Dental education in United States especially University of minnesota Research Paper

Dental education in United States especially University of minnesota - Research Paper Example According to this work, Hayden was born in a military family with most of the members of his family serving as honorable military personnel. In fact, it is documented that one of his ancestors served as a captain in the Pequot war for a whole lifetime. Haydens first career was architecture but after taking a vacation in New York and visiting Dr. Greenwood, he changed his vocation to dentistry. He then moved back to Baltimore and established a dental office or clinic treating patients with dental problems within his reach. At the start, dentistry was majorly learnt through the mediocre preceptorial system that made it look like a mechanical process instead of the science that it was. Despite the existence of a national dentistry union in the United States, many of the practitioners were not treated as members of an organized profession. In fact from the start, the members of the profession were subjected to a treatment that focused on the viability of the profession. As a result, the training on the profession experienced a number of challenges that were based on the admission of the profession to the field of medicine. In this paper, while examining the history of dentistry education in the United States, also explores the fact that the establishment of dental education was marred with an infinitive link between the subject and medical education. As such the difference caused a rift that would shape the acceptance of the practice and education of the same. Thesis: the establishment of various state legislations and provisions within law led to the recognition of dentistry in the education system and medical fraternity. The introduction of dental studies and its origins in Maryland and the influence of the British nationals, therefore, has a special relation. The British threat of Baltimore in 1813 made Hayden enlist as a private in the army commanded by Captain Christian Anderson within the Maryland

Implementing a plan for workforce diversity is in any organizations not easy Essay Example for Free

Implementing a plan for workforce diversity is in any organizations not easy Essay The fact that you are dealing with people of diverse backgrounds makes the implementation difficult. â€Å"Diversity in the work force represents an effort towards ensuring a high performing inclusive workforce† (http://www. ornl. gov). When trying to promote diversity in a population based public health has its problems to. â€Å"Population-based practice focuses on the entire range of factors that determine health rather than just personal health risks or disease†. (http://www. health. tate. mn. us). Things taken into consideration are social status, education, employment, and personal health. If I was in charge of developing a plan for implementing a population based health institution, I would first look at the population itself. I would collect data on the health of the population; analyze that data taking into consideration the risk factor. I would then try to identify the cause of the health issues of the people and find out what their needs are. I would consult with others with knowledge of this nature, such as the stakeholders. Then I would derive the best solution for serving the people. Doing this would present some problems. Working with a diverse population would be a problem if not handled properly. If the workers aren’t educated in dealing with people of diverse backgrounds then they will be unable to meet their needs. â€Å"One of the great challenges facing organizations is getting all employees, from the CEO to the hourly workers, to realize that to become the best, they have to embrace diversity† (http://www. nwlink. com). Therefore, I would mandate that all employees take a course in diversity.

