Gambino Cleaning Products Salesman System Specification Essay

A new organisation of calculating and reporting on cleansing products salesmen is to be designed and implemented. cleaning products salesmen commission is based on a set of selective in abidanceation which is the periodical sales of cleaning products sold by the salesmen.ObjectivesThe new ashes must(prenominal)* Be automated as far as possible, needing no entire knowledge of spreadsheets, databases or any other softw atomic number 18 in request to operate it.* Have fitted controls to ensure precision and completeness of data input.* Take into narration commission payments from monthly sales.* Print commission reports for all(prenominal) of the salesmen, and a epitome report showing total paid to all(prenominal) salesman and over either total.* hold an option to delete commission records previous to a given participation so that the file does not increase for an indefinite period.The proposed new system plenty be shown in a level 0 data flow diagram as followsA level 1 data Flow Diagram of the proposed system is as followsUser functions1. The careing Salesman in the Sales Department go out be responsible for acquiesceing all details of new cleaning products salesman and new products.2. An Accounts clerk go forth open special responsibility for the commission system.3. The Accounts clerk leave enter each month the sales of each product, giving quantity sold and pure(a) sales value (i.e. quantity X cover price).4. Every 6 months, the Accounts clerk bequeath produce the Commission reports for each cleaning products salesman. This lead show the commission that has been earned in the previous 6 months. A payment is then recorded and a cheque issued to each cleaning products salesman to whom commission is due, together with the Commission bid showing sales details, and the statement from the Accounts system the total amount due.Database specificationMenu structureThe legion(predicate) functions of the Commission System will be accessed by m eans of a front-end menu, which will have the next structure.The data modelThere are three main entities in this system related in the entity descent diagram shown below.Because a many-to-many relationship cannot be applied in a relational database, an additional entity chance upond Salesman/ harvest-tide is introduced. The ERD can now be cadaverous as followsThe database for Gambino cleaning products salesman system specification will have the following tablestblSalesman (SalesmanID, nickname, FirstName)tbl increase (ProductID, ProductName, SalesTeam, Price)tblSalesman/Product (ProductID, SalesmanID, StandardCommission, BonusCommission)tblSales (Sales telephone number, ProductID, Date, QuantitySold, GrossValue)NameTypeMeaningRangeWhere UsedtblSalesman remitSalesman TabletblProductTableProduct TabletblSalesman/ProductTableSalesman/Product TabletblSalesTableSales TableSalesmanIDText (5)Unique ID immemorial key in tblSalesmanForeign key in tblSalesman/ProductSurnameText (20)Salesm ans SurnametblSalesmanFirstnameText (15)Salesmans first nametblSalesmanProductIDText (5)Unique product codePrimary key in tblProductForeign key in tblSalesman/ProductProductNameText (40)Product calltblProductSalesTeamText (40)All salesman who sell a producttblProductPrice moneyProduct pricetblProductStandardCommissionNumberPercentage commission on each product sold1-10tblSalesman/ProductsBonusCommissionNumberBonus percentage commission on each products sold11-20tblSalesman/ProductsSalesNumberNumber1=Standard commission2=Bonus Commission1 or 2tblSalesQuantitySoldNumberNumber of products soldtblSalesGrossValueCurrencyData DictionaryInput Specification iii input forms will be required.frmProductsThis will be used to enter product details.frmSalesmanThis will be used to enter details of a salesman and all products on which they receive commission. The commission percentages for each product will be entered in a subform of the main form.Validation methodsThe Product ID will be selected from a discount-down list of existing Product IDs. Once a Product ID is entered, the product name will be automatically displayed.frmTransactionThis form will be used to enter transactions.Validation methodsOnly legal dates will be accepted.The Product ID will be selected from a drop down list of existing Product IDs. Once a Product ID is entered, the product name will be automatically displayed.Selecting a radiocommunication button so that only a valid alternative can be selected will choose the transaction type.Process SpecificationCommission CalculationsTo calculate the commission for a given transaction, a query has to be performed to combine attributes from tblTransaction, tblProduct, tblProduct/Salesman and tblSalesman.The calculation of the commission is performed as followsIf TransactionType = 1 (i.e sales)ThenRate = StandardCommissionRateElseRate = BonusCommissionRateendif come in = Rate * GrossValueThese processes will be carried out in qryCommission. This query will be the source of both the commission report and the summary report. precautionEach year, transactions prior to a given date will be removed from tblTransactions. This prevents the transaction file from becoming too bouffant and slowing down the system. The maintenance will be carried out as followsRun a Delete query to delete records from tblTransaction.Test computer programmeTests will be carried out using valid and invalid data and data at the extremes of acceptable values.

World War I and World War II

The period after earthly concern War I and World War II, this was approximately during the years 1919 to 1944, and after 1946, various sentiments appeared ranging from loss, death, suffering, content to be alive and family reunions. Since pack are still experiencing the aftermath of the war, poets and authors homogeneous were also feeling the fever. Rupert Brooke was well known for his war poems that vividly exposit what he saw, relating the fear and devastation he felt while rubbish in the battlefield.Fiction novelist D.H. Laurence, poetess Edna St. Vincent Millay and Robert Frost became well known for their works that includes Women in Love, A Few Figs from Thistles and a Pulitzer Award Winning collection of poems, respectively. However, otherwise authors like John Hall Wheelock began publishing The Liberator, a weekly diary of criticizing the current society radically, where he soon became affiliated with the communist party. in that respect were some who were not contente d with the result of the war and went on to avouch through their writings. Filling up the peoples mind with what if questions, and if this was what they fatality. This somehow changed the peoples view and a mixture of reactions was raise against their current situation. For example in the aftermath of World War II, a wave of sympathy was given to the holocaust survivors, while others, still, believed in Hitlers ideology.From this event, numerous autobiographical accounts were published, the famous of which was The Diary of Anne Frank. Nonetheless, the conflict that arose from this era was that people became too sensitive in what was written down in journals, poems, stories or even in any articles. Such sensitivity was somehow shocking for the literature world since authors did not have the liberty anymore to relieve anything out of topic and was not able to deviate from the current issues that were passing on at that time.Works CitedOnline Focus. War Poets. A Newshour with Jim Lehrer Transcript. February 17, 2003. November 5, 2007. http//www.pbs.org/newshour/bb/entertainment/jan-june03/war_poets_2-17.htmlWorld Chronology(1919, 1920). Answers.Com Website. November 5, 2007. http//www.answers.com/topic/1919?cat= technologyliteraturehttp//www.answers.com/topic/1920?cat=technologyliteratureBetween The Covers Rare Books, Inc. Website. November 5, 2007. http//www.betweenthecovers.com/btc/awards/1000304

Healthy Body, Healthy Mind Essay

umpteen heap believe that A well em remains set abouts a healthy forefront. I hesitate on the word make take for granted a healthy mind means some(a)thing like integrity, happiness and starry-eyed attitude, I believe that people who mother a healthy dust usually also have a healthy mind, but a healthy body is not necessarily for a healthy mind. The players in professional sports leagues are probably the most physically healthy people in the world however its not uncommon to project news of their troubles, such as crimes or family violences. A healthy body shares some common causes with a healthy mind. The process of pursuing a healthy body requires good discipline. Its easy to exercise for star day, but one must endeavor to keep exercising to perch in a physically healthy condition. Long distance cartroad is a well known way of having a healthy body.To misrepresent to run a full marathon, one has to repeat many incorporate or long distance running practices. Its suc h a painful process that one likely to give up if he/she doesnt have strong leave power. If a person has such will power, its no surprise that this person can be successful at other things. A person achieves many sprightliness goals is likely to have a healthy mind. A healthy body can be a factor of a healthy mind physically healthy people usually have more cleverness to work on things they care about, therefore have a purify chance to enjoy their lives. In contrast, physically unhealthy people may be disturbed by their health issues. Their concerns can distract them from doing things that would make them happy.A scientific study also tried to discover the deep relation between exercise and the mind. Scientists found a chemical ticker called endorphins 1, which can be reproduced by homosexual body during exercise, excitement, spicy sustenance tasting, etc. It can interact with some other substances in the homosexual being body to generate a feeling of well-being. A well-kn own aftermath of endorphins is runners high, which is said to occur when people exercise so strenuously that their bodies ease up the threshold of endorphin release.Scientists are still not sure of the amount of endorphins the human body can generate or how much it impacts a humans mind. But at least most of the running enthusiasts I know are all very nice people. The ex-Google VP, the founder of Google China, a role model of many Chineseyoung students and entrepreneurs, Kaifu Lee, was recently diagnosed with cancer. He said he should have spent less time on work and more time on doing things that would have kept him healthy, especially sufficient sleep and exercise. This tells us that at the end of the day, fame and wealthy will not make people happy if they dont have a healthy body. We should get away from the chair and the computer some time everyday to exercise. It might not make us expose people, but itll make us lead longer and happier life.

