Internal Control Essay Example | Topics and Well Written Essays - 250 words

Internal Control - Essay Example Section 404 of the Sarbanes-Oxley Act states that all annual financial reports must include an internal control report stating that management is responsible for an adequate internal control structure and an assessment by management of the effectiveness of the control structure (Sarbanes-oxley-101, 2015). The creation of SOX established new standards for internal controls that corporations must abide to, while at the same time ensuring that upper management became accountable for the actions of the company. The new internal control requirements must be monitored by upper management including the CEO and CFO who must personally sign the report making them liable in case these internal controls fail (Kmpg, 2004). This raises their accountability by 100% in comparison with the past. The act also requires a statement from the public company that audited the financial statement that it has issued an attestation report on managements assessment of the internal control of the company (Sec, 2008). Peavler, R. (2015). The Sarbanes-Oxley Act and the Enron Scandal – Why are they Important. Retrieved January 6, 2015 from http://bizfinance.about.com/od/smallbusinessfinancefaqs/a/sarbanes-oxley-act-and-enron-scandal.htm Sec.gov (2008). Final Rule: Managements Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports. Retrieved January 6, 2015 from

Learning Styles Essay Example for Free

Learning Styles Essay * Did your personality spectrum profile surprise you? Why or why not? I was and was not surprised on what the results of my personality spectrum were, I have always been aware that I’m an organizer. What surprise me is that organizer is my strongest personality; I would have thought that adventurer would have been my strongest. But after reading the description of the organizer is, it all makes sense and I see why it is my strongest personality. Although adventurer is my second strongest personality, I get a relief to know that adventurer was not too away from being my strongest personality. * How can you alter your study techniques to take advantage of your particular abilities and skills as determined by the personality spectrum? Now that I know what my strongest personality is, I plan on keeping it that way and staying organized. I believe that staying organized would help me through my journey in school and in my future career, especially in the career field I chose to be in, organization is very important. Also by staying organized I will be avoiding all the stress and headaches that I will probably encounter in school and in my future career. By keeping to the results of my personality spectrum, I believe I will be taking full advantage of my abilities. * How can knowing your skills and abilities indicate on the personality spectrum help you adapt your study habits? Knowing that my skills and abilities indicate that I’m an organizer, I will be able to use that skill and better prepare myself to adapt to my study habits. By staying organized and preparing in advance, I will be able to manage my school schedule and personal schedule more efficiently and in terms I will be avoiding all unwanted stress. * How would you approach collaborative work in the future given what you now understand about your skill and abilities from the personality spectrum? The way I would approach collaborative work in the future will be, by advising our group to implement a work schedule. By having implemented a work schedule I believe that it will allow us to stay organized. By being prepared and effectively using my organizational abilities and skills will allow us to accomplish our intended goal of getting our work completed on time.