Clinically Isolated Syndrome and MS

Clinically Isolated Syndrome and MS CHAPTER 1 – GENERAL PRINCIPLES 1.1 Terminology Clinically isolated syndrome (CIS) is a central nervous system demyelinating event isolated in time that is may or may not lead to the development of multiple sclerosis (MS). It is a term that describes a first clinical episode with features suggestive of multiple sclerosis (MS). It usually occurs in young adults (19-30 years old) and affects optic nerves, the brainstem, or the spinal cord. Although patients usually recover from their presenting episode. (1) The term â€Å"clinically isolated syndrome† (CIS) is used to describe a first episode of neurologic episode that lasts at least 24 hours and is caused by inflammation and demyelination in one or more sites in the central nervous system (CNS). CIS may be presented as monofocal or multifocal: Monofocal episode:The person experiences a single neurologic sign or symptom such as an attack of optic neuritis that is caused by a single lesion. Multifocal episode:The person experiences more than one sign or symptom such as an attack of optic neuritis accompanied by weakness on one side of the body (hemiparesis) that is caused by lesions in more than one place in CNS. Individuals who experience a CIS may or may not go on to develop MS. In diagnosing CIS, the physician faces two challenges: first, to determine whether the patient is experiencing a neurologic episode caused by damage of the CNS, and second, to determine the possibility that a person experiencing this type of demyelinating episode is having high risk to develop MS. Of the people who are eventually diagnosed with MS, 85% experienced a first attack that is referred to as a clinically isolated syndrome (CIS). (1) If an MRI scan of the brain and spinal cord shows evidence suggestive of MS at the time of a clinically isolated syndrome or at the time of a second episode, then MS will be diagnosed. However, not all patients who experience a clinically isolated syndrome will go to develop MS (2). For many patients, there will be no MRI evidence suggestive of MS and no further symptoms or episodes. 1.2 history The first journal article including the term â€Å"clinically isolated syndrome† appeared only 20 years ago .Increasing availability of  magnetic resonance technology in the 80s improved diagnosis of  CNS  demyelinating disorders, and the arrival of disease-modifying medications for  multiple sclerosis  starting in mid-90s increased the importance of correct diagnosis and treatment. Long term follow up studies of patients presenting with an isolated clinical syndrome characteristic of multiple sclerosis led to the identification of risk factors for conversion to clinically definite multiple sclerosis (3). Today, no uniform consensus definition for a clinically isolated syndrome exists. In 2008, a panel of multiple sclerosis experts recommended that a clinically isolated syndrome be defined as a monophasic presentation with suspected underlying inflammatory demyelinating disease and recommended 5 subtypes based on monofocal or multifocal symptoms, presence or absence of asymptomatic MRI lesions, or patients without symptoms but with a suggestive MRI (3,4). 1.3 Epidemiology A study was made to determine whether the incidence of clinically isolated syndrome (CIS) the precursor form of multiple sclerosis (MS) that encompasses optic neuritis and transverse myelitis as well as other clinical presentations, varies by race/ethnicity in a multi-ethnic, population-based cohort (5). The methods that was used is based on electronic record searches and complete medical records review to identify all newly diagnosed CIS and MS cases in the population-based, multiethnic membership of Southern California Kaiser Permanente (KPSC) between 2008 and 2009. The KPSC membership contributed 7,410,754 person-years of observation during the study period and the racial/ethnic distribution was 36.5% white, 8.6% black, 43.4% Hispanic, 9.3% Asian/Pacific Islanders (Asian/PI) and 1.9% other (6). The results were the identification of 254 incident cases of CIS cases who did not yet met McDonald criteria for MS and did not have other obvious causes (viral, lupus, ischemia). The most common clinical presentation was optic neuritis (48.4%) followed by transverse myelitis (32.7%), other forms of mono-regional CIS (9.8%) and poly-regional CIS (9.1%). The average age at diagnosis with CIS was 42.9 years (range 14.8-80.8) and 70.5% were women. Among CIS cases, the racial/ethnic distribution was 47.6% white, 12.6% black, 33.1% Hispanic, 4.3% Asian/PI and 2.4% other. The incidence of CIS was 3.4 per 100,000 person-years. Incidence of CIS was higher in black (5.1, 95%CI=3.5-7.1) and white, non-Hispanic individuals (4.5, 95%CI=3.7-5.3) compared with white, Hispanic (2.6, 95%CI=2.1-3.2) and Asian/PI individuals (1.6, 95% CI = 0.8 2.9; p In conclusion the incidence of CIS is 3.4 per 100,000 person-years in a multi-ethnic, population-based cohort of Southern Californians. The incidence of CIS is higher in black and white individuals compared with Hispanic and Asian/PI individuals.6) 1.4 Risk of developing multiple sclerosis after clinically isolated syndrome Studies suggest that people who experienced a clinically isolated syndrome have a less than 50% risk of developing MS within five years of experiencing the initial symptoms (7). There is no single examination that can determine whether a person who experiences a clinically isolated syndrome will or will not go to develop MS. However, researchers have tried to identify factors that might influence the possibility of developing MS and help differentiate between people who have a higher and lower risk to develop MS. Though these classifications do not establish absolute risk of developing MS, they may help to guide people in making decisions about further testing or treatment (1,7). Figure 1: Progression of the disease for CIS and MS types. Source https://sbvimprover.com Factors that influence the likelihood of developing MS: 1. Type of clinically isolated syndrome Many studies have shown that different types of clinically isolated syndrome (i.e. transverse myelitis, optic neuritis, brainstem syndrome) in relation to the risk of developing MS. These studies suggest that optic neuritis is associated with a lower risk of developing MS and better long-term outcome than other types of clinically isolated syndromes (7). 2. Symptoms experienced during a clinically isolated syndrome Isolated sensory symptoms, which include tingling, numbness, or visual impairment are thought to be associated with a lower risk of developing MS compared to the presence of symptoms of motor system involvement , which are associated with a higher risk .(1) 3. MRI markers A brain MRI scan at the time of the clinical episode of CIS is thought to be the most useful predictive tool. A normal MRI scan showing no lesions is associated with a lower risk of developing MS. In the other hand, a brain scan that shows a high number or volume of lesions is associated with a higher risk of developing MS (1,7). 4. Laboratory markers A test that is used to confirm or rule out a diagnosis of MS is a lumbar puncture. A lumbar puncture involves removing and analyzing a sample of cerebrospinal fluid (CSF), specific markers in the cerebrospinal fluid have the ability to indicate MS activity. Studies have investigated whether analysis of CSF can help predict the possibility of developing MS after a clinically isolated syndrome. One of these studies was based on the data of 40 patients who presented with a clinically isolated syndrome and have been examined with MRI scanning and CSF analyzing within the following two months. Of the 15 patients who developed MS, 14 had abnormalities on MRI and 13 tested positive for markers of disease activity in their CSF. The risk of developing MS was significantly higher in patients who tested positive in CSF analysis and had abnormalities on their first MRI scan compared to patients who were negative for both or one of the tests (7,8). However, because it is less useful as a predictive tool than MRI, a lumbar puncture is not routinely recommended in cases of CIS as described in Table (1). High risk Low risk Motor system symptoms Isolated sensory symptoms High number and volume of brain lesion on MRI Normal brain MRI Table (1): Symptoms in high risk and low risk to develop MS In conclusion motor system symptoms and high number and volume of lesion on brain MRI are indicative of high risk of developing MS, in the other hand isolated sensory symptoms and normal brain MRI are most probably with low risk of developing MS (7).

