Tuesday, January 28, 2020

Lung Cancer Patient

Lung Cancer Patient Lung Cancer One of the most common types of cancer is lung cancer or lung carcinoma which is a tumor that worsens and will continue to metastasize or spread if it is not prevented or given a cure. It does not usually appear in the age of forty years old and below. It is more pronounced in males than in females at the age of forty-five years old and above. Case studies show that around 80% of the women are now suffering from lung cancer. There are several risk factors that causes lung cancer such as inhalation of air pollution, radon gas, coming in contact with asbestos, arsenic and radiation for example are connected to the occurrence of lung cancer. Chances of inheriting lung cancer is small and being a second-hand smoker candidates a person to have lung cancer as well. Case studies show that cigarette smoking is the primary culprit for getting lung cancer. (Merck Manual, 2003) Lung cancer due to prolonged cigarette smoking and especially in large amounts slowly progresses into a tumor or cancer in the lung. The following case study is about a gentleman in his middle 60s and has lung cancer. Mr. Virgil T. Carter, the patient in this case study, lives on a farm outside a small rural town, Jefferson. There are only few medical services where he lives. He was diagnosed with a tumor located in the middle lobe of his right lung. He then struggles to get well through treatment by surgery, radiation therapy, proper nutrition, obtaining support from his family, physical adaptation to his condition and having a positive outlook. (Rodger M., 2008) The purpose of this study was to investigate what happens to the patient before, during and after his lung cancer treatment. The patients experiences with lung cancer will be stated. Accompanying research to support the facts will also be mentioned in this case study. Episode 1: a) Mr. Carters experiences: On July 12, 2007 Mr. Carter sought medical attention. It all started when the patient started coughing up blood seven days ago. On the first day it began, he coughed up blood three times in the amount of about 15ml separately. Symptoms set in where his coughing was regular for the past three months with no blood. He felt shortness of breath while wheezing. He felt tired and weak during that time. Three years ago, the patient would smoke about thirty packs per year then he stopped. He ate a well-balanced diet then. He drank three to four cans of alcohol every week and his overall physical state was normal until he was diagnosed with lung cancer. He is a father of three and a husband. He works as a farmer and is usually exposed to dust and would work about eight to twelve hours per day but then he had to stop three months ago due to the symptoms that he was experiencing. He loves interacting with other people and loves his work but he constantly felt the shortness of breath whenever he exerts force. The patient sought medical attention and was tested for hemoptysis and chest x-ray. He was co-operative with the medical staff and was informed that a lobectomy will be done. (Rodger M. Bruce R.N., 2008) b) My research: Mr. Carter shows the symptoms of a person suffering from lung cancer and it includes constant coughing that will not stop and it worsens if its prolonged and eventually, blood is expelled upon coughing. The patient will feel chest pains, feeling of tiredness, repeated shortness of breath in between wheezing, the patient gradually would lose interest in eating and eventually lose weight. (MedlinePlus, 1999) The patient is diagnosed through a chest x-ray where a shadow may be seen on the x-ray film, a Computed Tomography Scan shows nodules that the x-ray cannot show. A sputum examination may also be enough to provide adequate information for lung cancer. (Merck, 1995-2008) A lobectomy is a procedure wherein one entire lobe in the lung is removed. This will limit the spread of the lung cancer. (About.com, 2008) Episode 2: a) Mr. Carters experiences: On July 13, 2007, Mr. Carter underwent radiograph tests. On July 21, 2007 he underwent lobectomy. After the surgery, he said that he already wanted to go home. He feels that his health is improving. The patient wants to go home irregardless of his coughing. He was tolerating the therapy which was a good sign and healing of his wound was better. During physical therapy, the patient complains for pain in the chest and he was unable to sleep peacefully throughout the night. The patients lips have turned to the color of blue and so were his nail beds on his toes and fingers. He feels dizziness when he attempts to rise from his bed and he needed support when walking due to this and accompanied with shortness of breath. The patient co-operates with the medical staff even if he felt terrible with his condition. During physical therapy, the patient would respond by nodding his head for yes and would shake his head for no. He was in pain and