Awareness of Pharmacist Health Care Systems

Awareness of Pharmacist Health Care Systems Abstract:- The aim of the study was to investigate the awareness of local population of Islamabad region regarding the pharmacists and their supplementary/independent prescribing in a primary health care system, and further to identify the importance and need of pharmacist’s independent prescribing. Also to prove that the introduction of pharmacist’s prescribing has the potential to minimize fragmentation within the primary health care system, optimize management of medication, and improve patient care and access to medication. We performed an observational study on patients who visited the pharmacies for medication, and took their views and suggestions through a calibrated questionnaire to evaluate the importance and need of pharmacist independent prescribing. After the consent from the patient, complete medical history was noted and Physical Examination were performed to diagnose the disease and need of the patient. Appropriate prescribing and Interventions were done. After one week telephone calls were made to record the response of patients. Majority of population was in the favor of pharmacist independent prescribing. Introduction: From the last few decades the health care got a tremendous change which make it more accessible to the common person. Pharmacist who is an important part of healthcare team, now his roles have extended from the traditional job of dispensing medicines and elementary medication counseling to working with other health-care professionals at patient bed site and in community (Nkansah, Mostovetsky et al. 2010). Pharmacists are among the most easily available health-care providers. They have roles in medication review, health promotion, and disease management, with in-depth knowledge of pharmacology, clinical Pharmacotheraputics, and patient care skills that are currently underused. Prescribing is not an easy task; it involves significant expertise to apply drug therapy skills, but that is a type of skill that pharmacists can improve. Independent prescribers are responsible for the evaluation of the patients with diagnosed or un-diagnosed disorders, and for decisions about the clinical mana gement required and drawing up a treatment plan. The independent prescriber also has the authority to prescribe the medicines required as part of the plan. United Kingdom was the leading country which introduced new role i.e., Pharmacist independent Prescriber (Avery and Pringle 2005).In United States 38 states were allowed for Collaborative drug therapy management in 2003, however Florida was pioneered in Independent Pharmacist Prescribing (Tonna, Stewart et al. 2008). Method and Materials: Design of this study was based on observational method. A survey was done in order to make findings about independent prescribing of pharmacist in the region of Islamabad. Customers of different pharmacies are being asked questions about prescribing manners in the form of questionnaire. By using this method, full medication history from the patient was available to assess the patient compliance, their understanding of the disease, treatment and related issues. Three Pharmacies of Islamabad Region were selected to accomplish the purposes of this study. Twenty nine patients were randomly selected from these pharmacies who visited the pharmacies with some general diseases and asked the pharmacist for medication. The selected population of twenty nine patients was informed and made clear about the objectives and purposes of the research study and a permission was taken from each of the patient involved in this study through the consent form. The Pharmacists at the pharmacies were provided with a case history sheet to take history of the patients so that effective medication with minimum interactions could be provided. The history sheet included patient’s name, age, sex, chief complaint, history of present illness, the diagnosis made etc. Each of the twenty nine patients visiting the pharmacies was asked about their medication histories and the history sheets were filled to keep the record. After the review of patient history, diagnosis was made and prescription was given to the patient. The therapy outcomes and patient satisfaction was evaluated by telephonic interviews from each of the patient. For this purpose a questionnaire was designed, which contained validated questions to evaluate patient satisfaction with the therapy outcomes and patients were asked for their views and suggestions about independent prescribing by the pharmacist. This questionnaire contained open ended, close ended and choice questions that helped to assess the need of pharmacist in primary health care system as independent prescriber. Results:- The first question which was asked to the patients was whether they know about the pharmacist. This question helped to evaluate how much population of Islamabad region is familiar with pharmacist. 93.1% of population in this study was knew about pharmacist. Discussion:- This study has considered the views of patients about pharmacist independent prescribing. The patients involved in this study were all supportive of pharmacist independent prescribing. Patients were satisfied majorly due to the cost effective medications prescribed by the pharmacist and reduced/minimal hospital visits that contributed to save the fee of physician. As when there is a pharmacist available in a community, the burden on the shoulders of a physician is much reduced, patients do not need to take appointments from the physician, hence, it’s time saving for the patients to visit the pharmacist for the medication. Some patients suggested for a separate independent setup for the pharmacist. These were the patients who were fully satisfied with the independent prescribing of a pharmacist. Some of the patients suggested that pharmacist has more knowledge about medicines, their interactions, contraindications, ADRs so they can prescribe independently. In this study majority of the patients were satisfied with the therapeutic outcome of the Pharmacist Prescribing. Similar studies was conducted in UK and it was found that the participants highly appreciated the extending scope of practice for pharmacist (Latter, Blenkinsopp et al. 2010). Another study, Pharmacists were evaluated for their independent prescribing and it was found that patients were satisfied with the pharmacist knowledge and their prescription (Stewart, MacLure et al. 2011). Recently a survey was conducted regarding patients experience and perception of care provided by the pharmacist independent prescriber, most of the patients were satisfied with the pharmacist prescribing. In comparison with Physician prescribing, most of the patients stated no difference in their practice of care provided (Tinelli, Blenkinsopp et al. 2013). Conclusion:- All patients in this study were supportive of pharmacist independent prescribing in primary health care system. There should be an independent setup for the pharmacist to practice diagnosis and prescribe rationalized treatment. Pharmacists are good in general diseases but need practice in broader area of major diseases.