History of Behavior Modification Essay

Behavior Modification is defined as the use of abide bys or punishwork forcets to reduce or eliminate problematic air, or to teach an single(a) new responses to environmental stimuli.The goal of a conduct modification political programme is to change and adjust style that is incompatible or undesirable.Two main(prenominal) tools used in behavior modification be positive and interdict reinforcement.Behavior modification flowerpot be traced to lab query as far back as the 1800s and 1900s. Most of this research was through with(p) through experimenting with animals. Many had impacting research, here are a few.Ivan P. Pavlov (1849-1936)-Concerned with stimuli that evoke responses (noise, food, lights, and so on)-Pavlovs famous dogs Gastric secretions were stimulated at the sight of food (a reflex fill response). Indicated that digestive processes could be stimulated without direct contact.-He then focused his research on how connections were made among environment stimuli and reflex reactions.This type of instruction became know as Classical Conditioning.-Classical conditioning is concerned with stimuli that evoke driven or automatic responses.Edward L. Thorndike (1874-1949)-Not concerned with reflex responses like Pavlov.-Focused on the encyclopaedism of new behavior.-Well known for his research involving cats and a puzzle- box.-Placed hungry cats in a maze and timed how long it took for them to reach the food at the hold back of the puzzle. He found that the cats got faster and faster. (learned behavior)-From this research Thorndike formed laws of behavior, one of the around famous being the Law of Effect.-The Law of Effect states that the impressions that follow behavior help learning, and that rewards, positive and negative, provide consequences that increase the learning of behavior.B.F. mule driver (1904-1990)-Like Thorndike, skinner focused on learning that resulted from consequences.-From his research, such as, the Skinner Box, the p igeon project, and the baby box, Skinner stated that all behavior is followed by a consequence, and that consequence determines the likeliness of repeating that behavior.-When an association between a behavior and a consequence is formed it is known as Operant Conditioning.-Operant conditioning is learning that is base on a trial and error process in which a subject remembers what behaviors have elicited positive, pleasurable, responses and which elicited negative ones.Simply range, behavior modification is based on the idea that events occur in advance a specific behavior, and events occur after that behavior as well. The appropriate behavior is learned by observing and changing the pre-event behavior and the post-event behavior so that the appropriate behaviorincreases and the inappropriate behavior decreases.The use of rewards to help touch this increase in appropriate behavior is called positive reinforcement- i.e.strokes, gifts, more than privileges, etc.The use of punish ment is called negative reinforcement. i.e.spankings, withdrawal of privileges, etc.To stop an inappropriate behavior, first the behavior must be observed. Then, a pattern can be recognized and a trunk of rewards can then be constructed.Using positive reinforcement, a choice is presented and if a desired action occurs, a reward is presented.If undesirable behavior takes place no reward would be given. This is an example of negative reinforcement.As the juvenile justness system enters a new era, it is faced with major challenges. Each year it is estimated that guard arrest nearly 2 million youths nether the age 18 on criminal charges. Nearly 10,000 children under 17 appear before judges in the work County Circuit Court Juvenile rightness Division both year. The court refers many of these to the juvenile probation segment because they sally several alternatives to detention. Electronic monitoring, home confinement, and intensive supervision are among their teeming go. With t he collaboration of social service agencies and fellowship-based organizations, the department works to afford every youth in its supervision structured programming and services. All services are performed with an emphasis on public safety while alike attending to the ask of minors.The current missionary work statement of the Juvenile Probation subdivision is as followsTo serve the welfare of children and their families at heart a sound manakin of public safety. The department is committed to providing the guidance,structure and services needed by every child under its supervision. In partnership with the community, the Juvenile Probation Department directs delinquent children toward reforming their behavior and making responsible decisions according to the principles of Balanced and pop Justice.(cookcountycourt.org)Alongside this mission the probation department has a prescribed set of objectives that it operates under that assists them in being able to effectively respond to the increasingly mixed need of delinquent children. Of the 8 goals named in conjunction with the mission in that respect are two that spotlight principles set forth by the balance and restorative justice initiative.*To assist the court in developing interventions that serves the needs of the minor and facilitates the restoration of the victim and the community.*To instill in all children a sense of responsibility for their actions and a belief in their own indispensable value and potential through a combination of individualized perplexity and community networking (cookcountycourt.org).Prior to the Juvenile Justice Reform Act of 1998 the department always encouraged community involvement. But, a more sophisticated accession has been implemented to create equilibrium between the offender, the victim, and most importantly the community affected by the crime committed.They believe no child is beyond the realms of renewal. They are confident that any child can benefit from reh abilitation and treatment. With these realizations in mind, and an increase in juvenile offenders, the probation department has moved by from locking youth up and taken a kinder, gentler approach in dealing with troubled youth. Innovative alternatives to detention are becoming more prevalent worldwide, especially within the confines of juvenile probation.Several program improvements and changes in legislation can be in part impute for these changes. However, the most important factor responsiblefor effecting change in the mission of the department is the Juvenile Justice Reform Act of 1998. This reform has put in a call to strike a balance between the juvenile justice systems long standing druthers toward rehabilitation and the more recent trend toward a more relatiative system that holds juveniles accountable for their actions(ICJIA).The adoption of the balanced and restorative justice fancy is outlined in a purpose and policy article of the Act. Cook County Assistant States Attorney Randall Roberts, one of the principal facilitators of the legislation, says the clause gives specific guidance to judges, as well as others who work in the system (ICJIA). With the introduction of this reform the probation department and other agencies working within the juvenile justice system have had to reassess their objectives in a manner that addresses the communities need for balance.Keeping the Promise to Americas young personNearly five years after this reform the juvenile justice system has recognized the benefits both the system and the child receive when cases are referred for probation instead of detention. Children are indeed responsive to intervention, supervision, mentoring, and other forms of growth and organic evolution offered by probation. Proof can be seen in the stories of the 19 men and women in Second Chances whos lives changes because of the flexibility and leniency of the juvenile justice system. Without the commitment and service of probation de partments nationwide such successful second chances would be hard to obtain.aftercare focuses on reintegration into the community, using a counselor. This counselor includes the family and community when assessing their system of care. After a program is made to suit the individual, there is severe supervision, used in conjunction with rewards and sanctions available to the successful candidate.

Impact of Technology on Young People

As a kid I would beg and beg to apply the computer. No. Im on Facebook, my sister would enounce in exasperation as I moaned at the unfairness of it every. She would devolve on in the corner of the room for hours upon end, her expressionless face lit up by the bright screen of the family computer. Always sulking with anger and frustration, yet charmed by the on-goings within the world of the web. I wondered how something she enjoyed so much could necessitate her mood in the way it did. I would soon learn to deduct this and experience the same teenage angst a feeling that is certainly maximised by the negative effects of engine room.Teens of the 21st century have grown up in a society where engineering is unvaryingly developing and upgrading. Its use in everyday life is beseeming ever more outstanding and it is used to such an extent that it is bound to have a great contact on the lives of the unfledged. Mobile phones, games consoles, laptops, iPods. We ar encouraged by teras corporations to demand the latest gadgets, often without considering their importance to us. As The Black eye Peas recently said, this is the NOW generation.The most popular application of contemporaneous engine room is undoubtedly the internet. Young hoi polloi ar particularly precipitous on using well-disposed networks. Websites such as Facebook and Twitter are fantastic in the way they allow us to keep in touch with our friends. only if what impact do these sites very have on us? Well, Ill begin telling you by dismantling the agnomen social media. Ironically, these sites have more of an anti-social impact on teens than they do a social one. Their use is addictive by nature. Users often find themselves pasted to the screens of their phones and laptops, while communicating with their friends online.Some teens dont understand that you plenty actually have a real conversation with these friends by getting sour your ass and meeting up with them in the real world It i s nonsensical that a large number of teens genuinely believe social networking suffices as a form of real social activity. You can send citizenry as many messages as you want, it wont improve the mess skills that you impart need later in life. As entertaining as social networks may be, I believe that addictive engine room worry them is isolating individuals from society and nurturing a new generation of young adults with deficient social abilities.When I was originally introduced to Twitter, I saw it as a wonder of the internet. It was and salve is a wonderful website. You can carefully geld the information that is supplied to you by choosing who you wish to follow and it works by bombarding you with a constant stream of information in a matter of seconds. mean me, it has a very rich entertainment value. However, it can become passing addictive and is often used excessively. I experienced this for myself last year. rattling frequently, I would come home and spend my time scrolling through my chirp feed for the remainder of the day.By over-using it, Twitter became a hindrance to both my train work and social life. So when I realised that I had to fudge my usage, I decided to take a break from all forms of social media. The 6 months that followed were hugely refreshing. I began to feel a lot happier and mostly more energetic when I wasnt glued to my laptop. Without a doubt, I advise other students to try out a similar solution. The common cold turkey made me realise how technology impacts adversely on young people. For the first time in my life, I felt fortunate to still possess my ancient, battered Sony Ericsson. I was and am no longer grabby of those who flash about their expensive touch-screen whatever megapixel phones. I am corpus sternum that Im unable to download the latest ios4 update. I use my phone to ring people because thats the function that horse parsley Graham Bell decided it would have.Children growing up now are immersed in techn ology while they are developing and still experiencing the joys of childishness. legion(predicate) believe that it is vital they are taught about I.T. from an early age as it is such an integral part of modern society. As the internet is becoming ingrained in our lives, computer skills are clearly becoming vital. However, can we justify the encouragement of technology in a childs life when the long-term effects of its use are yet to be uncovered? I dont think so. Experts believe that technology can elevate a childs exasperation, diminish their industry levels and hinder their writing and communication skills. I would go as removed to say that parents who encourage and allow their children to use technology excessively are morally in the wrong.When we think back to our childhood, what memories stand out for us the most? For me, it is those long summer long time that were spent outside. Being active. Exploring. travel go-karts. Building tree houses. Playing sports. These activit ies shaped us and built our characters. Without them we would be boring. And the truth is that overindulging in technology halts an active life. This technological generation endangers children from wanting out on an important stage of their development. No one says reckon that time I shot a load of Nazi zombies on Call Of Duty .It is seriously worrying that a child would learn to confine him/herself to the realms of a virtual world rather than experience childhood as it should be. The impact of an unfulfilled childhood can be lay waste to in later life. This is another reason why the influence of technology should be controlled and moderated, especially in relation to young people.I expect the impact of technology on the young generation to become clearer at a later date. A divide may well emerge surrounded by the characteristics of those who were brought up under a technological influence and those who were shielded from technology during their childhood. A neurological divid e, to be precise. In a survey released in 2011, 55% agreed with a statement that in 2020 the brains of young people would be wired contraryly from those over 35.The excessive use of technology may effectively cause this to happen. Because internet recover is becoming more and more efficient, we are constantly gaining a thirst for instant gratification. Online, we have access to innumerable content at incredible speeds. Our concentration span mustiness be deteriorating as we now rely on a constant feed of information to satisfy our shallow brains. Its quite melancholic that the immediate reaction to our problems is often simply Ill google it or chawbacon Answers will know this. Weve stopped thinking about these problems ourselves. Whats the request? The answers are already there, on the internet. Perhaps, the deep thinking skills our ancestors once have are becoming lost upon the youth of today. Computers have begun to re-wire us with different intellectual capabilities.The same 55% in the survey of 2011 predicted that the youth of today would excel in mental processing and in searching effectively for information online. I would label these qualities as traits of a robot. Technology takes past our spirit and our ability to think forourselves. And by glancing around a normal group of students, you may observe a certain lack of atmosphere. You will notice some students who choose not to interact with each other, instead, all attention fixed on their phones. The sad reality is that these devices are liable for de-humanising our society.Despite this, technology is constantly developing and often for a good outcome. But some might say that we were better off in the days when apple and blackberry were just fruit.

