Issues in Auditing and Professional Practice free essay sample

We all consider different risks are less offensive than others and some are willing to take chances others would not even contemplate. Is this a question of morality or being smart? Is smartness driven by greed or is it a matter of testing one’s ability to soar and succeed and seeing how much they can get away with without being caught? I would argue that it has to be driven by some form of self gain or the motivation would be lost. Certainly this was the case in the Enron scandal. Ethics would say that as long as no harm is done to others then it is fine. Law would look further to see if the â€Å"intention† behind an action is to deceive even if no harm was done up until that point. Therefore, the law is there to curb the â€Å"temptation† for doing things that could possibly cause harm to others. We will write a custom essay sample on Issues in Auditing and Professional Practice or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Most laws are reactive rather than proactive as they are only established when there’s a breakdown in a presumed ethic or social responsibility. Section 404 of the Sarbanes-Oxley Act 2002 is a section that helps detect and prevent fraud from happening; however it has taken several major company collapses and losses to thousands of investors for this law to eventuate. This section is not an end to all fraud however as it has been recognised that â€Å"governments cannot legislated against corporate collapses or for corporate integrity† as the former ASIC chairman David Knott said in the article published by The Australian Financial Review on July 18th 2002. As efficient as section 404 may now appear to be, it would be ineffective if the methodologies change. For example, the introductions of CDOs and their complexities appeared reasonable at first. It wasn’t until all the flow-on effects of years of subprime lending that the effect of such dealings showed its flaws. As the status quo changed and accounting rules changed to fair value accounting the basis of the structure upon which the idea of CDOs was built on changed resulting in endless consequences. The â€Å"intentions† of such schemes as the world came to know was greed – a trait that does not sit well with ethics. Now the world is paying the price. Is this judgement day for the world to stand up and say â€Å"no† to greed and â€Å"yes† to ethics? Is this an outcry for more regulation or for ethics? Alas, we have short memories and as we know, unless there’s a policeman behind us we will break the rules. This is why the need for Audit Committees and independent Non-Executive Directors has appeared in the financial world. The opportunist in us prevents us from being totally ethical beings as unfortunate as it may be. We are all ethical when conditions are favourable to us, only a few people stay morally tuned when going through tough times and those are the people who have stuck to their beliefs, whether those beliefs are moral or economic beliefs. I have found no greater satisfaction than achieving success through honest dealing and strict adherence to the view that, for you to gain, those you deal with should gain as well†. Alan Greenspan (American economist and former chairman of the Federal Reserve of the United States from 1987 to 2006). Question 1: (Chapter 10 â€Å"Australian Wheat Board†, p135 Question 4) Discuss the lessons to be learnt from the AWB s candal. The Australian Wheat Board (AWB) case illustrates how, despite the introduction of laws such as CLERP 9 (2004) to combat corporate fraud, there still exist opportunities for fraud to occur and executives who take those chances. There are lessons to be learned from this case relating to the culture in which management operated, and the importance of risk management and internal controls. The timeline shown in Appendix 1 lists the chronology of events concerning and surrounding the AWB since the first Gulf war in Iraq in 1990 through to its exposure in 2006. This provides the key background details about the case. The consequences of the AWB fraud have been vast. According to Commissioner Terence Cole who headed the inquiry to determine if the â€Å"AWB or its officers broke any Australian Laws† reported the following consequences: (Johnson R. 2007, p126-127) -The AWB lost its reputation -Shareholders lost half the value of their investment through a decline in share prices during 2006 placing the company in a vulnerable state to a takeover -Trade with Iraq worth over AUD$500 million has been forfeited -Many senior executives have resigned Some companies will not deal with the AWB -Some wheat farmers are unwilling to trade with AWB in Australia and overseas -Australia’s reputation in international trade has been tarnished -The Iraqi Grains Board suspended purchases of wheat from the AWB, Iraq being one of AWB’s top three export markets -The AWB lost its right to veto any application by competitors to export bulk whea t supplies From a legal point of view Professor Ramsay, a corporate law professor at the University of Melbourne, stated that the directors, including non-executive directors in the audit and risk committees breached their duty of care under Section 180 of the Corporations Act (Refer Appendix 2) which requires company officers to act with â€Å"care and diligence†. Section 181 also requires that these duties be discharged in â€Å"good faith and for a proper purpose†. In the 2003, 2004 and 2005 Annual Report of the AWB it is stated that one of the audit committee’s roles is â€Å"to monitor policies and procedures to ensure compliance with statutory and legal, financial and corporate governance responsibilities†. It would appear that the audit committee in this case did not perform its corporate governance responsibilities very well particularly when directors with certain skills and industry knowledge should have known or ought to have known certain facts, in this case that the trucking fees were not genuine and were likely to be contraventions of the United Nations sanctions on Trade with Iraq.

Free Essays on Morrison´s Treatment Of Female And Male Psychology In 1937

, it is evident that Nel could shine and feel herself in Sula’s company. To conclude, we can say that both, Sula and Nel are linked no... Free Essays on Morrison ´s Treatment Of Female And Male Psychology In 1937 Free Essays on Morrison ´s Treatment Of Female And Male Psychology In 1937 In examining Morrison’s treatment of female and male psychology in â€Å"1937† we can appreciate an important difference in the character’s behaviour. We can say that Sula and Nel represents two essential and complex parts (fearless-weakness) of a sole woman, while Jude seems to symbolise men’s simplicity and chauvinism. From the female point of view, the author shows us that women (in this black comunity) are complex and decided. We see complexity since Sula and Nel are combined to create a complete being. Sula and Nel are polar opposites, however they need each other in order to exist. On the one hand, Sula has the appearance of a seductive and daring woman. When she returns to the Bottom, after ten years of absence, she is described as a â€Å"movie star†(90) who â€Å"attracts the glances of old men†(90). She behaves in a daring and careless way; we can see that when she argues with Eva, â€Å"don’t talk to me about how much you gave me, big mamma, and how much I owe you†. But at the same time she shows care and compassion when she asks Nel what to do with her grandmother. Sula says to Nel â€Å"you always had better sense than me. Whenever I was scared before, you knew what to do†(101), so we realise that Sula needs Nel’s support to make a decision. On t he other hand, Nel shows the stereotypical good qualities of a mature woman. Opposed to Sula, Nel is married and leads a common way of life. She takes care of her children and she is very devoted to household activities. Nel enjoys her motherhood and her marriage, but we realise that she does not feel complete .Now that Sula is back, Nel feels renewed and strong. â€Å"Her old friend had come home. Sula. Who made her laugh, who made her see things with new eyes, in whose presence she felt clever, gentle and a little raunchy†(95). In other words, it is evident that Nel could shine and feel herself in Sula’s company. To conclude, we can say that both, Sula and Nel are linked no...