MODERN DAY PINNOCHIO’S: THE INSIDES COOPONINTERNET PLAGIARISM :: Essays Papers

MODERN DAY PINNOCHIO’S: THE INSIDES COOPONINTERNET PLAGIARISM I am one of those people, you know the ones; they spend five weeks on a term paper writing twenty different introductions (this is number twelve), seven conclusions, and finally after going through fifteen drafts, turns in the final copy. Yup, that is me. Dedicated; That is how I would describe myself. I take pride in my work, and that is why I get so angry about fraud, plagiarism, and general laziness. These things make me irate and it doesn’t seem like it will be getting better any time soon. Unfortunately, we live in a point and click society and plagiarism is becoming easier and easier because of the Internet. Copyright fraud is becoming a very big issue, companies like Napster have been getting much publicity because artists and writers have spent many hours creating their product and they see the injustice in it being stolen. Without a doubt this is becoming an epidemic that it seems we won’t be seeing an end to anytime soon. So, what began the era of plagiarism? Many people blame the Internet for giving the public free access to that one precious commodity--information. However, it is clear that plagiarism existed long before documents were posted on the World Wide Web. Since the advent of the Internet it has became easier to falsify credit for works, however it has been happening for years. Some people claim that Aesop never really wrote those fables, and others claim that William Shakespeare’s sister, Elizabeth, was the mastermind behind his great dramatic works. From this it becomes clear that fraud is no new issue, however, the increased frequency is something to ponder. It is my belief that the amount of plagiarism has increased due to the Internet and the accessibility of such a vast amount of information. Let me show you just how easy it is to get a complete term paper on any subject off the net. While looking for information on Google (www.google.com), a popular Internet search engine, I ran across several paper mills. These sights boast of having reputable resources and fantastic papers. One such sight called The Paper Geeks sells term papers for only $9.85 per page. This sight claims to have been in business since 1994 and they also claim to have a paper on every topic imaginable.

Strategic Management and Production Differentiation Efforts

Government policies can have a significant impact on the average profitability of firm s in an Industry. Government, however, Is not Included as a potential threat In the five forces model. Should the model be expanded to include government (to make a â€Å"six forces† model)? Why or why not? 2. How would you add complementary to the five forces model? In particular, if an Indus try has large numbers of complementary, does that make It more attractive, less attractive, or does it have no impact on the industry attractiveness?Justify. 3. Which firm will have a higher level of economic performance: (a) a firm with valuable, rare, and costly-to- Imitate capabilities competing In a very attractive Industry or (b) a firm with valuable, rare, and costly-to-imitate capabilities competing In a very unattractive Industry? 4. Will a firm currently experiencing competitive parity be able to gain sustained advent age by studying another firm that is experiencing competitive advantage? Why or why not? 5.Firms engage In an actually called â€Å"forward pricing† when they establish, during the e rely stages of the learning curve, a price for their product that is lower than their actual costs, in an dedication of lower costs later on, after significant learning has occurred. Under what conditions, if any, does forward pricing make sense? What risks, If any, do firms engaging In forward pricing f ace? 6. When GOES exist, firms with large volumes of production will have lower costs than too SE with smaller volumes of production. The realization of these economies of scale, however, is far from