Computerised Environmental Control and Plant Management Systems

For the new modern state of the art green houses at that localize is the ability to run a computerised plant control organization which controls the heat energy and ventilation of the greenhouse. It is likely that thither allow be different requirements for the system through the year. Alteration on the computer programme pass on take the greenhouse environment to be adjusted which will help the offshoot of certain plants. Building a state of the art greenhouse with a computerised environmental control system will enable pass around Plants to pass water the best possible conditions for the plants.There is an array of climate condition which the airing control take a shits. Moreover a computerised environmental control system helps towards great savings of energy. And superfluously help the progress of growth and plant solicitude through a computerised control system. to boot it will allow them to passport unusual plants at unusual times as they can create a season for the plants which can become an attraction if they bring in foreign plants which otherwise cannot be grown in the UK.The module in the nursery as well as the head gardener will have more time on their hands as the Computerised environmental control system will water and add nutrients to the plants and create a perfect environment for the growth of the plants, as well as the occurrence lag wont be needed to do mending checks on the plants so this means hours of staff can be lop off down which bleeds to lower salary rates or some staff maybe made redundant or they could be given additional jobs within forward motion Plants which reduces the number of staff needed and the current staff feel more important due to playing a larger role within the business which helps productivity.Staff training may be needed to run the computerised plant control system so to provided the business time and coin they can be trained magical spell the business is installing the system moreover it m eans that Progress Plants will not have to hire specialist staff which will embody more money and time. These changes will have to be made in effect and feeled into as it can cause problems if they do not tackle the issues effectively. imputable to using a computerised system to take over human roles there will be fewer mistakes made and there will be no need to motivate it as it is a machine which will constantly run saving the business money and time by giving plants heat and water when necessary.But the computer may have down which means that it will not be able to look after the plants, moreover it will cost a lot of money to fix and repair as well as set up and there will be distractions of moving the plants into a suitable place of storage and can be unhealthy which will be seriously for the clients. Overall, the computerised control system for the greenhouses if affectively installed, run and developed will create a huge advantage for Progress Plants. Using this technolog y will lead to an increase in sales and profit which will benefit Progress Plants. Also the plants will be healthier than normal and increase sales with the benefit of being able to offer an unusual variety of plants. Additionally it will create a bigger marketing opportunity for Progress Plants.

Post Partum Depression Essay

ABSTRACT Every f tune sex who be go ons a develop has their own reasons of being happy subsequentlyward heavy(a) accept to a child. The first days of a child in their arms seems to be the greatest gift that they pretend ever received in their unblemished lives. However, things at propagation turn out uneasily unalike as the view of the bugger off to her new born child and at sentences purge towards her married man changes.At fitting to the highest degree point, she treats the people visiting her in a wrong manner. Being overly anxious about things and extremely depressed in either the morning or the evening becomes her uncouth reaction to the things happening slightly her. Is she going crazy? No, she is simply experiencing tolerate Partum economic crisis. It is a topic of blot by which a new engenders hormones are unstable that her emotions are controlled by the changes that her body undergoes later on giving birth to her child. This is the main anestheti ze that shall be tackled within the opus that follows. How does one understand what Post Partum Depression veryly is? How is it supposed to be dealt with by the m different and by other people lifespan around her? Is it a serious problem that necessarily checkup treatment? How de decompose the family members k without delay when to ask for professional inspection and repair?TO the women experiencing this finical number of situation, how would they be able to overcome it? These are throw out among the few questions that shall be address in the paper that shall be presented herein. Through the discussions that shall be noned in this paper, the importance of addressing the matter shall be storied clearly as to how the procedures of relations with the issue could be practically applied in actual situations. stake PARTUM DEPRESSION Dealing With the Ups and Downs of New MotherhoodIntroduction The wonder of giving birth is something that is considered as a prone gift solely to the womanhoodly gender of the human population. However, the later on effects of this particular wonder besides belong solely to the women. What is it that makes giving birth a highly depressive matter for some women? This is where the issue of Post Partum Depression comes into light. Undeniably, the process of dealings with this issue is something that needs careful attention non only be the women intricate in the situation but in any case by the people living around them.The term postnatal picture refers to depressive episodes following childbirth. These sack up go across after the birth of any child, not just the first. Depressive episodes gouge even follow a miscarriage or termination of a pregnancy. tally to the Office on Womens Health of the U.S. Department of Health and gentle Services, there is a wide range in the severity of the symptoms.many women experience postpartum blues, or baby blues, characterized by mild sadness, anxiety, irritability, move moods , and fatigue. These blues are considered normal and are short-lived, resolving themselves without medical answer within about ten days after childbirth.However, the Ameri shadow College of Obstetricians and Gynecologists estimates that in 1 out of 10 new mothers, these olfactory perceptionings escalate and go beyond the first few days. They throne even appear several months after the birth. This whitethorn be full-fledged postpartum feeling, in which the feelings of sadness, anxiety, or hopelessness are so intense that the new mother has trouble make do with her daily tasks.Additionally, between 1 and 3 new mothers in all(prenominal) 1,000 suffer from an even to a greater extent severe form of depression called postpartum psychosis, in which the mother has delusions or hallucinations that often focus on painfulness herself or her baby. This latter condition requires immediate medical attention. thither is no single clearly de okd cause of postpartum depression. Both person al and emotional factors seem to be involved. One physical factor whitethorn be that in the first 24 to 48 hours after delivery, estrogen and progesterone levels drop sharply, to a point lower than before conception, creating an plain-spoken change in the physiological state of the body.This may trigger depression in much the same way as mood swings and latent hostility are triggered before menstrual periods. The level of hormones produced by the thyroid may also drop after childbirth. This could result in symptoms that mimic depression. For these reasons searchers are calling PPD a biochemical and hormonal perturb. Interestingly, one medical newsletter suggests that postpartum depression may be caused by a nutritionary imbalance, perhaps a B-complex deficiency.Fatigue and lack of sleep piece of tail also play a role. Says Dr.Steven I. Altchuler, a psychiatrist at Mayo Clinic in Minnesota, U.S.A. In the period shortly after childbirth, lack of energy and an softness to sle ep may make minor problems seem much more than major. Some women might be frustrated to find that they generate clog coping with things that they had handled well before delivery, without the baby blues, and with a full wickednesss sleep. Emotional factors much(prenominal) as an unplanned pregnancy, a premature birth, loss of freedom, cephalalgia about attractiveness and lack of support lot also add to depression.Additionally, there are several common myths about being a mother that can contribute to a womans feeling depressed and feeling that she is a failure. These include the whim that motherhood skills are instinctive, that adhere should be immediate, that the baby will be perfect and never fussy, and that the new mother should be perfect. In real life this is not the case. Mothering skills need to be learned, bonding often takes time, some babies are easier to care for than others, and no mother is perfect or a super mom.Obviously from this particular overview of the s ituation, post partum depression stands as a common thing that is experienced by women who take a crap given birth to young infants. As common as it is, the situation is indeed something that could be dealt with conscientiously. Through the process of understanding the situation towards the process of making restitution with the person dealing with the dilemma, the problem with Post Partum Depression could be won. methodology and Result Presentation To understand how women affected by Post partum Depression react towards the problem, the researcher of this paper decided to interview at to the lowest degree 20 women who have just given birth with at least leash days from the actual delivery of their babies. This interview-survey has been delivered by the researcher to at long last give a lighter view of the dilemma that women deal with after giving birth to their infants. The interviewees consisted of both first time mothers and experienced mothers equivalent so as to set the m atter of differences and similarities between the cases that needs concern in the issue of dealing with PPD Post Partum Depression. Until recently, postpartum depression was often not taken seriously. Dr.Laurence Kruckman points out Womens mental health issues have been unmarked and labeled in the past as hysteria, not worthy of concern.The American Psychiatric Associations diagnostic manual (DSMIV) has never full acknowledged the presence of postpartum illness, and as a result, doctors have not been educated about it nor has reliable data been obtained. ... And unlike 30 long time ago, mothers often go home from the hospital within 24 hours. around postpartum psychoses, blues and some depression occur within three to 14 days following birth. So the mothers are already at home and not screened by professionals who know the symptoms.However, according to Dr.Carol E. Watkins of the blue County Psychiatric Associates in Baltimore, Maryland, if left undiagnosed or untreated, postpart um depression can lead to long-term depression and difficulty in bonding with the baby. Depressed mothers may passively ignore their babys needs or, conversely, lose control and use physical punishment to discipline their infants.This can negatively affect the cognitive and emotional development of the child. For ex spacious, an article in the journal American Family Physician suggests that young children of depressed mothers perform more poorly on cognitive tests than those of mothers who were not depressed. Additionally, postpartum depression can adversely affect the other children and the husband. Furthermore the results of the interview-survey used in this research yielded the following diagrammatic presentations. To understand the issue clearly, the illustrations are to be presented as followsThe Elements of POST PARTUM DEPRESSIONDIAGRAM 1 Explanation From the diagram noted herein, it is noticeable enough that the women involved with Post Partum Depression deal with different a nxieties causing the situation to worsen. Being overly anxious about not being cared about and being less treated well by the other members of the family because of the arrival of the new infant is indeed a matter of elemental factor that brings a greater pressure on the mother experiencing PDD. This is the major reason why dealing with the issue involves not only the woman or her husband alone but also the other members of the family as well. The following points are considered to be among the most effective procedures of dealing with the dilemma according to the studies that had been made under the topic of Post Partum Depression. The verbalise points of consideration are as followsTalk to someone about your feelings, particularly other mothers.Ask others to help you with child care, household chores, and errands. Ask your husband to share in nighttime feeding duties and household chores.Find time to do something positive for yourself, even if it is for only 15 minutes a day. Tr y reading, taking a walk, taking a relaxing bath. all the same if you can get only one thing done in any given day, this is a step in the right direction. There may be days when you cannot get anything done. Try not to be angry with yourself when this happens.Isolation often perpetuates depression. Get dressed, and leave the house for at least a short while each day. Fresh air and a change of scenery will do you and your baby a lot of good.These particular patterns of dealing with the situation needs to be guardedly understood by the person themselves. This means that the adjustment must come from the mother herself. What can be done? Do you just have to tough it out? It is comforting to know that postpartum depression has been lay down to be both temporary and treatable. While rest and family support may be all that is needed for mild symptoms, the key sign that medical attention is necessary is if the depression disrupts your ability to function, says the Office on Womens Health .Common treatments are antidepressant medication, talking with a mental-health expert, hormone treatment, or a combination of these, depending upon the severity of the case. Kangaroo, or skin-to-skin, care of the baby may also lessen maternal depression. There are also such alternative treatments as herbs, acupuncture, and homeopathic remedies. However, there are some things that you can do personally to cope. These include eating a nutritious nutriment (including fruits, vegetables, and whole-grain cereals) avoiding caffeine, alcohol, and sugar exercising in moderation and taking a flock when your baby is asleep.Since a major factor in postpartum depression is lack of proper rest, other people can help by assuming some of the household chores and sharing in child care. Studies scan that far less postpartum depression occurs where the extended family rallies around to raise support and instruction. Many times a person can be of great assistance by just being a charitable listen er, giving the new mother reassurance, and avoiding criticizing or judging. Remember, PPD is a physical disorder and is not self-induced.As the organization Postpartum Education for Parents points out, a woman cannot pull herself together any more than she could if she had the flu, diabetes, or heart disease. From the foregoing, it can be seen that although the postpartum period can be a marvelous time for new mothers, it can also be stressful. Understanding it can help us to give the support new mothers need.The Use of till Massage Therapy Every massage therapy is supposed to make occlude fix with the situation of the persons being affected by post partum depression. A mend therapy such as that of massage could play a great help for those suffering from the dilemma. Undoubtedly, the hoe massage therapy which is a Japanese originated massage procedure is sure to make a sufferer of post partum depression feel relaxed as it rejuvenates the being of a person through natural scents and olfactory sensation therapy altogether. The holistic process of massaging the body would make the patient feel relived and rejuvenated to facial expression another day of turmoil. In short, the hoe massage is an undoubted process that is now being applied to most patients undergoing the effects of Post Partum Depression. Such patients who have experienced this massage have given considerable reactions that they were certainly given the best approach of healing that they could ever imagine through the Hoe Massage Therapy applied on them for several weeks and even months. They even tell that when they feel stressful, even when the postpartum dilemma is over, they resort to how massage therapy just the same to calm things down and bring their spirit to a re-create state.Conclusion Understanding Post Partum Depression is a vital part in dealing with the dilemma that new mothers mostly deal with. The after birth depression among new mothers, both first time and non-first-timers have of course brought problems to new families.Not understanding the situation underlying this particular matter would make things certainly confusing as the mother would naturally require the same level of attention that is further given by the father or other members of the family to the newly born infant. Scheduling activities and providing further assistance with that of the relaxing time of the mother should be given close attention by the family members. Understandably, Post Partum Depression is a matter of situation that could be dealt with through the industry of full control of the situation with ample patience and understanding from the people involved. Constant understanding of the situation with the application of the necessary measures needed to treat the dilemma should be well viewed so as to bring fine results to the mother of the child and the other family members as well. Through this, the development of the dilemma could be expected to yield fine results on the part of the woman or the mother overcoming the dilemma brought about bu Post Partum Depression.ReferencesAppleby, Louis, Rachel Warner, Brian Faragher, and Anna Whitton. A Controlled charter of Fluoxetine and Cognitive-Behavioural centering in the interference of Postnatal Depression. British aesculapian Journal. 314.n7085. 932-937Appleby, Louis, Rachel Warner, Brian Faragher, and Anna Whitton. A Controlled Study of Fluoxetine and Cognitive-Behavioural Counseling in the Treatment of Postnatal Depression. British Medical Journal. 314.n7085. 932-937Appleby, Louis, Rachel Warner, Brian Faragher, and Anna Whitton. A Controlled Study of Fluoxetine and Cognitive-Behavioural Counseling in the Treatment of Postnatal Depression. British Medical Journal. 314.n7085. 932-937Fray, Kathy Oh BabyBirth, Babies & Motherhood Uncensored, pages 364-381, Random House NZ, 2005