The Oda Nobunaga's Restoration Essay Example | Topics and Well Written Essays - 1250 words

The Oda Nobunaga's Restoration - Essay Example Both Meiji and Nobunaga are believed to have similar political philosophy evidenced in the need to unify the society. Meiji Restoration had to deal with dissenting forces which had thrived under Tokugawa regime for a long period of time. Meiji was forced to be as forceful and unifying as Nobunaga during the last third of the 19th century through the early 20th century Japan following many decades of unresolved social differences, ideological wars and the threat of the Shogun attack (Turnbull 99). From these different sources of offensive power, the Restoration leadership prioritized the policy of power consolidation under the emperor in as much the same way as Nobunaga did in the 16th century. In the course of the new political dispensation, both Meiji political elite and Nobunaga regime faced similar challenges staged by isolated, but fanatical supporters of the status quo. For Nobunaga, the adamant Ikko sect stood out with its religious policy against Nobunaga’s efforts to bring the country together by maintaining the support of minor local rulers (Turnbull 13). The sect also expanded its influence by supporting Yoshiaki, and by rallying its supporters along the influential daimyo of a number of administrative regions. In all, the 16th century ruler battled the Ikko sect through direct confrontations and indirectly for over a decade until he achieved unity of the society. According to Turnbull (100) it was only through peaceful process overseen by the royal court at Kyoto that the Nobunaga regime successfully overcame of the Monastery of Hongan Temple in Osaka. The monastery was most one of the most valued political and military complexes that kept the Ikko’s spirit of resistance alive. After assuming control of several manors and religious constituencies, Nobunaga strengthened his control of the samurai warriors and

International Economic Essay Example | Topics and Well Written Essays - 1750 words

International Economic - Essay Example This would lead customers to prefer the old company than the new one and thus the infant industry would be trapped in a vicious cycle and in the end would have to close down. The infant industry argument is regarded as one of the greatest arguments of protection known. The argument claims that newly developed small firms should be granted some protection for their survival. The new firms have very little chance of competing with the already established and flourishing old firms in the developed countries that is why they require some sort of protection to enable their survival. The already established industries have more exposure to the world and have greater knowledge of the ways of production, market, labor etc and are able to sell their goods at a lower price in the international market without suffering any kind of loss, in fact for a greater profit. On the other hand, a firm producing the same product in a relatively new setup industry would not have the same production technologies available to it. The employees and the management would lack the experience and knowledge. A head on competition with the old industries, would make them a cripple and they might have to close down. Now narrowing it down to the international scenario, we see that developing countries are the ones that need the protection more. They lack the basic resources required to establish an industry and even if established they have little resources or talent to keep it thriving. Instead they become victim to the developed countries, and can not meet their standard of production, quality, expertise etc. The under developed nations lack human resources and therefore can not develop the natural ones. As the porter model suggests the availability of raw material can not give an industry a competitive edge until and unless we are able to develop and upgrade them. However the third world country lacks the modern technology and knowledge base that the developed countries possess. Therefore no matter how hard they fight, no matter what advertising policies they adopt, it is very difficult for them to come up to the mark and challenge the old firms. Thus the laws of humanity suggest that some so rt of protection must be given to "infant industries" for the purpose of their survival. These protections can be given in many forms. For instance, Quotas. For many years, the textile industry of Pakistan, India and Bangladesh have been given subsidies. Also protection can be given in the form of import tariffs. With this the domestic price of the goods will rise and the imports will decrease from the rest of the world. If the prices are raised within a certain limit then the firm would be able to cover its high production costs and then remain in business. After a span of some years, these firms would acquire more experience and knowledge which in turn would lead to them being able to produce more cheaply. The firms would then do the same things that the developed country firms did and thus would be able to improve even more. So protection in simple words, gives an infant industry time to settle into the fast paced world. Furthermore since the firm's production efficiency would improve, the

Situation analysis of Grill`d Essay Example | Topics and Well Written Essays - 2250 words

Situation analysis of Grill`d - Essay Example The paper presents a brief situation analysis of Grill’d comprising major components to it; market analysis, product analysis, competition, distribution analysis and SWOT analysis etc. This paper highlighted that Grill’d, though started as a small upstart in 2004, has now emerged to be a big company operating through 51 own and franchised businesses and delivering quality and fresh burgers across major towns of Australia. Local marketing has been a significant marketing strategy, whereas franchising and Airstream by which it sends its van with burgers to various programs and events are other significant distribution strategies. As far as competition is concerned, the company faces quite fierce competition from local as well as multinationals such as McDonald and Burger King. It has more opportunities since it can always ensure its presence whenever there are events or festivals. To develop a comprehensive marketing plan about the product or service being marketed usually requires formative research that can flesh out details of strengths and opportunities the firm experiences. With a situation analysis, the firm can look inward to understand its strengths and weaknesses and look outward to see what its opportunities and threats are. Grill’d is a chain of burger bars designing, making and selling fresh, healthy and quality beef, chicken breast and lamb burgers. When the first Gril’d restaurant was opened in Melbourne in March 2004, it has truly caused people to think of ‘quality meal-sized burgers’ to be available in parts of Australia and the dream became reality that the company opened as many as more than 45 branches in several regions of Australia such as Brisbane, Coolangatta, Sydney, Newscattle etc. (Franchise Business, 2012) The company operates through its won as well as franchised stores with a view to meet an on going and ever increasing demand for quality hamburgers made with fresh and fine ingredients of chicken and beef. As far the basic marketing concept is concerned, it should start with potential customer needs, but not with production process (Perreault, Cannon and McCarthy, p. 6). A successful marketer is one who anticipates needs and determines what specific goods or services to be offered to target the customers. Grill’d is another example for how successfully a marketer can anticipate needs and thus seize marketing opportunities. It has been a major reason why Grill’d is Australia’s one of the fastest growing hamburger retail networks (dcstrategy.com, 2012). It not only anticipated the customer needs for burgers, but also the latent customers’ seeking of quality, fresh and fine ingredients for food or related items available in the market. The Market Situation As noted by the 2007 CEO of Grill’d, Simon Crowe, the company mainly appeals to a wide spectrum of customers, being the primary targeted market as people between the ages of 21 and 28. Quite specifically, this generation highly particular about fast food and are becoming greatly familiar with fast food concept, but are health conscious too. Grill’d is targeting this generation since they want food that is adult-oriented with a concept of ‘f un-food designs’ and they expect it from reliable brand (The Australian, 2007). A target market comprises of set of buyers who share common needs, characteristics or features that the marketer decides to serve them (Armstrong and Kotler, 2005, p. 199). Buyers have unique needs and wants that the company target them with certain product or service

