Auditor Ethical Standards and Auditing Strategies

Auditor Ethical Standards and Auditing Strategies Discuss the ethical standards required of auditors. The Auditing Practices Board (APB) has issued new standards governing the ethical conduct of auditors which commenced on 15 December, 2004 (Cosserat, 2004). The following lists the new Ethical Standards: Integrity, Objectivity and independence These new ethical standards also include the fact that client’s must also facilitate policies new standards is that auditors of a control environment appoint an ethics partner. This position entails the review of the firm’s procedures and policies which regard to compliance and as such it provides the associated guidance for partners. The new Standards recognize that for smaller audit firms it might not be practical for an ethics partner to be designated. The new Ethical Standards are a result of a number of international developments represented by either international organizations and or countries that have helped to bring about the changes to Standards. These are represented by the following: The United States legislation termed the Sarbanes-Oxley Act which lays down the independence requirements for auditors. In particular it addresses audit firms that audit SEC registrants or participant in significant parts of the foregoing. A report that is titled ‘Rebuilding Public Confidence in Financial Reporting’, which is an international perspective that was developed as a result of the commissioning by the IFAC of an independent group to address the preceding, and As a result of the publishing of the ‘Principles of Auditor Independence’ which was put forth by the International Organization of Securities Commissions. The new Standards are what are termed ‘principles-based’ as opposed to ‘rules-based’. The preceding means that there are clear requirements as well as prohibitions. The key underpinning of this change provides for stricter compliance with the ‘spirit of intention’ and thus prevent the possibility of either a firm or person attempting to evade or avoid conformity with the rule. The effect of the foregoing helps to ensure compliance with ethical standards in that ‘intention’ covers a broader ethical parameter. In effect, one could avoid or evade breaking a rule, however the intent through either actions or the change in former action(s) could point to the definitive attempt to do so. This broader interpretation widens the scope of ethics and requires auditors to conduct their actions accordingly throughout the process. In a speech delivered by Douglas Carmichael at the AICPA National Conference on 12 December, 2003 (Carmichael, 2003) he sets forth the examples of ‘alleged’ audit failures of National Student Marketing in 1969, Penn Central in 1970 and Equity Funding in 1973 as instances whereby principle based auditing might have forestalled the problems. The foregoing is true of Enron’s collapse in 2001 and indicates that the broader scope or ethics afforded auditors under the principle based methodology provides better rules and guidance from which auditors can act. Financial, business, employment and personal relationships This segment of the new Standards addressed the varied relationships that can and do exist between clients and audit firms and their staff. This limits the nature of relationships and threats to the objectivity and independence of audits and prohibits those which the APB believes that no effective safeguards can be introduced. Long association with the audit engagement Associations of long duration poses potential threats, in particular with regard to those represented by publicly listed companies. Thus, the new Standards set forth the rotation of audit firm partners to introduce objectivity as well as independence. The new Standards sets that term as five (5) years as the continuous period limit as well as a break period of five (5) years for the rotation. Fees, economic dependence, remuneration and evaluation policies, litigation, gifts and hospitality. One important, and highly debated point is the requirement that no single client shall account for more than ten percent (10%) of an audit company’s annual fee. This figure is fifteen percent (15%) for non-publicly listed firms. Non-audit services provided to audit clients This segment of the new Standards identifies the general approach to non-audit services and applies general principles to various specific non-audit aspects such as: Internal audit services Accounting services Information technology services Valuation services Recruitment and remuneration services Corporate services, and Tax services Explain what is meant by the term Risk Based Auditing  and the advantages that accrue to the auditor in  utilizing a risk based Risk based auditing entails the providing of â€Å"†¦ independent assurances on the management of risks, and forming an opinion †¦ which sound controls have been implemented †¦ maintained to mitigate those significant risks †¦. Management has agreed upon† (Association of Chartered Accountants, 2002). Risk based auditing addressed some important aspects and questions which controls-based auditing does not answer. The benefit of risk based auditing is that it provides a basis for the auditor to have an examination of the business process and its risks. The foregoing provides a context for the results. Risk based auditing changes the manner in which internal auditors think as well as converse regarding control and risk. The auditor anticipates change and examines the manner in which management deals or is dealing with risks (McNamee et al, 1999) An advantage of risk based auditing is that the auditor is typically looking at control activities that were designed at some previous point to deal with aspects which may have long since been forgotten. In other words the internal auditor might be examining activities which might or might not be relevant in terms of current risks. Said controls could actually be extraneous