felt too tired. The patient can already sit up in bed but he is still weak and easily exhausted even when hes asked to participate in light ADLs [activity of daily living]. He would tidy himself by washing his face and brushing his hair. He could eat just about one meal per week by himself. (Rodger M. Bruce R.N., 2008) b) My research: Post-surgery in lobectomy may allow a patient to be discharged from the hospital in a weeks time. Although, lobectomy may make a patient face the challenge to contract pneumonia, have bleeding, have an infection or they may experience adverse reactions to the medication or anesthesia used during the operating procedure. (About.com, 2008) Episode 3: a) Mr. Carters experiences: On August 2, 2007, Mr. Carter is feeling better, though his body still feels sore. He would only cough whenever he would take deep breaths and this causes pain to his chest. He doesnt have a fever and has been very co-operative by taking all of his medications. He doesnt eat a lot because he complains that it doesnt taste good. He would only finish half of his food and would feel tired during this time. Mr. Carter was provided a dietary plan to give him energy and heal properly. Mr. Carter is scheduled for radiation therapy at least two to four weeks after being discharged from the hospital. This will enable him to heal and recover properly. The patient has limited energy to move around or even do tasks. He feels a little pain when doing normal work. He feels calm and peaceful. He has a high energy level. He would fell downhearted and feel a little blue some of the time. The patient feels very badly since he doesnt do anything helpful but watch the television all day or spend the whole day in bed. The patient is affected emotionally by feeling hopeless and shortness of breath increased. This limited his movement once again. (Rodger M. Bruce R.N., 2008) b) My research: In the case of the patient, Mr. Carter, not only needs lobectomy, but he requires radiation therapy as well as not all of the cancer cells has been removed. At this stage, the patients body is still recovering and fighting the cancer cells. (Merck, 2008) Episode 4: a) Mr. Carters experiences: On January 29, 2007, Mr. Carter only feels a little shortness of breath when wheezing and no pain in the chest is felt. Though, he still feels weak and has withdrawn himself from the family by not joining in on their activities. Patient still doesnt feel like eating but he tries to consume a little food for energy. His weight has dropped because of inadequate intake of food. He feels tired most of the time. He has lesser periods of shortness of breath compared to what he felt before. He feels agitated when his wife tries to provide him care. This is probably due to the wifes attitude towards her husband because he doesnt do anything at home. He mentioned that he feels more energized compared to the previous appointment for Occupational Therapy. He can already dress and bathe all by himself. He would rest from time to time in the middle of his simple daily activities. (Rodger M. Bruce R.N., 2008) b) My research: Conclusion References Linda L.H. Steven T., Mark J. Lung Cancer Screening with Sputum Cytologic Examination, Chest Radiography, and Computed Tomography: An Update for the U.S. Preventive Services Task Force. American College of Physicians. Annals of Internal Medicine. 4 May 2004. 29 January 2008. http://www.annals.org/cgi/content/abstract/140/9/740 Lung Cancer: Cancer of the Lungs. Merck Manual Home Edition.1995-2008. 29 January 2008. http://www.merck.com/mmhe/sec04/ch057/ch057a.html#sec04- ch057-ch057a-894 Lung Carcinoma: Tumors of the Lungs. Merck Manual Professional. 1995-2008. 29 January 2008. http://www.merck.com/mmpe/sec05/ch062/ch062b.html#sec05- ch062-ch062b-1379 Lung Cancer symptoms treatment information research charity Association For International Cancer Research 2004-2005. 29 January 2008. http://www.aicr.org.uk/lungcancerfaqs.stm?source=Adwords National Library of Medicine Lung cancer small cell MedlinePlus Medical Encyclopedia: Lung Cancer. 19 March 1999. 29 January 2008. http://www.nlm.nih.gov/medlineplus/lungcancer.html Cancer Lung Cancer Risk Factors Department of Health and Human Services. Centers for Disease Control and Prevention. 2007. 29 January 2008. http://www.cdc.gov/cancer/lung/basic_info/risk_factors.htm Lung Cancer Causes, Symptoms, Signs, Stages, Treatment and Diagnosis on MedicineNet.com. MedicineNet, Inc. 1996-2008. 29 January 2008. http://www.medicinenet.com/lung_cancer/article.htm#toca Lung Cancer oncologychannel. 1998-2008. 29 January 2008 http://www.oncologychannel.com/lungcancer/index.shtml Rodger M. Bruce R.N. WHISSL Worldwide Health Information System Simulation Linkage. WHISSL. 29 January 2008. http://whissl.utmb.edu/WHISSL/index.asp Lobectomy Lung Cancer Surgery Lobectomy and Lung Cancer. About.com. 2008. 29 January 2008. http://cancer.about.com/od/lungcancersurgery/p/lobectomy.htm