Bacterial Transformation Efficiency: E.Coli with pGLO

Bacterial Transformation Efficiency: E.Coli with pGLO Bacterial Transformation Efficiency in E.Coli with pGLO Plasmids By: Richard Stone Introduction The conversion of one genotype into another by the introduction of exogenous DNA (that is, bits of DNA from an external source) is termed transformation. The transformation was discovered in Streptococcus pneumoniae in 1928 by Frederick Griffith; in 1944, Oswald T. Avery, Colin M. MacLeod, and Maclyn McCarty demonstrated that the transforming principle was DNA. Both results are milestones in the elucidation of the molecular nature of genes. 1 Bacteria transformation is the process of a bacteria absorbing and expressing foreign genetic information using plasmids. Plasmids are small circular molecules of DNA that holds a small number of genes. The plasmids used in the experiment have the ampicillin resistance gene. Ampicillin (amp) is an antibiotic used to kill bacteria such as E. coli, the bacteria used in the experiment. E. coli (Escherichia coli) is a simple bacterium commonly found in our bodys and in everyday life but most commonly found in mammals intestines. Glowing Fluorescent Proteins (GFPs) is the gene found in jellyfish that holds bioluminescent properties and glow under UV light. By knowing the location of the gene, scientists can cut out the GFP gene from the jellyfish DNA. They do this using restriction enzymes to which recognize and cut DNA in a specific region of nucleotides to acquire a specific gene. Once the gene is isolated, it can be used in the experiment and glued into a plasmid that contains the AMP gene. This is done by sticky ends as the Jellyfish DNA binds to the amp resistance plasmid using hydrogen bonds which are hen sealed by DNA ligase. This creates pGLO a plasmid which is used in the experiment in the transformation of the bacteria. Before it can be part of the transformation the bacteria must be made competent to accept the pGLO. This is done by heat shocking the bacteria which makes it easier for the pGLO to be incorporated into the bacteria. For the bacteria to fluoresce sunder UV light it must be in presence of arabinose sugars, which turns on the gene for the production of Glowing Fluorescent Proteins.2 The amp Resistance gene enables bacteria to survive in the presence of the antibiotic ampicillin. When a plasmid containing both the GFP gene and AMP gene (pGLO) is transferred into an E. coli bacterium, the transformed cells can be grown in a culture dish that contains ampicillin. Only a small number of bacteria cells will be transformed and grow on the LB (lysoge ny broth) and amp plates and glow. 3 The experiment demonstrates how Bacteria is modified to express a specific gene through the process of bacterial transformation. The purpose of this experiment is to find the efficiency of bacterial transformation in E. Coli bacteria by observing their expression of the plasmids. This is calculated by determining the frequency of the bacterium with GFPs and arabinose sugars by counting the glowing colonies. It was the results for each plate was hypothesized before the experiment. The LB plate with only the bacteria and no pGLO administered will grow a lawn of bacteria and have no glowing properties. The LB with ampicillin but bacteria without pGLO will not survive at all and there will be no bacteria growth. The LB plate with amp and bacteria with the pGLO will have bioluminescent properties but only a very small percentage of the bacteria will survive the amp and bacterial transformation will occur. Finally, the LB with no amp but the bacteria with the pGLO will form a lawn of bacteria and the bacteria that is transformed will glow like the previous plate. The efficiency of the bacterial transformation is hypothesized using in class discussion and background knowledge, to be about 810-4 %. 4 Materials and Methods E. coli bacteria cultures 100-1000  µl micropipette 0.5-10  µl micropipette sterile tips 2 sterile 15-ml test tubes 500 ÃŽÂ ¼L of ice cold 0.05M CaCl2 (ph. 6.1) 500 ÃŽÂ ¼L of lysogeny broth/agar a spreading rod Bunsen burner 4 agar plates: 2 ampicillins+ and 2 ampicillin an incubator a sterile inoculating loop 10 ÃŽÂ ¼L of pAMP solution a timer ice tape sterile glass beads a water bath 1. Use a permanent marker to label one sterile 15-ml tube +, and another -. 2. Use a 100-1000  µl micropipette and sterile tip to add 250  µl of CaCl2 (calcium chloride) solution to each tube. 3. Place both tubes on ice. 4. Use a sterile inoculating loop to transfer a visible mass of E. coli from a starter plate to the + tube: a. Sterilize loop in Bunsen burner flame until it glows red hot. b. Carefully, stab loop into agar to cool. c. Scrape up a visible mass of E. coli, but be careful not to transfer any agar. (Impurities in agar can inhibit transformation.) d. Immerse loop tip in CaCl2 solution and vigorously tap against the wall of the tube to dislodge bacteria. Hold tube up to light to observe the bacteria drop off into the calcium chloride solution. Make sure cell mass is not left on a loop or on side of tube. e. Sterilize loop before setting it on the lab bench. 5. Immediately suspend cells in the + tube by repeatedly pipetting in and out, using a 100-1000  µl micropipette with a fresh sterile tip.a. Pipet carefully to avoid making bubbles in suspension or splashing suspension far up sides of the tube. b. Hold tube up to light to check that suspension is homogeneous. No visible clumps of cells should remain. 6. Return + tube to ice. 7. Transfer the second mass of cells to tube as described in Step 4, and resuspend cells as described in Step 5. 8. Return tube to ice. Both tubes should be on the ice. 9. Use a 0.5-10  µl micropipette to add 10  µl of 0.005  µg/ µl pGFP solution directly into cell suspension in the + tube. Tap tube with a finger to mix. Avoid making bubbles in suspension or splashing suspension up to the sides of the tube. [DO NOT ADD pGFP TO THE - TUBE.] 10. Return + tube to ice. Incubate both tubes on ice for 15 minutes. 11. While cells are incubating, use a permanent marker to label two LB plates and two LB/amp plates with name and the date. Label one LB/amp plate + GFP. This is the experimental plate. Label the other LB/amp plate - GFP. This is a negative control. Label one LB plate + GFP. This is a positive control. Label the other LB plate - GFP. This is a negative control. 12. Following the 15-minute incubation on ice, heat shock the cells in both the + and tubes. It is critical that cells receive a sharp and distinct shock: a. Carry ice beaker to the water bath. Remove tubes from ice, and immediately immerse in 42 °C water bath for 90 seconds. b. Immediately return both tubes to ice, and let stand on ice for at least 1 additional minute. 13. Place + and tubes in test tube rack at room temperature. 14. Use a 100-1000  µl micropipette with a fresh sterile tip to add 250  µl of sterile LB medium to each tube. Gently tap tubes to mix. This will allow the cells to recover from the heat shock. 15. Use the matrix below as a checklist as + and cells are spread on each plate: 16. Use a 100-1000  µl micropipette with a fresh sterile tip to add 100  µl of cell suspension from the tube onto the LB plate and another 100  µl onto the LB/amp plate. 17. Use a 100-1000  µl micropipette with a fresh sterile tip to add 100  µl of cell suspension from the + tube onto + LB plate and another 100  µl of cell suspension onto + LB/amp plate. [Do not let suspensions sit on plates too long before proceeding to Step 18.] 18. Use sterile glass beads to spread cells over the surface of each plate: a.Obtain four 1.5 ml tubes containing at least five sterilized glass beads. b.Lift lid of one plate, only enough to allow pouring of the beads from one of the 1.5 ml tubes onto the surface of the agar. Replace plate lid; do not set the lid down on the lab bench. Repeat for all plates. c.Use beads to spread bacteria evenly on plates by moving plates side to side several times. Do not move plates in a circular motion. d.Rotate plates  ¼ turn, and repeat spreading motion. Repeat two more times. The object is to separate cells on agar so that each gives rise to a distinct colony of clones. 