as a result of monitoring aspects which are either no longer important or in existence. Another aspect is that essential controls could very possibly be overlooked as in a sense they do not exist yet due to changes in the business process. A good number of internal auditors have implemented the utilization of control self-assessment (CSA) as a means to address some of the concerns of management in capturing the state of the business process with regard to risk and control. It is important to note that control models both limit and define CSA so as a result these applications usually start with controls to the right and to the left of the internal audit. The limit of CSA is in its ability to explore the future. Risked based auditing has internal auditors anticipating change. As opposed to the old approach of focusing upon history, the reports generated by auditors address the present as well as the company’s preparedness level with respect to dealing with the future. The advantage is that internal audits complete the circle with respect to assurance of control regarding present operation plans and provide input to risk assessment with regard to the strategic plan. As a result, management places a higher degree of value on risk based internal audits than those of the traditional controls based type. The failure of the United States based Enron during 2001 has been a major factor adding to the impetus for improved financial reporting and auditing /Crossert, 200). The essential elements of today’s financial reporting systems are business viability along with profitability assessments (Bell et al, 1997). The foregoing is accomplished by key audit steps, auditing procedures concern ing strategy analysis, key indicators that are required as well as necessary to effectively monitor performance and risk assessment. Enron’s collapse has brought about standards that strengthen the responsibility of auditors in detecting fraud. The preceding requires evaluation of the effectiveness of an entities first management in preventing such misstatements as a result of fraud or other means. It also calls more attention to irregularities of a minor nature and thus appreciate their significance as the multiplicity of such small irregularities can be significant. Describe three (separate) codes of legislation under which statutory auditors may be required to make a report to the regulator in the event of non-compliance on the part of  a client with the law and provide examples where an auditor would be required to issue a report The Criminal Justice Act (Irish Statute Book, 20053) under Section 59 â€Å"Reporting of Offences† sets forth legislation whereby auditors may be required to issue a report to the regulator as a result of non-compliance by a client with statutes of the law. It describes under â€Å"relevant person† (Irish Statute Book, 20053) â€Å"(a) who audits the accounts of a firm†¦Ã¢â‚¬  Under the Act, an auditor is required to issue a report for the following: â€Å"(2) Where the accounts of a firm, or as the case may be any information or document mentioned in subsection (1)(b), indicate that – an offence under this Act (other than sections 8, 12 to 15, 49(1) and 52(8) may have been committed by the firm concerned, or such an offense may have been committed in relation to its affairs by a partner in the firm or, in the case of a corporate or unincorporated body, by a director, manager, secretary or other employee thereof, or by the self-employed individual concerned, the relevant person (which in this instance includes the auditor as described above), shall, notwithstanding any professional obligations of privilege or confidentiality, report that fact to a member of the Garda Siochana.† The instances referred to by the preceding are described as â€Å" (2) For the purposes of this Act a person deceives if he or she –â€Å" are as follows (Irish Statute Book, 20053): â€Å" 1. (a) creates or reinforces a false impression, including a false impression as to law, value or intention or other state of mind, (b) prevents another person from acquiring information which would affect that person’s judgment of a transaction, or (c) fails to correct a false impressions which the deceiver previously created or reinforced or which the deceiver knows to be influencing another to whom he or she stands in a fiduciary or confidential relationship â€Å" An example of the preceding shall be addressed under section (a). This refers to an instance whereby either contracts, or real property value of a corporations assets are miss-stated. Such can be accomplished through the utilization of a qualified or recognized third party or in collusion whereby said third party conducting said valuation is unaware of the addition of material miss-statements that inflate the value or price under said instances. A contract, for example, could be altered as to the agreed upon terms, payment, and thus said inflated price affects the outcome of an audit whereby the firm’s value of income is thereby heightened. The same type of back office procedure could also relate to an appraisal of real property such as plant, real estate or equipment whereby either its price, terms of sale or existence has been altered. These types of misconduct are the sustentative underpinnings. The foregoing broad examples represent the activities which resulted in the United States affecting such companies as WorldCom and Global Crossing. The miss-statement of various financial reporting areas caused the valuations of these companies to be inflated thus increasing the stock price before subsequent investigations uncovered the miss-statement errors. The bankruptcy proceedings and drop in stock price affected millions of shareholders and caused significant financial loss. Bibliography Association of Chartered Accountants. 2002. Definition of Risk Based Auditing. http://www.accaglobal.com/technical/responses/archive/650602 Bell, , T., Mars, F., Solomon, I. Thomas, H. 1997. Auditing Organizations Through a Strategic Systems Lens: The KPMG Business Measurement Process. KPMG Peat Marwick LLP, Illinois, Carmichael, Douglas. 2003. Professionalism is Primary. Speech delivered before AICPA National Conference 12, December, 2003, Washington D.C. Cosserat, Graham. 2000. Modern Auditing. John Wiley Sons. ISBN: 0470863226 Irish Statute Book. 2003. Criminal Justice (Theft and Fraud Offenses) Act. www.irishstatutebook.ie McNamee, David, Selim, Georges. 1999. The next step in risk management – risk-based auditing. Internal Auditor, published by The Institute of Internal Auditors, Altamonte Springs, Florida, The United States

