Australian And Chinese Health Care Health And Social Care Essay

There are different wellness attention systems around the universe, such as Australian and Chinese wellness attention systems. Over the old ages Australia has faced turning demands on wellness support because of technological alterations, turning patient outlooks and an aging population. The Australian Government financess pharmaceuticals ( PBS ) and cosmopolitan medical services known as Medicare, they besides provide fiscal aid to public infirmaries, aged attention installations for the aged. The new Australian Government elected this twelvemonth will confront issues in the support and bringing of wellness attention. Internationally Australia ‘s wellness attention system ranks good, as Australia has low rate of infant mortality and high mean life anticipation. It is now a job as the wellness system is under force per unit area because of ageing population, the increasing of chronic unwellness ( because of fleshiness ) , and the wellness service administration is acquiring out dated. There are people that are advantaged and disadvantaged in wellness attention, and they remind wellness suppliers and the authorities that there can be no room for satisfaction, in respects to Australia ‘s wellness attention system. During the past 20 old ages China has undergone rapid alteration with a displacement from a planned socialist economic system to a state with more market influences [ 11 ] , and therefore a turning non authorities wellness attention sector [ 12 ] frequently in footings of little patterns outside the infirmary [ 13 ] . The Chinese authorities has made economic development a top precedence, at the disbursal of public wellness ( lift entree to wellness attention for the 800 million people populating in rural countries ) . The major alterations are the turning inequality in entree to wellness attention, increasing costs of medical attention, and the diminution of preventative programmes in some countries [ 15 ] . There is a demand to reorganize the public wellness system by beef uping connexions between the assorted public wellness administrations [ 14 ] . The Chinese authorities has progressively recognised the importance of puting in wellness, and bettering wellness attention services has become a cardinal component in economic development programs. China is besides confronting jobs that are apparent in Australia. This is because of increasing economic growing, alterations in life style that are now act uponing the form of wellness and diseases [ 16 ] . China besides has a big aged population, but unlike Australia China has a policy of one kid per household and no aged attention by the authorities like Australia supplying aged attention installations. It is therefore of involvement to compare the influences on the administration of wellness attention of a quickly altering society, as in China, with Australia and its comparatively unchanged construction despite social alterations.DiscussionAustralia has an country of 7,692,024 kilometers squared with a population of 22,446,815, which means 3 people per square kilometer. While China has a population of 1,328,474,000 on an country of 9598094 square kilometer covering 7.2 people per square metre. China holding such a large population requires much more support and installation to suit the population. Therefore, Organisations within the Chinese wellness service are divided into different degrees to let them to run better, but this besides introduces some common issues. Many jobs beset the Chinese wellness service is the irrational collocation of wellness resources, unjust privileges, the hold in implementing wellness steps in the countryside, and deficiency of authorities committedness to wellness. The development of basic wellness service administrations faces unprecedented challenges. In some towns, wellness forces are merely paid the basic pay, and sometimes this can non be paid on clip, which reduces the enthusiasm of wellness workers. The major issues faced by the Australian wellness attention systems are the support of modern engineering, in order to purchase new equipments, money is needed which will come from increased revenue enhancement. The willingness of physicians and other wellness professionals to work drawn-out hours has diminished as the wellness work force ages, and as persons seek to equilibrate work and household life. There are serious deficits of general practicians, tooth doctors, nurses and some cardinal allied wellness workers. Deficits are more important in outer metropolitan, rural and distant parts, particularly in Autochthonal communities, and in peculiar countries of attention, such as mental wellness, aged attention, and disablement attention. Access to wellness services is going less just. Another of import issue is that the patients ‘ out-of-pocket costs have grown 50 % in the past decennary and now, for some, show a ample barrier to needed attention. In Australia, most of the duty for wellness attention is by the federal authorities, in contrast to China where cardinal authorities has the chief duty. In China the entire wellness outgo is still increasing, from 74.4 billion in 1990, 202.6 in 2001 to 342 billion in 2006, while the cost in Australia is about 103.2 billion in 2008. Therefore, with great outgo rate, China is still considered as a state under development. China besides has a low gross domestic merchandise ( GDP ) of 4.5 % , whereas Australia has a GDP of 9.4 % significance Australia has a higher economic end product towards wellness attention. The Australian Health and Medical Service Act gives patients many rights and chances to act upon their attention through audience with wellness attention staff, while Chinese wellness statute law focuses on the rule of keeping patients ‘ independency but does non hold a particular jurisprudence to protect patients ‘ rights. Chinese patients have limited rights, for illustration, in the pick of intervention, but the jurisprudence besides states duties of the patients, e.g. cooperation with the physician in diagnosing and intervention, paying for medical intervention, detecting ordinances prescribed by infirmaries, etc. Therefore, the attitude of wellness attention staff to patients in Australia is based on a humane and understanding attitude towards each person, while in China the accent is on keeping the patient ‘s independency, and altering the construct of the wellness service from intervention to bar. In both states the focal point has changed from a biomedical to a bio-psycho-social theoretical account, with a more holistic position of the person, and from intervention inside to outside the infirmary. However, in Australia the development of quality confidence has progressed farther as a consequence of the higher developmental degree.DecisionIn decision, the analysed wellness attention systems showed unsimilarities in statute law, administration, and finance, but the two systems are based on similar critical premises, i.e. , uniting managerial-organisational efficiency with the humanitarian-egalitarian ends of wellness attention, and both of them are continuously determined to supply better wellness attention for all, but in a point of position Australian health-care services are good organised and good financed. Through international comparings, new attacks in the field of wellness attention can be found, and appropriate modern steps can be adopted in order to accomplish greater economic systems and more effectual programmes to back up the population.

Culture and Cultural Norms Essay

Culture can be referred to as a people’s way of life. It can be used to refer to the way we live and all that goes along with our life. That means that for us to have a life we have to be affiliated to a certain culture or to belong to a certain culture. To be in a certain culture, one has to comply will the cultural values, norms and expectations. Cultural values can be used or rather the term can be used to refer to the way we have our things done. Wee can not be able to have statistical averages on cultural norms. There are expected and also accepted practices in our society. Sometimes they may not be in line with the law or our policies. An example is a case where it is understandable and very normal to drive 5 miles above the speed limits. (http://www. changeculture. com/Webpages/Norms/Norms. htm) Norms have varying strength and thus they have very different consequences incase one violates these norms. If one lacks norms, this is referred to as economies and it is mostly associated with social breakdown and mental illness. This means that depending on the offense that one has committed they may be punished by their culture differently. They may be excommunicated by their community or anything that this community may think. (Westing, 1988) However, culture keeps changing and people in that culture move in pace with the change. This is why some people are more civilized than others. Due to this we find that some people have or seem to be more advanced then others. This can be used or is used in reference to some elite activities such as classic music, museum caliber art. There are times that one will move place to or one continent to the next and find that he can not fit in the next. This is because he finds that he really having a different way of life from the other people or the people that he meets. (http://www. changeculture. com/Webpages/Norms/Norms. htm) I once visited South America for one month in Peru. I was expecting a very normal life but I got some things that I least expected. Life was very different and that is when I realized I was in another world with quite a different culture. I was used to a life where we had a simple nuclear family where we have dad, mom and my brother and my two sisters. Down there I found that life is quite different. A simple family I realized consisted of the father, mother, children, uncles, aunties and the grandparents. All these were living in the same house under the same roof. There was a very different way of life here. Then when Sunday comes, I am a Christian and we go to church every Sunday. Here there were no churches and people used to pray under different groups at different places. I have never seen this before. There were sacrifices at the places where they prayed and they would slaughter animals and roast meat. This was very different from what we are used to in Florida. I also understood that there congregations were headed by old men and they spoke in their own native language. I later understood that some they did not understand English no wonder they communicated in their language. (Wolfgang M 2001) These people were little light in skin color more reddish than most of us. Most of them had not gone to school and thus they would not communicate or rather they did not know any other language. This made it very difficult for them to communicate. Most of their children used to go to look after their animals in some forest. I had led this only on papers but I never thought it happens on real life. However, there were those who were civilized for example in the towns. There were more advanced. Majority of them knew how to read and write and they would communicate in even in English. I realized that I was in a different world with quite different civilization. However, the culture of the people was quite different from what I was used to. Also, in this area there were very poor communication systems. Very few people had mobile phones and they were very expensive. I found this very different from what I am used to in our country. This gave an advantage as since people knew that we were foreigners they never concentrated so much on us. I would see that even if we go to a public place we were given a first priority in service. Life was very different here and people had to notice us everywhere we were going. I remember one time we were walking late at night and the police were rounding up all those who were walking around. When they came to us and realized that we were foreigners, they just passed but told us to go to our house while they arrested those who were behind us. In conclusion, it happens that people will have very different cultures in different places and they will have different way of life. If people from a different culture come, they will experience the change and they have an advantage of being foreigners. This makes them to have an advantage of being served or rather being attended to first. This shows that culture is complex and mostly resistant to change. (http://www. changeculture. com/Webpages/changeprocess. htm) Reference Westing H. A(1988)Cultural Norms, War and the Environment. Oxford University Press Wolfgang M (2001)The Subculture of Violence: Towards an Integrated Theory in Violence Routledge Publishers http://www. changeculture. com

Art History Essay The Breakfast Scene

The symbol of cupid presented reflects themes presented within Venus, Cupid, Folly and Time , displaying aspects of misguided love , primarily emphasizing how lust compromises the morale of individuals. That the count presented sense of obliviousness in regards to the consequences of his actions, well eventually taint his family name in regards to the infidelity committed , but also such constant self ind... ...h open composition, provides a rustic appeal in order to emphasize the working class. The portrait depicts a fisherman’s daughter , maintain her lovely complexion , in order to lure individuals , to purchase selfish that resides in a basket placed upon her head, establishing a sense of euphoria. Adopting such seductive appearance to establish a form of interest , not only to display her services , but also displays aspects of eroticism and feminism , very large breast that references aspects of fertility , but also the delicate facial features the use of blush to complement her subtle complexion. The use of contropasto, the bodily composition presents a sense of equilibrium in which the action correlates with the action depicted, in which her arm is extended in order to maintain the balance. While the other resides at her waist idealizing her feminine figure.