Capital Punishment Essay -- Justice Law Government Morals Ethics Essay

Capital Punishment Should we kill killers is the question to answer regarding the controversial subject of capital punishment. There is strong support for both sides and many people have offered their opinions in writing for all of us to examine. John M. Olin, the Professor of Jurisprudence and Public Policy at Fordham University, gave us his Pro-Capital Punishment opinion in the Harvard Law Review in 1986. Although his article was written more than a decade ago the argued topics have not changed. In his work The Ultimate Punishment: A Defense Mr. Olin addresses why he feels capital punishment is necessary in our society and across the world. According to Olin retribution is the number one reason for capital punishment. He goes on to say that the retributive notion of punishment in general is that as a foundational matter of justice, criminals deserve punishment and punishment should be equal to the harm done. What counts as â€Å"punishment equal to harm†? Olin refers to lex talionis commonly known as â€Å"an eye for an eye†. This idea was drawn from the Babylonian Law of Hammurabi from the 18th century. It states: If a builder builds a house for someone, and does not construct it properly, and the house which he built falls in and kills its owner, then that builder shall be put to death. If it kills the son of the owner, then the son of that builder shall be put to death. Besides being totally absurd there are a couple of points to make. First, retribu tion cannot be uniformly applied to every harm committed. What about rapist? Should they be raped? What about those who commit mass murder? How can we make their punishment proportional? The answer is we can not. Killing one person who killed another serves no practical... ...ntly, especially if death is involved, then we need to stop, back up and say â€Å"what is going on here?† Criminals no doubt deserve to be punished, and punished with severity appropriate to the harm they have caused to the innocent. But severity of punishment has its limits, both by justice and basic human dignity. Too many studies have shown that a lengthy sentence of 20 to 30 years of a murderer has been proven to be sufficient. After this period of time most individuals have proven to be constructive, worthy members of society and have lived prosperous lives after being released. I do however; recognize the fact that many individuals should stay in prison for the rest of their lives for the safety of all as well as retribution. For a Nation that is supposed to be founded on Christian morals and beliefs I have to wonder how they justify much of what they do.