19. Let plates set for several minutes to allowing the suspension to become absorbed into the agar. Then wrap together with tape. 20. Place plates upside down in 37 °C incubator, and incubate for 12-24 hours, or store at room temperature for approximately 48 hours.5 Results Transformed cells Non-transformed cells LB/amp Bacterial Growth in form of green colonies No growth on plate LB Growth spread across entire plate (bacteria lawn) Growth spread across entire plate (bacteria lawn) Table 1. the E. coli bacterial plates after incubation. Discussion Before the experiment was conducted the results of each plate was hypothesized. It was believed that the plate with only the LB and no plasmids added would grow a lawn of bacteria, this was proven correct by the experiment. The plate with LB and ampicillin but no pGLO was predicted to have no growth, which was also proven correct by the experiment. The plate with LB and ampicillin but the bacteria was administered with the pGLO was predicted to survive the amp but not in very large quantities. Finally, for the plate with only LB but with the pGLO administered to the bacteria it was hypothesized that it would glow, not necessarily in large quantities but at least a little. This was different from the results of the experiment in which the bacteria did not show bioluminescent properties. This can occur for numerous reasons, the lack of bacteria that was transformed, unsterile equipment, improper heat shocking to make the bacteria competent. While all these are the possible reasoning fo r the experiment results the most probable cause for the plates to not grow is the lack of arabinose sugar which is an important part in the expression of the GFPS (see introduction). If the plates lack the arabinose sugar the GFP proteins may not be expressed. This explains why the LB only plate with the pGLO did not produce transformed bacteria. This also draws questions to why the plate with LB and ampicillin and the transformed bacteria. Why would it glow if it didnt have any arabinose sugar? This most likely is explained by the fact that it must have been administered in the LB but not in the others.3 The transformation Efficiency was determined by counting the number of colonies on the LB/amp plate pGFP. Any bacteria that shows light under the UV light must have accepted the plasmids and successfully transformed the desired genes to survive the lb/amp plate and express the GFP gene. Each colony represents one bacteria that has been transformed. Using this the efficiency can be determined. Transformation efficiency is expressed as the number of antibiotic resistant colonies per  µg of pGFP DNA. To find this the mass of the pGFP used must first be determined by the formula Concentration X Volume = Mass. This is shown in figure 1 and was calculated using the formula 0.005  µg / µl x 10  µl = 0.05  µg. Then using the formula to determine the total number of cells per plate the fraction of cells suspended onto the +LB/Amp plate. This is shown in figure 1 and was calculated using the formula .005  µg/510  µl=9.810^-5  µg / µl this number must them be multiplied by 100 because there are approximately 100 cells in use. This is calculated in figure 1 and is solved to be 9.810^-3. To determine the transformants per microgram the formula (total transformed cells/cells per plate)/10000 to find the efficiency in transformants per microgram. This is solved in figure 1 to be 8.673 transformants per microgram. Then the Transformation Efficiency can be found. This is shown in figure 1 which uses the formula (Total cells to start / total microliters) x 100 microliters to find the total number of cells on the plate. Then the formula (Transformants/ Total cells) x100 = percent of efficiency. This is calculated as (8.673 transformants/ 1,960,784,314) x100 to calculate a transformation efficiency of .000004335% or in scientific notation 10x 4.3355 ^ -6 Before conducting the experiment, it was hypothesized that the transformation efficiency would be about 810^-4%. After doing the experiment the transformation efficiency was found to be 4.33510^-6% or 8.673 transformants per microgram. This proves the percentage of efficiency to be significantly lower than hypothesized. The transformation efficiency being lower than expected shows the rarity of this specific form of genetic modification. The experiment tests how rare it is for the genetic modification to occur and demonstrates the results of the modification and its effect on an organism. Citations Griffiths, Anthony JF. Bacterial Transformation. An Introduction to Genetic Analysis. 7th  Edition. U.S. National Library of Medicine, 01 Jan. 1970. Web. 31 Dec. 2016. Bacterial Transformation. SpringerReference (n.d.): n. pag. Cold Spring Harbor  Laboratory. Dolan DNA Learning Center. Web. Reece, Jane B. Campbell Biology, Volume 1. Boston, MA: Peason Learning Solutions, 2011.  Print. Chapter 20 Transfer, Genetics, And Information. BIOTECHNOLOGY: BACTERIAL  TRANSFORMATION* (n.d.): n. pag. Web Lab Center Bacterial Transformation. Lab Center Bacterial Transformation. N.p., n.d.  Web. 03 Jan. 2017. Bacterial Transformation. SpringerReference (n.d.): n. pag. Web. Role As A Student Nurse | Reflection Role As A Student Nurse | Reflection This essay will discuss a significant event in relation to the peoples priorities identified within the Healthcare Quality Strategy. It will also discuss my role as a student nurse in relation to a patient who is receiving palliative care. The essay will demonstrate my understanding and views on reflection and the issues surrounding my practice. I have chosen Gibbs (1988) reflective framework as it has a structured format and six steps which follow in order starting with a description of the event and ending with an action plan for future practice. The steps are Description, Feelings, Evaluation, Analysis, Conclusion and Action Plan (Gray, 2007). Reid, (1993) describes reflection as a process of reviewing an experience of practice in order to describe, analyse, evaluate and so inform learning about practice. In May 2010, the Scottish Government introduced the Healthcare Quality Strategy for NHS Scotland, their aim is to deliver the peoples priorities which are: firstly caring and compassionate staff and services, good communication and a clear explanation about conditions and treatments, effective teamwork between clinicians, patients and others, a clean and safe care environment, continuity of care and clinical excellence. Secondly, to bring together the patients priorities as well as the values of everyone working within the NHS Scotland. Thirdly, by applying these three interventions and putting them into practice improvements within priority areas of the Healthcare Quality Strategy will be met (Scottish Government, 2010, p.6). This reflective account will identify the way in which these priorities were met in relation to my significant event and it will also confirm their importance. Description Whilst on my Management Placement I met Janet, she is 65 years old and has been admitted to my ward for palliative care. She has end stage bowel cancer and is awaiting a bed at the local hospice. All names have been changed to protect her identity and maintain confidentiality (NMC, 2008). Janets GP has requested that she be admitted onto the ward as she is now confined to bed because of increased pain and a general deterioration of her condition (Dougan and Colquhoun, 2006). Feelings Whilst carrying out my training as a student nurse, I have met a number of palliative patients and you feel helpless as to how to care for these patients. With