BU6603 ITM_Assignment_Aug-Nov_2014_2 Essay Example | Topics and Well Written Essays - 2000 words

BU6603 ITM_Assignment_Aug-Nov_2014_2 - Essay Example In the following sections, brief history of Apple and gradual growth of the company through technological innovation have been discussed along with role of Steve Jobs therein. Apple is a multinational corporation which was founded in 1976 by Steve Jobs, Steve Wozniak and Ronald Wayne. However, Wayne left within some period while Jobs and Wozniak continued in the business. The vision of Jobs and Wozniak was to develop a user friendly computer device and change consumers’ perception regarding computer. Wozniak developed first computer of Apple, Apple I which however did not gain much recognition. Wozniak and Jobs introduced Apple II in 1978, which was a revolutionary move as they developed colour graphics for the first time. Sale of the device grew from $7.8 million in 1978 to $117 million in 1980. Apple raised its first IPO (Initial Public Offerings) in 1980 and started trading as a public company (Mac World, 2014). In 1983, Wozniak left the company due to diminishing interest in Apple’s daily operations. In 1984, Apple developed the Macintosh which was a huge success in the consumer market. After this brief success, power struggle among executive members of the organisation resulted in departure of Steve Jobs. Absence of guidance from prominent leaders resulted in declining market share and financial problems in the firm. Steve Jobs returned as interim CEO in 1997 after Apple purchased his company, neXT. During late 1990s, expert suggested that Apple should shutdown and pay off its shareholders, but Jobs brought in turning point of the company by inducing the iMac. Following iMac, iPod was introduced in 2001 while iPhone was unveiled in 2007. In 2008, Wal-Mart’s online music store faced stiff competition from iTunes store. In 2010, the technological innovation at Apple moved a step ahead with entry of iPad (Terrell, 2008; Mac World, 2014). In 2011, death of Steve Jobs left Apple seeking direction and leadership. The

Online Banking Essay Example | Topics and Well Written Essays - 750 words

Online Banking - Essay Example Banks have had to adopt current technology in order to remain competitive, retain their customers and lower operation costs. Online banking was started in the 1980s by a few banks in the United States. Four major banks in New York adopted online banking to allow customers maintain electronic checkbook registers, check account balances, make fund transfers and other banking related activities. Online banking, also known as Internet banking, is part of virtual banking that began with telephone banking and automatic teller machines (ATMs). Virtual banking is a banking system that is non-branch based. Services are provided through various electronic media such as telephones, personal computers, ATMs and the Internet. Virtual banking has existed for quite some time and its transactions costs are quite low as compared to branch transaction costs. Banks are investing in various forms of banking systems to expand their geographical and market coverage with regards to banking systems. However, they are using different forms of banking, for example, some invest in bricks and mortar while others adopt the current ba nking system that uses the Internet (Cronin 42). The Internet is becoming the main channel of communication since its inception in 1969. Internet has recently gained popularity in the U.S. as the main medium for e-commerce. Its potential growth has come with opportunities and threats to businesses. The Internet is on the verge of becoming the main delivery and distribution channel. The growth and rapid diffusion of the Internet has made banking online an alternative banking system at the expense of traditional branch-based banking. Banks in the United States have started providing services via the Internet including Internet banking. Currently, the Internet has revolutionized the banking system and it is considered as an alternative strategic weapon that changes the operation system of banks. Banks are able to deliver services to customers in

Analysis of Brutish You Have to Hand it to the Neanderthals after All Research Paper

Analysis of Brutish You Have to Hand it to the Neanderthals after All - Research Paper Example On the contrary, the findings make it more probable that the Neanderthals made the paintings. The article also posits that the wrong dating resulted because scientists dated the paintings using the calcium carbonate layer, which is now believed to have accumulated on the artistic paintings years after the paintings had been made. This paper is an analysis of the article â€Å"Brutish? You have to hand it to the Neanderthals after all† authored by David Keys and featured in The Independent. The paper will also scrutinize additional research related to the articles content as well as dating of Palaeolithic cave painting in Europe. The paper will also try to establish the credibility of Keys' article and application of the research findings. Making use of a process referred to as uranium-series disequilibrium, the group that was led by Pike measured the radioactive decomposition of uranium and dated hand stencils and disks in El Castillo cave in Northern Spain. The paintings had been made by using the mouth to blow paint on the wall. The artistic paintings were found to be least 40,800 years old making them the oldest form of art in Europe. These results have ignited the debate on who is responsible for the cave paintings found in Spain and France. Previously, the paintings were attributed to modern humans but research acknowledges that modern man had not invaded Europe 41,000 years ago. At this period, Neanderthals inhabited Europe, which suggests that they could be responsible for these artistic paintings (Keys, 2012). Chauvet Cave paintings in central France were previously recognized as the world's oldest cave art paintings. The Chauvet cave paintings were dated 39,000 years old. However, the Chauvet cave dating is still controversial since it relies on radiocarbon dating making use of charcoal pigments. Archaeologists have put forward that dating based on charcoal pigments is unreliable since the pigments are susceptible to contamination by other forms of carbon, which would affect dating results. Additionally, using charcoal pigments could be erroneous in that the period when the fire was lit might not coincide with the time the painting was made (Keys, 2012; Pettitt and Pike, 2007). I selected this article due to its relevance to our understanding of the past and  human history particularly the interactions between the Neanderthals and Homo sapiens. Primordial cave paintings lend a hand in connecting the modern man to the past species. Understanding the activities of the Neanderthal is crucial since he was the immediate ancestor of Homo sapiens, the modern man. Understanding Neanderthal would thus enhance a better understanding of the development of the art of painting. Additionally the findings suggest that the Neanderthals could have been the inventors of cave painting but passed the art to Homo sapiens. Evidence shows that modern humans first appeared in Northern Spain about 41,500 years ago, as successors of the Neanderth als. These findings are contrary to current perceptions that the Homo sapiens instigated artistic painting and that Neanderthals did not practice cave painting (Zilh?ao, 2007; Keys, 2012). Another important aspect roused by these findings is that the interaction between Homo sapiens and Neanderthals coul

Accounting-- Annotated Bibliography Essay Example | Topics and Well Written Essays - 250 words

Accounting-- Annotated Bibliography - Essay Example I learned quite a lot from reading this article. Firstly, I grasped the meaning of key terms such as internal restructuring. Secondly, I also learned to show differences between company profits by using tables which can make it easier for readers to follow. This source is an important reference for future researches regarding financial institutions ability to adapt to economic changes. In addition to this, the source can serve as a guide on further exploring the importance of market perception in the profitability of the company. This reading can also provide good model in analyzing the problems of insurance companies. Anver, Versi, ex al. "Africas Top 100 bank African Business Annual Rankings."African Business". Business Source Premier (2008): 2p. Oct2008 The article talks about banking in Africa and outlines information about the top 1000 banks found on the continent. Whilst the total assets of the 1000 banks are estimated to be $856 billion, it can be noted that about 84% of the banking assets are held by the top 30 banks. South Africa has 43% of the continent’s total bank assets. This article is also related to accounting where the author mainly relied on using numbers and statistics to illustrate the structure of banking in Africa. The author also talks about profits in the banking sector which is related to accounting. This article is very enlightening particularly when I am also writing something characterized by figures and statistics. The article is arranged in a nice format where ideas flow in a sequence which is easy to follow. It compares the operations of each bank as well as the profits. In the future, this article can be used in other related studies about banking and provide in-depth reference to what makes a bank successful in the industry. Furthermore,

Analysis of Food and Culture Essay Example | Topics and Well Written Essays - 500 words

Analysis of Food and Culture - Essay Example The paper tells important facts about the food. The culture of food in America has influenced ethnic and religious groups in the region. Food and culture in America are interesting because the native Americans have interacted with foreign cultures. There are rules on which foods are edible in the American culture. In the American culture, wild animals are not considered as edible. They believe that the animal is required to live free in the wild. On the contrary, in the Chinese culture snakes are considered edible. In the bible, snakes are among the few animals that were not edible. In central Europe, the food individuals eat is linked to their religious beliefs. An individual who eats pork is a Christian. In Judaism and Islam cultures, individuals are prohibited eat pork by their cultures. Italians believe that people are what they eat and what one eats defines them. A typical Italian family will celebrate their holidays, with special foods. It means that Italian culture respects holidays and they do celebrate their holidays with nutritious food. Roast turkey and Ravioli suggest an Italian family celebrating one of the many holidays in the calendars. Wine is an important part of Italian meals and it is viewed as a form of art (Kittler & Sucher, 2008). Dishes in Italian foods are dominated by tomatoes. Mexican culture includes a vast variety of food items that has influenced the American culture. Cultural influences in the Mexican cultures have made it rich and authentic. They are known to have spicy food, which was influenced by the Mayan culture.