Certain Omissions Regarded As Criminal Conduct In Scotland Law Essay

Certain Omissions Regarded As Criminal Conduct In Scotland Law Essay There are certain restricted circumstances in Scots Law that an omission is regarded as criminal conduct. The key question to look at is do we have a positive duty to act? In Scots Common law there is no legal obligation if one individual finds another in peril to intervene and assist. However in some circumstances a situation will arise were failure to intervene will result in criminal liability  [3]  . So it is not what the accused did it is what they did not do. The situations were such intervention is legally required fall into three categories that have to be examined closely with particular reference to specific crucial cases. In addition looking at the significance of the actus reus and the mens rea in relation to appropriate cases. The actus reus has no official definition but it is the physical element of a crime, which includes conduct, omission or situation. The mens rea accompanied by the actus reus would result in criminal liability.  [4]  To illustrate both in t erms of omission I have highlighted specific cases that explain the significance of both The first circumstances that a failure to act can give rise to criminal liability is where a dangerous situation has been created by the accused or where the prior actions of the accused has created danger  [5]  This type of omission generally follows a positive act, this may be criminal or not. In HM Advocate v McPhee (1935) the accused was charged with murder. McPhee had carried out a violent serious assault on a woman, beating her, repeatedly kicking her, knocking her down and left her unconscious in an open field.  [6]  Lord Mackay upheld the murder conviction on the grounds that it could be asserted that the accused wickedly and feloniously exposed the woman regardless of consequences to the inclemency of the weather, and if she died in consequence both of the beating and exposure  [7]  This case found the accused guilty of culpable homicide. In cases similar to McPhees an omission will not arise if it can be proven that the accused initial criminal actions caused th e victims death. However because McPhees assault on the woman had weakened her he had a responsibility to remove her from that situation or aid her in the particular situation which the he had all ready created  [8]   An important case to highlight under this section is MacPhail v Clark (1983). This situation is a little more complicated as the actions of the accused are not criminal but instead his actions were negligent and reckless. However the actions that caused this situation may be regarded as criminal if they cause harm and in this case endanger lives.  [9]  The farmer in this case had set a fire to burn straw in a field that was upwind from a dual carriage way. The fire had spread causing the smoke to carry onto the road causing bad visibility. This resulted in two vehicles colliding causing injury.  [10]  The farmer was convicted of recklessly endangering the lieges.  [11]  It was highlighted that the farmer did nothing wrong in setting the fire in the field, it was the failure to ensure that the fire was safe and would not spread. Reports found that the burning of the straw continued for at least twenty minutes and the farmer continued to plough right up until the arrival of the emergency services.  [12]  The Farmer had done nothing to stop the fire spreading and continued to allow it to spread onto the road without taking any action to stop the dangerous situation that he had created. The second circumstances that can give rise to criminal liability are where the accused status or contractual obligation results in a duty to act.  [13]  This status or contractual obligation is when a person in a public office or position or responsibility has a duty to prevent the occurrence of harm, fails to do so.  [14]  This means that an onlooker is under a position and duties were they have a responsibility to prevent the offence. If the onlooker fails to do this it may result in criminal liability.  [15]  Bonar and Hogg v McLeod (1983) highlights a failure to prevent an offence. Mr Bonar was an older and more experienced senior officer who by being present at the scene of the crime and failure to intervene led to art and part guilt.  [16]  Hogg the officer who assaulted the prisoner, grabbed him by the throat and pushed his arm up his back, then quick marched him down the corridor. The excessiveness of the force was unnecessary as the prisoner was neither resi sting nor struggling with the officer.  [17]  During this offence Bonar did not only stand back and allow this to happen but was an active participant in the quick march down the corridor.  [18]  Bonar was regarded as art in part liable for the assault upon the prisoner.  [19]   The third and final situation that intervention is legally required is where a prior relationship between the accused and the victim which is such that there is a legal obligation to act.  [20]  An example of a special relationship would be a mother and child. In Bone v HM Advocate the mother was charged with culpable homicide of her daughter by witnessing and countenancing criminal conduct.  [21]  The allegations made against Bone were that she wilfully failed to protect her child and also to ensure that her wellbeing was intact or seek medical attention for her injuries. However Bones appealed the conviction and the appeal went in her favour and was quashed  [22]  . This was on the basis that the trial judge misdirected the jury by failing to give significant directions of the question of the assessment of whether the appellant had failed to take the reasonable steps to protect her child and ensure her wellbeing.  [23]  Due to this it was found that there was a misc arriage of justice and allowed the appeal against the conviction. Another case of relevance is to look at the relationship between a doctor and a patient. In this particular English case Adamako in 1993 was an anaesthetists in an eye operation were the tube from the ventilator had been detached. Adamako did not notice this for roughly six minutes when the patient went into cardiac arrest.  [24]  During the trial Adamako was charged with manslaughter by gross negligence, where the accused breached a duty of care towards the patient that resulted in death.  [25]  Adamako appealed to the House of Lords were the conviction was upheld. Lord Mackay stated that gross negligence depends on the seriousness of the breach of the duty committed by defendant in all circumstances in which he was placed when it occurs and whether, having regard to the risk of death involved, the conduct of the defendant was so bad in all circumstances as to amount in the jurys judgement to a criminal act or omission.  [26]  For an involuntary manslaughter by breach of duty to be proved firstly there has to be proof of the existence duty which was apparent in this case anaesthetists and patient. Secondly, a breach of duty resulting in death. This again occurred when the accused failed to see the detachment of the ventilator which led to cardiac arrest. Finally the jury must consider the gross negligence as justified for a criminal conviction.  [27]   In HM Advocate v McPhee a case mentioned earlier it is important to consider the significance of actus reus and mens rea. McPhee omits to the assault on the woman so therefore this can constitute to the actus reas of the crime. McPhee had severely beaten the woman and therefore weakening her putting her in a dangerous situation which lead to her death.  [28]  Paterson v Lees is a case of relevance that highlights the significance of the mens rea applied in a case of omission. Paterson was charged with inter alia, conducting himself in a shamelessly indecent manner. Paterson was babysitting his neighbours children a 9 year old little girl and an 11 year old boy. The original statement made was that the appellant did conduct [himself] is a shamelessly indecent manner towards [the female complainer aged 9 and the male complainer aged 11] and did show them a film of an obscene and indecent nature which depicted acts of human sexual intercourse.  [29]  What was illustrated in the case was that the appellant had allowed the children to continue watching the video he omitted to stop the children viewing the video. The Appeal Court was unanimous in the decision that the charge of shameless indecency could not be committed in this way. The issue here was that it was not a crime to permit children to view indecent material.  [30]  In common law shamelessly indecent conduct is an offence therefore it involves the element of mens rea. Therefore it must be proved that Paterson has the appropriate mens rea in this case it would be an intention to commit the offence this would involve switching on the material either intending to corrupt or deprave or knowledge that the material is liable to corrupt or deprave.  [31]  Due to this element of mens rea Patersons appeal was allowed. To conclude, the failure to act in some circumstances can under Scots law lead to criminal liability. When looking at omissions it is important to establish the requirements that lead to an omission and the elements of actus reus and mens rea. They all play vital roles in illustrating the complexity of being liable in certain circumstances and the wide variety of cases that involve omissions.

Women Breaking Free From Their Traditional Expectations Essay -- essay

Women Breaking Free From Their Traditional Expectations   Ã‚  Ã‚  Ã‚  Ã‚  All throughout the early part of history women were portrayed as the inferior sex, because at that point in time, women were seen as beings only born to have children. Men didn’t think that women were capable of being anything other than a typical housewife. It was unthinkable that women would actually need an education, let alone earn a living, or become a leader. These ideas are revealed all throughout classical literature. Rarely was a woman seen as doing anything but being dominated by males in some form, whether she was a man’s submissive devoted wife, a sexual object, or a woman being punished for wanting her freedom. We finally begin to see women trying to break free from these traditional expectations and barriers through the lives of Janie Crawford in Their Eyes Were Watching God by Zora Neale Hurston, John’s wife in â€Å"The Yellow Wallpaper† by Charlotte Perkins Gilman, Louise Mallard in â€Å"The Story of an Hour† by Kate Chopin, and Songlian in Raise the Red Lantern by Su Tong.   