The Art of Ballet

The art of concert dance started away as a fun trip the light fantastic toe for the wealthy and without history, has evolved into an elegant, world wide induce of structured expression. From its beginnings in European cultures to its instantly widespread and diverse variations, ballet shows no signs of slowing down in popularity any fourth dimension soon. other(a) ballet was influenced by the social dancing of its day, dance hall dancing. This art was born(p) when the ancient Greek and Roman renaissance of the fifteenth and sixteenth centuries took place, bring back an interest in all things human and the arts.The word ballet derives from the Italian word balla, import dance. In the Italian city-states of the fifteenth century, many balli meaning dances were held. The ballis involved specific steps that our generation would classify as ballroom steps. Ballet got much recognition when Louis XIV ascended to the throne of France. He came from an arts school where he studie d the arts of fencing, music, and dance. His passion for dance was very(prenominal) serious. So serious in fact, that he established the Academic Royale de Danse in 1661, employing 13 ballet instructors.Another well known founder of ballet is Jean-Georgeos N everyplacere, overly known as the Shakespeare of Dance. He argued for a refreshed, more communicatory form of ballet. He created ballet daction, meaning ballet with out instruments. The Romantic Period played a very important business office in the development of women in ballet. This period began in the early eighteen-hundreds. The milestones well-bred within this time period included large female circumstance terpsichoreans to accompany the prima ballerina, the lightening of female costumes, and women dancing en pointe.Dancing en pointe, turn out, and the basic five ballet positions exemplify ballet, and are now standard for all ballerinas. The next step on the road to juvenile-day ballet is the formation of classica l ballet. fleck the first production of the ballet known as La Sylphide took place in Paris and to the highest degree famous ballerinas of the day were still coming from Italy, the second half of the ordinal century saw the axis of the ballet world shift from western sandwich Europe to Russia. However, a Frenchman was responsible for this shift.Marius Petita created five of ballets superlative classics in the late nineteenth century Don Quixote, La Bayadere, The quiescence Beauty, Swan Lake, and The Nutcracker, as well as restaging Giselle and La Coppelia. All of these classics voice common similarities marking them as the trademarks of what is now regarded as the classical repertoire. They mostly begin with group dances and evolved into complex stories between two or tether main characters. The grand pas de deux, meaning big step for two, commonly begins with an slow (slow, lyrical dance) between a male and a female dancer.The dance includes high extensions of the womans l egs, quadruple pirouettes, and big leaps forming a large straight line with the females legs in the air. Following the adagio is the allegro. This portion is merely a solo showcase of the male dancers ability and strength across the stage. An allegro for a ballerina features softer, yet intricate footwork and pirouettes. Finally, we have the coda, or finale, which reunites the dancers in an exuberant flourish. During that time period, three schools of classical ballet emerged.The French school is the oldest of the three. Known for its thanksgiving and elegance rather than its technical virtuosity, the French school was nevertheless held in high regard. The Italian school was known for its dexterity, difficulty of its steps, high leaps, and multiple turns. Lastly thither was the Russian school. The Russian school was basically a hybrid of the prior schools. This school was held in high esteem collectible to its combination of serene elegance, breathtaking choreography, and the mo st complete and well-developed technique in all of ballet.The Russian ballet school slowly led the behavior of ballet throughout the world and is responsible for how far ballet has grown. While Petipas traditional romantic style still held sway over Europe and Russia, Isadora Duncan, a freethinking American brought a completely new aesthetic to the stage. She believed in a more anit-ballet view of dance. She believed ballet was elitist and superficial. Duncan started a form of dance that was quite the opposite of what ballet was known for. This style of dance would be natural, free, and unbounded by rules.Duncan took her dancing on the road, touring through Europe and Russia alone, barefoot, and dressed in long tunics. The traditional aspect of her motion was the music she danced to, which was mostly Mendelssohn, Beethoven, and Chopin. She had many enemies, but with every enemy she gained, there were hundreds who thought her dramatic expression was lively and wquite enjoyable. Th rough the next a few(prenominal) years, modern dancers began to fuse ballet with their own expressive movements. Also, ballet choreographers began incorporating modern techniques into their dances.As time moved forward, so did the swift evolution of ballet. Cultures took the basics and make it their own and by the late 1970s , many classical ballet companies started incorporating modern steps into its repertoire and hiring modern choreographers to construct distinctive work on its own dancers. It is evident that as the world changes and its citizenry remain to gain knowledge about their surroundings, the art of ballet will overcompensate to spark interest and develop creativity in many people aspiring to gain the technique of the craft.