Blue bouquet Essay

Have you even been in a situation when you have gone from total innocence to experience in a short period of time? In the short story â€Å"The Blue Bouquet† written by Octavio Paz, the main character starts off by waking up from a nap and going on a walk even after being warned not to by the owner of the boardinghouse. Whilst out the protagonist gets stopped in the middle of the night by another man with a knife who wanted something very unusual. It wasn’t money or jewelry; it was the man’s eyes. The stranger said his girlfriend wanted a bouquet of blue eyes for herself, but the innocent man didn’t have blue eyes, which the stranger soon found out and let the man go. After that night, the protagonist left the very next morning. This story illustrates how fast things can change and how you can go from very innocent to experienced in as little as an hour. Octavio Paz’s short story demonstrates that experiences are so important because we gain knowledge and learn from them, resulting in better judgment for similar situations in the future. Experiences are things that we come across and that changes us from the person we once were. It could be good or bad, we have no control over it. In this story the man goes from being safe in his town to being horrified by what he has experienced. At the start of the story that he feels safe: â€Å"I went to the little window and inhaled the country air† page 163. He also shows his innocence on page 163, â€Å"A gray winged butterfly, dazzled, circled the yellow light. The butterfly symbolises the innocence he once had, before everything happened. But when he left, the lack of experience appeared again. The boardinghouse owner had only one eye and told the man not to venture out in the darkness. Without really paying attention he plunged into the dark anyway. This detail of information by the author foreshadows the things that could happen to the protagonist later on in the story. But it’s not only how you experience things, it’s what you gain from them. When someone experiences something, it doesn’t just disappear and we forget about it. You always gain something; it could be psychological or physical. In this case he gains something psychological; knowledge. â€Å"I went in without saying a word. The next day I left town†, page 165. This shows thatbecause he went from not knowing anything about the town to being very experienced, the protagonist has gained the knowledge not to go back there again for his own sake. When someone experiences something bad, the natural reaction is to avoid doing it again. Experiences show us the outcome in an event, resulting in us having better choices in the future. For example if you fail a test, usually people want to know what type of questions they got wrong so it doesn’t happen again on a final exam. In this short story, Octavio Paz demonstrates that the protagonist has already learned from his mistake and to act accordingly; in this case the man leaves the town. So to conclude this short story emphasises the importance of experiences, how you react and learn from them, which results in sharpened choices and judgement in the future. People can relate to this short story because we all go through experiences which shape us as individuals. We can’t help but embrace experiences because good or bad we take something away from it that makes us better/stronger individuals. These types of literature show us these concepts in a presentation we can relate to.