Ã‚  Ã‚  Ã‚  Ã‚   Zora Neale Hurston in Their Eyes Were Watching God shows how the lives of American women changed in the early 20th century. Janie Crawford is an example of a woman in society who follows her dreams, takes control of her soul, and finds her own identity in a male dominated world. After two marriages in which Janie is ‘owned’ by the men in the relationship, she finds that she can own herself. â€Å"Janie was an unusual protagonist for her time—black, female, independent, and strong† (Shafer). Janie’s first effort to free her soul is from her husband Logan Killicks. Logan works her like a mule, making her do house chores as well as outside work. When she finally realizes that she doesn’t want to spend her life as a slave or with someone that she doesn’t love, Janie runs away to be with a man she had met only a few days before. Janie faces reality and gets out from under Logan’s rule before she becomes consumed into his world. Again Janie is only a possession of her new husband, Joe Starks. He displays her like a medal around his neck. He is so jealous of other men lusting after his wife that he restricts her to always tend the store, leave fun situations, and wear a head rag to hide her beautiful hair. Janie slowly breaks out of the shell that Starks has molded her into when she verbally defies him in front ... ...oper place was in the home. Even the laws and literary writings reflected this position. As women became more educated, they began to seek their freedom and a voice in society. This movement to gain equal rights for women has been referred to as feminism. Slowly have we made our way in history, but profoundly do we take our stand in life.   Ã‚  Ã‚  Ã‚  Ã‚   Works Cited Aull, Felice â€Å"The Yellow Wallpaper† The Feminist Press at the City Univ. of New York (New York) 1892 7 July 2000 http://mcip00.nyu.edu./lit-med/lit-med-db/webdocs/webdescrips/gilman87-des-.html Gribben, Alan. â€Å"Chopin, Kate† The World book Encyclopedia. 1990 ed. Maloney, Karen E. â€Å"A Feminist Looks at Education: The Educational Philosophy of Charlotte Perkins Gilman† Teachers College  Ã‚  Ã‚  Ã‚  Ã‚  Record vol. 99. Spring98: 514 Roberts, Edgar V. Fiction/An Introduction to Reading and Writing.  Ã‚  Ã‚  Ã‚  Ã‚  New Jersey: Prentice-Hall, Inc., 1987. 599 & 306 Shafer, Audrey. â€Å"Their Eyes Where Watching God† Harper & Row (New York) 1937 7 July 2000   Ã‚  Ã‚  Ã‚  Ã‚  http://mchip00.nyu.edu/lit-mid-db/webdocs/webdescrips/hurston1137-des-.html Stolle, James. â€Å"A Cruel Tale From China—But What A Climax!† Albert Report/Newsmagazine,   Ã‚  Ã‚  Ã‚  Ã‚  6/21/93: 44

The Hidden Relationship Between Government and Media :: Exploratory Essays Research Papers

The Hidden Relationship Between Government and Media Rather than being a neutral conduit for the communication of information, the U.S. media plays an intricate role in shaping and controlling political opinions. Media is extremely powerful in the sense that without an adequate functioning media, it is virtually impossible for a sophisticated social structure like the U.S. Government to exist. Henceforth, all known sophisticated social structure, have always dependent upon the media’s ability to socialize. The U.S. government generally will exploit the media, often times manipulating the enormous power of the printed word. Ultimately empowering the U.S. government, strengthening it with the ability to determine and control the popular perception of reality. One way in which government achieves this objective, is by its ability to misuse the media’s ability to set the agenda. Contrary to popular belief, media is in fact an enormous hegemony. In fact, separate independent news organizations relatively do not exist. Rather than creating an independent structured agenda of there own, generally lesser smaller news organizations adapt to a prepared agenda, previously constructed by a higher medium. Based upon this information alone, it is quite apparent that media functions in adherence to the characteristics of a hierarchy. This simply means that media is structured in a way that it operates functioning from top to bottom. This is also identical to the hierarchical nature of the human body, in that from the commands of the brain transferred through the central nervous system, the body responds accordingly. In order for the U.S. government to control and determine the public’s popular perception of reality, the government must shape and oversee the information that the media reports to the existing populous. This particular process of democracy is known and referred to by political scientists as cognitive socialization. However, many of us, who do not adhere to the cushioning of political correctn ess, refer to it as the propaganda machine. Numerous political scientists consider cognitive socialization to be the most effective form of political socialization. According to theory, cognitive socialization is doctored up information, which is strategically fragmented in such a manipulative manner, that the probability of its rationalization is highly predictable. The manipulative properties of cognitive socialization are so diabolical and Machiavellian in nature, that I consider it to be the ultimate perversion of the democratic process. In all seriousness, numerous intellectuals, and gentleman held in good stature agree, that cognitive socialization is the product of an evil genius.

performance enhancing drugs in sports Essay -- essays research papers

Performance Enhancing Drugs: Introduction The Tour de France is considered the world’s most competitive bicycle race. Each summer top cycling teams from around the world compete in the three-week event, which sends riders on a grueling, multi-stage course through the mountainous countryside of Ireland, France, and Belgium. In 1998, the image of Tour de France cyclists as athletes at the peak of their natural abilities was tarnished by allegations of widespread performanceenhancing drug use among competitors. The â€Å"doping† scandal broke a few days prior to the start of the race when a masseuse for France’s Festina team, Willy Voet, was arrested after police found large quantities of anabolic steroids and erythropoietin, or EPO, in his car as he crossed from Belgium into France. A subsequent police investigation uncovered a wellorganized system, orchestrated by the team’s management and doctor, for supplying riders with illicit performance-enhancing drugs. The Festina team was suspended from the Tour, and further investigations by French police led to the suspension and withdrawal of several more teams. Riders went on strike to protest the investigations, and less than half of the original competitors finished the race. French authorities are not alone