regard to this experience my feelings are sadness, anger and helplessness. In relation to the peoples priorities, I must provide the best care for my patient and be caring and compassionate always (Scottish Government, 2010, p.6). The level of involvement from all members of the multidisciplinary team, the care and compassion shown to this patient at all times was very humbling (NMC, 2008). I was privileged to have the opportunity to be involved in Janets care as well as working within a ward of clinical excellence (Scottish Government, 2010, p.6). Evaluation A holistic approach with continuity of care is extremely important and all nurses have a central role in providing information, care and support (Kennedy and Lockhart, 2007). Excellent communication and good interpersonal skills are essential in order to provide Janet with the care she requires. Also when dealing with members of the multi-disciplinary team, effective teamwork is imperative again providing Janet and her family with continuity of care and the clinical excellence they require from all staff. I feel the Quality Strategy aim was achieved, as all staff when looking after Janet dealt with her in a caring and reassuring manner at all times, in turn providing Janet with the best care, whilst she was on the ward (Scottish Government, 2010). Analysis Palliative care helps to improve the quality of life for patients and their families who have to come to terms with the difficulties associated with life threatening illness. It is about identifying the patients needs through accurate assessment, good symptom control and sensitive nursing care (Scottish Partnership for Palliative Care, 2012). Over the next few days whilst looking after Janet and taking part in the ward rounds, I was able to plan Janets care. Whilst preparing Janets care plan I put some goals into place with the aim of making Janets stay in hospital as comfortable as possible and also to determine if Janets physical condition was improving or deteriorating (Richards and Edwards, 2008). When planning Janets care I took a holistic approach and looked at her physical, psychological, social, emotional and environmental needs. This included not only the patient, the hospital and any multi-disciplinary team members but also her husband and any other family members she would like involved (Dougherty and Lister, 2011). As Janets condition could change from day to day her care plan was reviewed on a daily basis and updated accordingly (Dougan and Colquhoun, 2006). As Janet was bed bound she required the assistance of two members of staff to assist her with her Activities of Daily Living (Hamilton and Price, 2007). Good personal care from the nurses and the nursing auxiliaries is paramount. As Janet is lying in the same position for a long period of time, the development of pressure ulcers can become a concern as her skin can breakdown quickly. The use of the Waterlow Risk Assessment Tool was used in assessing and establishing the needs of the patient; this involved regular positional changes, a specially prepared mattress for her bed or a cushion for their chair (Waterlow 2012). Following assessment the nurse developed a care plan in order to help maintain patient skin integrity and any actions or implementations which needed to be carried out (Anderson and Fletcher, 2007). In addition to caring for Janet on the ward I was given the opportunity to go to the Hospice and meet with Janets palliative care nurse and also be included in her multi-disciplinary team meeting. This meant I learnt more about Janets condition and therefore provided her with the best care I could whilst she is on the ward. Palliative care patients must have good symptom control of their pain and also nausea and vomiting. Janet was placed on a syringe driver to control her pain. A syringe driver is a small portable pump which is attached to the skin by a cannula and gives the patient a continuous dose of analgesics and/or anti-emetics (MacMillan Cancer Support, 2012). When dealing with patients who are receiving palliative care the peoples priorities are relevant. All nurses must be able to make the patient as comfortable as possible, be aware of their wants and needs and provide a safe and clean environment (Scottish Government, 2010, p.6). On reflection this event has brought further awareness of the level of involvement of staff members from nursing auxiliaries, nurses and consultants. This was shown by the number of multi-disciplinary meetings, assessments, re-assessments, written correspondence and working hours placed into looking after this patient. All staff members were committed to providing the correct input and treatment for this patient and to make her last few days as comfortable as possible (Scottish Government, 2008). Conclusion This reflection has demonstrated the difficultly in caring for palliative care patients. It requires a holistic approach to ensure that the patient and their family receive the best possible attention. Nurses have a duty to ensure that the care they deliver is of an acceptable standard (NMC, 2008). While participating in ward rounds I took on board the doctors instructions and carried out and prioritised the care of my patient, therefore making Janets stay in hospital as comfortable as possible. The code provides values, which can be adapted to any setting and as long as these are followed, nurses will be able to carry out their legal and professional duty of care (NMC, 2008). Identify Steps All staff on this ward were experienced in dealing with palliative care patients. However as a student you can be hesitant when communicating with patients and families at this difficult time for fear of saying something incorrect. Therefore education and training not only for students but for all staff across all care settings should be paramount in order to provide good palliative and end of life care (Scottish Partnership for Palliative Care, 2012). In relation to my transition from student to nurse, palliative care does not only deal with cancer patients but with patients who have long term chronic illnesses such as multiple sclerosis, heart disease and respiratory problems, therefore palliative care is relevant today and also in the future because we will be caring for an ageing population (Scottish Partnership for Palliative Care, 2012) In conclusion and in relation to The Healthcare Quality Strategy I feel that Janet was looked after in a caring and compassionate manner at all times and the nursing auxiliaries and nurses looking after Janet worked well together putting her first and treating her with respect at all times (Scottish Government, 2010). Action Plan Palliative care is a sensitive subject to deal with but I feel that as long as you treat the patient as an individual, listen to their wants and needs, then a positive outcome can be accomplished. Communication and good interpersonal skills are once again highlighted as an essential part of good nursing practice. I must be an effective communicator and be able to provide a high standard of care at all times and this is imperative when dealing with palliative care patients. I must keep my knowledge and skills up to date (NMC, 2008). Whilst on this placement I was expected to take control of situations and be able to communicate and deal with whatever is presented to me. You have to be able to stand on your own two feet and this will be imperative in my transition to becoming a registered nurse. Conclusion In conclusion and in relation to The Health Quality Strategy and my transition from student to nurse, Bowie (2010) states that positive practice should be highlighted as it allows others to learn from it and provides opportunities to improve the safety of patient care. Reflecting on these events has helped me to identify areas where practice needs improvement and given me a greater insight into my own role as a registered nurse.