Cubism or Fauvism Essay Example | Topics and Well Written Essays - 750 words

Cubism or Fauvism - Essay Example Unlike Fauvism, Cubism breaks up objects, analyzes and re-assembles them in abstracted forms. Therefore, rather than view objects from a single viewpoint, Cubism depicts its subjects in multiple viewpoints, representing them in greater context. Like in Picasso’s Houses on the hill, he uses block-resembling, cubic buildings to portray an image of houses on a divergent, rather than convergent, perspective. The intersection of the surfaces at random angles eliminates depth and a central vanishing point. This is further enhanced by the use of shades and the way colors are limited. Fauvism, on the other hand, used strong colors, which were not their subjects’ natural colors, to successfully bring out strong emotions, like shown by Henri Matisse’s Dance. He based it on his previous work that used less details and paler colors. It shows five, nude dancing figures in deep red paint. They are set against the sky in deep blue and a green landscape. Reflecting the artistâ⠂¬â„¢s interest in primitive art, Dance stretches out three clearly clashing colors on the canvas, with each drawing attention to itself. By reducing its subjects into their geometric forms, Cubism was able to make works done in 2-D appear as if they were done in 3-D. Artists were able to use geometric styles to simultaneously show a subject in more than one aspect. In Fauvism, the objects were painted in very simple designs and styles, with strong colors compensating for the simplicity. Although they did not appear realistic in comparison to real life objects., they were more realistic in comparison to objects painted in Cubist style. Part B The style I find more appealing is Fauvism. Cubism presents a more complicated form of art that is not easily translated. For example, in Picasso’s Houses on the hill, one may not recognize within the first glance that they are actually houses shown in a view that flows upward. This aspect is emphasized by the way the houses are intersec ted, shown from different angles on the same surface and lack of depth. The lack of depth also gives the impression that the furthest houses are above, rather than behind, those in the foreground. On the other hand, in Fauvism, the emotions brought to mind by the style of colors are immediately felt (Gerdts, 1997). For example, they way Matisse puts three exaggerated colors next to each other in Dance, he is able to portray the sky and earth as active components of the painting, rather than mere backgrounds. The warmth of the deep red dancers arranged in a ring against a cool background in blue-green creates a feeling of the rhythmical succession that is usually conveyed by dancing. A viewer can instantly feel the emotional liberation and

My current student life and my future professional life Essay

My current student life and my future professional life - Essay Example This shows a major similarity between the two environments. Consequently, hard work and efforts to create solutions are major concerns in both student and professional life. Students and professionals are supposed to think critically in finding solutions to daily challenges while adhering to deadlines. Despite the similarities, there are several differences. First, professional life is more result oriented. What this means is that a professional is gauged by practical results achieved firm his or her work. The overall notion is that whereas school life calls for hard work, professional life requires one to think smart and constantly learn from daily activities (Scanlon 2011). Moreover, professionals are bound by strict deadlines that can be detrimental to their work if not met. Unlike student deadlines where professors threaten grade penalties, forfeiture of deadlines in the professional life can spell doom for an organization. Personal characteristics play an important role in the professional world. A professional is supposed to observe work ethics and aspects such as dressing codes, which is uncommon in student life (Cheney 2010). This is because such attributes are critical in the job environment. Thus, student should prepare themselves about for future roles as

Organized crime in the 1920s Essay Example for Free

Organized crime in the 1920s Essay The 1920s was time of music and literature but it was also a decade of crime. This rise ot illegality was not random but caused by prohibition and immigration. The advancement of guns also helped gangs progress. one of the most Important figureheads of this era was A1 Capone. organized crime flourished during the 1920s In America. The typical Italian mafia stereotype has some truth since our mafia was strongly influenced my Italy. During the mid-1800s the Sicilian mafia grew exponentially In Italy, but this quickly came to an end. At the end of the 19th century the Fascist egime of Benito Mussolini attacked the crime organizations of Italy (Mafia in the United States) Sicilian Mafiosi decided to escape to America to continue their illegal ways In Just New York in went from 20,000 in 1880 to 500,000 by 1 910 (Mafia in the United States), In 1919. the 18th amendment was passed starting the Prohibition era and sparking a wave of crime. The 1 8th amendment also known as Prohibition banned the consumption, manufacturing, and sale of alcohol. This left a major market unclaimed with a lot of potential profit. This market also gave Sicilian Mafiosi nother reason to immigrate. The mafia eventually took over the alcohol business using their skills of skilled a smuggling and bribery to get around the amendment (Mafia in the United States). The advancement of guns thanks to World War helped the mana operate and even gave them another product to sell. Directly due to the passing ot prohlbltlon the gun market In America expanded (Prohibition). Gangs used guns to kill off rival gangs and keep hold of your territory, the most famous of which Is Thompson gun.