Discuss Chronic Kidney Disease Health And Social Care Essay

This assignment will discourse degenerative kidney indisposition ( CKD ) , its railment and the therapies to handle this infirmity. continuing kidney disease is going a planetary unexclusive wellness lineage neverthe little, converting yard is now adequate to observe degenerative kidney disease by utilizing unsophisticated research lab testing and that preventative can forebode or hold complications. ( this is a come up to cut and paste from the earnings ) In order for this to be achieved it must be adopted as a end world-wide in understanding(a) the relationship mingled with chronic kidney disease and otherwise chronic diseases, it is in like manner of import to develop a public wellness policy to better results in the hereafter. ( this is a direct cut and paste from the internet ) Harmonizing to the mankind Health formation ( WHO ) chronic diseases be now the pickings cause of decease worldwide. in that respect were 58 million deceases worldwide in cardin al 1000 and fivesome, and 35 were attributed to chronic diseases. There ar presently horde footings used interchangeably with chronic kidney disease chronic renal inadequacy ( CRI ) modernized nephritic inadequacy ( PRI ) and end course nephritic disease ( ESRD ) be the close to common. ( this is a direct cut and paste from the cyberspace ) Levey et Al 2007 inveterate kidney disease happens when an single suffers from gradual and normally lasting sack of kidney stand for over clip. This happens snatch by bit, normally months to old ages. Chronic kidney disease is divided into five human bodys of increasing badness. The limit nephritic refers to the kidneys, so another(prenominal) name for kidney disease is nephritic failure. Mild kidney disease is frequently called inadequacy. With firing of kidney map there is an accruement of H2O, waste and toxic substances in the innate structure that are usually excreted by the kidney. Loss of kidney map besides causes other jobs such as anaemia, high blood fury per building block area, acidosis ( inordinate sourness of primitive structure fluids ) , upsets of cholesterin and fatty acids and machinate disease. Stage five chronic kidney diseases is besides referred to as kidney failure, terminal phase kidney disease, or stop phase nephritic disease wherein there is completed or close entire loss of kidney map. There is unsafe accretion of H2O, waste and toxic substances and most persons in this phase of kidney disease quest dialysis or organ transplant to remain alive ( emedicinehealth, 2010 ) . ( this is a direct cut and paste from the cyberspace ) The clinical linguistic communication of ( CKD ) is riddle with impreciseness. Inconsistent usage of ( CKD ) nomenclature is confounding for both practicians and patients. Presently legion footings are used interchangeably with ( CKD ) chronic nephritic inadequacy ( CRI ) , progressive nephritic inadequacy ( PRI ) , and terminal phase nephritic disease ( ESRD ) , are among the most common. The word kidney is of Middle English beginning and is easy understood by patients, their households, suppliers, wellness aid professional and the laic populace of inbred English talkers. On the other manus nephritic and nephrology derived from Latin and classic roots, severally, normally require reading and account. The word chronic is an adjectival be as run for a long clip normally associated with an illness or a personal or societal job. A chronic unwellness is defined as being relentless long standing and incurable. In medical footings chronic is besides defined as persisting for a long clip. The term imperfect is defined as travel frontward as with a progressive gesture, continuing measure by measure, cumulative and of a disease increasing in badness or extent ( Ridley, J, et al 2009 ) . ( this is a direct cut and paste from the cyberspace ) The term disease is an unhealthy status of the organic structure or head, a peculiar sort of disease with spellicular symptoms or location. also the term diseased refers to being affected with disease unnatural, or disordered. The synonym finder defines disease as a noun denoting a sort or case of damage of a life being that interferes with normal corporate map ( Ridley, J, et al 2009 ) . Chronic kidney disease is progressively recognized as a planetary public wellness job. There is now converting grounds that ( CKD ) can be detected utilizing simple research lab trials, and that intervention can forestall or detain complications of reduced kidney map, decelerate the pattern turn up of kidney disease and cut cumulation the hazard of cardiovascular disease ( CVD ) . Translating these progresss to simple and applicable public wellness steps must be adopted as a end worldwide. Understanding the relationship among ( CKD ) and other chronic disease is of import to developing a public wellness policy to better results. Chronic disease is now the taking cause of decease wo rldwide. The World Health Organisation ( WHO ) estimates that there were astir(predicate) 58 million deceases worldwide in both 1000 and five, with 35 million attributed to chronic disease. While ( CKD ) is non mentioned in the two 1000 and five study it is now recognized that ( CKD ) is common in people with cardiovascular disease ( CVD ) hazard factors and that ( CKD ) multiples the hazard for inauspicious results in these conditions ( Levey, A, S, et al 2007 ) . ( this is a direct cut and paste from the cyberspace ) There are two examples of nephritic replacing therapies for patients. Most patients are campaigners for both haemodialysis and peritoneal dialysis. Hemodialysis is used to cleanse the blood before the blood is returned to the organic structure. Peritoneal dialysis filters, cleans blood and removes extra fluid. Peritoneal offers more freedom for persons compared to haemodialysis since patients do non necessitate to travel to a dialysis Centre for intervention. Pers ons /patients take up to be educated on chronic kidney disease so that they are able to better pull off their attention and intervention and every bit good as taking the appropriate therapy in respects to their attention ( Emedicinehealth, 2010 ) . The demand to educate patients in order to enable them to take part in doing appropriate picks for all curative options in terminal phase nephritic disease would look obvious yet there are many barriers to supplying such information. Adequate chronic kidney disease training can detain the oncoming of dialysis, increase patient pick of less dearly-won homed-based therapies and better results of patient after the start of dialysis ( Finkelstein, F O, et Al, 2008 ) . The psyche causes of chronic kidney disease are diabetes and high blood force per unit area. Type one and type two diabetes mellitus causes a status called diabetic kidney disease which is the taking cause of kidney disease in the United States. steep blood force per unit area ( high blood jam ) if non verifyled can damage the kidneys over clip. There are legion other causes but theses are most common. There is no remedy for chronic kidney disease the four ends of therapy are decelerate the patterned advance of disease, decent implicit in causes and lending factors, dainty complications of disease and replace wooly-minded kidney map. Schemes for decelerating patterned advance and handling conditions underlying chronic kidney disease complicate the undermentioned control of blood glucose, control of high blood force per unit area and provender. Complications that may necessitate medical intervention are unstable keeping, anaemia, bone disease, and acidosis ( emedicinehealth 2010 ) . In decision chronic kidney disease is a serious public wellness concern which is now recognized worldwide. The two chief causes of chronic kidney disease are type one and type two diabetes and the other being high blood force per unit area. Educating patients on chro nic kidney disease enables them to be able to do picks in respects to their intervention and attention. Patients that are now educated on chronic kidney disease can now take the appropriate therapy, whether it be haemodialysis or peritoneal dialysis, most of the clip peritoneal dialysis offer more freedom for patients whereas haemodialysis requires the patient to travel to a dialysis Centre for intervention. The control of blood glucose, high blood force per unit area and diet are really of import in keeping the patterned advance of chronic kidney disease. Public steps must be adopted worldwide if there are to be better wellness policies to better results in the hereafter. Chronic kidney disease happens when an single suffers from gradual and normally lasting loss of kidney map over clip. This happens bit by bit, normally months to old ages. The term nephritic refers to the kidneys, so another name for kidney disease is nephritic failure.Harmonizing to The World Health Organization ( WHO ) 35 million deceases were attributed to chronic diseases, while it was non mentioned in the study chronic kidney disease is common in people with cardiovascular disease. There is now converting grounds that ( CKD ) can be detected utilizing simple research lab trials, and that intervention can forestall or detain complications of reduced kidney map, decelerate the patterned advance of kidney disease and cut down the hazard of cardiovascular disease ( CVD ) . Once once more patients need to be able to understand what complications intervention and therapies are available when coating with chronic kidney disease, holding this type of cognition dosage non bring virtually the patient but it slows down the patterned advance of this disease.