Consensual Relationship Agreement Essay

Abstract As companies begin to acknowledge the existence of work place romances, the use of consensual relationship agreements (CRAs) has become an area of discussion. While many of today’s organizations prohibit the romantic involvement of its employees with one another, there are other companies that have adopted the use of consensual relationship agreements. Although employers find the CRAs an easy solution to this situation, the employees romantically involved, employees are against the agreement, arguing that the contract is intrusive in their personal lives. They go further on their arguments, stating that the agreement is an invasion of their privacy, and that the document goes against some ethical principles. From the Human Resources professionals perspective, they will try their best to make sure employees and employer agree with the contract and are happy with the situation, so a negative influence do not impact other coworkers, and their performances will not affect their jo bs. 1. Critics of CRAs assert that they are too intrusive, ineffective, and unnecessary and that they can cause as many problems as they solve. Identify the specific reasons and examples that might justify these criticisms. Critics are relying on the concern-for-others principles that focus on â€Å"the need to consider decisions and behaviors from the perspective of those affected†, which in this case, are the employees who sign the Consensual Relationship Agreements. Employees who are romantically involved at work and are asked to sign the agreement, may consider getting into their personal life too intrusive. Informing an employer of a relationship should be a decision made based by both parties involved, and not imposed. CRAs can be ineffective because even after signing the agreement, an employee may be discontent with the invasion of privacy, and according to the Human Resource Management, on their Workplace Romance Poll conducted in 2009, they found that: â€Å" Our experi ence was if a company tried to forbid it, more people started dating for the thrill of it† (Hellriegel & Slocum, 2011). With that in mind, when employees romantically involved disagree with the policies of the contract, they will tend to act against the agreement’s policies. In order to avoid a break of the agreement, the policy must clearly identify who is protected, and explain that the contract works in favor of all three parties involved. Some human resources managers also argue that even with the terms in the contract being clearly and rigorous, that will not make the couple act professionally while at work and many other effects of workplace romance, and therefore, they classify as ineffective. The contracts become unwanted for instance, when employees disagree with such policy. They do not want to be excessively monitored. If an employee feels that the CRAs are too restrictive and that he/she is being treated unfairly, problems in morale, motivation, and productivity are likely to occur. In order to keep productivity and avoid a hostile work environment, the use of the agreement is not essential, as long as the rules of conduct in the workplace are specified. 2. How would you assess the ethical intensity of CRAs from the perspective of the employer? From the perspective of the employees in a consensual relationship? From the prospective of the employer, the CRAs are very necessary. Because on the job relationships are very likely to happen, it is good to have a policy in place to address issues that may possibly arise from on the job relationships. The agreement also protects the company from being sued by employees because of sexual harassment or favoritism, and creates a clearly understanding of properly professional workplace behavior expected, in order to maintain a good working environment for all. According to an article written in the May 2010 issue of Ceridian Connection â€Å"Any work environment presents the opportunity for individuals with similar interest to develop a relationship that is more than friendly.† The article goes on to say that according to a 2009 survey conducted by CareerBuilder.com, 40 percent of respond ents indicated that they have dated coworkers; and 18 percent said they have been involved in two or more workplace romances. Because is inevitable the romance in the workplace, many HR professionals try to balance interests for both parties involved: â€Å"Most employers realize that it’s unwise to try and ban all office romances. However, they are very interested in preventing these relationships from having a negative impact on the workplace† (Jones, May 2011). From the prospective of the employee, signing an agreement based on their personal relationship with a co-worker may be intrusive and often times, they prefer to keep the relationship private. Sometimes when employees sign the CRA they have the impression of their superiors and co-workers keeping an extra eyes on them to insure that they are not breaking the policy. That in the end could distract the employee from performing the job to their best ability and reflect on his/her overall performance. 