Right and choices for individuals with dementia Essay Example for Free

Right and choices for individuals with dementia Essay Human Rights Act 1998 Under this act residents of the United Kingdom are entitled to seek help from the UK courts if they believe that their human rights have been infringed. The human rights act guarantees: †¢The Right to life †¢The right to freedom from torture and inhuman or degrading punishment †¢The right to freedom from slavery, servitude and forced or compulsory labour †¢The right to liberty and security of person †¢The right to a fair and public trial within a reasonable time †¢The right to freedom from retrospective criminal law and no punishment without law †¢The right to respect for private and family life, home and correspondence †¢The right to freedom of thought, conscience and religion †¢The right to freedom of expression †¢The right to freedom of assembly and association †¢The right to marry and found a family †¢The prohibition of discrimination in the enjoyment of convention rights †¢The right to peaceful enjoyment of possessions and protection of property †¢The right to access to an education †¢The right to free elections †¢The right not to be subjected to the death penalty see more:describe how a conflict of interest can be addressed between carer and individual with dementia Because of the introduction of the Human Rights Act, the Government had to show commitment to protecting the most vulnerable adults as well as children so now that everyone can access their rights. In the Health care sector lots of organisations are covered by the Human Rights Act. Anyone working in health and care will be working within the requirements of the legislation on a daily basis. The act is about respecting and promoting the rights of individual people. Within social care making sure peoples’ rights are protected is a key part of your professional role. Just because an individual has dementia does not mean they don’t have the same human rights  as anyone else. Their rights are not any less important just because they are unable to defend them. The act clarifies exactly how public services should be delivered and interpreted and ensures that the people delivering the service know what their responsibilities are. The legislation states that all public bodies ensure that human rights are at the core of their day to day work. Equality Act 2010 The Equality Act sets out the different ways in which it is unlawful to treat someone, such as direct and indirect discrimination, harassment, victimisation and failing to make a reasonable adjustment for a disabled person. This act replaces many other previous acts and protects different kinds of people under just one act. †¢Age †¢disability †¢gender reassignment †¢marriage and civil partnership †¢pregnancy and maternity †¢race †¢religion or belief †¢sex †¢sexual orientation The equality act helps protect people with dementia by ensuring they can maintain their independence by enabling them to continue to work for as long as possible. The Act ensures that employers must make reasonable adjustments to enable and individual to do their job and ensure that they cannot be discriminated against because of their condition. Mental Capacity Act 2005 The primary purpose of the MCA is to promote and safeguard decision-making within a legal framework. By empowering people to make decisions for themselves wherever possible and by protecting people who lack capacity by providing a flexible framework that places individuals at the heart of the decision making process By allowing people to plan ahead for a time in the future when they might lack the capacity for any number of reasons This Act is very important for people with dementia. Because of the MCA people must  now have the opportunity to consider and make decisions for themselves wherever possible. Just because an individual has dementia it should not be assumed that they cannot make decisions. It is not the outcome of the decision that a person makes that is looked at but the persons ability to go through the process of making the decisions. Deprivation of Liverty Safeguards (Dols) These safeguards are in place to ensure that assessments are carried out before anyone can be detained in hospital, residential care or any other facility ensuring that someone who is unable to give or refuse consent cannot be detained. People that do have their liberty restricted must have a Relevant Person Representative. This is usually a family member or friend. Their role is to ensure that the persons rights are respected and that they understand as much as they possibly can why their liberty is being restricted. Safeguarding Vulnerable Groups Act 2006 The SVG act is intended to prevent unsuitable people from working with vulnerable people and to reform current vetting and barring practices. Mental Health Act 2007  This act protects the rights of people in England and Wales who are assessed as having a mental disorder including dementia. If an individual is considered to be in danger or harming themselves or others then they can be detained or sectioned under the mental health act. The act also allows individuals to appoint someone as their guardian to make decisions on their behalf. Previously this would have been the nearest relative, now an individual can request someone they want. 1.2 Here at Omega Oak Barn and in any other organisation that you might work in there will be policies and procedures in place to ensure that peoples right are protected and that you are working within the law and national guidelines. This is called a Duty of Care and it is there to ensure that people can make their own choices and decisions about how they want to live, it does not mean taking their rights away and wrapping them up in cotton wool. As a duty of care you should ensure an individual has their needs met whilst if they have capacity they have the right to refuse help if they wish  too even if you don’t agree with their choice. Within the social care field in the UK we have what is called Codes of Practice for both employers and the workforce/carers. For employees these are a list of statements set out to ensure that the best practice and professional standards are achieved by care works as they go about their duty. They Codes of Practice for employers sets out the responsibilities they have in the regulation of social care workers. Employers must follow the standards set out in the codes and help employees to follow there codes. If employees are not meeting the codes and standards then employers must take action. I think that the codes of practice are a good idea. It sets out for everyone just exactly what they should be doing. Explaining what is expected of them. This helps to ensure that all service users receive the same treatment and a higher standard of care. If it wasn’t in place employers and employees would treat people how they thought was correct rather than letting them have their own opinions. Rights covered by code of practice: Confidentiality Diversity and respect for differences Right take risks Equality in care practice Anti-discriminatory practice Control over own life, choice and independence Dignity and privacy Effective communication In the UK we also have what is known as National Minimum Standards. In England we have the Care Quality Commission. They are responsible for inspecting all social care facilities to make sure they comply with the standards. There are different types of standards for different types of services. The standards set out the minimum quality of care that an individual can expect to receive for an organisation and also sets out that they have to provide information there services that is easy to understand so that service users know the level of care they should expect to receive. This is important as it ensures that people know the minimum standards. If they know what they are expected to receive then they know if the service is failing them or not meeting the proper requirements so then they can make a  complaint. The national minimum standards also help care workers as they set out what should be delivered to the service user in your work setting. Here at Omega Oak Barn we also have policies and procedures in place to ensure the rights and choices of individuals that we care for. Moving and Handling – this sets out how people should be moved and handled, using aids such as hoists or slide sheets where needed ensuring that the service user and ourselves are not injured in anyway. All staff must receive training in moving and handling before they attempt to assist somebody. This is an important policy as it ensures that no one gets hurt. If it wasn’t in place carers could seriously injure themselves or someone else by pulling them about or not know correct techniques. Policy and guidelines for medication – This is an extremely important policy as it sets out how medication should be stored, how it should be administered and who can administer it, how it should be recorded on MAR sheets and how it should be disposed of. It also explains how individuals have a right to refuse medication. If this policy didn’t exist medication could fall into the wrong hands, the wrong individual could end up taking it or an individual may administer something when they are not trained to do so. Confidentiality – this sets out how an individuals’ confidentiality can be protected Whistleblowing – this is another important policy. It explains what you can do if you are concerned about an individual. Such as about how they are being cared for or perhaps if you suspect abuse. It explains what procedures to go through and who you can talk to about it. This is of great importance. It ensures that everyone knows the correct procedure, ensuring that everybodys welfare is protected. There are many other policies and procedures and they are all extremely important and ensure that the care received is of a high standard. They are available for staff to read at all times. If a member of staff is unsure of something they can refer to them when needed. 1.3 Caldicott Standards The Caldicott Standards are based on the Data Protection Act 1998 and are set out in the form of Principles. Caldicott Principles 1) Justify the purpose for which the information is needed. 2) Only use personally identifiable information when absolutely necessary. 3) Use the  minimum personal identifiable information possible – if possible use an identifier number rather than a name. 4) Access to the information should be on a strict need to know basis. 5) Everyone should be aware of his/her responsibilities to respect clients confidentiality. 6) Understand and comply with the law. The most relevant legislation is the Data protection Act 1998, the Police Criminal Evidence Act 1984 and the Human Rights Act 1998. Data Protection Act 1998 The Act sets out in principles, how personal information must be handled and gives clear rules on how any processing of that information should be carried out. the information should only be used for the purposes explained when it was collected the information should not be disclosed to anyone who has no right to see it the information collected should be relevant and contain no more than is necessary for its purpose the information should be accurate when collected and where necessary kept up to date individuals should have access to the data held about them  appropriate security measures should be taken to prevent unauthorised access to data. All information given by an individual or on behalf of an individual is confidential and should and cannot be disclosed to anyone without their consent. It is important that the people you support especially if they have dementia understand that there will be records and reports about them and that confidentiality affects them. With an individual with dementia you may need to tell them often that the information they share is confidential as they may forget or explain in a different way so that they can understand you. If you need to share information with other professionals you must always seek agreement from the person concerned even if relates to their health. It is good practice to ask an individual if you can let other people know about their situation. Unless they say it is acceptable to do so then everything should remain confidential. In some circumstances information can be passed on to others on a need to know basis. This could be for example to others involved in caring for or supporting the individual, such as other colleagues, manager or other professionals working  with the person. Even then consent should always be given and it should be explained to the individual that relevant information will be passed on. When information is passed on to others it is also on the understanding that it remains confidential. It is important that you check who you are giving information too such as checking proof of identity so that information doesn’t fall into the wrong hands. In some circumstances you may find that you have to pass on information because keeping it to yourself could result in harm to the individual you are supporting or someone else or even yourself. This is always difficult when dealing with people who have dementia. Because of the illness a persons capacity needs to be continually re-assessed as to whether they can make their own decisions and review risks taken when they make them. The well-being of the person should help you to decide whether or not to pass information. 2.3 Individuals with dementia may need support to make decisions but this does not mean they are unable to make them. They may be able to make decisions on a day to day basis about what they want to eat and drink, or what they want to wear or watch on the television but may have difficulty with sorting their finances or paying bills. Just because an individual lacks capacity in one area does not mean they lack capacity to make all decisions. This is set out as one of the principles in the Mental Capacity Act 2005. It also states that unless proven otherwise then it should be assumed that everyone has capacity to make their own decisions. If an individual has communication problems and has trouble explaining what they want then all necessary support should be provided such as using alternative measure like flash cards or pictures. It is important even with individuals that suffer from dementia that they feel in control of their own lives. It is part of our human rights to be able to make our own choices. It is also good for self esteem and overall well-being. Individuals with dementia can also make advance decisions. These are recorded and usually called an advance care plan. These are often done before dementia progresses and while they are still able to make decisions for themselves. Advance care plans can be about any decisions the individual wants to make in advance. Such as where they want to live, what future care they wish to receive, medications they want to take and even how they wish end of life care to be given. All this  can be referred to and looked back on by professionals when needed. It also helps the individual to feel involved in all decisions being made and takes into account their wishes. 2.4 Individuals with dementia often have a fluctuating ability to make decisions. They have good days and bad days or even change their moods within the same day which can result in them not being able to make a constant decision. Because of this they may be able to make a decision about something one moment but not even remember it an hour later. Physical factors can also be accountable for an individual with dementia fluctuating with decisions. It could be that there not feeling well or are in pain. Being tired also affects people with dementia. They are often more unsettled on an evening so less able to make decisions that they could of made earlier in the day. Also emotions can affect how a person with dementia understands the information given in order to make a decision. If they are feeling anxious, depressed, frustrated or angry they may find it hard to retain information. 3.2 Conflicts between carers and a person with dementia often occur. This could be because the individual with dementia may want to be involved in activities, do things that give them independence and make their own decisions resulting in exposing themselves to risk or harm. The individuals family/carers may disagree with them doing these things and want to protect them and not want them to any risks so try to stop them. This is a conflict of interests. Even when working with individuals with dementia it is there right to make their own decisions if they have the capacity to do so. It is your duty to support he individual with dementia but at the same time you have a duty to the persons carers/family to try and resolve the situation. A capacity assessment can be carried out although it still may not be easy for a family to accept the outcome if the decision goes against them or seems foolish to them. 3.3 All service providers or organisations have complaints procedures. There is always clear imformation about how to complain and who too and the timescale for the matter to be dealt with. Organisations learn from complaints they  can be used as a way to improve the services offered. If nobody complained then organisations wouldn’t know they are offering poor service. Complaints procedures should be made available for people to use. As a carer it is important that you make service users and their families aware of complaint procedures or even support them to make a complaint. Individuals and carers/families may find that decisions are being made on their behalf even though people with dementia should be in charge of their own decisions. People may find it hard to challenge a decision or complain. They fell intimidated by professionals or not realise that they have a right to complain. They may not know how to go about it or just simply lack confidence to do so. You should offer practical help and advice and encourage and support individuals with dementia and their carers to speak out and exercise their rights. Everyone has the right to complain about poor service. It should be made clear that to operate to high standards complaints are used as a process to monitor and improve services. At Omega Oak Barn we have our own complaints procedure and this is readily available to anyone who wishes to use it. 4.1 If an individual needs help with personal care it is important that they maintain privacy and dignity. You should ensure that you knock on the door before entering their room an do not assume it is ok to just walk in. Before carrying out any form of personal care it is important that you ask permission and explain exactly what you intend to do. Do not just take over and do everything for them. Support them with the things they are able to do for themselves and assist where needed. Perhaps they just need prompting to have a wash rather than having it done for them. If someone does need maximum support with personal care privacy can still be maintained. Towels and sheets can be used to cover them as much as possible so that they aren’t totally naked an embarrassed. Also make sure that the door is shut and that you are uninterrupted. If they are using the toilet shut the door and let them have privacy, give them a buzzer to ring when they need assistance or explain that you will come back in a couple of minutes don’t just stand and watch.