Free College Essays - Symbolism in Hawthornes The Scarlet Letter :: Scarlet Letter essays

The Scarlet Letter  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Symbolism      Ã‚  The book The Scarlet Letter is all about symbolism.   People and objects are symbolic of events and thoughts.   Throughout the course of the book, Nathaniel Hawthorne uses Hester, Pearl, and Arthur Dimmesdale to signify Puritanic and Romantic philosophies.   Hester Prynne, through the eyes of the Puritans, is an extreme sinner; she has gone against the Puritan ways, committing adultery.   For this irrevocably harsh sin, she must wear a symbol of shame for the rest of her life.   However, the Romantic philosophies of Hawthorne put down the Puritanic beliefs.   She is a beautiful, young woman who has sinned, but is forgiven.   Hawthorne portrays Hester as "divine maternity" and she can do no wrong.   Not only Hester, but the physical scarlet letter, a Puritanical sign of disownment, is shown through the author's tone and diction as a beautiful, gold and colorful piece.   Pearl, Hester's child, is portrayed Puritanically, as a child of sin who should be treated as such, ugly, evil, and shamed.   The reader more evidently notices that Hawthorne carefully, and sometimes not subtly at all, places Pearl above the rest.   She wears colorful clothes, is extremely smart, pretty, and nice.   More often than not, she shows her intelligence and free thought, a trait of the Romantics.   One of Pearl's favorite activities is playing with flowers and trees.   (The reader will recall that anything affiliated with the forest was evil to Puritans.   To Hawthorne, however, the forest was beautiful and natural.)   "And she was gentler here [the forest] than in the grassy-margined streets of the settlement, or in her mother's cottage.   The flowers appeared to know it" (194) Pearl fit in with natural things.   Also, Pearl is always effervescent and joyous, which is definitely a negative to the Puritans.   Pearl is a virtual shouting match between the Puritanical views and the Romantic ways.   To most, but especially the Puritans, one of the most important members of a community is the religious leader; Arthur Dimmesdale is no exception.