Challenges Of World Health Organization Health And Social Care Essay

k todayledge base wellness brass instrument ( WHO ) is an g eachplacenance that established by the United Nations in 1945. An thought virtually round uping WHO was from former wellness organisations such as wellness Organization of the comp sham of Nations. One twelvemonth subsequently in 22 July 1946, the fundamental rectitude of the WHO had been signed by tout ensemble 61 says of the UN, with the first coming to crossher of the globe health multitude completing on 24 April 1948. The Fundamental equity of nature of WHO came into force on 7 April 1948- a day of the month we now celebrate every twelvemonth as adult maleness Health Day. Until now, WHO has been amenable for catching infirmitys, in peculiar, malaria and TB, and besides human immunodeficiency computer virus/ back up which we re locomotion to speak about in this paper.The chief variety meats of WHO are the World Health Assembly, the Executive Board, and the secretariat, headed by a director-general. H armonizing to WHO ( 2012 ) , the World Health Assembly has more than 190 provinces as the members. Each member has one balloting in policies of the organisation, budgetary, administrative, and similar inquiries. By dickens tierce of the ballot, the assembly may make up ones mind the determination or understanding. The assembly holds the meeting yearly in May at Geneva. The executive board has 32 members. Each 32 members of the board are elected by the World Health Assembly for the three old ages term. Board members serve as persons and non as representatives of their political sciences. They meet twice a twelvemonth. The secretariat consists of the proficient and administrative forces of the organisation. It is headed by a manager general, chosen by the World Health Assembly.The WHO s most of import intent which listed in The Constitution of WHO ( 1946 ) is the habit of the higher(prenominal)est come-at-able criterion of wellness is one of the cardinal rights of every human b eing without incompatibleiation of race, faith, political, belief, economic or societal status . In order to accomplish this intent the promotive schemes are needed. Investing in wellness to cut down poorness, constructing single and castetary wellness security, advancing cosmopolitan coverage, gender equality, and wellness related human rights, under winning the determiners of wellness, and kicking uping wellness systems and just entree are the illustrations of those schemes.thither are some maps of WHO. First, WHO provide leading on the wellness job and engage in the partnership where WHO attend action. When one state has a wellness job, WHO is the straits for seeking the solutions for that state. Second, WHO organizes the research docket which make the race understand and anticipate watchful about wellness hack and transmit of the valuable teaching and cognition about the wellness to every state. Third, WHO set up the norm, standard and advance their execution. Fourth , WHO provides proficient support and counsel. Fifth, WHO dominates the wellness state of affairs on the universe and reference wellness tendency.Until now we could see th furious truncated debut of what is WHO. By this, we realize WHO is nt only bing for nil. Indeed, WHO is one of the most hard-hitting organisations in forestalling the circulate of human immunodeficiency virus/ support. Furthermore we get out conversation about what is human immunodeficiency virus/ support? What WHO do when human immunodeficiency virus/acquired immune deficiency syndrome fade in one state? Is at that place any different stupefys about WHO s work in AIDS?II- History of human immunodeficiency virus/AIDSAIDS ( Acquired Immune Deficiency Syndrome ) is one of the most fatal unwellnesss in the universe, which causes by HIV I ( Human Immunodeficiency Viruses ) , deport been killing million of victims all over the universe merely over 30 old ages ago. AIDS does nt infect by merely holding sex ( un written, vaginal, or anal retentive ) , but besides sharing blood, sharing needle ( drug utilizing, tattoo, piercingsa ) infecting from ma, who got AIDS to the fetal. It kills victims by weaken down immune system in a complication elan. So where does AIDS come from? When and how it become the scariest unwellness?It s believed that AIDS was originated in Africa. In the early yeas HIV was an un live on and feared virus that menace and scare mint about its fatal. After a characterization star Rock Hudson died in October/2nd/1985, piano player Liberane died in February/4th/1987, and other more celebrated mass died, the unwellness started to known by pack. HIV emerged in the late twentieth century. In the sixtiess and 1970s, back up was appeared by infecting from Pan troglodytes to worlds in Africa. A 1998 analysis suggested that HIV-1 was occurred in 1960s in West Africa. In 1981 is the distributing AIDS syndrome. There were two ways, Kaposi s sarcoma and pneumonia ( PCP ) gay ho mosexual in New York City. In 1982 is the syndrome was created as AIDS ( Acquired Immune Deficiency Syndrome ) . In 1983, World Health Organization ( WHO ) took action in France and US. In 1986 in UK AIDS was called as HIV ( Human Immunodeficiency Virus ) . In add-on, AZT ( azidothymidine or zidovudine ) anti-HIV drug was found. Mandal said ( n.d. ) In 2000 s, by 2000,34.3 million instances of HIV worldwide, with largest come in in South Africa, were estimated. HIV vaccinum tests began in Oxford in 2000. In 2003 in Swaziland and Botswana in Southern Africa, about 40 % of grownups HIV+ AIDS vaccinum failed, Enfuviride a new drug called merger in hibitor was understructureonic in the USA. In 2005 drug companies and shapers agreed to do available cheaper generic wine anti-viral drug. Over 30 old ages AIDS has killed c0000s of large number, left galore(postnominal) orphanhoods. though WHO and all authoritiess around the universe have tried a salvage for this unwellness, at tha t place has nt had any medical specialty to bring around this syndrome yet. In order to diminish this AIDS syndrome, people should good aware about how to forestall and protect themselves from this fatal unwellness.III- The Challenges of World Health Organization in AIDS endThe WHO is regarded as one of the taking organisations in forestalling and spirited AIDS and they are besides praised for their committedness and scheme. The run is concentrating on zip fastener new HIV contagion, zero deceases from AIDS related unwellnesss and zero favouritism against people populating with HIV/AIDS ( WHO, 2011 ) .However, there are ever the obstruction that or issues that they have been confronting since the beginning of their spreading of HIV bar plana. nurture and CommunicationThe WHO plan against AIDS focal point on Lashkar-e-Taiba people to cognize HIV/AIDS and how to forestall it. However, Knowledge of AIDS is bound to some states that are low in instruction, wellness, and communicat ing. Those people that cash in ones chips there were really vulnerable to the disease and easy infected to other people. Hence, when UNTAC drive in 1992 Cambodia to reconstruct peace, they besides carried AIDS that was distributing throughout Cambodia. During that clip Cambodia was in the procedure of stoping the ongoing civil wars that have lasted for decennaries. The Kampuchean was comparatively unconscious(predicate) of this deathly epidemic. Harmonizing to WHO, by 1995 there were between 50,000 and 90,000 Cambodians infected by HIV. The one thousand why it expanded so fast were the deficiency of cognition of help, how heartlessly it was, and how it infected from individual to individual.B. Stigma and DiscriminationThe Secretary General Ban Ki Moon says Sigma remains the individual most of import barrier to popular action. it is a chief ground why excessively umteen people are afraid to see a physician whether they have the disease or to seek hitch if so. It helps do AI DS the soundless slayer, because people fear the societal shame of talking about it, or taking easy available safeguard. Stigma is a main ground why the AIDS epidemic continues to lay waste to societies around the universe. Because HIV/AIDS is unsafe disease that has killed 1000000s of people around the universe and so people view to it ever in strong manner. Peoples that infected ever square up themselves isolated from the society because they merely front to experience ashamed and dismay of favoritism from their household and society. The WHO believes that the bar and decrease of HIV will wangle the attitude of people s discriminate toward the people populating HIV.c. Religious BeliefBecause of the radical spreading AIDS through sexual intercourse, The WHO has recommended the people all over to utilize the rubbers in order to protect them from AIDS infecting. Nevertheless, The Roman-Catholic church has been argue thought of utilizing the rubber through their spiritual belief as the act of wickedness. Pope Benedict XVI said on a ride to see Africa in 2009 claims that by utilizing rubbers it could do the AIDS issue in Africa become much worse. His statement besides made the other Catholic in other states believer condemned the thought of utilizing rubber although some of them live in the development states and understand how lifelessly the disease is. The World Health Assembly President, Guyana s Health Minister Leslie Ramsammy disapproved of the Catholic Pope position and regarded as the act of distributing confusion in Africa where it badly suffered from the AIDS epidemic. She declared The statement by the Pope is inconsistent with our experiences and it is non in sync with what Catholics have experienced and believe. The bottom line is the WHO is fighting to convert and urge the manner that people rear avoid and cognize how to protect them from Aids, but the WHO back tooth non implement people to make it.IV- Case Study1 CambodiaHIV/AIDS is epidem ic in Cambodia unusually. After the instance of HIV was found in Cambodia in 1991, predominating of infection enlarged extremely of 2 per centum in 1998. In general population, the dominate decreased to 0.5 per centum in 2009. Between 2003 and 2005 the statistics of infective HIV among Kampuchean grownups develop 15-49 was low down from 2 per centum to 1.6 per centum. 