Monday, January 20, 2020

Locke, Aristotle and Aquinas Essay -- Philosophy essays

Locke, Aristotle and Aquinas      Ã‚   In the tomes of history, many philosophers have outlined their visions of a perfect society.   Until recently however, few have ventured into the waters of religious tolerance.   One such philosopher was John Locke.   Writing in the late 17th century, Locke advocated a complete separation between church and state.   He argued for an unprecedented tolerance of people of all faiths.  Ã‚   Although Locke's views became widely popular throughout Europe and the Americas, they did not meet with unanimous approval.   Many earlier philosophers disagreed with Locke.   Two such philosophers were Aristotle and Thomas Aquinas.   Aquinas disagreed in three key respects:   Compulsion, toleration, and authority.   Aristotle, on the other hand, disagreed on a more fundamental issue:   the goal of politics itself.   This essay aims to elucidate Locke's arguments, and then explicate Aristotle and Aquinas' would-be objections to Locke's A Letter Concerning Toleration.    In A Letter Concerning Toleration, Locke discusses the issue of civil tolerance.   His main premise is that society is constituted merely for the procuring, preserving, and advancing of civil interests.   He defines civil interest as:    Life, Liberty, Health, and Indolency of Boy; and the Possession of outward things, such as Money, Lands, Houses, Furniture, and the like.1    Having explained civil interests in terms of material possessions, Locke argues that the only concern of the Magistracy should be the violation of these civil interests.   The Magistracy is to enforce these rights through punishment, or by threatening the deprivation of the aforesaid rights.   But since no individual would voluntarily forfeit these freedoms, the Magist... ...ed States of America;   1983 Baumgarth, William P and Richard J Regan [eds].   Aquinas, Saint Thomas.   On Law, Morality, and Politics.   Hackett Publishing Company, United States of America; 1988    Notes 1 Tully, James H.[ed]   Locke, John.   A Letter Concerning Toleration.   P. 26 2 Ibid.   P. 27 3 An obvious referral to the Arab Muslims, whom Europeans deemed as "heathens" and "infidels."   This term generally considered offensive, by most Muslims. 4 Baumgarth, William P and Richard J Regan [eds].   Aquinas, Saint Thomas.   On Law, Morality, and Politics.   P. 250 5 Ibid.   P. 250 (with emphasis added) 6 Ibid.   P. 251 7 Ibid.   P. 255 (emphasis added) 8 Tully, James H.[ed]   Locke, John.   A Letter Concerning Toleration.   P. 46 9 Ibid.   P. 47 10 Lord, Carnes [trans.]   Aristotle, The Politics.   P. 99 11 Ibid.   P. 98   

