted when they are entered. Monthly statements are sent to clients ; ailments receive independent follow up. Existing gross revenues minutess are recorded. ( completeness ) Transportation paperss are prenumbered and accounted for. Gross saless bills are prenumbered and accounted for. Transporting paperss are matched with related gross revenues bills and client orders. Recorded gross revenues are for the sum of goods shipped and are right billed and recorded. Determination of monetary values, footings, cargo and price reductions is decently authorized. Invoice readying is internally verified. Approved unit selling monetary values are entered into the computing machine and used for all gross revenues. Batch sums are compared with computing machine sum-up studies. Gross saless minutess are decently classified ( categorization ) . An equal chart of histories is used. Gross saless minutess are internally reviewed and verified. Gross saless are recorded on the correct day of the months ( clocking ) . Procedures require charge and recording of gross revenues on a day-to-day footing as near to clip of happening as possible. Gross saless are internally verified. Gross saless minutess are decently included in the histories receivable maestro file and are right summarized ( posting and summarisation ) . Regular monthly statements are sent to clients. Histories receivable aged listing is reviewed. Histories receivable maestro file or test balance sums are compared with general leger balance. 2.2 Case analysis Based on the current operation of gross revenues and aggregation rhythm, there are some failings in the present system. These failings addition concern hazard. First, there is non effectual and efficient cardinal service of clients ‘ order. ROOFLEX wholly has eight distribution centres. Each distribution trade with clients ‘ order entirely. Sometimes, the distribution lines can non be used effectivity. That means ship the goods by single distribution centres which receive the order. That likely increases the cost of cargo. If one distribution centre is nearer than another distribution, the far off distribution centre receives the order and so ships the goods entirely that increase the cost of concern. Second, the caput office can non instantly cautionary and pull off the operational state of affairs of eight distribution centres and stock list. Transmitted despatch inside informations are input to the invoicing tally on hebdomadal. Each distribution chiefly operates by itself. Being of client and stock list besides merely is checkered hebdomadal. Third, the despatch paperss and notes non unity. In the procedure of distribution of goods, there are merely three paperss. However, information of the three paperss is different. One transcript is used for look intoing measures. The 2nd 1 is used as the client ‘s advice note. The last 1 is used by driver and client ‘s response. There is non complete papers and note in the procedure of goods reassigning. Fourthly, the information of any alteration such as losing, add-on and duplicate, those can non be reported to head office duly. In present system, losing despatch notes are merely study one time. Those are sent to gross revenues section where it is filed. Last, the information of orders besides can non be recorded instantly by caput office. The information of client ‘s order and inside informations of dispatchs are non recorded in informations base instantly in present system. The information is inputted hebdomadally. The sale clerks input the information when they receive. 2.3 Recommendations If despatch notes are added, duplicated or lost when input to the invoicing tally, there are hazards of losing inside informations, confounding stock list, detaining informations entry, and inefficient direction. Harmonizing to present operational state of affairs, the suggestion should be: First, the ROOFLEX LIMITED should hold complete enrollment system. The paperss and notes should be recorded instantly and consistently in order to guarantee security and integrate of inside informations. Each of these procedures must maintain the groundss and recording equipments. For illustration, each despatch paperss should include the client ‘s order figure, the measure and class. Then, based on the different intent, the inside informations can be different. Documents and records for the gross revenues and aggregation rhythm ( Arens A ; Best A ; Shailer A ; Fiedler A ; Loebbecke, 2002, p453 ) . Classs of minutess Histories Business maps Documents and records Gross saless Gross saless Histories receivable Processing client orders Allowing recognition Transporting goods Charging clients and entering gross revenues Customer order Gross saless order Customer order or gross revenues order Transporting papers Gross saless bill Gross saless diary Drumhead gross revenues study Histories receivable maestro file Histories receivable test balance Monthly statements Cash grosss Cash at bank Histories receivable Processing and entering hard currency grosss Remittance advice Prelisting of hard currency grosss Cash grosss diary Gross saless returns and allowances Gross saless returns and allowances Histories receivable Processing and entering gross revenues returns and allowances Credit note Gross saless returns and allowances diary Write-off of bad histories Histories receivable Provision for dubious debts Writing off bad histories receivable Bad history mandate signifier General diary Bad debt disbursal Bad debt disbursal Provision for dubious debts