Quantittative Research Essay

Quantitative research is very common in natural sciences. Quantitative research is used to verify or support a hypothesis that already exists. Being without the structure provided by a hypothesis in quantitative research between variables tested, may create feeling of insecurity. This is understandable since quantitative research on human behaviour has a more clearly defined research agenda. Research is conducted through a cycle of phases. The methods applied to carry out quantative research are data analysis, which is collected through statistics. The nature of this type of perspective is known as positivism because it strives to tell the world it can be understood in one context. Quantitative research uses a deductive approach, making predictions, and testing hypothesis that have already been carried out. (Coolican, H. 1999) Researchers of quantitative research work with numerical data by analysing numbers. Characteristics have to be put in place in order for results to be accurate and reliable. Prior to conducting a research, researchers have to state both hypotheses. The next task carried out prior to the research is to implement the procedure they are going to use. Researchers have to provide statistical meaningful data and in order to do this they have to use large enough samples of people. A quantifiable sample of 200 people is an absolute minimum in order to carry out a reliable statistical analysis. The accuracy of the research is important therefore correct procedures are employed to collect data analysis. In quantitative research due to the nature, certain types of methods are used to conduct research. Quantitative research is done through questioning and observing. Researchers can manipulate certain parts of the experiment when measuring the results. The methods are of systematic approach; the four main types of research used in quantitative research are descriptive or survey research, correlational research, casual comparative research and experimental research. (Bryman, A. 2004) Correlational research attempts to determine the relationships between two or more variables, experimental research attempts to look for an cause and effect between two or more variables. Correlational and group difference studies look at existing data this is a non-experimental study. The cause an effect here assess the relationship from one study that exists with another study which is the same. Whilst in casual comparative research the researcher has no control over the casual factor or independent variable because it is studied after the fact, this effect is also known as the dependent variable (D. V). Experimental research and casual comparative research looks at cause and effect relationship between two or more variables the difference between the two researches is that casual comparative research have no control whereas experimental research the researcher has control over the independent variable (I. V). (Bryman, A. 2004) A longitudinal survey was conducted looking at behavioural patterns of sport fandom’s. The usefulness of this research was to analyse the behaviour of human explained by social facts. Longitudinal studies can be useful because they study the same group of participants over a certain aspect as time passes. The survey examined showing the behavioural component of sport fandom attending games. The data was collected in consecutive seasons, the methodology of study was to be reliable and in order to do this they collected data between clubs. The advantage of this survey showed the composition of the crowd, and their overt behaviour. The usefulness of using quantative methodology was to measure overt behaviour, and the different aspects in measuring the composition of the sports crowd. This study can be replicated again to compare the quantitative methodology. In this research the reliability and validity is determined more than a qualitative technique. Even though the survey showed the composition of the crowd and their overt behaviour, the methodology does not attempt to explain the underlying assumptions of sport fandom. The individuals in the study are regarded as a â€Å"set of variables making them equivalent across persons and across situations†. (www) Structure interviews usually carried out on randomly selected sample of people. In a structured interview the researcher has pre set questions that a subject is required to answer in a given way. Structured interviews are conducted in a casual manner and may produce spontaneous and realistic answers. The standard interviews can be generalised and applied to the entire population. Sampling of subjects can be difficult, and formal interviews conducted in routine manner may not produce realistic answers. The British Crime Survey (B. C. S) carries out surveys of randomly selected sample of people questioned by structured interviews. In order to understand, the experience of crime and behaviour. (Bryman, A, 2004) In questionnaires and surveys the experiments can be studied on large sample of people. Researchers are able to ask questions about feeling and behaviour in real situations, the method is cheap. The selected people can be generalised about the real world because they are chosen randomly. In the questionnaire and survey the negative aspect can be that people may not respond truthfully. It is difficult to establish the cause an effect. Questions in surveys may not have been asked about variables. Also through surveys and questionnaires research is often collected which is manipulated. People’s responses are put in categories that might fit in order to make meaning. (Coolican, H. 1999) Asch (1951) study was conducted to carry out if conformity took place. Asch (1951) did a perceptual test to measure conformity; there were 36 confederates in the experiment, 20 trials took place. The study was carried out in a laboratory setting. In the experiment where a number of stooges who were confederates of the experiment. In the experiment the stooges where told to give incorrect answers. Participant found it hard in the perceptual test to identify which 3 lines was the same length has the standard line. In this study 74% of participants did agree with the stooges verdict and conformed. The mean average of conformity rate amongst participants was 32%. Many psychologists have criticised Asch’s study because they feel the participants where young offenders on probation. The set of participants were under authority figures acting has their experimenters. The other criticism Asch has received was how could one relate the perceptual task to conformity in real life. The other factor that could’ve affected conformity in the perceptual task was if there was one participant and one stooge, conformity would’ve been rather low than one stooge being present in the experiment; possibility of conformity would be then higher. The higher the status of stooge the likelihood of conformity would be higher, than if the stooge is a fellow student. Other factors considered to influence different results would be if lines where relatively similar to the standard line then the task would effect the conformity rate. It was a time consuming study, because one participant was tested at a time. In this study the participants were misleaded because of the stooges. The usefulness of the stooges in this experiment was to provide a result whether conformity existed. Rosenow and Rosenthal (1977) suggest that some studies, â€Å"researchers have clear expectations about what should happen in their research study this can affect on the outcome. In other words, to some extent, researchers find what they are expecting to find, simply because they are expected to find it†. (Coolican, H. 1999) Research can sometimes produce ambiguous interpretations where studies have manipulated the independent variable. Validity in experiments only exists if the true cause and effect relationship is identified. In experimental methods manipulation of one variable can take place in order to keep the other variables constant. Experiments take place to discover accurate and precise discoveries of relationships between variables. In order to rule out alternative confounding variables designs of experiments are carefully thought. Therefore a validity of experiment carried out on a study should help researcher in future to create and design better experiment. (Russel, J. 000) Researcher In quantitative research is a mere objective observer. In this research the researcher does not participate or influence what is being studied. This is the basic underlying assumption of the method that guides this study. It is through this sequence the types of data are collected. Experiments carried out in field studies are seen has reliable, because people react and behave in an everyday context. On the other hand labor atory studies can be unreliable because variables are controlled, they are low in validity and artificial. Coolican, H. 1999) Researchers use quantitative research in order to find results from experiments. Experiments used in social science have to be done so that they are internally and externally valid. (www. uwa. com In conclusion it can be said that some researchers find that some experiments using quantitative method have limited usefulness because of the low external validity for example of their inapplicability to the real world. On the other hand some researchers consider quantitative research can be statistically reliable. Some researchers find that studies in some cases are manipulated and the results are biased in the way they are measured. The determination of the reliability on quantitative research can be from one idea concept, product package if it is better than the alternative. Researchers using quantitative research see whether a particular population shares certain characteristics in common. Quantitative research is used in connection with statistical analysis and generalisation of descriptions. Therefore it is seen appropriate to be used in research to measure both attitudes and behaviour.

Obesity in children Essay

Introduction Childhood obesity is a major problem not only nationally but locally as well. Childhood obesity is a doorway to other major issues children suffer from in today’s society such as bullying, and is the major contributor to health related issues not only as a child but issues that will haunt their health in their future endeavors. Let’s Move is a fantastic campaign that brings awareness to the epidemic that is childhood obesity. Attention Getter As Americans we strive to create and maintain a family it’s in our DNA. The whole idea behind having children is to strive to make their lives as fulfilled and as joyous as possible, so how can we possibly look the other way when our children are choosing Xbox and chips over a nice home cooked meal and a game of neighborhood tag. Thesis Statement Over the past three decades the American rate for Childhood Obesity has astoundingly tripled. Today one in three children are deemed overweight or obese. The first step to solving this problem is recognizing it as an epidemic that is hitting OUR children. If we don’t solve this problem nearly one third of all children born in 2000 or later will suffer from diabetes at some point in their lives. Many others will face chronic obesity-related health problems like heart disease, high blood pressure, cancer, and asthma. Presenter Credibility I am by no means a pediatrician or an expert in child rearing. I have no children of my own yet, but I absolutely cannot wait to one day be a mom. All I know is what it’s like to chubby kid growing up and what it’s like to live life unhealthy and unhappy. Now that I’m older I can see ways that my healthy lifestyle is directly related to my mood. Statement of Motivation We are a country that undoubtedly love our children but somehow love has turned into overindulging and over caudling an issue that some just push under the rug to keep children happy; When in turn happiness through cookies will turn to bullying, health issues, and low self-esteem. It’s time to reevaluate how we make our children happy. Preview Thirty years ago, kids ate just one snack a day, whereas now they are trending toward three snacks, resulting in an additional 200 calories a  day. Portion sizes have also exploded. In total, we are now eating 31 percent more calories than we were forty years ago–including 56 percent more fats and oils and 14 percent more sugars and sweeteners. The average American now eats fifteen more pounds of sugar a year than in 1970. Eight to 18-year old adolescents spend an average of 7.5 hours a day using entertainment media, including, TV, computers, video games, cell phones and movies, and only one-third of high school students get the recommended levels of physical activity needed to burn half of these calories. This is terrible news for our kids, we should wake up and fix things before the somehow get worse than what they already are.