3. What specific ethical principles might be used to justify the use of CRAs? Explain. The principles used to justify the use of CRA would be Organization Interest Principle and the Professional Standards Principle. The Organization Interested Principle is based on â€Å"you act on basis of what is good for the organization† (Hellriegel & Slocum 2011). This principle is used on this situation where the employer foresee a possible issue and impose a policy (CRA) to prevent that issue from affecting the company. This can save time, money, and problems in the long run. The ethical dilemma for CRAs revolves around the ethical principle of Professional Standards Principle, where the employer is balancing the rights of the individual and the needs and rights of the other employees. Most employers want to ensure a reasonable degree of employee privacy; however, there is wide consensus that employers must protect against the actions of employees who send harassing e-mails, disclose personal information, or spend too much time surfing the Internet for personal use. Therefore, the CRA in this case, is used to discuss properly professional workplace behavior, to remind employees that they do not have a legal right of privacy according to the no-harassment policy, and also reduce the risk of harassment litigation. 4. What ethical principles might be used by employees in consensual relationships to oppose signing such an agreement? Explain. The â€Å"Hedonist Principle† and the â€Å"Golden Rule Principle† could be used as a counter argument by the employees that are against the CRAs, because it would foster feelings of injustice for the employees in consensual relationships. The Hedonist Principle is based on â€Å" You do whatever is in your own self-interest† (Hellriegel & Slocum 2011). The employees involved in this situation can complain that the employee is only implanting the agreement because of fear of being sued, and not taking in consideration their personal lives. Furthermore, they can argue using the principle that the employer is acting only for his benefit and that they feel the CRAs are excessive, intrusive and unfair. Using the same perspective, the Golden Rule Principle, which consists in â€Å" You act on the basis of placing yourself in the position of someone affected by the decision and try to determine how that person would feel† (Hellriegel & Slocum 2011), can justify that the employer is misjudging their ethical work based on the feel that dating has nothing to do with the quality of an employee’s work and that job security and advancement should be based on the work itself. According to Randy Sutton on his publication Regulating Workplace Romances, â€Å"Any â€Å"no dating† policy must also consider whether the policy will disadvantage certain employees†, so the employees involved have no negative impact on their career. 5. Do you personally favor or oppose the use CRAs in the workplace? Explain. In my opinion, the use of Consensual Relationship Agreements in the workplace is very necessary and effective. As stated in the case, office romance is bound to take place if you put individuals together in a 40 plus hours per week. Nearly half of some employees reported that they didn’t know if their company had a policy on office romances. I think every employee should act in a professional manner, but unfortunately, a company cannot rely on the hope that they will. A Consensual Relationship Agreement is an agreement between both the employee and management that provides that the employee will not allow the relationship to interfere with or impact the work environment. This agreement also confirms and documents that the relationship is consensual and voluntary. All employees need to have a clear understanding of harassment. If the CRA is done correctly, the document will protect all parties involved of future accusations of sexual harassment, favoritism or unfairness. Mark Gomsak in his publication suggests that the company take the following procedures: implement company-wide policies for romance in the workplace, Forbid Romance Between Boss and Subordinate, apply the so called love contracts, and avoid favoritism (January 2011). From the prospective of the employees romantically involved, they may find a little intrusive in their personal lives, but on the other hand, if the relationship comes to an end, the agreement will secure that they have acted according to the policy and not letting their personal lives interfere in the workplace. Therefore, if the employees act ethically, even when they have a romance in the workplace, then the agreement would not be a problem, it would only prove that the employee is capable of being honest and ethical despite their outside lives, and that work comes in first. The companies would be secure with the document, and the romance would not have any impact to any parties involved. References: Gomsak, Mark J. (2011, January 11). Office romances: How employers can avoid the sting of cupid’s arrow. The Metro Chamber of Commerce. Retrieved from http://www.greaterlouisville.com Hellriegel, D., & Slocum, J. W., Jr. (2011). Organizational behavior: 2011 custom edition (13th ed.). Mason, OH: South-Western Cengage Learning. Jones, L. (2011, May 23). The love contract debate – Employers may want to regulate your romance. Higher education and career blog. Retrieved from http://www.kelloggforum.org No longer a secret: Tools to cope with workplace romances. (2010, May).Ceridian Connection. Retrieved from HR Compliance database. Sutton, R. (2009). Regulating work place romances. Saalfeld Griggs Pc. Retrieved from http://www.sglaw.com