63000 people were populating with HIV in Cambodia in 2011. The infection of epidemic HIV is spread through by heterosexual transmittal, sex trade, shooting drug user and so on. The prevalence of HIV/AIDS in Cambodia is among the highest in Asia. Even though Cambodia is one of the poorest states in the universe HIV bar and control attempt made by Royal Government and Organizations have helped to cut down the spread of HIV. The Cambodia s authorities fined methods, in order to cut down the spread of HIV. The authorities implement on human trafficking and sexual development. In the execution, constabularies find the billet such as whorehouses, in order to caught and steer the sex proletarian and notably the sex workers who do the sex trade on streets, bars, and everyday karaoke. Furthermore, the voluntary plans about learning HIV/AIDS instruction can besides forestall HIV. In order to do the Kampuchean citizen know profoundly about HIV, voluntary squad convey up the issue that related to HIV/AIDS to steer about how to forestall from this rough diseases in schoolroom or communities. Furthermore, they try to aver future generation safe from this disease. In that, WHO took action with ministry of wellness of Cambodia to cut down the spread of HIV. The ministry of wellness of Cambodia with WHO support, established the Nation AIDS plan ( NAP ) . The end of NAP from 1991-1994 is to denote the consciousness and to advance the utilizing of rubber among the both gender. In order to protect citizen from this deathly disease, they have to cognize how to utilize safety decently. Furthermore, ministry of wellness of Cambodia generated the plans that related to the apprehension and counsel of HIV by many medias such as Television, wirelesss, proclamation and so on.V- Case Study2 SwazilandIn Swaziland, a critical landlocked state in Southern Africa, it has the highest HIV prevalence in the universe, which accounted for 33.4 % of entire population in 2006 ( USAIDS Repot ) . Aids had spread over the state and led to the Aids catastrophe state around 25 old ages. Since, the first instance of reputation in1986, Swaziland authorities and WHO work to cede information and instruction on HIV promote rubber exercising pull off the spread of sexually transmitted infections and many insurance in order to forestall Aids, but In 1992 the prevalence is merely 3.9 % , but in 2007 it increase to 39.2 % ( USAIDS study ) . Even the authorities and many international organisation had tried to forestall and halt the spread of AIDs, it seem can non command good. In 2009 the entire population is 1,200,000 and the people populating with Aids is180,000 The adult females age above 15 old ages old life with HIV is 100,000 kids 14,000 and Adult 25.9 % , and AIDs deaths 7,000 ( Population Reference BureauA & A A UNAIDS ) . It is still worse if comparison to adjacent statesHarmonizing to UNAIDS Executive Director Michel Sidibe presented study in February 2010 when visited Swaziland A study gauging that 3 in every 100 people in Swaziland will be infected with HIV every twelvemonth taking to an expected 18,000 new infections each twelvemonth by 2012. Now in Swaziland, there are 2 chief go oning models supported by The National Emergency Response Council on HIV/AIDS ( NERCHA ) together with UNAIDS. One Strategic material and One supervise and Evaluation Framework with the full name is National Strategic Framework on HIV and AIDS ( NSF ) 2009-2014 and The National HIV and AIDS supervise and Evaluation Framework 2009-2014, aligned and work together. It realize that these model s impact outlet such as Better the Swaziland Human Development Index from 0.542 inform in 2008 to 0.55 in 2014 Reducing Swaziland incidence rate of HIV from 2.9 in 2008 to 2.3 % in 2014 Increased life anticipation from 40.2 old ages in 2008 to 44 old ages in 2014 Increase the per centum of families with vulnerable persons that are able to get by with the impact of HIV from 72 % in 2008 to 80 % in 2014 Increase the per centum of vulnerable persons that report that all the military services they receive were relevant, seasonably, and spaciotemporal and of good quality to 70 % in 2014 And increase the per centum of mid-term and terminal of NSF service coverage marks ( end product degree ) that have been met in the countries of HIV bar, intervention attention and support and impact extenuation has increase to 80 % by terminal of NSF in 2014.The World Health Organization ( WHO ) play an of import function recommended collaborative TB/HIV activities as portion of nucleus HIV and TB ( Tuberculosis ) bar, attention and intervention services. WHOs action included intercessions that cut down the morbidity and mortality from TB in people populating with HIV. WHO is besides a usher for Swaziland, Harmonizing to WHO guidelines, all co-infected patients should be started on ART ( Antiretroviral Therapy ) every bit shortly as they can digest TB intervention.Although advancement has been made with respects to intervention and prevention of Mother-to-Child Transmission ( PMTCT ) , poorness, gender inequality and harmful cultural patterns continue to loan to a high hazard of HIV infection among the general population. There is still an pressing demand for effectual bar enterprises, including a great focal point on bettering entree to HIV proving installations. The highly high rate ofA TB ( TB ) A co-infection with HIV is besides a major concern and the chief cause of mortality in the state. Swaziland s King has been criticized for his blazing neglect for the fact ors lending to the AIDS epidemic in his state and populating a munificent life style, while his state is in such a desperate state of affairs. When the King chartered a plane to take his 13 married womans on an international shop trip in 2008, 100s of Swazi adult females protested, shouting we need to maintain that money for ARVs Swaziland, even the WHO, USAIDS and the authorities created policy and good practicing, but as you can see the statistic in paragraph 3, Swaziland has more things to travel and more things to reform in order to accomplish the end.VI- DecisionTo sum up, many people think WHO is working for several things but non truly making their work. to date our paper provinces that WHO is a powerful histrion of halting and blockading HIV/AIDS to be expanded by directing specializer to bodied with authorities, steering the manner to assist people populating with HIV, making learning plan for local nurse, supplying assistance to assist authorities, describing about AIDS yearly. Besides, WHO corporal really good with UNAIDS who is act the most in prevent AIDS. Indeed, WHO besides has things to be fixed. Lack of instruction, favoritism and spiritual belief are those jobs to be fixed. These jobs should be solved. It would nt be an easy undertaking for WHO but if WHO endure it, it will be a measure for WHO to travel frontward. Overall, WHO is truly making unvoiced and effectual work approximately AIDS around the universe.MentionsAFP. ( 2009, March 23 ) . Pope Decries Clouds of Evil. The Witness. Retrieved November 27, 2012, from hypertext move out communications communications protocol //www.witness.com.zaAvert ( N.A. ) . HIV and AIDS in Swaziland Retrieved November 20, 2012, from hypertext careen protocol //www.avert.org/aids-swaziland.htmBradshaw, S. ( 2003, October 9 ) . Vatican Condoms Do nt Stop Aids. Retrieved November 27, 2012, from hypertext transfer protocol //www.guardian.co.ukCrochet, S. ( 1997 ) . Le Cambodge. Paris Karthala.Global Ser vice Corps ( N.A. ) . Volunteer plan in Cambodia in Asia. Retrieved November 30. 2012 from www.globalservicecorps.org/site/cambodia-hiv-prevention/Mandal, A. ( N.A. ) . History of AIDS, News-Medical, Retrieved November 28, 2012, from www.news-medical.net/health/History-of-AIDS.aspxSidibe , M. ( 26 February, 2010 ) . The repair of Science and Innovation in HIV and AIDS. Retrieved November 20, 2012, from hypertext transfer protocol //www.unaids.org/en/media/unaids/contentassets/dataimport/pub/speechexd/2010/20100226_sp_sidibe_vancouver_en.pdfTimess, T. W. ( 2008, August 6 ) . BAN KI-MOON The Stigma Factor. Retrieved November 27, 2012, from hypertext transfer protocol //www.washingtontimes.comUNAIDS ( 2012, March ) . Regions & A states States Swaziland. Retrieve November 21, 2012, from hypertext transfer protocol //www.unaids.org/en/regionscountries/countries/swaziland/UNAIDS ( 2012 ) . Swaziland state study on supervising the political declaration on HIV and AIDS. Retrieved November 20, 2012, from hypertext transfer protocol //www.unaids.org/en/dataanalysis/knowyourresponse/countryprogressreports/2012countries/ce_SZ_Narrative_Report % 5B1 % 5D.pdfVesperini, H. ( 2000, November 30 ) . Cambodia s Aids Struggle. Retrieved November 27, 2012, from hypertext transfer protocol //news.bbc.com.ukWorld Health Organization ( WHO ) ( 2012 ) . Countries. Retrieved November 27, 2012, from hypertext transfer protocol //www.who.intWHO ( 2012 ) . Governance. Retrieved November 27, 2012, from hypertext transfer protocol //www.who.intWHO ( 2011 ) . hiv/aids 2011-2015. Retrieved November 27, 2012 from hypertext transfer protocol //www.who.intWHO ( 1946 ) . The fundamental law of WHO. Retrieved November 27, 2012, from hypertext transfer protocol //ww.who.intWHO ( 2003 ) . The WHO Strategy Treating 3 Million by 2005 qualification It Happen. Retrieved November 27, 2012 from hypertext transfer protocol //www.who.int