PCR and Southern Blotting: Applications in Medicine

PCR and Southern Blotting: Applications in Medicine Introduction The 1970s introduced an inspirational technique in which a specific sequence could be determined from a sample of DNA via the process of Southern blotting. This method, named after Edwin Southern, provided the basis for a range of common laboratory techniques such as western blotting, eastern blotting and northern blotting [1]. Shortly after, in 1983, a revolutionary method was invented by Kary Mullis, called the polymerase chain reaction (PCR) [2]. This procedure was originally used to amplify and identify DNA sequences in the human genome. Its use in genetic analysis was immediately recognised, as one of the first publications of its use was of prenatal diagnosis of sickle-cell anaemia [3]. Since then it has been manipulated and a whole array of techniques have been derived from this invention. Both PCR and Southern blotting have been used widely in understanding and identifying microbes which in turn assists the diagnosis and management of patients suffering from infectious diseases. PCR Procedure The sample of DNA is heated up to 90Â °C to separate the two strands of DNA thereby exposing the nucleotide bases on each strand. A primer is then annealed to each strand from the 5 region at around 60Â °C and the temperature is increased once more. The thermostable DNA polymerase enzyme, Taq, prevents contamination by binding free complementary base pairs to the original strand of DNA at temperatures up to 70Â °C. The strands are then cooled and double the amount of DNA is synthesised, and the cycle restarts until a sufficient amount of DNA is produced. Reverse-transcriptase PCR (RT-PCR) is used when the original sample of RNA is transcribed so that DNA is the product of amplification. The sensitivity of PCR is great, as detection is from a single nucleotide base whilst its quantitative ability is derived from the proportional expansion of amplified DNA from its original size [5]. Southern Blot Procedure Southern blotting begins with a sample of DNA which is first broken up by a restriction endonuclease into smaller, varying fragments. The DNA is then placed into wells to undergo agarose gel electrophoresis where the fragments diffuse across a polarised field according to their size. The DNA is denatured by sodium hydroxide and transferred to a sheet of nitrocellulose or nylon and incubated with a hybridisation probe of single-stranded DNA. This radiolabelled probe binds to the exposed complementary base pairs and can be detected by autoradiography [6]. Southern Blotting Applications in Medical Microbiology Southern blotting is primarily used for DNA fingerprinting, gene sequencing and genetic engineering. It has been used in the identification of strains in microbes such as concluding the type of human papillomavirus extracted from a condyloma. However in this case it provided to be unreliable as it produced false-negatives, as PCR and in-situ hybridisation were deemed to be more efficient [7]. Another use of Southern blotting was in the detection of a strain of Listeria monocytogenes. In this study it was deemed an important technique in verifying species identification and in the characterisation of epidemic strains [8]. This method can be used to DNA fingerprint most microbes and determine a diagnosis and treatment for a patient suffering from their pathogenicity. However it is found to be too laborious, time consuming and requires large amounts of high quality DNA for most routine laboratories yet variations of this technique are still widely performed. The western blot, which uses antibodies as the probe to detect proteins instead of DNA, is a confirmatory test in the diagnosis of a human immune-deficiency virus(HIV) infection [9]. Since the established use of PCR there has become a decreased need for these laborious techniques in DNA sequencing [10]. PCR Applications in Medical Microbiology PCR can be used in detecting the genetic sequence of all microbes. It is useful in detecting organisms in early cultures where organisms are otherwise difficult to isolate, for example in enteroviruses RT-PCR is more sensitive than culture and the gold standard is detection of the this genome in cerebral spinal fluid (CSF) by PCR [11]. PCR is also used in detecting genes encoding antibiotic resistance such as in Helicobacter pylori and Methicillin-resistant Staphylococcus aureus. However its use is currently unsuitable for the diagnosis of H. pylori as clinical samples may contain inhibitors which can generate false-negatives10. PCR is used in quantifying the viral load of HIV within an infected person therefore determining the effectiveness of their treatment. The problem occurs when the genome sequence of the HIV changes therefore the PCR method needs to be altered and the current test would prove useless9. Currently immunoassays are used in the diagnosis of a HIV infection, however early in infection there is a variable period of time until anti-HIV antibodies can be detected and this provides a potential area of identification of the HIV by PCR [12]. Pitfalls of PCR include that the sample must be kept cold during storage and transport to the laboratory, the expertise required for analysing and interpreting results as well as standardising between different laboratories and finally the expensive cost of the procedure compared to available techniques9. Conclusion The applications for PCR and Southern blotting are enormous however they have limitations which prevent it from being routinely used in the diagnostic laboratory. With the advance of technology both are being developed, especially PCR, and have endless applications in medical microbiology.

Student :: essays research papers

A summary of Into The Wild Through reading Into The Wilds, I have resented a lot of emotions mostly anger. I have never thought that such person would stand in greater instance in relationship to the environmental movement like McCandless until causing his own death. What sense then can we make of this tragedy, and I do believe the death of Chris McCandless was tragic. It is tragic because he confused isolation with solitude. If one seeks escape for its own sake and runs away from the world only because it is intensely unpleasant, then one will not find peace and one will not find solitude. Chris McCandless seemed to be running away, away from people, friends, institutions, and most significantly from living in right relationship with others. He began to turn away from friendships and companions, to espouse unpopular causes and to speak out at every opportunity against oppression and government intervention. He set out on a journey of self-discovery and independence by traveling to the deserts of many states . He walked away from the comfortable surroundings of his home, his family, and his friends, intending to live a solitary life in the desert because he determined that mainstream society does not hold a place for him. And him who went "into the wild" on a journey of self-discovery and illumination, was particularly unique in the attempt to find himself in the wilderness because even he abandon everything such as money clothers and more he realized that he needed those in the deserts in order to survive. During his odyssey, McCandless met and lived with several people whom he considered to be friends. Although he rarely took their advice or accepted any material gifts from them, he seems to have left a lasting impression. To Ron he wrote the following: We just have to have the courage to turn against our habitual life style and engage in unconventional living . . . you don't need me or anyone else around to bring this

The Midwestern Farm :: essays research papers

Cary, John. The Social Fabric. Reading, Mass. Longhan Inc. 1999. The Midwestern Farm First let me start off by saying that the Author could have tried to make this essay a little more interesting. Yes, he had to talk about the dail chores of the men, women and children, but he made it so dull. Life in the Midwest was not dull, it was a time of excitement and intrigue and he could have incorporated this into his essay to add some spice. Although, the author did give straight up facts about life on the Midwestern farm. These facts included childbearing, women's place in the household, men's chores and other people's places in society. I am very partial to this article. Some parts I like and others I did not. The author starts off the essay talking about how immigrants are making the population increase in dramatic numbers. He then proceeds on talking about how farming technology is improving. The technology that he talks about is still used today, but it is much improved. The immigrants that came over did not have the new and could not afford the technology that was being used by the bigger farmers. They still had to use the basics: shovel and hoe. This new technology also led to being able to take care of more land at one time and debt. The bankers realized that farmers could not afford the new technology, so banks put out special loans for farmers.   Ã‚  Ã‚  Ã‚  Ã‚  After a brief discussion with the technology aspects he starts on how the railroads and trains opened up many new pathways for farmers, which let them become more industrialized. This also let them become more commercialized and specialized.   Ã‚  Ã‚  Ã‚  Ã‚  Finally he talked about the role of the women, men and children on the farm. It seemed through this essay that women had a lot more chores than men. The women had to take care of the children, chicken coupe, milking, dinner, household chores and many other things. The men took care of the land and the cows. It may seem that women had a lot more work, but men had the more physical aspect of the jobs. They both worked and were very tired at the end of the day. Male children usually worked with the father. Sometimes the male child would help the mother with milking, but this was looked down upon.