The Muhammad Ali Center

The Muhammad Ali Center Free Online Research Papers As I walked into the Muhammad Ali Center I read a mission statement in bold black letters, it stated â€Å"To preserve and share the legacy and the ideals of Muhammad Ali, to promote, respect, honor, and understanding and to inspire adults and children everywhere, to be as great as they can be. Cassius Marcellus Clay Jr. later known as Muhammad Ali, was an African American boxer, and was proud of it. Many African Americans were ashamed of their color, but Ali was different. He was the first boxer to win the Heavyweight Championship 3 different times. He had a great personality and was liked by the people. During his life, he made big decisions that changed the course of his life completely. Muhammad Alis journey through life was a great inspiration for African American people, but Ali himself inspires admiration to everybody. Muhammad Ali was a man made to box. He had a great career before him since he made his first professional fight under President Eisenhower presidency. Through hard work and discipline, he became a professional fighter and eventually the heavyweight champion of the world. Although he lost the title twice, he regained it three times, putting him in the history books. His boxing career was put to an end when he started suffering from Parkinsons disease. This was the end of his boxing, but his greatness will never die. Muhammad Ali wanted to see peace in the country, especially racial peace. Also, he was not totally convinced with the idea of segregation because it is not good to make people be together against their will. This way of thinking and qualities is what Malcolm X saw in Ali, and therefore thought Ali could be a great messenger for the African Americans .Alis ideas and actions distinguished him from the rest, he was an inborn leader. During his life, Ali was forced to make some tough decisions, and always made them his own way. At the time of Alis fighting, the United States were involved in the Vietnam War. As a result, young Americans were been drafted to serve in the military. When political figures saw Ali fighting, they decided to stop the hurting of our own and draft him, so he hurts the people in Vietnam. Ali was not pleased with this decision, because he had just won the Heavyweight Championship and because he said, I aint got no quarrel with them Vietcong. His final decision on the issue was that he would not go to war. He was not willing to go and kill people, while his own are in bad conditions at home. In the same way, he was forced to decide if he wanted to become a billionaire and sell his people, or to become poor and not sell his people. For this rebel action, his Heavyweight Title was taken away and he was put in jail. This did not matter to him because he had followed his beliefs and obeyed All ah. He has taught his people a lesson, and that is what satisfies him. Alis strong beliefs cut his uprising career and took away his greatest years as a person and as a boxer. A very important quality that shapes Alis personality is his faith in religion. Ali risked his whole career in making a choice, right or wrong. To his eyes, the correct action was to stay and face the consequences, but not go and kill innocent people. He did not agree with discrimination, and said, People are people: God created us all. Ali was Muslim and changed his name because he had the name of his father which was passed down from a slave master. He followed his beliefs strongly and without hesitation. He went to jail because he preferred to follow Allahs laws than the land laws. His actions were greatly criticized, but also greatly supported. The country was divided in two during the time Ali and the Vietnam War were alive. The Civil Rights divided the country in two. The first group was those people that did not have an opinion on the War, so they approved it. This people thought that Ali was bad, they even feared the champion. They thought he was manipulated by his religion, and was dangerous to the society. In the other hand, the second group of people that thought the war was wrong and wanted to put a stop to it. They viewed it as a waste of time and resources. This people supported Ali and liked him. Ali was different. He had such a strong personality that he did belong to the anti-war group, but, did not participate in the organizations. He stood alone and this made him stand out. His ability to unite people under one cause made him very special and liked by most people. Muhammad Ali was different from other African Americans because he saw himself as equal to a white man. He did not think of himself as less or inferior, he even considered himself, The Greatest Muhammad Ali had a very high self-esteem and this gave him the motivation and confidence to do what he wanted. In his opinion, Black people wanted a country of their own, a country they could run and look for. Black people deserve this, because African Americans will never be free in this country, a change has to occur. The white people have brainwashed all African Americans in thinking only white is good. This kind of thought makes black people feel inferior and therefore are inferior. Ali had a good control over young kids because they looked up to him. He told this kids that the primary key for his successful career and victory in fights was that he won intellectually first, and then fought. To have this intellectual skill, go to school and get educated, then, African Americans may start r ising. Ali tried to make it possible for more and more blacks to succeed in life. Muhammad Ali had never visited South Africa due to the fact that the white government of that country was racist. The black people were treated really unfairly and without compassion. Finally, he decided to make a twelve-day visit to this country. People still regard him as the greatest and many people listen to him. Ali is just glad that at least in some places, discrimination is decreasing, but he is still fighting to solve it in other places. Muhammad Ali gave speeches, visited places and met people. At the time he visited the country, assassinations, riots, and violence were taking place. Ali had the power to and influence with his presence to keep the peace and change the behavior of millions of Blacks. He is a positive image and example to many people, his only presence influences and impacts people greatly. Ali has been deteriorated physically by Parkinsons Disease. Ali sees this as nothing, and wants to help people that share his same misfortune. His goal is now to help everybody who needs it, so he is backing up a research on the disease to try and find a cure. He is hoping his name will inspire people to unite for this cause and help in the research. Also, many people would think that Ali is now defeated and finished, but for him, boxing was the introduction to his life. He views that boxing introduced him to life and now it is when he has to live. He has to act to stop discrimination, especially racial, worldwide. Also, the world is filled with crime and hunger. He wants to help this people and stop these wrong actions. With the support and image Ali has, he may be able to help current leaders, as he helped his black brothers, solve this threatening problems. Muhammad Ali is a man of class, honor and intelligence. He has taught not only his Black brothers, but also everybody in the world we are all equal. To African Americans he is very important for his support. Muhammad Alis journey through life was a great inspiration for African American people, but Ali himself inspires admiration to everybody. His ideas and actions give us all an example of what it is to really believe in something and risk losing it all for doing what is right. Alis actions and decisions showed us he was not afraid of failure. His tranquility and determination made some people admire him. He made his decisions and stuck to them. Like he said, And now the whole world knows that, so far as my own beliefs are concerned, I did what was right for me. Not only did I see the mission statement as I entered the center I couldn’t help but stop and read it again before I left. While reading it again I thought about the cafà © exhibit where you walk in and the bell rings a voice says, â€Å"Get out we don’t serve your kind.† The cafà © exhibit let me experience some of the feelings my ancestors had for decades however I experienced this feeling for only a few hours. I learned that Muhammad Ali not only paved the way in the ring he had a hand in paving the way for many African Americans and their right to equality. At the center I also learned a lot of history on Ali and his journey. Research Papers on The Muhammad Ali CenterThe Effects of Illegal Immigration19 Century Society: A Deeply Divided EraCapital PunishmentThe Fifth HorsemanHip-Hop is ArtBringing Democracy to AfricaComparison: Letter from Birmingham and CritoAppeasement Policy Towards the Outbreak of World War 2Quebec and CanadaWhere Wild and West Meet