Supplying for bad and dubious debts General diary Second, ROOFLEX LIMITED should construct a cardinal data-processing library. That means edit all client orders ‘ order figure and kind. It makes client order to easy happen and alter. Third, ROOFLEX LIMITED should set up timely airing of remote informations system. Head office can efficaciously transport out macro-control and resource allotment. Information of client orders can be inputted instantly. That avoids unneeded cost of direction and cargo. Inventory besides can be more precise controlled over. Any losing or losing can be traced to the centre information base. Any adding or doubling besides can be edited straight and instantly through remote information system. However, sometimes those suggestions which are discussed as above will increase the company ‘s operational cost, but it is merely through these recommendations in order to guarantee the company ‘s development and effectual direction. If there is the event of informations loss or mis-management, so the harm of the company is much larger than the current betterment program. 3.0 Payroll rhythm 3.1 Theory discuss Internal controls for paysheet ( Homewood, 2001, p171 ) Control aim Details Specific internal control Care of complete records All minutess should be recorded decently Payroll checks should be prenumbered and wholly accounted for Validity All payroll minutess should be for labour services provided by non-fictitious employees Payroll minutess should be authorized Time cards should be approved, and compared with leave and absentee studies Separation of responsibilities berween payment and work blessing Mandate processs for work public presentation, wage rates and tax write-offs Internal cheque comparing paysheet with expiration studies to forestall payments to fabricated employees Accuracy Payroll minutess should be accurately recorded Payroll minutess should be decently classified Payroll minutess need to be recorded in a timely manner Internal cheque on clip cards, wage rates and tax write-offs Internal rapprochement of paysheet registry to payments and employee records Chart of histories process Precautions Access to employee and paysheet records restricted to sanctioned staff members Duties for paysheet readying, subscribing wage checks and paysheet distribution need segregation Accountability Unclaimed pays necessitate to be controlled Unclaimed checks should be returned to histories, placed in a suspense history and finally voided Independent rapprochement of paysheet bank history Valuation End of twelvemonth liability should be reconciled to payroll registry 3.2 Case analysis Based on present paysheet system, there are some hazards in ROOFLEX LIMITED. First, the occupation cards and absence faux pass are non recoded seasonably. The occupation cards and absence faux pass merely be finished hebdomadally. That increases the hazard of rawness and non-precision of information. Second, the occupation cards and absence faux pass are completed by employees. Employees record the occupation cards and absence faux pass by themselves that increase the hazard of stuffs misstatement. Sometimes, employees can non enter the occupation cards and absence faux pass bona fide. Employees normally do non hold authorization of finishing own the occupation cards and absence faux pass. Third, the procedure of paysheet rhythm perchance be confounding information. When all occupation cards and absence faux pass are batched together, that make the section caputs confuse the information. In other words, the section caputs confuse the inside informations of the occupations and absences of employees. The section caputs can non separate the state of affairs of each employee. Finally, the Final page of an input listing is fuzzed inputting. The qualitative and quantitative of the Final page of an input listing is besides uncertainness. The points are non expressed and specific. Such as, harmonizing to the present Final page of an input listing, some employees entire on the job hours are calculated, and others are non be calculated. The each employee ‘s rate of wage is non defined. There is the job of rejection. Those increase the hazard of stuffs misstatement, and the irrational nature of pay payment. The tax write-offs, gross wage and net wage are non included in the Final pages of an input listing. 3.3 Recommendations Harmonizing to the present paysheet system, the suggestions of ROOFLEX LIMITED show as below: First, the employee subdivision quickly needs to update records. Independent cheques should be made of files that against paysheet records. Second, the procedures of paysheet rhythm need to clear up the mandates. The employees ‘ occupation cards and absence faux pass should be made by independent employee who is non-fictitious employee. The occupation cards and absence faux pass should be made daily. The primary aim is to guarantee that merely bona fide employees are paid for existent work performed ( Leeson A ; Sisto A ; Flanders, 2010, p76 ) . Third, the Final page of an input listing must include each rate of wage which relate to occupation cost base. It besides should affect each employee ‘s working hours, tax write-off, gross wage, and net wage. The entire on the job hours and sum of payment should be recorded in the Final page of an input listing. The reject points needed to be recalculated and so recorded in the Final page of an input listing. The most of import is the points of the Final page listing that can be traced to each employee and each section. The figures should be accurate and appropriate. 