Coca-Cola Case Study :: Business Management Marketing

Coca-Cola Case Study 1. SWOT ANALYSIS: Strengths Coca-Cola has been an intricate part of American culture for over a century. The product’s image is laden with sentimentality, and this is an image many people have taken deeply to heart. The Coca-Cola image is displayed on T-shirts, hats, and collectible memorabilia. This extremely recognizable branding is one of Coca-Cola’s greatest strengths. â€Å"Enjoyed more than 685 million times a day around the world Coca-Cola stands as a simple, yet powerful symbol of quality and enjoyment† (Allen, 1995). Additionally, according to Bettman, et. al, (1998) Coca-Cola’s bottling system is one of their greatest strengths. It allows them to conduct business on a global scale while at the same time maintain a local approach. The bottling companies are locally owned and operated by independent business people who are authorized to sell products of the Coca-Cola Company. Because Coke does not have outright ownership of its bottling network, its main source of revenue is the sale of concentrate to its bottlers (Bettman, et. al, 1998). Weaknesses: Although domestic business as well as many international markets are thriving (volumes in Latin America were up 12%), Coca-Cola has recently reported some "declines in unit case volumes in Indonesia and Thailand due to reduced consumer purchasing power." According to an article in Fortune magazine, "In Japan, unit case sales fell 3% in the second quarter [of 1998]...scary because while Japan generates around 5% of worldwide volume, it contributes three times as much to profits. Latin America, Southeast Asia, and Japan account for about 35% of Coke's volume and none of these markets are performing to expectation (Mclean, 1998). Opportunities: Brand recognition is the significant factor affecting Coke’s competitive position. Coca-Cola’s brand name is known well throughout 90% of the world today. The primary concern over the past few years has been to get this name brand to be even better known. Packaging changes have also affected sales and industry positioning, but in general, the public has tended not to be affected by new products (Allen, 1995). Coca-Cola’s bottling system also allows the company to take advantage of infinite growth opportunities around the world. This strategy gives Coke the opportunity to service a large geographic, diverse, area (Bettman, et. al, 1998). Threats: Currently, the threat of new viable competitors in the carbonated soft drink industry is not very substantial. The threat of substitutes, however, is a very real threat. The soft drink industry is very strong, but consumers are not necessarily married to it.

Censoring Student Publications Persuasive Essay Essay

Imagine that you are a high school student and have just received the newest edition of your school’s newspaper. As you are flipping through the pages, you discover a terrible article written about you. How would you feel? Recently, there has been much debate on whether high schools should be able to regulate the content of student publications, such as newspapers and magazines. Censoring student publications would be beneficial because they may contain inappropriate things. Also, it would be favorable because the material in student publications may be offensive to its readers and the text may bepoorly written. Because of this, high school officials should have the right to control the content of student publications. First of all, student publications should be censored because they may be filled with inappropriate content. Some high school students are not mature enough to determine whether certain subjects and language are usable. Without censoring student publications, students may publish something with an inappropriate subject. Since it is used throughout today’s entertainment, they may also use vulgar language. It is not appropriate for school, so high school officials should be able to censor student publications in case it is used. As a result of inappropriate subjects and vulgar language, the content of student publications may be offensive to its readers. If a student publisher does not like a fellow student, he or she may publish an article about that student. Of course, it will be something terribly offensive. Since student newspapers are given to the entire student body, practically everyone will see it. This will lead to a higher chance of bullying. Bullying is already widespread, so it does not need to be increased by angry, careless teenagers. Lastly, most high school students are not good enough writers to publish a newspaper or magazine. Students’ articles will not always be grammatically correct and presentable. Their research will be insufficient because they do not do enough research about most topics and write mostly off the top of his or her head. The articles will also be bursting with bias. Most students are not able to write an article without including bias because they are not mature writers at his or her age. Because of this, student publications should be censored. In conclusion, high school officials across the nation should have the right to control what goes into his or her school’s newspaper or magazines. Because of immaturity and carelessness, students may publish an article about an inappropriate subject and include crude language. Content of student publications may be offensive and increase the risk of bullying. Also, the newspapers and magazines may be poorly written due to the lack of writing maturity. It is essential to students’ wellbeing that a law be passed that allows high schools to control their student publications for every school in the United States not just Hazelwood School.