in punishing athletes who use performance-enhancing drugs. From the International Olympic Committee (IOC) to the National Basketball Association (NBA) to the National Collegiate Athletics Association (NCAA), most high-profile sports organizations have taken substantial steps to crack down on doping. Stronger anti-doping initiatives are considered necessary to preclude scandals that damage the image of sports and to silence critics who contend that not enough is being done to rid sports of drugs. The IOC, for example, which enforces the rules of the Olympic Games, set up the World Anti-Doping Agency (WADA) in 1999 as an independent body charged with coordinating a consistent system for testing Olympic athletes. WADA works with international sports federations and Olympic committees and has begun conducting unannounced, out-of-competition tests on Olympic hopefuls. This practice reduces the chance that competitors will rid their systems of drugs before being tested. The list of banned substances on the Olympic Movement’s Anti-Doping Code includes stimulants, narcotics, anabolic steroids, beta blockers, diuretic... ...es Goldberg, â€Å"As the stakes became higher, so did the number of athletes who sought performance-enhancing drugs, spurred on by the lure of big contracts and lucrative endorsements.† Keeping drugs out of athletic competition has only become more difficult for sports authorities since drug testing was introduced to the Olympic Games in 1968. Changing social norms and technology, which spurred the initial drive to ban drugs in sports, may end up settling the debate. Western societies have shown increasing tolerance for using drugs to enhance performance in areas of life outside of athletics. Drugs such as Viagra, Prozac, and Ritalin are now regularly prescribed to improve sexual, social, and academic performance. It may simply be a matter of time before the â€Å"integrity† of athletics no longer appears threatened by performanceenhancing drugs, particularly if safer drugs are developed. The ethical debate over whether or not athletes should use performance-enhancing drugs is one of the issues discussed in At Issue: Performance-Enhancing Drugs. Other issues include the effectiveness of drug testing, the rise of steroid use among teenage athletes, and the dan gers of dietary supplements. performance enhancing drugs in sports Essay -- essays research papers Performance Enhancing Drugs: Introduction The Tour de France is considered the world’s most competitive bicycle race. Each summer top cycling teams from around the world compete in the three-week event, which sends riders on a grueling, multi-stage course through the mountainous countryside of Ireland, France, and Belgium. In 1998, the image of Tour de France cyclists as athletes at the peak of their natural abilities was tarnished by allegations of widespread performanceenhancing drug use among competitors. The â€Å"doping† scandal broke a few days prior to the start of the race when a masseuse for France’s Festina team, Willy Voet, was arrested after police found large quantities of anabolic steroids and erythropoietin, or EPO, in his car as he crossed from Belgium into France. A subsequent police investigation uncovered a wellorganized system, orchestrated by the team’s management and doctor, for supplying riders with illicit performance-enhancing drugs. The Festina team was suspended from the Tour, and further investigations by French police led to the suspension and withdrawal of several more teams. Riders went on strike to protest the investigations, and less than half of the original competitors finished the race. French authorities are not alone in punishing athletes who use performance-enhancing drugs. From the International Olympic Committee (IOC) to the National Basketball Association (NBA) to the National Collegiate Athletics Association (NCAA), most high-profile sports organizations have taken substantial steps to crack down on doping. Stronger anti-doping initiatives are considered necessary to preclude scandals that damage the image of sports and to silence critics who contend that not enough is being done to rid sports of drugs. The IOC, for example, which enforces the rules of the Olympic Games, set up the World Anti-Doping Agency (WADA) in 1999 as an independent body charged with coordinating a consistent system for testing Olympic athletes. WADA works with international sports federations and Olympic committees and has begun conducting unannounced, out-of-competition tests on Olympic hopefuls. This practice reduces the chance that competitors will rid their systems of drugs before being tested. The list of banned substances on the Olympic Movement’s Anti-Doping Code includes stimulants, narcotics, anabolic steroids, beta blockers, diuretic... ...es Goldberg, â€Å"As the stakes became higher, so did the number of athletes who sought performance-enhancing drugs, spurred on by the lure of big contracts and lucrative endorsements.† Keeping drugs out of athletic competition has only become more difficult for sports authorities since drug testing was introduced to the Olympic Games in 1968. Changing social norms and technology, which spurred the initial drive to ban drugs in sports, may end up settling the debate. Western societies have shown increasing tolerance for using drugs to enhance performance in areas of life outside of athletics. Drugs such as Viagra, Prozac, and Ritalin are now regularly prescribed to improve sexual, social, and academic performance. It may simply be a matter of time before the â€Å"integrity† of athletics no longer appears threatened by performanceenhancing drugs, particularly if safer drugs are developed. The ethical debate over whether or not athletes should use performance-enhancing drugs is one of the issues discussed in At Issue: Performance-Enhancing Drugs. Other issues include the effectiveness of drug testing, the rise of steroid use among teenage athletes, and the dan gers of dietary supplements.