Saturday, January 11, 2020

Lord of the Flies & To Kill a Mockingbird Essay

John Quincy Adams once said â€Å"Always stand on your principle, even if you stand alone†. The two novels To Kill a Mockingbird by Harper Lee and Lord of the Flies by William Golding, can greatly relate to this quote. The characters that are portrayed in both novels can really relate to one another in terms of the theme in the quote. Also the books themselves share similar themes and moral lessons. Atticus Finch from to kill a mocking bird is a character that plays a father; he is a strong role model and leader. Atticus is a wise man; he learns and teaches moral lessons to his children. Even though the odds are against his favor he still stands by his principle. Someone who can relate to Atticus Finch is Ralph from Lord of the flies. Ralph is a character in Lord of the flies that shows a great deal of leadership just like Atticus he stands by his principle and does whatever is right. Scout from to kill a mocking bird, is the daughter of Atticus Finch, she has very many opportunities to stand but her principle but she is rarely heard. But even though she is not really heard she takes initiative as much as possible. Piggy from Lord of the flies can relate to Scout, Piggy has so much potential to do more than he is capable of. Although Piggy always seems to find a way to get his ideas heard and recognized. Another comparison between the two novels is Miss Maudie and Simon because they are such honest people and that is one of their principles. Ralph and Atticus Finch both portray their characters as role models and leaders; Ralph in particular is a leader that does everything and stays with his accusations to prove that he is doing the right thing. The lord of the flies takes place on a deserted island after a dramatic plane crash and the only survivors are a bunch of little boys. Their first decision is to vote on a leader, the boys all chose Ralph as their leader. At the beginning of the novel, Ralph was leader, but when his followers decided to abandon him he stayed with his beliefs. He can relate to this quote because Ralph was standing on his principle even though he was alone. His friends chose to become savage beast and hunt, while Ralph stayed pure and civilized he showed that he knew his moral and stands up for what he believes in. Ralph comes across trouble thought when hes friends doubt his ideas and suggestions. When his friends turned his back on him, he still decided to stick to his ideas and his plan to be rescued and in the end it was worth it because they were saved. Another person that could relate to Ralph would be Atticus finch in To Kill a Mockingbird. Like Ralph, Atticus is another strong leader and independent leader, but in the novel To kill a mockingbird. Atticus relates to John Quincy Adams quote because Atticus fights for what he believes in, which is exactly what John Quincy Adams is meant by standing by your own principle. Atticus Finch plays a Father in working as a lawyer in the novel, but he lives in a time of discrimination and prejudice. A part of the story is when Atticus is appointed to defend Tom Robinson; a black man that was accused of raping a white woman. Atticus knows that the jury will be prejudice and that there is a slim chance that Tom Robinson will win the case. Even though he knows this information he still does everything in his power to defend Tom. Atticus says that he has nothing but pity for the jury and that he is disappointed that there society is like this (Lee 213). Atticus is a character that truly does stand by his principle and shows respect and leadership. Ralph and Atticus can relate to each other because they have similar characteristics and stand by their principles. Piggy is a character from Lord of the Flies that is discouraged. Piggy plays a huge role in the novel; he is wise and has the potential and the right to be heard. Piggy in the novel was the reason that the boy had fire, he was picked on and his ideas were ignored because of the way he looked. Piggy was wise he had ideas such as making sundials and hats. Ideas like these could have really helped the boys in being successful in being rescued. Piggy was wise and the boys failed to recognize this. When Ralph was abandoned by the boys that wanted to join Jacks hunting tripe it was only Piggy, Simon, Samneric and a few littleuns. With such little people, Ralph and Piggy talked and Piggy was hears and finally recognized for his ideas and wisdom. Piggy has a lot of smart ideas that could be implemented. He can relate to the quote by John Quincy Adams because he doesn’t give up, even though he is alone, he finds a way to be heard. Scout Finch and Piggy are character that can relate to each other, and to the quote said by John Quincy Adams. Scout is a character that plays Atticus’ daughter. Scout is very smart for her age, and has many bright ideas. Although this is true her ideas are not as recognized as they should just because of her age, she is much wiser than she appears to but is not recognized for it. â€Å"We don’t write in the first grade, we print. You won’t learn to write until you’re in the third grade. † (Lee 23). This shows that Scout truly does stand by her principles but she is not recognized for it. Scout respects her father very much, but even though this is true she still denies his judgments, if she believes it is the right thing to do. An example if this would be when the Sarum group visited Atticus Finch and threatened him, Scout, Jem and dill all came to protect him. Even though Atticus told his children to return home they stayed there, this ended up helping Atticus bypass the sarum group after all. Simon is a character in Lord of the Flies that portrays a mature and wise. Simon is very honest. When Simon is told that there is a â€Å"beastie† loose on the island he adventures off on his own. He comes across a hanging parachute and realized that, the parachute was the beastie all along. When Simon knew that there could not be such thing as a beastie, he searched for the truth. Simon shows that he stayed with his principles and was determined to find the truth. He does not keep this new found information to himself or only to Ralphs tribe but he tells both Ralph and Jacks tribe. He was honest and wants to make life on the island a lot easier for the boys. He was generous enough to tell the tribes, but it was too late because Jacks tribe was so paranoid about the beastie and that he accidentally killed Simon. Although Simon had died trying to help he kept his principles in mind Simon showed how determined he was to be honest and set his friends straight. The quote by John Quincy Adams can have a lot of themes to express one of those themes that I could tell is honesty. Miss Maudie is a character in To Kill a Mockingbird that plays an honest woman. When Scout asks Miss Maudie about Arthur Radley and if all the rumors about him are true, Miss Maudie sets her straight and gives her full and honest opinion about Arthur Radley (Lee 48). This shows that Miss Maudie shows her moral conscience by admitting to Scout her honest opinion. She is also standing by her principle and passing on her wisdom to Scout. She tells Scout to find the truth and not create rumors and gossip about something that is not for certain. Miss Maudie shows a great deal of respect to the people around her. She stood by her principle as John Quincy Adams said. The quote represents honesty and Miss Maudie is a good example of honesty. There are many relations between the two novels and the quote. The quote by John Quincy Adams â€Å"Always stand on your principle, even if you stand alone† has themes that do relate to the themes and character in the novel To Kill a Mockingbird and Lord of the Flies. Atticus Finch and Ralph both show there leader ship and determination, when times are tough they persevere and try their hardest to make things right. This shows how determined they are to stand by their principle. Also Piggy and Scout, there are two completely different characters that play the same role. They both have such great potential to be a more recognized character; even though they seem ignored they both stand by their principles and become recognized. Simon and Miss Maudie two completely different people yet so similar in the sense that they are honest to one another. Overall there are many comparisons between these two novels and that they both have themes and characters that relate to standing by your principle.