How to Write a Perfect Cosmetology Resume (Examples Included)

How to Write a Perfect Cosmetology Resume (Examples Included) someone once said â€Å"the clothes make the man,† but whoever that person was, he or she must not have had a great haircut. or facial. if you have had such an experience, then you know how much better and more confident you feel after a good appointment with your friendly local cosmetologist, who can help you make exactly the tweaks you need to make yourself shine. if you’re one of these skilled professionals yourself, think of your resume revamp as a makeover: taking what you’ve already got, and putting some gel and maybe a good moisturizer on it to take it to the next level. if you’re an aspiring cosmetologist or one who already knows the ropes, the key to your next great opportunity is your resume. as you start to think about how to construct your best resume, let’s look at three cosmetologists on slightly different paths: one just starting out, one hair stylist, and an esthetician.first up is ginny, who’s just starting out in the cosmeto logy field.download this resume in ms worduntil recently, ginny was a student, gathering experience while she completed her certificate and got her cosmetology license. so while she hasn’t been a fulls)How to Write a Perfect Occupational Therapist ResumeHow to Write a Perfect Physician Assistant Resume (Examples Included)How to Write a Perfect Receptionist Resume (Examples Included)How to Create a Perfect Retail ResumeHow to Write a Perfect Sales Associate Resume (Examples Included)How to Write a Perfect Social Worker Resume (Examples Included)How to Write a Perfect Truck Driver Resume (With Examples)

The psychological aspects of transgenderism Research Paper

The psychological aspects of transgenderism - Research Paper Example In this case, the book presents a significant interpretation of opportunities based on the data gathered during the research. The book offers findings from tracking of gender identity based on individual and groups; in fact, this tracking commenced in childhood, thereby leading to identification of these participants as transgender. The books explores the feeling of different participants due to their gender, thereby seeking to unveil factors that makes them developed a feeling of uncertainty regarding their gander identities. In addition, the book covers factors that facilitate embracing their transgender identity and the effort they make to meet other transgender people (Beemyn and Rankin, 232). The books present the form of discrimination and harassment that these transgender individuals are subjected to, especially in U.S and psychological charge of living in fear and secrecy. The book gathers ideas to support the notion that transgender people are increasingly subjected to viole nce, social and economic challenges, despite their discovery and recognition by the public, through rights movement; in fact, this book offers information that is supported by human testimony, thereby introducing plans for future research. â€Å"The Transgender Child: A Handbook for Families and Professionals† by Brill Stephanie and Pepper Rachel is a guide to assist parents in bridging gap in relationship with their transgender and gender-variant children. Moreover, this books is developed on research and ideas gathered from other authors based on experience (McElroy, 1). In this case, this book offers an overview of issues, ranging from health care to discussing issues with their transgender children. On the other hand, this book offers a combination of practical proposals and philosophy, which offers guidance that facilitate understanding and accepting their transgender children. Apparently, this book commences with a discussion of crucial terminologies and an overview of the broad range of issues (Brill and Pepper, 2). It is evident that, this book lays substantial emphasis on love, whereby these authors urge parents to navigate a course that offers a chance for supporting and offering unconditional love to their children. This book provides the reader a substantial solution to ordinary problems such as offering recommendations to parents in playing a role of answering questions from strangers. On the other hand, the book offers a basis of addressing various challenges; for instance, there are sample letters provided for parents to revise. In fact, these letters are vital for recognizing the status of child, and this is carried by the child and presented to the authorities. The book offers quotations from different parents, children and members of the society concerning their real-life viewpoint; in fact, offers education and guidance on health care professionals who deal with transgender issues and gender variant children (Keen, 43). Therefore, the book recognizes and acknowledges different challenges faced by transgender and gender-variant children; in fact, the authors proposed that families with transgender and gender variant children are expected to offer advocacy and parenting to their children. â€Å"Transgender 101: a simple guide to a complex issue†

Measures of Personality Research Assignment Essay

Measures of Personality Research Assignment - Essay Example e and practical rather than the abstract and theoretical, and finally Judgment-Perception (J-P) measuring someones preference for order and rules, rather than spontaneity and flexibility. All participants are tested through a series of questionnaires and their relative position on each of the four axes is mapped to get a complete 4-dimensional map of his or her personality. b. Circumstances under which the test is indicated : The test is used for predicting innate preferences for people for certain types of careers, and is used by recruitment agencies, the government and companies to assess the natural preferences for candidates or workers. In addition the test is widely used in education to assess the natural preferences and suitability of applicants for various courses, and in advising and counselling young people regarding a career choice. In addition, numerous people administer the test to themselves, to discover more about themselves, and it has been used in finding the right psychological type of partner by professional dating and matchmaking agencies. c. Reliability and validity : The MBTI has been studied by numerous researchers with regards to objectivity and validity, and most researchers have found that the eight preference poles correspond in practice to theory for most people. (Hammer, 1996). Tzengs (1984) factor analysis of 125 students confirmed the validity of the four axes based on the MBTI. d. Factors to be considered by user: Users often find that the test is more reliably scored when someone administers it rather than when they self-test it. In addition, the test indicators do not mean that users cannot progress in areas where the test has not shown them to have a natural preference – by training and trying hard, they can still progress. e. My own opinion of the usefulness. The test is essentially a psychological tool for assessing how people prefer things naturally. However its practical utility in the real world is severely limited as