4.0 General controls of the company ‘s application system development 4.1 Theory discuss The general controls ‘ definition is ‘those manual and computing machine controls that relate to all or many computerized accounting applications to supply a sensible degree of confidence that the overall aims of internal control are achieved and assist guarantee the continued proper operation of information systems ( Gay A ; Simnett, 2007, p363 ) ‘ There are five types of general controls: organisational control, systems development and care controls, entree controls, informations and procedural controls ( Leung A ; Coram A ; Cooper, 2007, p297 ) . ‘Application systems development and care controls relate to the mandate, bing, transition, proving, execution and certification of new and revised systems and applications ( Leeson A ; Sisto A ; Flanders, 2010, p145 ) . ‘ 4.2 Case analysis Base on the description of the application system development of the instance, there are several failings in the present processs of ROOFLEX LIMITED. First of wholly, there are non clear and specific governments which relate to the different degree of direction. The procedure repetition some the stairss and permissions. The responsibilities and duties are non distinguished clearly and decidedly. Second, the processs deficiency of the effectual communication channel. The procedure of the signifier passing is excessively cumbrous and complex. The staffs merely write their sentiments in the signifier. Sometimes, that will do the following staff ‘s confusing. Third, certification of new systems and applications are unequal. The coder updated the plan certification. The analyst checked the alteration petition and updated the paperss once more. The certifications are non adequately understood and depict the system. The content of the certifications are is non complete. Fourthly, there is non important trial about the new system. Programmer merely repeated the few stairss for the whole system trial. The trial of new system besides do non compare with the old system to happen the inadequacy. Finally, the whole procedure perchance irrespective the job of transition. 4.3 Recommendations Harmonizing to the present process, the suggestions are showed as follow: First, ROOFLEX LIMITED should place the duties of the different degrees of staffs ( Leeson A ; Sisto A ; Flanders, 2010, p146 ) . Position Duties CIS director Maintains control over all CIS activities Systems analyst Responsible for the rating and design of bing and new systems. Programmer Based on the above specifications the coder develops flow charts and plans. Computer operator In really big organisations with a separate computing machine section the computing machine operator runs, operates and executes computing machine hardware and plans in conformity with set operating instructions. Data entry operator Inputs dealing informations into the computing machine Librarian Maintains both detention and control over systems certification. Data control group Supervises the input, processing and end product of all informations. Second, the testing of new system should supply the consequences that are satisfied its original design specifications. In other manus, the testing should guarantee all plans can be operated with other bing plans ( Leeson A ; Sisto A ; Flanders, 2010, p145 ) . The pilot proving procedures is the utile manner to be used to measure the new system ( Leeson A ; Sisto A ; Flanders, 2010, p145 ) . The consequences of pilot testing can be used to measure whether or non the new system is appropriate. Third, the certification should be achieved flow charts and described the whole system such as the of import reformation and most of import portion of plan. Fourthly, the old system ‘s files and paperss should be converted to the new system wholly and accurately ( Leeson A ; Sisto A ; Flanders, 2010, p145 ) . Fifthly, the whole procedure of the application development should set up a smooth communication channel. Each measure should be suitably separated. Mention: Arens, A, A A ; Best, P, J A ; Shailer, G, E, P A ; Fiedler, B, A A ; Loebbecke, J, K. ( 2002 ) . Auditing in Australia: An incorporate attack. ( 5th ed. ) . Naval special warfare: Pearson Education Australia. Arens, A, A A ; Best, P, J A ; Shailer, G, E, P A ; Fiedler, B, A A ; Loebbecke, J, K. ( 2007 ) . Auditing in Australia: An incorporate attack. ( 7th ed. ) . Naval special warfare: Pearson Education Australia. Homewood, L ( 2001 ) . Auditing Fundamentalss. Vic: Third Imperativeness Leitch, M. ( 2008 ) . Intelligent Internal Control and Risk Management: Planing High-Performance Risk Control Systems. Burlington: Gower Publishing Company Leung, P A ; Coram, P A ; Cooper, B. ( 2007 ) . Modern Auditing Assurance Services. ( 3rd ed. ) . QLD: John Wiley A ; Sons Australia, Ltd. Leeson, D A ; Sisto, S, D A ; Flanders, D. ( 2010 ) . Internal Controls and Corporate Governance. ( 3rd erectile dysfunction ) . Naval special warfare: Pearson Australia The Institute of Chartered Accountants in Australia. ( 2009 ) . Australia Audit Manual for Small and Medium Sized Businesses. Sydney: Thomson Reuters ( professional ) Australia Limited. Part B 1.0 Introduction Presents, harmonizing to the influences by concern, it increases the demand of scrutinizing and confidence services. Hearers become to play highly of import functions in concern activities. The ethical regulations and ethical decision-making theoretical accounts are associated with the scrutinizing profession. The credence of the duty of actions is separating grade of the accounting profession in the public involvement. So, members should detect and follow with the ethical demand of this codification. That alternatively of lone satisfies the demands of single client or employer. It becomes hearers † duties. The codification of moralss is formal and systematic regulations, rules, ordinance or jurisprudence. It is developed by community which promotes its well-being. It besides excludes or punishes any understanding behaviours. Therefore, a codification of moralss may function several intents. For illustration ( CALOT? , 2008 ) : 1. Make expressed values that may be implicitly required. 