Friday, January 3, 2020

Shakespeares Twelfth Night - 957 Words

Scene 1 Quote Analysis VIOLA I’ll do my best To woo your lady—(aside) Yet, a barful strife— Whoeer I woo, myself would be his wife. (1.4.40-42) After Duke Orsino asks Cesario (disguised Viola) to make Olivia love him, although she had stated that she would not marry for seven years due to her sadness from her brother’s death, Cesario tells him â€Å"I’ll do my best to woo your lady.† Then Viola tells the audience â€Å"(Aside) yet, a barful strife—Whoeer I woo, myself would be his wife,† meaning that she has to convince another woman to love the man she loves. The exchange of words in this scene exemplifies dramatic irony since the reader now knows that a love road that connects Duke Orsino, Viola, and Olivia has formed while Orsino is clueless†¦show more content†¦Since viola is in love with Orsino, she is trying to make him forget about Olivia so he could notice her because sooner or later she would have to reveal her true self to him if she is really in love. The relationship between the three becomes more complex as time passes. Orsino’s addiction to Olivia illustrates a universal truth about life that sometimes when a person loves another, the other person does not show the same feelings. When a person does not love another, it is almost impossible to force that one to generate feelings for the other. Act 3 Quote Analysis OLIVIA Yet come again, for thou perhaps mayst move That heart, which now abhors, to like his love. (3.1.165-166) After Viola goes to Olivia’s palace to give her another love message from Orsino, Olivia says â€Å"Yet come again; for thou perhaps mayst move that heart which now abhors to like his love.† At this point, Olivia is seriously in love with Viola disguised as Cesario. She would do anything for Viola to love her back even though Viola explains to her that she cannot be in love. When Olivia says â€Å"Yet come again,† she wants to see Viola more often, and in order to try to persuade her to visit more, she lies and says that she might love Orsino. Olivia clearly has no interest in Orsino, yet she would do anything to get feelings back from Cesario. Her lie illustrates a universal truth about life that sometimes people will do anything when they are in love, and that sometimes itShow MoreRelatedFestivity in Shakespeare’s Twelfth Night1357 Words   |  6 Pageshuman culture which in excess is not beneficial. Shakespeare â€Å"evokes its audience a recognition of the limits of festivity by abolishing such limits in the stage-world of Illyria†(Logan 223). Referring to the last night of Christmastide celebrations, the title of Twelfth Night in itself deems in its opening scenes Illyria as a world of privilege and leisure. According to Goddard â€Å"Illyria is a counterfeit Elysium†(302) where enjoyment evokes pleasure but not happiness and attraction invokes lustRead MoreWilliam Shakespeares Twelfth Night Essay1146 Words   |  5 PagesWilliam Shakespeares Twelfth Night The use of genre in any literary work assist the responder in understanding the text, as prior knowledge and past experience are used by composers to construct certain expectations due to characteristics that are recognised. 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The main storyline of the plot plays on this a lot by mixing up the stereotypes around gender that were very present at the time. However, a sub-plot involving secondary characters defines this theme even more. It takes the idea even further by relating servants’ attempts to blur the lines between social classes. Twelfth Night’s Maria and Malvolio both have great aspirations to rise aboveRead MoreWilliam Shakespeares Twelfth Night Essay examples1337 Words   |  6 PagesWilliam Shakespeares Twelfth Night Twelfth Night is one of Shakespeares most famous comedies, involving complex plots, which result in hilarious outcomes. The main plot of Twelfth Night tells of Count Orsinos efforts to woo the Lady Olivia who does not return his affection. Instead, Olivia is smitten with Orsinos servant Cesario, unaware of his true identity. 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She is not mistaken about Orsinos true nature and loves him for who he really is, while the other characters in the play seem to be in love with an illusion. Violas love for Orsino does not alter during the play, nor is it transferred to another person.    Viola, alone in a strange land, disguises herself as a man in order to gain access to Duke Orsinos