The Important Role of the Auditor

Auditors play an every stick up(predicate)- consequential(a) role in the ensuring the aloneice and depend competentness of the pecuniary provincement for centripetal companies. of late (in the United Sates especi either toldy) the freedom and objectivity of studyed accountors has been a major carry on, and has been brought to the forefront. A modern design was then proposed to pass over with these vexs. This tear downtu both(prenominal)y take to the adoption of parvenue cravements that essential be fol low-downed by analyzeed accountors in the United States. numerous user groups had economic consequences at pole and lobbied the Securities and transposition and Commission ( sulphur) to what they acceptd would be the vanquish solution. This was in the of import makeed through and through submitting chin waggings to the s bug outhwardment and through participating in the public hearings held by the southward to allow converseion on the proposed nonice.This report provide briefly conjure license as it relates to bill handicraft, pronounce and describe the sweet requirements presented by the second and then describe the events and constituent that position to the mod requirements world proposed. It ordain as tumesce describe and assess the validity of the matter tos that were tell at the various public hearings by the minted user groups. First a simple but classic exposition of independency and how it relates to the story profession depart be presented. freedom is s wishly dumb to refer to a mental state of objectivity and lack of bias. An inspector moldiness coiffe the take stock without allowing external detailors to emasculate or effect his or her decisions. Douglas Carmichael goes on to relate emancipation to an rear endvassed accountor straightwayadays by stating the meeter must be without bias with keep an eye on to the node since other(a) he or she would lack that impartial ity needed for the dependability of his or her materializeings, however excellent his or her approach patternd proficiency may be. This definition looks delicate to interpret but it be puzzles hard to resolve when an meeter is acting breakawayly. a lot, an attendee does non even realize when their decl ar actions cod been influenced by other detailors. Objectivity is a state of mind and is to a greater extent practically than non is hard to prove. Of critical vastness is the nonion of license in microscope stage and freedom in appearance. Ultimately analyseors nookie be autarkical in event but if a reasonable investor ob servicings all relevant situations and circumstances and terminates keistervassed accountors as not creation indie then the alto suck upher profession suffers. An extreme consequence that could tour is if investors and other pecuniary statement users looked elsewhere for instruction when they atomic number 18 looking to inv est. This would assimilate pecuniary reporting useless and would in the end lead to its demise. This demonstrates the importance of take stockors prevailing independent of managers and reiterates the pourboire that investors must be able to trust and rely on the pecuniary statements.These issues directly relate to the 2 goals that the license run for cipherks to touch. The counterbalance goal is deliver gamey whole t nonp aril studys without letting whatsoever external factors sway an canvassors judgment (objectivity). The twinkling goal is to reach a richly level of investor confidence in the analyseed m wiztary statements. The difficulty in measuring the initiatory fair game has take to much closeness and focus on the second objective. It is this lessen investor confidence that has driven the parvenu harness requirements, be pretend in that location has not been a bang-up amount of license that proves thither is bring d make debate birth bore studys macrocosm bring to passed.Commissions Auditor freedom RequirementsThe release of this crude prevail establishes quatern principles to evaluate when assessing if an attender is independent. An listener depart not be independent when (1) has a mutual or contradictory arouse with the audited account node(2) audits his or her get make retrieve (3) functions as instruction or an employee of the audit client, or (4) acts as an advocate for the audit client. These quadruplet principles argon to be utilize when essay to determine if the actions of an attendant ordain impair the independence of an attendee and were the foothold for forming the reinvigorated independence requirements. They atomic number 18 root in the belief that an auditor must be independent in fact and appearance.The smart convention con placementrably alters the deed of volume related to the auditor that whoremaster invest in the auditors clients be shell this would violate the indep endence requirements released by the moment. It everyplacely limits the subprogram of non- auditing service that freighter be provided by auditors to their audit clients, but at the akin period puts no controlions on the non- auditing engagement that muckle be provided to non-audit clients. The brisk requirements withal call for proxy disclosure in the pecuniary statements of a compevery. These proxy disclosures state training on plastered non-audit operate browse outed by the auditors in the last fiscal year. The novel auditor independence territorial dominion allow revise the rules for auditor independence in primarily three aras (1) investments by auditors or their family processs in audit clients (2) employment relationships amongst auditors or their family members and audit clients and (3) the scope of service provided by the audit unwaverings to their audit clients.Investments by Auditors and Family Members in Audit ClientsThe new rule restricts an a uditor or a family member from investing in a homes audit client. It to a fault restricts an auditors married person from investing in the client precisely when if the auditor can directly influence the audit work. This new rule is left open for interpretation since if an auditor does not work on the audit he is not limit as long as he is considered not to be influencing the audit in whatever way.The subjectiveness is in the find out of who can or who does influence an audit. The new rule defines the auditor, family members and trusted partners as cover persons. The new rule establishes genuine situations that would find an auditor not to be independent if any cover persons participated in these situations. The rule specifically outlines that an auditor is not independent if a covered person has a direct investment in an audit client or affiliate, has a direct investment of more than vanadium pct in an audit client, has an indirect investment in an audit client of more th an five percent, and if they own more than five percent of an entity of which the audit client owns an use up. in that respect argon certain other pecuniary relationships with an audit client that can restrict an auditor from beingness independent. These relationships include having loans to or from an audit client, certain savings, checking, ingredientage accounts and place certain individual insurance policies. The rule in any case put hindrances on certain audit clients investing in audit steadfastlys.Under the new rules an audit firm must be buttoned-down of whom they learn and whom the clients firm hires in order to pillow independent. The new rule outlines specific illustrates in which the auditor would be decl ard as not being independent. An accountant provide not be independent if a close family member of a covered person is employed by an audit client in an accounting or financial reporting role, if a partner is employed by an audit client in an accounting or financial reporting role, and if a former employee of an audit client blend ins a partner of a the accounting firm.Scope of run Provided by the Audit Firms to Their Audit ClientsThis is the argona of the new rule that caused the most controversy when it was scratch introduced. The new rule greatly reduces the number of non-audit work that an auditor can perform for audit clients. The new rule identifies certain non-audit service that cannot be provided without damaging an auditors independence. These non-audit work be consonant with the cardinal principles that the rule was establish on. I allow for now highlight the certain serve that an auditor cannot perform to an audit client and how these function relate to quaternion principles that measure an auditors independence.Services related to the audit clients accounting records or financial statements such as bookkeeping cannot be performed to an audit client. This service is certified because it undermines the element ary principle that auditors cannot audit their own work. Other non-audit function that be confine because an auditor would end up auditing their own work atomic number 18 estimate or valuation services, and actuarial services. An example of an appraisal service is when auditors are asked by their clients to cling to assets during the year, and then at the end of the fiscal year they are asked to perform the audit. This events in the auditors auditing their own work utilise their own underlying assumptions, which would directly issuance in bias. The same difficulty arises with actuarial services. When an auditor makes estimates for policy reserves and related accounts it gos the amounts that are reported on the balance tab and allow for again impart in auditors auditing their own work.The problem of an accountant having a mutual or conflicting engagement with the audit client solutions in the restriction of non-audit services such as sexual audit outsourcing, human imagination services, gene or investment services, and financial information systems design and implementation. Internal audit outsourcing can cause managers and auditors to get down a team up when creating an internal control system and hence they volition both be creditworthy for its ill luck or supremacy.If an auditor supplies a human resource service such as hiring they cause a interdependency of engagement because they cook to accept few responsibility for ensuring the success of the employee. Supplying broker or investment services creates an provoke for the auditor in increasing the rank of the securities. Helping design information systems creates a mutual lodge in in the midst of the client and the auditor based on the success of the information system.Management functions performed by the auditor for their audit client are besides cut back in the new rule. This allows the auditors to perform a management function for their clients and leave alone inhere ntly decrease objectivity in the audit and augments bias in the audit since the auditors are part of the firm that they are auditing. The last non-audit service that is limit to audit clients is expert services. These include legal, administrative, or restrictive filing procedure advice. These are restricted because they give the appearance that when auditors provide these services to audit clients they are acting as an advocate for the audit client. Decisions to restrict these services were decided on using the tetrad primary(prenominal) principles presented earlier that evaluate an auditors independence. The design of these principles was cod to increasing concern that auditors were not re main(prenominal)ing totally independent when do the audit.Circumstances Leading to the Concern for an Auditors Independence at that place are a number of events in the accounting profession that take to the need for rules to take for independent auditors. Accountants are in a professio n that is comprehend dramatic changes in the way firms are structured, the services they are providing, as hale as change magnitude competition. These events are creating situations that may seriously hinder the independence of auditors by giving them opportunities to act in the interests of their clients.There has been accessiond competition for auditing business among accounting firms. This yob competition has led to private-enterprise(a) pricing which in turn has led to decreased meshing on audits. This tough competition has also led to auditors relying on audit clients for business more and could by chance lead to auditors acting in the outflank interests of management to keep their audit work instead of in the best interest of the public. Decreased profit valuation reserves are forcing accounting firms to cut costs, and some(a) believe that the gauge of audits are decreasing because of accountants are using less resources on their audits.There has also been an increa sing array of services being performed by every accounting firm. Since auditing profits are decreasing legion(predicate) firms are looking to more profitable consulting services to succor increase profits. This has been a near metamorphosis for accounting firms, and particularly for the expectant firms, which some estimate now get 30 to 40% of their revenues from consulting and under 40% from accounting and auditing. Some of these firms construct come to offer virtual one-stop shopping for all a clients business consulting needs. This has caused concerns that the audit function is proper a loss attractor and is being used to pursue extra business opportunities. This causes beliefs that the tonicity of the audit is being harmed and that investors are considering a set out level of confidence in this new relationship. Richard Walker, a director of the arcseconds enforcement division, stated these beliefs are based not just on speculation, but on what were seeing in our in vestigations and other contacts with the profession.Walker went on to give questioned examples of when an auditor has been persuaded by clients to act in the interest of the clients firm. mavin example he showed was a situation where the auditor was pressured to incorrectly improve the financial deed of the clients firm in order to receive excess consulting contracts. This should cause great concern because it is a great restraint placed on auditors to remain independent.There has also been increased pressure on managers to meet profit expectations, and galore(postnominal) captains say this pressure has intensified, peculiarly for certain types of firms. If firms miss their earnings expectations even by a slim margin the case is an immediate decrease in stock prices. This puts increased pressure on managers to do anything they can to artificially increase earnings. This puts increased pressure on the auditors to help management meet these expected earnings.The new emerging s tructure of accounting firms is also make independence concerns. Over the last decade accounting firms view as have epicger in size due to increased conflaters, and on that point has also been an increase in the number of national and multi-national firms emerging. umteen firms come prided themselves on being one stop shops for their clients. This gives the accounting firms control over many aspects and decisions of their clients firms. The problem with this is achieving independent decisions when assay to perform the audit. This causes all the problems discussed in the four principles of evaluating the independence of an auditor.There have been many circumstances emerging that have been causing independence concerns, and hopefully the new rules allow foring be able to prevent these potential difference problems. However in that respect were many people that sacrosanctly debate many aspects of the new rule. This report allow now discuss some of the concerns against t he implementation of the rule as well as some strong opinions for implementing the rule immediately.Concerns Addressed at The public HearingsPublic hearings were held in New York city for all concerned parties to voice their opinions on the proposed new independence rules. Different parties that were represented were Chartered Public Accountants (CPAs), professors, officers of major non-accountant companies, and regulators. not all their comments get out be examined, only their main concerns impart be highlighted and evaluated. The first comment that will be examined is from Michael Daggett, who is a director at large of the matter Association of State wits of Accountancy and a CPA.Daggett expressed the common concern that independence is critical in appearance and fact in order to retain the integrity of the accounting profession. However he had two main