2. Bespeak how member to move towards one another. 3. Supply an nonsubjective footing for countenances against people who break the regulations. In order to avoid the possible auditing menace, the hearers have to analysis the instance from several parts. In this essay, I will analyse the state of affairss and characters that hearer can non scrutinize the companies. I besides will discourse which company can be audited by hearer. 2.0 Client Acceptance portion A batch of facets should be considered before an hearer accepts a new client and set up relationship in public pattern. The most of import is whether the credence will make menaces to compliance with the cardinal rules. For illustration: The client ‘s issues exist some dubious points and jobs. Client ‘s issues could endanger conformity with the cardinal rules, such as some illegal activities related to the client issues ( APES110 s210, 2006 ) . If the identified menaces are non similar as clear insignificant, precautions. They should be applied to extinguish the identified menaces and cut down the hazards to an acceptable degree. In the other words, the important menaces must be clearly evaluated ( APES 110 s210, 2006 ) . However, if the client has menaces and high hazards which can non be eliminated or kept in the acceptable degree, the audit should reject to scrutinize the company. Those menaces and high hazards are showed as follow parts. 2.1 Threats and Precautions Conformity with the cardinal rules may potentially be threatened by a broad scope of fortunes ( APES 110, 2006 ) . Such as: Self-interest Self-review Advocacy Acquaintance Bullying 2.1.1 Self-interest menace The struggle of involvement state of affairs may be by the undermentioned grounds: The first ground is the hearers and professional member of audit squad who is non capable of exerting nonsubjective and impartial judgements in relation to the behavior of scrutinizing. Another ground is a sensible individual who knows all relevant facts and fortunes. The individual would reason that the hearer or a professional member of the audit term is non capable of exerting impartial judgements in relation to the behavior of the auditing ( APES 110, 2006 ) . For illustration: 1. The hearers have close concern relationship with a client. 2. The hearers are jointly keeping a fiscal involvement with a client. 3. The hearers have possible employment with a client. 2.1.2 Self-review menace A self-review menace exists whenever an hearer provides the audit client with rating services that result in the readying of a rating. It is incorporated into the client ‘s fiscal study ( sexto, 2009 ) . The self-review menace could non be reduced to an acceptable degree by the application of any precaution if the rating service involves the rating of affairs stuff of the fiscal statements, and the rating involves a important grade of subjectiveness. So that, such rating services should non be provided ( APES 110, 2006 ) . The important illustrations are showed as followers: A member of the confidence squad who late have been a manager or senior officer in the client. It will straight impact the capable affair of the confidence battle if the individual carry out service for the client. After being involved in their design or execution, hearers report on the operation of fiscal systems 2.1.3 Advocacy menace Advocacy can be seen as a calculated procedure of talking out on issues of concern that in order to exercise some influence on behalf of thoughts or individuals. In scrutinizing, the protagonism may be when the hearer make managerial determinations on behalf of the client, usage persons that involve the audit to set about the work, and the hearer commit the audit client for dealing ( APES 110, 2006 ) . For illustration: A entity is a fiscal statement audit client and the portions are promoted in a listed entity Acting as an advocator on behalf of an confidence client in judicial proceeding or disputes with 3rd parties. 2.1.4 Familiarity menace A acquaintance menace happens because the house or single individual in an battle squad. It may go excessively sympathetic to the client ‘s involvements when there is a close or long-run relationship with a client, its managers, officers or employees ( APES 110, 2006 ) . For illustration: Director or officer of the client holding a stopping point or immediate household relationship with a member of the battle squad. A manager or officer of the client or an employee in a place to exercise direct and important influence over the capable affair of the battle is former spouse of the house. 