Internal Control and Shady Accounting Practices

Group 3 1. why did method of invoice system bal maviny occur at WorldCom? Fraud occurred at WorldCom for a variety of reasons. The aged(a) executives had unchecked government agency because the come on of directors were and figure heads, the ethical motive hot-line was nonfunctional, and in inner(a) take stock department did track to the appropriate link in the integrated orbit to minimize fraud. These reasons, combine with a poor comp whatever culture, created the environs where fraud was able to switch an acceptable business process. The senior executives at WorldCom had a do it or else attitude that was unchecked by some(prenominal) remote crowd.That outer force should ex constitute been the mature of directors. Unfortunately the mount up of directors were cosmos directed by the senior executives, given information about WorldCom that was disorganise to hide super controversial and aggressive history techniques. These directors should soak up accept t hey were being employ and realized their agency to the stock holders to administer the trouble they were compensated to append. The morality hot-line, according to the case, while existed, was not kn deliver or trusted by the general population of employees at WorldCom.While many an(prenominal) employees were aware(p) of unethical activity, no of them felt that using this channel was a viable solution to addressing problems at WorldCom. Finally, the Internal audit department describe to the senior executive who in conclusion steered their activity. If the executive was informed that internal audit was fill up to un meridianing the unethical acts of managers, he directed their internal activity to separate areas of the firm and blocked access to their department to the files that could expose the problem.If the internal audit department account to the board of directors, better policing of executive activity would shit been possible. All of these reasons had an subdivi sion of poor culture in their makeup. Allowing senior executives to blustery their subordinates, inattentive directors, allowing for the ethics channel to be nonfunctional, and accepting the unethical actions of seniors as the way things breed done, ultimately doomed WorldCom to a spiral of actions that had the nerve impulse of e preciseones livelihood at stake, with no system in place to mechanically apply the brake system to protect the shareholders. . What is the difference amid earnings charge (or earnings smoothing) and be fraud? What are the relevant criteria to use in distinguishing ethical from unethical account statement practices? I dont think there is a difference between earning smoothing and write up fraud. Both practices intentionally mislead investors to transmute their opinion of their holdings. in condemnation if altering earning to smooth it out is mean yet to put investors at ease, the underlying goal of smoothing is to change the perception of jeopar dize and volatility, which demand premiums in the market.Relevant criteria for distinguishing ethical from unethical bill practices are if the accounting practice materially changes what the average investor values the company at and items communicate in generally accepted accounting principles and separate accounting standards that are a bump offst conventional accounting guidelines actively utilize and unchallenged in the business landscape. 3. What internal processes or systems do you commend to prevent fraudulent practices oft(prenominal) as those shew at WorldCom? wherefore were these practices not detected sooner? It appears WorldComs fraudulent activities was bring out by the companies own internal accounting department, indicating that at least one of five internal controls monitoring of controls was functional. However, I believe if there were to have been periodic away auditing from impartial entities outside of WorldCom, the fraudulent activities would have bee n bring out sooner than it occurred in 2005.Other internal control processes that could have prevented WorldComs fraudulent activities and decease are hiring competent, sure and ethical personnel, concomitantly in leadership positions that the companys board of trustees failed to accomplish, or whitethornhap were oblivious and complacent with the red flag warnings rail at professed financial harvest-tide and profitability to increase the price of WorldComs stock, and under reporting line be (interconnection set downs with other telecommunication companies) by capitalizing these be on the balance tatter rather than properly expensing them.In addition to inflating grosss with bogus accounting entries from corporate unallocated revenue accounts. I comparablewise believe there was failure with assignment of duties, or sepa dimensionn of duties if you will. Because, Mr. Ebbers seems to have been in control of his CFO Sullivan, Controller Myers, and theater director of G eneral write up Yates. All of whom were unethical leaders at WorldCom that helped make up shady accounting practices that led to the demise of WorldCom. It is my opinion that the above mentioned practices were not detected earlyish enough due to micro perplexity of take down taff employees by unethical leadership through autocratic style leadership, and environment that ins cashboxed fear in employees for fear of losing their jobs if any concerns were raised(a). An unfortunate reality that unhappily exist in many big corporations, and even in governments. 4. What outside processes or systems do you recommend to prevent and detect fraudulent practices much(prenominal) as those typify at WorldCom? Were the directors on the board or the remote auditors to be accuse?External auditing is an effective process that can in many shipway prevent fraudulent activities at heart organizations, as the respective(prenominal) auditing teams have no loyalty to management or leadershi p within the company undergoing check into by the international auditors. Retrospectively, I believe that the board of trustees of WorldCom at the duration of the scandal would have wished that they had carefully looked into the put upground and leadership style of Mr. Ebbers and his co-conspirators to have checked for any signs of unethical behavior that many companies continue to blindly ignore.Barely about a year ago, bumpkins former chief executive officer was humansly humiliated, and afterward fired by the company for embellishing his academic credential. A very minor issue that could have been easily prevented, had the board of trustees of Yahoo looked soundly into Thompsons background by doing their due diligence. Unfortunately, the board of trustees of Yahoo failed at this task, much like what happened back in the late nineties with WorldCom and Ebbers. 5. You are a representative from the SEC.Briefly describe any sections of Sarbanes-Oxley Act of 2002 that you wo uld cite to either Mr. Sullivan or Mr. Ebbers when they refuse to comply with your request for information. Under the national regulations and securities Section 3(a)(47) of the Securities supervene upon Act of 1934 (15 U. S. C. 78c(a)(47)), refusal of any individual(s), or company(s) to conform to amaze accounting practices including external auditing by appropriate personnel (entities) will be liable to vindicatory actions set forth by federal legislations up to or much than 25- old age imprisonment and fines.Additionally, accounting and auditing practices by firms and individuals associated with a particular entity, or provide other services to any or much(prenominal) entities are taboo to prevent conflict of interest, and accurate reporting of accounting practices. All of which were corporate infractions compeld in by Mr. Ebbers and his co-conspirators at WorldCom. 6. The E/R ratios of other telecommunications companies during the late 1990s hovered around 50% or at ex ceed high 40%. If you were an investor, would you have invested in WorldCom? I probably would have.Despite the feature that WorldComs E/R ratio seems to have been dispirit than its competitors , which should have raised a red flag in any possible investors mind. However, like my decision to still invest in WorldCom patronage its too unattackable to be E/R ratios, many investors back and so may have ignored what was obvious because WorldComs cooked books from previous years all seemed financially sound, thanks to Ebbers and his co-conspirators great efforts at evading external auditors, fooling the public and its shareholders, and muscling junior employees to cover up its shady accounting practices.So naturally, any potential investor would probably back then have do the same misapprehension of investing in WorldCom. Obviously, not expensing largest operational expense line costs incurred to gain access to other carriers networks to allow WorldCom to plump customers calls, as reported in its SEC filings will make its E/R ratio lower compared to WorldComs competitors, resulting in an inflated performance enlargement of earnings and under report of operating expenses. 7. Contrast the roles of Vinson and Cooper in the case.Should Vinson have been supercharged with committing crime? correspond to the section Resolution of Ethical Conflict in the Institute of heed Accountants Code of Ethics, how should employees blend in when under pressure by senior managers to engage in unethical behavior? As give tongue to by pack Comey, the U. S. attorney that prosecuted Ms. Vinsons case, just following orders is not an allay to break the law. Why? Because, like many accounting professionals, Ms. Vinson knew right from impairment as it pertains to the prescriptive law of accounting ethical practices.In her own statement and admissions to prosecutors during the initial stages of her prosecution, and movement to become a witness for the prosecution to gain le niency. (Pulliam, 2003). She (Ms. Vinson) stated that distributively time she was ordered to cook or cover unethical accounting practices, she thought and hoped it will be the last time she caved in for such unscrupulous activities. Unfortunately, she kept on caving for years till the scandal was uncover. In light of the facts, and Ms.Vinson and Coopers knowledge of right and wrong concerning the ethical practices of their elect professions, it is appropriate for both of them to have been held liable for conspiring and gentle in such fraudulent activities as purported by WorldCom. As sketch by the IMA, accounting professionals in any company that are micro-managed, muscled, or coerced to engage in any fraudulent activities or witness any such improprieties, should set-back report the issue to an immediate supervisor that is not involve in such activities.In the event such option does not exist, one should then report the issue to a higher management staff that is not involved i n such impropriety. its also prudent for one to judge legal counseling with a private attorney about how to proceed in such matters n the event that reporting to an external personify is imminent. ReferencePULLIAM, S. , Staff Reporter of THE WALL highway JOURNAL Online, June 23, 2003 Internal Control and Shady Accounting PracticesGroup 3 1. Why did accounting fraud occur at WorldCom? Fraud occurred at WorldCom for a variety of reasons. The senior executives had unchecked power because the board of directors were only figure heads, the ethics hot-line was nonfunctional, and in internal audit department did report to the appropriate link in the corporate chain to minimize fraud. These reasons, combined with a poor company culture, created the environment where fraud was able to become an acceptable business process. The senior executives at WorldCom had a do it or else attitude that was unchecked by any external force.That external force should have been the board of directors. Un fortunately the board of directors were being directed by the senior executives, given information about WorldCom that was disorganized to hide highly controversial and aggressive accounting techniques. These directors should have recognized they were being used and realized their agency to the stock holders to administer the oversight they were compensated to provide. The ethics hot-line, according to the case, while existed, was not known or trusted by the general population of employees at WorldCom.While many employees were aware of unethical activity, no of them felt that using this channel was a viable solution to addressing problems at WorldCom. Finally, the Internal audit department reported to the senior executive who ultimately steered their activity. If the executive was informed that internal audit was close to uncovering the unethical acts of managers, he directed their internal activity to other areas of the firm and blocked access to their department to the files that could expose the problem.If the internal audit department reported to the board of directors, better policing of executive activity would have been possible. All of these reasons had an element of poor culture in their makeup. Allowing senior executives to bullying their subordinates, inattentive directors, allowing for the ethics channel to be nonfunctional, and accepting the unethical actions of seniors as the way things get done, ultimately doomed WorldCom to a spiral of actions that had the momentum of everyones livelihood at stake, with no system in place to automatically apply the brakes to protect the shareholders. . What is the difference between earnings management (or earnings smoothing) and accounting fraud? What are the relevant criteria to use in distinguishing ethical from unethical accounting practices? I dont think there is a difference between earning smoothing and accounting fraud. Both practices intentionally mislead investors to alter their opinion of their holdi ngs. Even if altering earning to smooth it out is mean only to put investors at ease, the underlying goal of smoothing is to change the perception of risk and volatility, which demand premiums in the market.Relevant criteria for distinguishing ethical from unethical accounting practices are if the accounting practice materially changes what the average investor values the company at and items addressed in GAAP and other accounting standards that are against conventional accounting guidelines actively used and unchallenged in the business landscape. 3. What internal processes or systems do you recommend to prevent fraudulent practices such as those present at WorldCom?Why were these practices not detected sooner? It appears WorldComs fraudulent activities was uncovered by the companies own internal accounting department, indicating that at least one of five internal controls monitoring of controls was functional. However, I believe if there were to have been periodic external auditi ng from impartial entities outside of WorldCom, the fraudulent activities would have been uncovered sooner than it occurred in 2005.Other internal control processes that could have prevented WorldComs fraudulent activities and demise are hiring competent, reliable and ethical personnel, particularly in leadership positions that the companys board of trustees failed to accomplish, or perhaps were oblivious and complacent with the red flag warnings falsely professed financial growth and profitability to increase the price of WorldComs stock, and underreporting line costs (interconnection expenses with other telecommunication companies) by capitalizing these costs on the balance sheet rather than properly expensing them.In addition to inflating revenues with bogus accounting entries from corporate unallocated revenue accounts. I also believe there was failure with assignment of duties, or separation of duties if you will. Because, Mr. Ebbers seems to have been in control of his CFO S ullivan, Controller Myers, and Director of General Accounting Yates. All of whom were unethical leaders at WorldCom that helped concoct shady accounting practices that led to the demise of WorldCom. It is my opinion that the above mentioned practices were not detected early enough due to micro management of lower taff employees by unethical leadership through autocratic style leadership, and environment that instilled fear in employees for fear of losing their jobs if any concerns were raised. An unfortunate reality that sadly exist in many big corporations, and even in governments. 4. What external processes or systems do you recommend to prevent and detect fraudulent practices such as those present at WorldCom? Were the directors on the board or the external auditors to be blamed?External auditing is an effective process that can in many ways prevent fraudulent activities within organizations, as the respective auditing teams have no loyalty to management or leadership within th e company undergoing review by the external auditors. Retrospectively, I believe that the board of trustees of WorldCom at the time of the scandal would have wished that they had carefully looked into the background and leadership style of Mr. Ebbers and his co-conspirators to have checked for any signs of unethical behavior that many companies continue to blindly ignore.Barely about a year ago, Yahoos former CEO was publicly humiliated, and subsequently fired by the company for embellishing his academic credentials. A very minor issue that could have been easily prevented, had the board of trustees of Yahoo looked thoroughly into Thompsons background by doing their due diligence. Unfortunately, the board of trustees of Yahoo failed at this task, much like what happened back in the late nineties with WorldCom and Ebbers. 5. You are a representative from the SEC.Briefly describe any sections of Sarbanes-Oxley Act of 2002 that you would cite to either Mr. Sullivan or Mr. Ebbers when t hey refuse to comply with your request for information. Under the federal regulations and securities Section 3(a)(47) of the Securities Exchange Act of 1934 (15 U. S. C. 78c(a)(47)), refusal of any individual(s), or company(s) to conform to set accounting practices including external auditing by appropriate personnel (entities) will be liable to punitive actions set forth by federal legislations up to or more than 25-years imprisonment and fines.Additionally, accounting and auditing practices by firms and individuals associated with a particular entity, or provide other services to any or such entities are prohibited to prevent conflict of interest, and accurate reporting of accounting practices. All of which were corporate infractions engaged in by Mr. Ebbers and his co-conspirators at WorldCom. 6. The E/R ratios of other telecommunications companies during the late 1990s hovered around 50% or at best high 40%. If you were an investor, would you have invested in WorldCom? I probab ly would have.Despite the fact that WorldComs E/R ratio seems to have been lower than its competitors , which should have raised a red flag in any potential investors mind. However, like my decision to still invest in WorldCom despite its too good to be E/R ratios, many investors back then may have ignored what was obvious because WorldComs cooked books from previous years all seemed financially sound, thanks to Ebbers and his co-conspirators great efforts at evading external auditors, fooling the public and its shareholders, and muscling junior employees to cover up its shady accounting practices.So naturally, any potential investor would probably back then have made the same mistake of investing in WorldCom. Obviously, not expensing largest operating expense line costs incurred to gain access to other carriers networks to allow WorldCom to complete customers calls, as reported in its SEC filings will make its E/R ratio lower compared to WorldComs competitors, resulting in an infl ated performance overstatement of earnings and understatement of operating expenses. 7. Contrast the roles of Vinson and Cooper in the case.Should Vinson have been charged with committing crime? According to the section Resolution of Ethical Conflict in the Institute of Management Accountants Code of Ethics, how should employees proceed when under pressure by senior managers to engage in unethical behavior? As stated by James Comey, the U. S. attorney that prosecuted Ms. Vinsons case, just following orders is not an excuse to break the law. Why? Because, like many accounting professionals, Ms. Vinson knew right from wrong as it pertains to the prescriptive law of accounting ethical practices.In her own statement and admissions to prosecutors during the initial stages of her prosecution, and attempt to become a witness for the prosecution to gain leniency. (Pulliam, 2003). She (Ms. Vinson) stated that each time she was ordered to cook or cover unethical accounting practices, she tho ught and hoped it will be the last time she caved in for such unscrupulous activities. Unfortunately, she kept on caving for years till the scandal was uncovered. In light of the facts, and Ms.Vinson and Coopers knowledge of right and wrong concerning the ethical practices of their chosen professions, it is appropriate for both of them to have been held liable for conspiring and engaging in such fraudulent activities as purported by WorldCom. As outlined by the IMA, accounting professionals in any company that are micro-managed, muscled, or coerced to engage in any fraudulent activities or witness any such improprieties, should first report the issue to an immediate supervisor that is not involve in such activities.In the event such option does not exist, one should then report the issue to a higher management staff that is not involved in such impropriety. its also advisable for one to seek legal counseling with a private attorney about how to proceed in such matters n the event th at reporting to an external body is imminent. ReferencePULLIAM, S. , Staff Reporter of THE WALL STREET JOURNAL Online, June 23, 2003