Thursday, December 26, 2019

Big Data And Digital Privacy Policy Concerns - 1816 Words

MEMORANDUM TO: The Internet (for suggestions before sending to Office of President)†¨FROM: (Representing: Virtual United Consortium of Big Data Companies) Date: January 14, 2015 RE: Big data and digital privacy policy concerns The purpose of this memo is to describe ongoing big data revolution and to show how digital privacy considerations for same can be addressed by adopting recommended options. Background: Although traditional software packages used to track usage patterns to catch bugs with a goal to improve user experience as a whole, the recent growth of web applications (which includes dynamic websites ranging from digital content consumption, interaction and production— which in turn is really a small subset of whole ecosystem)†¦show more content†¦Although there are many rationales to use such techniques, broadly they can be classified into two classes: 1) direct usage: which involves usage of big data techniques for one, specific, predetermined purpose. 2) indirect usage: which involves, as its name suggests, indirect use of collected data beyond its original intended usage. The application domain is very large - ranging from search engines, online ad marketing, video content analysis for piracy detection, healthcare, natural language processing to name a few. Government The hot topic around government usage of big data has been centered on meta-data crawlers. The meta-data which, as its name suggests, is data about some particular data. An easy example is of a phone call where the data is single audio file of the phone call and the meta-data is group of many attributes such as caller, recipient, call time, call duration, call location through signal triangulation etc. Since it is evident that meta-data is very large in quantity than its parent data itself, thus making it a perfect domain for government agencies to apply the big data analytics2. End users End user will use the product provided by software and web companies and will provide, either with or without consent, the input to the big data techniques. It is difficult to draw a clear

Wednesday, December 18, 2019

Explain The Conflict Between Obedience To Authority And...

Obedience to authority is a strong matter but also a complicated one. When someone tells us, what do and when we do it, we are being obedient to the person who told us to do it. We as people have a problem with listening to others just because of their hierarchy or structural form. But we need to realize that it’s not always best for us to listen, because not everyone is right when they speak their ideas. But then it’s also bad for people not to listen as well cause this itself can cause problems. When people start to not listen we have chaos because rules won’t be followed, riots could start, and damage will happen. I believe its good for people to stay with a social order and not step to far out of boundaries, but we need to be careful†¦show more content†¦They used two rooms in the Yale Interaction Laboratory, one for the participant, which had the electric chair, then the second held the teacher and experimenter with the electric shock generator. The y strapped the participant to the chair and hooked him up, they gave him a list of words to learn. Next, the teacher would test him by asking the participants to recall an identical word from a list of four possible choices. So, with every mistake made by the patient he would receive a shock, then would increase the level after each mistake. So, the participant would then give a wrong answer on purpose so he would be forced to receive the shock and when the teacher refused to give the shock the experimenter had four orders he read one after the next. These orders just kept informing the teacher that the experiments should continue, no matter the reason. The thing is that the participants believed they were shocking a person when they weren’t. The end results show that ordinary people will follow the rules of an authority figure, even if they were told to kill. He said that growing up well all have this obedience to authority in us and that we will follow whomever has power mo rally right or legally based. Ethics in research is when you start to use people as your test rats to get results for your experiment. They say it’s not good to do this because it can have ethical, legal, and maybe social issues against someone. I don’t believe this experiment hasShow MoreRelatedErich Fromm s Disobedience As A Psychological And Moral Problem891 Words   |  4 PagesErich Fromm wrote Disobedience as a Psychological and Moral Problem, in 1963, an essay detailing balance between obedience and disobedience. Fromm cited that authority figures insisted obedience as a virtue and disobedience as a vice. He argued that disobedience began human history itself and necessary to continue it. Fromm first discussed a Biblical example: the story of Adam and Eve. Humans were in harmony with nature, yet still in their infancy. Prophets argued it is through man’s â€Å"sin† canRead MoreDisobedience Vs Obedience1700 Words   |  7 PagesIn society, obedience to authority is ingrained in humanity from an early age, causing some individuals to blindly obey orders without contemplating the credibility of the source. In psychoanalyst Erich Fromm’s article â€Å"Disobedience as a Psychological and Moral Problem,† he explains that throughout human history obedience has been associated with virtue and disobedience with sin (Fromm 127). Fromm suggests that our conscience is an internalized voice of authority (126). Fromm claims individuals needRead MoreThe Causes Of Obedience From Research By Milgram ( 1974 ) And His Contemporaries1360 Words   |  6 PagesDescribe and explain what we can learn about the causes of Obedience from research by Milgram (1974) and his Contemporaries. Stanley Milgram was a Psychologist at Yale. 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Tuesday, December 10, 2019