2.1.5 Intimidation menace When a individual in the battle squad, he or she may be deterred from moving objectively and exerting professional incredulity by menaces. The menaces include existent menaces and perceived menaces which from the managers, officers or employees of an confidence client ( APES 110, 2006 ) . For illustration: Bing threatened with judicial proceeding. In order to cut down fees, hearer is pressured to cut down unsuitably the extent of work performed. There must be appropriate precautions that relate to obtain cognition and understand of the client, such as its directors and proprietors responsible for its direction and concern activities. It besides has to better corporate administration patterns or internal controls by procuring the client ‘s committedness. A member in public pattern should worsen to come in the client relationship if it is non possible to cut down the menaces to an acceptable degree ( APES 110, 2006 ) . 3.0 Engagement credence portion A member in public pattern should hold to supply merely those services. The member is competent to execute in public pattern. Before accepting a specific client battle, a member should see whether credence would make any menaces to compliance with the cardinal rules in public pattern ( APES 110, s210 ) . The member should measure whether such trust is warranted if the member in public pattern intends to trust on the advice of an expert. The member should besides see the factors such as expertness, resources, repute, and applicable professional and ethical criterions. This sort of information may be got from the expert. That come from anterior association or confer withing others ( APES 110 s210, 2006 ) . 4.0 Case concerned changing or replacing When a member consider to tender for an battle which presently held by another professional comptroller, or who is asked to replace another professional comptroller in public pattern, he or she should find whether there exist any appropriate grounds, professional or something else for non accepting the battle ( APES 110 s210, 2006 ) . For illustration ( in public pattern ) : A proposed comptroller accepts the battle which has some menaces of professional competency and due attention. It is, nevertheless, the comptroller does n’t recognize it before accepts battle. In order to assist the member to make up one’s mind whether it would be appropriate to accept the battle in public pattern, the significance of the menaces should be evaluated by direct communicating with the bing comptroller for happening the facts and fortunes behind the proposed alteration. For illustration: The facts and dissensions are existed with the bing comptroller that may act upon on determination about whether accepting the assignment can non to the full reflect on the evident grounds of altering in assignment. Before the proposed comptroller who is asked to accept nomination as hearer or replace an bing hearer must pay attending that ( APES 110 s210, 2006 ) : Ask for the prospective client ‘s permission to pass on with the bing hearer. If it is refused the proposed, the hearer should worsen the nomination or audit battle. Once reception of permission, the hearer should inquire for the information in composing from the bing hearer. The hearer enables a determination as whether the audit nomination or the battle can be accepted. If the proposed comptroller is unable to pass on with the bing comptroller, and acquire the honest and unambiguous information, the proposed comptroller should seek to obtain information about any possible enquiries of 3rd parties or background probes. If menaces can non be eliminated or reduced to an acceptable degree, a proposed comptroller should worsen the battle unless there is satisfaction as to necessary facts by other agencies ( Public finance, 2004 ) . 5.0 Decision: The concern and regulative environment in which audit and confidence service suppliers work that continue alteration. In order to execute appropriate and relevant function in such a dynamic environment and go on to run into the public involvement, the methods of scrutinizing and confidence demand to be appropriate. That should be ensured by scrutinizing and confidence ‘s standard-setters. With turning accent on the information and communicating concatenation, the completion and communicating phases of confidence service ‘s battle are besides draw our fading. It impacts on the work of audit and confidence professions. It becomes a important country in the international fiscal markets. It can assist the hearer to avoid the possible hazard and menace which go together with the codification of moralss ( Gay A ; Simnett, 2007 ) . The hearer can non make an audit for anybody. There are three facets of menaces and hazards should be concerned and evaluated. They are menaces and precautions, engagement credence portion, and instance concerned changing or replacement. Hearers should see the whole fortunes to measure the clients. Hearers besides should cut down the hazards to an acceptable degree. If there are important hazards and leery that will straight act upon on hearers ‘ professional public presentation, the hearer can non accept to scrutinize the client. If the hearer deficiency of the profession cognition about the client ‘s industry, the hearer besides should reject make audit for the client. How to cite The Significance of internal control for management, Essay examples

Thursday, December 5, 2019

Anorexia Nervosa (1340 words) Essay Example For Students