problems with the rule. His first recommendation was that the unsweet should take a more cautious affect and try not to respond to the situation at hand. He goes on to explain that often restrictive agencies are too quick to regulate in the snip of crisis and controversy. He believes that the endorsement has become too focused on assay to change the nuts and bolts of the auditors behavior, and has thus not been able to fitly deal with the elaboration and changing sequences of the profession.The SEC was approach with a potential crisis and even Daggett alluded to that image in his testimony. The main crisis is maintaining bore audits, and to achieve this there must be independence on the auditors part. While the SEC is seek to control an auditors behavior in certain circumstances it is at the same m hard to deal with the changing profession and the expansion of services that are emerging. The SEC is not rushing to regulate because they see a potential crisis emerging and are simply dealing with it in advance. This is authoritative and is a better solution than postponement for a number o f vast audit failures to occur, and then trying to deal with it appropriately.Daggetts second problem was with the restriction put on auditors to perform human resource services of an audit client. He stated, Its important to cogitate that auditors already have an interest in its clients success. He suggests that such services would create relatively little risk and an contumacious prohibition would seem to be excessive. Employee performance is not correspondingly to impair an auditors outlook and would not result in any bias. If an auditor helps choose human resource policies such as recruiting Evaluate this comment furtherAnother CPA, Kalman Barson, gave comment on the proposed rule. He is a strong foeman to the new rule and he make sure his feelings were heard. He believes that the new rules are contrary to the best interests of the accounting profession, is counterproductive to the best interests of audit clients, and would not run the goal of the reason for this rule bei ng proposed. He believes that the new rule should be totally withdrawn because it will result in the opposite of what the SEC is trying to accomplish. He backs up his case by facial expression that there has not been one instance of impairment in audit quality as a result of an accounting firm also providing a consulting and auditing role simultaneously. He believes that the SEC is trying to fix something that is not broken.There are a couple of points that need to be intercommunicate in his statements. The first is that audit quality is most more than just avoiding major audit failures or faker cases. It must be addressed at a lower level originally it becomes a major problem. This is the level that the SEC is trying to address presently. An audit failure is often a combination of several(prenominal) factors not just an independence issue. try to address the separate issues that can cause an audit failure is the first step. To demand, as a predicate for commission action, evi dence that each loss of independence produces an audit failure is a bit like demanding proof that every violation of a fire safety code results in a catastrophic fire. Also there has been at least one instance where a firm has broken independence issues. Price-Waterhouse Coopers was censured for improper schoolmaster conduct and violating auditor independence rules early this year (2000). champion other point that must be addressed is that with all the concerns of auditor independence that were raised while the economy is doing relatively well, what will happen when an economic hardships make it? Imagine the concerns and the pressure on auditors that will be raised when the majority of firms boil down short of their earnings. This pressure could be huge and unbearable this is why it must be dealt with now.The second major point that Barson addressed is that consulting for an audit client helps produce a higher quality audit. Understanding the clients trading operations and proce dures more exhaustively helps the auditor to witness a better understanding of the go with and thereof the auditor is able to perform a better service for the client. This he argues is in the best interests of the client and alliance as a whole. He argues that inefficiencies would result by rending up the consulting and auditing functions between firms, and would end up costing the client more in the long run. Inefficiencies would result because one firm would perform the audit and the other firm would have to perform all the consulting. This would result in the splitting of friendship of the firm and would result in lower quality audits.The SEC does not believe that the quality of the audit will be lost and officers of Ernst and Young also carry this view. They believe that this argument is damage in many areas. The first defacement is the inherent assumption that all association obtained from non-audit services is relevant to an audit. It also assumes that the auditor re ceives all information received from non-audit services. Often a consulting division is reluctant to carry-over information over to the auditors.Other times the consulting professionals will have little or no interaction with auditors especially in large firms. Ernst and Young new-fashionedly sell their consulting business and therefore separated their auditing practice from the consulting area. Ernst and Young officials were stated as saying that as the result of the sale they see no reason why the quality of the audit would suffer in any way. They believe that the skills necessary to carry out an audit are inherently distinguishable than the skills you need to carry out consulting services.The SEC also made the point that only 25% of accounting firms audited by the big five firms also receives advisory services. This proves that 75% of the audits performed now are of considerably high quality. If it is not possible to perform audits without consulting for the firm at the same t ime we would have seen a huge amount of low quality audits or perhaps audit failures.A more neutral view will now be presented from the schoolman side of the debate. Douglas Carmichael is a professor at Baruch College and is a strong advocate for the new rule and his comments are based on research over the past 30 years. His first comment backs up the four principles that are used by the SEC to measure auditor independence. He believes that the elemental principles are comprehensive and appropriate.The principle of conflicting and mutual interest is essential because without it the auditor could be too easily persuaded by clients to act in the clients interest and therefore would reduce the reliability of the financial statements. His research has also showed that there has been evidence that consulting has resulted in impaired independence. His conclusions were based on thorough investigation of the actual underlying evidence. He also argues that the quality of the audit is not improved by consulting services. He prime that in many cases of auditor malpractice, the auditors have not made use of the hold outledge of consultants providing services to the clients. His last point is that the proposed restrictions are practical and they appropriately relate to the radical four principles. He believes the new rules appropriately relate to those principles, which is key since most of the professionals can relatively agree on the principles.Since there is agreement on the principles the controversy is mostly based on the restrictions, and Carmichael believes that these restrictions already adequately relate to the principles and need to be employ immediately.A Canadian perspective will be presented next, from the point of view of the chairperson of the Ontario Securities Commission (OSC). He underlines the importance of the auditor being independent in fact and appearance. He also mainly agrees with the new rules and their restrictions on non-audit services to audit clients. His main concern relating to auditor independence in Canada is the growing concern that the audit is becoming a loss leader to achieve more profitable consulting revenues. He believes that it would be natural for shareholders and other investors to perceive the auditor as losing confidence in the quality of the audit.He also expresses his concern that firms are placing more importance on the consulting side of the business compared to the audit side. He believes that this will cause firms to make strategic decisions based on this concern and will cause employees to strive towards being consultants because the firm places more assess on the consulting side. While this could result in more talented professionals angle of inclination towards the consulting side, especially if salaries are higher there are many other concerns that affect the recruitment of professionals. Other concerns that could affect recruiting are the attr fighting(a)ness of the work to the indiv idual, as well as the number of graduates to choose from. browned had concerns that were related to the implementation of the new rules as a whole. He expressed concern that the regulation of the new rule cannot be sufficient by itself. The audit mission will have to play an important role in the process. It is key that the audit committee identifies independence violations, because they are on the front line and are nighest to the action.The SEC is only one memorial tablet and will need a critical amount of help in conclusion violators. He also recommends that the SEC becomes an active participant in recommending or implementing connatural rules in other countries. He stresses this importance because the United States constantly interacts with all other countries and the new rules will significantly affect interactions. This is important, but it will they will have to convince the SEC to spend time on this task. It would be much easier for the SEC to recommend other countries to adopt the same requirements as the U.S.Brown goes onto illustrate this point by showing that in Canada we are looking at the SECs proposal nigh and extensively and will formulate our regulatory response partly on your experience.The concerns of the give of Internal Auditors (IIA) will now be addressed. They totally agree with the four basic principles that were outlined by the SEC. The IIA also generally agrees with the underlying objectives of the SEC in relinquish these requirements (improving quality and improving investor confidence). Their main concerns have to do with the technical aspects of the rules. Their main concern is that the SEC has restricted services in the wrong manner.They believe that not all non-audit services need to be restricted unless their fees are sufficient enough to foundation independence concerns and as long as there are no management or operating considerations that hinder independence. They also believe the Independence Standards Board in the U.S. should be responsible for determining and modify the list of services that would impair independence. The objective list allows for easier regulation by allowing for the subjectivity to be removed. The certain restricted services were chosen because they related back to the four basic principles. This ensures that the SEC remains consistent by following a dependable framework for making decisions regarding auditor independence.One last comment to look at is from CPA, Norman Manley. He submitted comments on behalf of all forty employees of Dellinger & Deese, PLLC. They are totally opposed against the new ruling and diffused many of the same concerns that were seen from other CPAs. Their concerns can be summarized by their opening comment, We firmly believe the proposal is unwarranted and not back up by facts, or requested by the financial and business community we both serve. Non-audit services offered by audit firms simply have not compromised auditor independence or audit failure.Focus will be on their additional concerns that were voiced at the public hearings. One concern they voiced was that the broad restriction on the non-audit services will place too much reliance on audit fees for accounting firms and this will not serve the public interest. The public interest is ever so an important consideration to keep in mind, but in this instance the public interest will suave be served by providing high quality audits sanction with investor confidence. There will still be rush of opportunities to perform audits and the new rulings will not decrease the number of firms that require audits.They are also concerned with the quality of talent that will be recruited and bear by accounting firms. They believe that accounting professionals will have 25-40% of their market block by the restrictions. They further believe that this will cause professionals to choose a life story where their market is wide open. They also had some economic issues that they w ere concerned about.The first being the inability for accounting firms to combine and obtain the economic benefits of fluxrs and joint ventures. Their ability to merge will be due to concerns about violating independence requirements. A firm could merge with another firm and would then become an affiliate of the accounting firm. They also believe that the SEC has interfered with the work of the Independence Standards Board (ISB) in the USA. The believed the SEC originally assign the issue to the ISB and then jumped in and modulate prematurely.However, the SEC worked more in friendship with the ISB by taking their research and many of their recommendations. They also agreed more with recent disclosure and audit committee requirements that were adopted by the ISB, SEC, New York Stock Exchange (NYSE), and the American Stock Exchange (ASE). They believe that these requirements would have of solved the independence problem if given time to mature and work. To conclude their concerns with the new rule one more point will be issued. They know and thoroughly understand the problems associated with a lack of independence, and they stated that they always put independence rules at the top of their priorities. They do not see a problem with non-audit services impairing this independence because auditors have the ability to remain independent using their own professional judgment.This report will conclude by drawing on comments given by chairman of the SEC, Arthur Levitt. He believes in this milieu of conflicting interests, the investing public relies on the accountant to stay true to his or her fiduciary duty, to never lose plenty of the precious franchise that is theirs to guard so vigilantly. He is aware that the perceived value of the audit is being put at risk and for this and other reasons he is strongly committed to keeping the publics interest first, and will not let new circumstances interfere with his task.He also realizes that the SEC cannot do it alone and is willing to work with the profession to continuously improve the situation. He is dedicated to continuous improvement of financial statements to better serve investors, the market, and the public. He stresses that he will leave the communication lines open between the SEC and CPAs in order to retain a strong respect and teamwork between the two parties.The majority of ohmic resistance seems to be coming from a main source. The CPAs seem to be the only interest group that is opposed, and this strengthens the validity of the new rulings. If there was strong opposition stemming from other interest groups it would be easier to challenge the new ruling. The point to remember is that being an accounting professional entails looking out for the best interests of the public, and this is what the new requirements are striving to achieve. The new requirements will not be able o achieve this alone, but they are an important aspect in the battle for independence.The main concern from th e opposition of the rule has to deal with the scope of services that are restricted. trammel non-audit services to audit clients still leaves plenty of opportunity open to perform audits and still makes it attainable to perform high quality audits while at the same time retaining investor confidence. We must remember, Its not enough that audit quality is maintained and that the numbers are right. Its also necessary that public investors-the users of financial reports-perceive that the numbers are right.