Audit Opinion Improvement and Timing of Disclosure

Question: Discuss about the Audit Opinion Improvement and Timing of Disclosure. Answer: Introduction: In this case, accountant has accepted different work related to different field of same client. Professional accountant is doing bookkeeping, preparing tax return for same client and involved in providing many other management services to same client. In this case, there is violation of accountant code of ethics of conflict of interest. Conflict of interest is the code of ethics under which accountant becomes bias in providing true and fair state of business affairs of client. When auditor accepts many works of same client then he / she is not able to provide correct results. Objectivity is the ethical principle that has been violated in this case, which deals with providing unbiased opinion. In this case, David Smith has referred ten clients of insurance company, Allied Insurance, without the permission of respective clients. In this case, it is assumed that accountant, David Smith, has not charged any commission from insurance company at the time of lending names and afterwards. Then in this case, there is no violation of any accountants code of ethics (Arnold et al., 2013). As there is no such advertisement or soliciting new clients and any other misconduct in this case. On the other hand, there is no violation of ethical principles also. In this case, Wrench and company has maintained records of clients in single system or computer which is used for office purpose and by clients also. Sometimes Wrench and company arranges staff from audit department to input data in the system for clients. Afterwards that audit staff can be involved in audit procedure of same client. In this case, Wrench and company is providing indirect book keeping services and this will raise conflict of interest within Wrench and company. Since same audit member is required to audit the client for whom he / she has prepared books of accounts. Objectivity ethical principle will be violated in this case. In this case, Stephanie Barry, accountant of Williams Pty Ltd, has sent her firms literature related to management services that she provides on monthly basis. This act is in practice without any request from Williams Pty Ltd or unsolicited. Stephanie Barry has been violating the accountant code of ethics of marketing of professional services. In section 250 of APES 11- code of ethics for professional accountant, marketing of professional services is prohibited. Accordingly, accountants are not allowed to market their services or capabilities to clients or any other person unsolicited. In this case, principle of professional behaviour has been violated (Branson et al., 2015). Katrina Ng has been acting in dual capacity in not for profit organisation i.e. Katrina Ng is accountant and involve in board of directors of not for profit organisation. According to Section 220 of APES 11- code of ethics for professional accountant, accountant or auditor of the business organisation cannot act in any other capacity in that particular business organisation. Therefore, there is violation of conflict of interest accountant code of ethics. Conflict of interest restricts accountant to follow all compliance test and bate to hide irregularities in business organisation (Zakaria et al., 2010). In this case, integrity and objectivity are two ethical principles that have been affected. Peter Beattie is a public accountant and has been providing many services like provides tax services, management advisory services, bookkeeping services and conduct audit of the same client. In this case, there will be conflict of interest because single accountant is involved in auditing and many other management services of same client. Section 220 suggests that accountant of business organisation will not in prudent manner if many services are accepted of same client. Accountant is required to reduce threats of biasness that creates conflict of interest while providing auditing and assurance services (Kung and Huang, 2013). In this case, ethical principle of integrity and objectivity has been violated. In this case, auditor or accountant has been advertising in local newspaper with colourful pictures and disclosing other details like staff, comparing with other auditors and claiming to help in getting highest tax deductions. Section 250 marketing professional services of accountant code of ethics suggests that accountant shall not engaged in making exaggerated claims regarding service and experience that auditor provides. Accountant shall be comparing their work with other auditors. In present case, auditor has violated provisions of section 250 and therefore violated the code of ethics of marketing professional services (Jeffrey, 2013). In this case, ethical principle of professional behaviour has been violated. In this case, David Cheadle is the auditor of Nestree Ltd, who has started audit of current year. Audit fees of the previous year is still due, despite of this fact, David Cheadle has started audit of current year. In this case, there is possibility of arising self interest conflict of David Cheadle in terms of non payment of fees. But in this case there is no violation of any accountant code of ethics or any ethical principles (Martinov-Bennie and Pflugrath, 2009). Auditor is not able obtain some information from the clients major customers that are included in its sample. But afterwards he / she is able to perform some other audit procedure to satisfy about correctness of balances of customers accounts. It can be concluded that auditor is satisfied and there is no misrepresentation regarding account balances. So in this case, auditor shall issue unqualified audit opinion. Unqualified audit opinion is the opinion under which there is no misrepresentation in financial statements and client has followed all related standards while preparing financial statements. There are some powers that auditor posses with themselves while providing audit and assurance services to client. These powers are fundamental powers and client cannot restrict them accordingly. In this case, client has restricted auditor to examine property, plant and equipment. Property, plant and equipment is