Anorexia Nervosa (1340 words) Essay Anorexia NervosaAnorexia NervosaIn America, girls are given the message at a very young age that in order to be happy and successful, they must be thin. Given the value which society places on being thin, it is not surprising that eating disorders are on the increase. Every time you walk into a store, you are surrounded by the images of emaciated models that appear on the covers of fashion magazines. Thousands of teenage girls are starving themselves daily in an effort to attain what the fashion industry considers to be the ideal figure. The average model weighs 23% less than the average woman. Maintaining a weight 20% below your expected body weight fits the criteria for the emotional eating disorder known as anorexia. Most models, according to medical standards, fit into the category of being anorexic (Thompson, Colleen). Anorexia has been known and recognized by doctors for at least 300 years. Most researchers agree that the number of patients with this life threatening disease is increasing at an alarming rate. The Rice Counseling Center defines anorexia as an emotional disorder characterized by an intense fear of becoming obese, lack of self-esteem and distorted body image which results in self-induced starvation. In accordance with information given by the Counseling Center at the University of Lawson 2Virginia, the development of this disease generally begins at the age of 11 or 18. Significantly, these ages coincide with new phases of a girls life, the commencement and ending of adolescence. Recent estimates suggest that out of every 200 American girls between this age span, one will develop anorexia to some degree. The disease develops over a period of time during which the sufferer changes her eating patterns from normal or near normal to a very restricted diet (S.C. A.R.E.D. Website). This process can take anywhere from months to years. Clinically, an anorexic is diagnosed by having a body weight 20% below the expected body weight of a healthy person at the same age and height of the eating disorder patient. The anorexic often becomes frightened of gaining weight and even of food itself. The patient may feel fat, even though their body weight is well below the normal weight for their height. Some also feel they do not deserve pleasure out of life and will deprive themselves of situations offering pleasure, including eating. The fears of anorexics become so difficult to manage that the sufferer will gradually isolate him/herself from other people and social activities (S.C. A.R.E.D. Website). This happens so the sufferer can continue the exhausting anorexic behaviors. Although 30% of anorexics eventually die from the disorder, approximately one third overcome the disease with psychiatric help.While the cause of anorexia is still unknown, a combination of psychological, environmental, and physiological factors is associated with the development of this disorder (Cove, Judy). The most common cause of anorexia in a girl is perception of Lawson 3her weight. Anorexics feel as if they are heavier than the others around them, and believe the quickest way to lose weight is to simply stop eating. I became obsessed with body image. I kept journals and in one pathetic passage I described how I went for sixteen days on water, and only about two glasses a day says former anorexic Nanett Pearson, Miss Utah 1996. Ironically, when a person stops eating, their body goes into starvation mode losing very small amounts of weight. When the body receives food, it is then stored away until the next time food is obtained. At first, this method may seem to work and the subject loses weight, but as the body soon adjusts to the lack of food it learns to use the energy it is given stingily. Another cause of anorexia is the need to obtain perfection. .uf6cebecd14a61c3e80699e7dcb245f7c , .uf6cebecd14a61c3e80699e7dcb245f7c .postImageUrl , .uf6cebecd14a61c3e80699e7dcb245f7c .centered-text-area { min-height: 80px; position: relative; } .uf6cebecd14a61c3e80699e7dcb245f7c , .uf6cebecd14a61c3e80699e7dcb245f7c:hover , .uf6cebecd14a61c3e80699e7dcb245f7c:visited , .uf6cebecd14a61c3e80699e7dcb245f7c:active { border:0!important; } .uf6cebecd14a61c3e80699e7dcb245f7c .clearfix:after { content: ""; display: table; clear: both; } .uf6cebecd14a61c3e80699e7dcb245f7c { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uf6cebecd14a61c3e80699e7dcb245f7c:active , .uf6cebecd14a61c3e80699e7dcb245f7c:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uf6cebecd14a61c3e80699e7dcb245f7c .centered-text-area { width: 100%; position: relative ; } .uf6cebecd14a61c3e80699e7dcb245f7c .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uf6cebecd14a61c3e80699e7dcb245f7c .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uf6cebecd14a61c3e80699e7dcb245f7c .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uf6cebecd14a61c3e80699e7dcb245f7c:hover .ctaButton { background-color: #34495E!important; } .uf6cebecd14a61c3e80699e7dcb245f7c .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uf6cebecd14a61c3e80699e7dcb245f7c .uf6cebecd14a61c3e80699e7dcb245f7c-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uf6cebecd14a61c3e80699e7dcb245f7c:after { content: ""; display: block; clear: both; } READ: Unabomber Essay A perfectionist desires excellence in all aspects of their life. When they cannot achieve perfection in their endeavors, they punish themselves by restriction or starvation. A perfectionist likes to be better than everyone else, if she sees someone with a waist an inch smaller, her waist must be two inches smaller. Anorexics sometimes desire control over their lives, including their physical and emotional surroundings. Miss Pearson explains I loved the power I felt in starving myself. People