A Caregiver’s Story

Sarah (Sharon Cuneta), a grade school English teacher, joins the 150,000 Pinoy OFWs working in the United Kingdom to support her husband, Teddy (John Estrada), in making a better living for their family. More than just a chronicle of the Filipino experience working as nurses and caregivers in the U. K. , this story also charts Sarah's journey to self-discovery – from a submissive wife who makes sacrifices to make way for her Teddy's aspirations to an empowered woman who finds dignity and pride in a humbling job as a caregiver in London. The story begins as Sarah says goodbye to her familiar world. After finishing an arduous course in caregiving, she bids farewell to the Grade 5 classroom where she teaches English. She buys a winter coat for her son Paulo (John Manalo) and promises he will use it once she can afford to take him to London. In typical Pinoy fashion, she shares tearful goodbyes with her whole family at the airport when she finally leaves for the United Kingdom. Sarah arrives in London. At their apartment, she and Teddy share a passionate reunion. In a honeymoon mood, he takes her to the beautiful sights around London. While window-shopping at a famous mall, Sarah meets Sean (Makisig Morales), a spunky Filipino boy, as he tries to shoplift chocolate bars. After the initial fleeting period of excitement, she experiences the hard challenges every Filipino caregiver faces every day: cold weather, dirty work and difficult patients. Meanwhile, Teddy also struggles with the daily grind in the hospital where he works. He is stressed and drinks often because he has failed the nursing test twice. Despite the difficulty of adjusting to London life, however, Sarah faithfully stands by her Teddy. She tries to make the most of the situation by doing her best at work and earns the respect of Mr. Morgan, a wealthy old man. Teddy is oblivious to her success, however, as he is absorbed in his own problems with work. Sarah finds solace in her friendship with Mr. Morgan and his son David, who seems to appreciate her more than Teddy does, and with Sean, who eases her longing for her own son. Tension rises between Sarah and Teddy as the stress of London life takes its toll on their marriage. Because of mounting conflict both at work and home, Teddy decides to give up. He tells Sarah that they are going back to the Philippines. Sarah finds it very hard to accept Teddy's decision. She knows that staying in London is the best thing for their family, because returning to the Philippines would only mean going back to the same problems they had before. Will Sarah choose to remain by Teddy's side to keep her family intact? Or will she find the strength to stay in London to continue seeking a better life for her son, even if it means losing her marriage?

Heart Failure Case Study Essay

Your client, Mr. dingy, is a 72-year-old man who called his Tele go down on Line from theme and, based on the symptoms he descri contend, was hash out to go directly to the Emergency section at his local hospital. His admitting diagnosis is irritation of tit failure (HF). His Ht is 59, Wt. 235 lbs. He states that his usual cargo is closely 220. Upon admission, his symptoms be extreme shortness of steer unable to tolerate lying even heavy, aching feeling in his titty respirations labored 32/min. radial trice 108 and regular BP 150/78 mask dusky and O2 sit down is 82% on room air slight perspiration peripheral dropsy is 3+ pitting, mortise-and-tenon joint to knee bilaterally and sacral edema is excessively break. Bilateral BS beat with coarse crackles in both debase lobes. He appears f skilfulened and anxious he states, This is the worst it has ever been please tire outt leave me alone.Past health check/Social History Coronary arteria Disease (CAD), hypertens ion, cor pulmonale, emphysema-moderate stage. He smoked 2 packs per day for 35 years, and quit 5 years ago. Hospitalized 3 times antecedently for HF the most recent hospital care was 6 months ago. He is a retired indemnification salesperson married and lives with his wife in a condominium. Sedentary life-style plays golf occasionally. He skipped his diuretics over the weekend because he was golfing.1. Which stage of the NYHA classification system and the ACC/AHA represent system would Mr. Bs symptoms surpass fit within? Why?I think his NYHA classification would be clear II. He has Coronary Artery ailment and ordinary use causes fatigue for him Mr. Bs ACC/AHA stage is dress D. He has been hospitalized 3 times previously for HF.2.Discuss the differences surrounded by right and left spunk failure, pick up the pathophysiology, physiological progression, and signs and symptoms.Left Sided-The most coarse-Results from left ventricular dysfunction. This prevents normal antece dent livestock flow causing blood to back up into the left atrium and pulmonic veins. Increased pneumonic pressure causes facile leakage from pulmonary capillary bed into the interstitial and then the alveoli -Manifests as pulmonary over-crowding and edemaRight Sided-occurs when right ventricle fails to contract effectively. -Causes a replacement of blood into the right atrium and venous circulation. -Venous congestion in the systemic circulation outcomes in vena jugularis venous distention, hepatomegaly, splenomegaly, vascular congestion of the GI tract, and peripheral edema-May also result from an acuate condition such as right ventricular infarction or pulmonary embolism -Core Pulmonale can also cause right sided HF-Its patriarchal cause is Left sided HF. Left sided HF results in pulmonary congestion and increase pressure in the blood vessels of the lungs. eventually chronic pulmonary hypertension results in right sided hypertrophy