the significant part of total assets which comprise of 20 % of total assets and this will be significant part to form audit opinion. Although it can be assumed that there is no misrepresentation in financial statements and financial statements are prepared and presented according to accounting standards. But in this case, auditor shall issue disclaimer of opinion as he / she is restricted to perform audit procedures (Tahinakis and Samarinas, 2016). Australian accounting standards are to be followed by each and every business entity while preparing financial statements in Australia. If any business entity failed to do so then financial statements of the entity will be considered defective and misrepresented for stakeholders. Auditors are required to ensure that business entity has followed Australian accounting standards in preparing and presenting financial statements. In this case, since management has failed to disclosure contingent liability with financial statements then in this case auditor shall express qualified opinion. Qualified opinion shall be issued in this case, since financial statements of client are not presented according to Australian accounting standards but there is no material misrepresentation. First and foremost requirement for preparing financial statements is records of transactions that business entity is required to maintain. Same is the case with the auditing the financial statements i.e. without sufficient and appropriate records of transaction, auditing is not possible. In this case, since there is no or inadequate sales records are maintained that is not sufficient to express opinion on financial statements (Adiloglu and Vuran, 2011). There shall be audit trail in complete transactions which is required to conduct audit of financial statements. In this case, auditor shall express disclaimer of opinion. As there is no basis on which auditor can satisfy regarding correctness of sales amount. There are some cases where two types audit opinion can be provided in a single audit report. In case where auditor is satisfy about everything including application of Australian accounting standards while preparing and presenting financial statements. In the provided case, there is neither misrepresentation in financial statement nor any material misstatement in financial statement is present. But management is not able to provide information related to opening balances and this has causes limitation on audit procedure. Therefore auditor is not able to examine or verify opinion balances and cannot comment on the same (Cullinan et al., 2012). In this case, auditor shall express two audit opinions i.e. for opining balances; disclaimer of opinion shall be issued and for remaining financial statements unqualified opinion shall be issued. Australian accounting standards are mandatory to be followed by all the business entity while preparing and presenting their financial statements. Australian accounting standards are those standards which standardise preparation and presentation of financial statements in Australia. In this case, client has not followed Australian accounting standards since beginning of its business operations. In this case, financial statements will reflect misrepresented information and there will be material misstatement. In this case, adverse opinion shall be expressed by auditor as there is no application of Australian accounting standards. According to Australian accounting standards business entity shall calculate amount or value inventory by using FIFO and weighted average method of calculating inventory amount. In this case, client has followed LIFO method for calculating inventory value. LIFO method is not allowed to be used under Australian accounting standards and value of inventory calculated using LIFO method will reflect misrepresentation of financial information. In this case, qualified opinion shall be issued including one paragraph for same. In this case, there is no material misrepresentation in financial statements of the client. According to auditor financial statements confirms with Australian accounting standards but there is one event that took place that raised question for going concern on client business. One major customer of client has faced liquidation which has affected the business of client also and questioned going concern (Feldmann and Read, 2013). In this case, auditor shall express disclaimer of opinion. References Adiloglu, B. Vuran, B. 2011, "A Multicriterion Decision Support Methodology For Audit Opinions: The Case Of Audit Reports Of Distressed Firms In Turkey", The International Business Economics Research Journal (Online), vol. 10, no. 12, pp. 37. Arnold, D.F., Dorminey, J.W., Neidermeyer, A.A. Neidermeyer, P.E. 2013, "Internal and external auditor ethical decision-making", Managerial Auditing Journal, vol. 28, no. 4, pp. 300-322. Branson, L., Chen, L. Anderson, L. 2015, "The implementation of international codes of ethics among professional accountants: do national cultural differences matter?", International Journal of Business and Public Administration (IJBPA), vol. 12, no. 1, pp. 1. Cullinan, C.P., Wang, F., Yang, B. Zhang, J. 2012, "Audit opinion improvement and the timing of disclosure", Advances in Accounting, vol. 28, no. 2, pp. 333-343. Feldmann, D. Read, W.J. 2013, "Going-concern audit opinions for bankrupt companies - impact of credit rating", Managerial Auditing Journal, vol. 28, no. 4, pp. 345-363. Jeffrey, C. 2013, Research on Professional Responsibility and Ethics in Accounting, Emerald Group Publishing Limited, Bingley. Kung, F. Li Huang, C. 2013, "Auditors' moral philosophies and ethical beliefs", Management Decision, vol. 51, no. 3, pp. 479-500. Martinov-Bennie, N. Pflugrath, G. 2009, "The Strength of an Accounting Firm's Ethical Environment and the Quality of Auditors' Judgments", Journal of Business Ethics, vol. 87, no. 2, pp. 237-253. Tahinakis, P. Samarinas, M. 2016, "The incremental information content of audit opinion", Journal of Applied Accounting Research, vol. 17, no. 2, pp. 139-169. Zakaria, M., Haron, H. Ismail, I. 2010, "Knowledge of ethics, perceived ethical problems and ethical judgments", Journal of Financial Reporting and Accounting, vol. 8, no. 1, pp. 50-64.