Communism in Russia essays

Communism in Russia essays Communism is a form of government where a society works toward the benefit of the community. When Russia rebelled against the monarchy held by the Czar, Lenin established communism as the new form of government. After his death, they appointed two new leaders: Lenins faithful follower Joseph Stalin and Lenins most liked candidate Leon Trotsky. But this was a bad choice for the Russians as one of these two leaders was corrupt. Because of this, communism in Russia failed. Communism works in theory, but it has yet to be proven. No country that has established a communistic government except us Smurfs. When Russia was a monarchy (power held by a king and queen and successors are next of kin), several underground factions grouped and contemplated a revolution. The leader: Vladimir Ilich Ulyanov (a.ka. Lenin). When the revolution over took the Czar, Lenin declared Russia a communistic country. This then lead to organization of private enterprises that would benefit the whole country of Russia. Of the many leaders under Lenin, two stuck out the most in the crowd, Leon Trotsky and Joseph Stalin. When Lenin started to suffer from cerebral hemorrhage 5 years after the takeover, people started to look for a successor. Leon Trotsky, a man of charismatic qualities, was the obvious candidate, but likewise Joseph Stalin was rapidly gaining control of the organizational levers. Before he lost his ability to speak, Lenin invited Trotsky to open an attack on Stalin. But Trotsky chose to bide by his time and possibly contemplating an alliance with Stalin. Stalin moved rapidly to consolidate his hold on the party organization and Central committee. Amongst this, Trotsky lost most of his opportunity for establishing himself as Lenins successor. He later recalled the reason for his failure was out of reluctance to assert himself while Lenin was still dying. Stalin had gained all this...

5 Strategies to Overcome Your Essay Writing Anxiety

5 Strategies to Overcome Your Essay Writing Anxiety 5 Strategies to Overcome Your Essay Writing Anxiety There will be some times in your student life when you will have to deal with writing anxiety or writer’s block. It will stop you in your tracks. The words will escape your mind instead of rolling off of your tongue. It happens even to the best writers, so don’t think that you are doing something wrong. However, there are times when you can’t just hang it up for the night: you have to hit that deadline. So, when you hit that â€Å"brick wall†, here are some things that will break right through it, so that you can get back to the process. Writing Buddy.  When times are getting tough and you feel as though you can’t pull through, you can really benefit from having a writing buddy. They act as a great sounding board to bounce some ideas off. They can also help you decide on what to write when you get stuck. Get yourself a writing buddy (your friend or your group mate), so that when you are stuck, you can get in touch with them and they can help you work your way out of it. Assess Your Strengths.  Understand what you are good at. There are certain styles of writing that you will do better than others. For example, not everyone can write creatively. Some can do it without an issue. Others are great with academic pieces. Gravitate around the assignments that you are good at. If there are parts of an essay that you are good with, skip to that section. You don’t have to write a paper from beginning to end. When you have the best part of your paper written, it will be much easier to complete it by adding what is missing. Understand the Process.  Many writers get stuck because they have some unrealistic ideas about the writing process. Some writers expect to handle a writing assignment in a certain amount of time and then if they fail to meet their expectations, it makes it hard for them. Writing is such a mental game. You need to not only understand what you are writing about, but you also have to know that there will be times when even the simplest assignments take too long. Give Yourself Some Credit.  You need to give yourself some credit for being able to write the way you do. It is not always easy and sometimes you just need to give yourself a pat on the back. Think about your accomplishments.  When it comes to understanding the writing process, you have to realize that a large portion of it is mental. If you are not in the right mindset, you may not be able to effectively write the papers that you are trying to finish. You need to understand the writing process and realize that sometimes you won’t get it right the first time around. Get Support.  If you are still struggling, you can always seek professional essay writing help online. It is the best way to get out of funk because the professional writers have many tips that you can use. They can help you brainstorm ideas, come up with a good topic, and assist you when you are stuck. When you are feeling anxious, they can walk you through the writing process and make it much easier. These tips will help you when you get in a jam. If you have the time, you can always walk away and come back to it later. The ideas will start flowing again and you can get back to work. Take a walk, get a snack, or do a couple of jumping jacks. Just break your train of thought and watch the ideas flood back in.