and HF3. Mr. denses orders include a b edside chest x-ray, cardiogram, echocardiogram, and the following labs Troponin I, CK-MB, complete blood count with differential, BNP, digoxin level, Electrolytes, Mg++, ABGs, BUN and creatinine. What is the rationale for performing to from each one one of these diagnostics tests? How will the findings/information obtained from the tests be useful in managing Mr. Blacks care?Bedside chest x-rayECGTroponin I present in MIsCK-MBCBCBNP High in patients with HFDigoxinElectrolytesMgABGBUNCreatinineMr. Black is stabilize and transferred to the Cardiac Telemetry unit with the following orderstype O at 2-4 liters per nasal cannula to keep O2 Sat 90%Complete bed residue with HOB elevated 60-90 degrees, legs dependent saline Lock IVFurosemide (Lasix) 80 mg I.V. touch on StatI&OFurosemide (Lasix) 80 mg I.V. pressure all 8 hr.Daily weight Albuterol Inhaler 2 puffs doubly per day shudder oximetry continuousK-Dur 10 mg. p.o. free-and-easyFoley catheterASA 81 mg p.o. dailyTelemetrymeto prolol degree Celsius mg p.o. twice daily nourishment 2 Gm Na lisinopril 10 mg p.o. daily precarious busy a breatherriction of 1000 mL/dayHCTZ 50 mg p.o. dailyCode posture Full codeDigoxin 0.25 mg p.o. daily grip for HR 60 bpmLovenox 60mg SQ every 12 hrsDucosate sodium 100 mg p.o. daily4. Discuss the rationale for each of the orders abovePatients with HF typically suffer oxygenation problemsFurosemide is a loop diureticDaily Weight- water retentionPulse ox- monitor O2Foley Catheter monitor payoff and on bed restK DurASAMetoprolol beta blocker that treats high BPlisinopril ACE inhibitor for HTNLovenox Prevents and treats clotsFluid Restriction superabundance melted strains the feelDigoxin Treats chantlike problemsDucosate Stool Softener5. Identify 3 antecedence nurse diagnoses to include in the nursing care formulate for Mr. Black.Excess fluid volumeDecreased cardiac outputImpaired gas exchange6. What changes/ judicial decision findings would alert the nurse that Mr. B lacks condition is worsening?Fatigue and dyspnea continue to worsen, weight continues to increase, edema and chest pain worsens, pleural effusion and dysrhythmias fix to develop, hepatomegaly, and renal failure begins to occurMr. Black responds well to the treatment plan and his acute symptoms resolve within 3 days. His weight returns to 220 lbs. and he is able to perform his ADLs with minimal SOB and able to slumber comfortably with 2 pillows. Discharge plans are finalized.7. Which state of the NYHA categorisation system and the ACC/AHA staging systemWould Mr. Blacks symptoms instanter fit?NYHA- category IIACCF/AHA- act C8. Select 2 dismission topics (your choice) to focus on. Discuss what should be include in the discharge teaching plan for Mr. B. (and his wife) for each topic.Activity and rest elaborate training can improve symptoms of HF, that Mr. B needs to understand that he will need lots of rest during and after lick and that he shouldnt overexert himself. inform Mr. Bs wife to monitor his exercise and gain him to take breaks when neededDrug therapy check Mr. B and his wife the expected work on of all his medication and how to recognize dose toxicity. Also teach him and his wife how to take a pulse rate and what race the pulse rate should be in. Teach them the symptoms of hypokalemia and hyperkalemia if diuretics are order. Self BP monitoring may also be appropriate in Mr. Bs situation.Heart troubleNew York Heart association frameificationAmerican College of Cardiology/American Heart Association Guidelines Treatment RecommendationsStage A. tribe at high risk of developing tone failure (HF) but without structural heart affection or symptoms of HF-Treat hypertension, lipid disorders, diabetes.-Encourage patient to stop smoking and to exercise regularly.-Discourage use of alcohol, illicit drugs.-ACE inhibitor if indicatedClass I. Patients with cardiac disease without limitations of somatogenetic activity. Ordinary physiologic act ivity doesnt cause excessive fatigue, palpitations, dyspnea, or anginal pain. Stage B. People who tolerate structural heart disease but no symptoms of HF.-All stage A therapies-ACE inhibitor unless contraindicated-Beta-blocker unless contraindicatedClass II. Patients with cardiac disease who have slight limitations of fleshly activity. Theyre soothing at rest. Ordinary fleshly activity results in fatigue, palpitations, dyspnea, or anginal pain.Class III. Patients with cardiac disease who have mark limitation of physical activity. Theyre at ease at rest. Less than ordinary physical activity causes fatigue, palpitations, dyspnea, or anginal pain.Stage C. People who have structural heart disease with current or precedentsymptoms of heart failure. -All stage A & B therapies-Sodium-restricted diet-Diuretics-Digoxin-Avoid or withdraw antiarrhythmic drug agents, most calcium channel blockers, and nonsteroid anti- inflammatory drugs.-Consider aldosterone antagonists, angiotensin re ceptor blockers, hydralazine, and nitrates. Class IV. Patients with cardiac disease who cant carry out any physical activity without discomfort. Symptoms of cardiac insufficiency or of the anginal syndrome may be present even at rest. Any physical activity increases discomfort. Stage D. People with obdurate heart failure that requires specialized interventions.-All therapies for A, B, and C-Mechanical advocate device, such as biventricular artificial pacemaker or left ventricular assist device-Continuous inotropic therapy-Hospice careCaboral, M. & Mitchell J. (2003). New guidelines for heart failure focus on prevention. The Nurse Practitioner, 28, 22.Evaluation of EdemaFour-point scale 1+ to 4+1+ pitting further detectable4+ pitting grim and deep (1 or 2.54 cm.)