Comparison of Secondary and Tertiary Waste Water Management

Comparison of Secondary and Tertiary Waste Water Management Secondary waste water treatment is majorly aimed at removing dissolved but biodegradable organic matter from water after physically suspended materials are removed by the primary process(Bengtson, 2010, p. 2).Advertising We will write a custom essay sample on Comparison of Secondary and Tertiary Waste Water Management specifically for you for only $16.05 $11/page Learn More Majorly, these types of treatment use biological treatment processes to treat water but final consumption is done after tertiary treatment has been done. Tertiary treatment is sometimes referred to as the advanced treatment because it treats what the primary and secondary methods have been unable to treat. Many of these types of treatment (tertiary) utilize chemical compounds to treat water (Bengtson, 2010, p. 1). Both the secondary and tertiary treatment methods utilize a number of processes to make each step a success but tertiary treatment is never usually a necessity because it depend s on the toxicity of the source of water. Some of the most significant differences in these treatment methods are that the secondary treatment methods majorly utilize physical processes but tertiary treatment methods utilize chemical methods of treatment. Also, the tertiary treatment method is majorly undertaken with the aim of removing nitrate and phosphorous compounds from the water but the secondary treatment method is aimed at removing organic waste materials. Lastly, the tertiary treatment method is not a mandatory procedure and varies from place to place but the secondary treatment method is mandatory and involves a couple of common processes such as the trickling filter, stabilization pond treatment systems and activated sludge (Bengtson, 2010, p. 4). Appropriate Uses of Reclaimed Water Reclaimed water can be obtained from many sources but it bears the qualities of being odorless, clear and high quality water, which enables it to be used for a number of purposes.Advertising Looking for essay on environmental studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More However, the most appropriate source for reclaimed water is irrigation but it is quite unfortunate that up to 50% of high quality water, which could be used for drinking, is used for irrigation (National Academy of Sciences, 2010, p. 3). Reclaimed water can therefore act as a good substitute. However, reclaimed water can be used in a number of industrial irrigation processes and in supplementing natural system needs. In this context, reclaimed water can be appropriately used in street cleaning operations; power generation plants; decorating fountains, quelling fires, dust control, aquifer discharge; cooling in industrial processes; and restoring depleted, natural systems (National Academy of Sciences, 2010, p. 3). However, some people have got the whole concept of using reclaimed water for body contact wrong because it is inappropriate to use reclaimed water for recreational purposes (like swimming pool); cooking or drinking; or irrigating vegetable and other foods such as herb gardens because they can directly absorb the contaminated chemicals from the reclaimed water and store them in their tissues. Recommendation Tertiary treatment methods are not good for ground water recharge and instead secondary treatment is recommended for this purpose. This is true because the operational plant facilities are likely to be affected by tertiary treatment methods because they eliminate nitrates and phosphates which are essential for ground water recharge, especially when the recharge is expected to support portable use, including metallic toxicants, or when the recharge process is expected to use nitrogen compounds and pathogens. However, tertiary treatment methods are useful for treating drinking water because many drinking water purification plants use the process to clean raw water. Moreover, the process can be used to remove i mpurities which the primary and secondary processes are unable to. References Bengtson, H. (2010). An Introduction to Primary, Secondary, and Advanced Wastewater Treatment Methods. Retrieved from  https://www.brighthub.com/environment/science-environmental/articles/68537.aspxAdvertising We will write a custom essay sample on Comparison of Secondary and Tertiary Waste Water Management specifically for you for only $16.05 $11/page Learn More National Academy of Sciences. (2010). Source Waters and Their Treatment. Retrieved from https://www.nap.edu/read/4780/chapter/4

Auditing - benefits and limitations

Auditing benefits and limitations Chapter-1 INTRODUCTION INTRODUCTION The review of saving money organizations assumes an imperative part in India as it manage the saving money organizations in right way. In review of banks incorporates different sorts of review which are ordinarily completed in saving money organizations, for example, statutory review, income/wage use review, simultaneous review, PC and framework review and so on the above review is principally directed by the banks own staff or outside reviewer. Be that as it may, the tenets and the regulation identifying with the behavior of different sorts of review or assessments vary from a bank to bank expect the statutory review for which the RBI rules is pertinent. In this, I have given more significance on the general bank review framework. In today’s focused world review is all that much vital and in addition obligatory , in light of the fact that speculator contributing choice is rely on upon that specific idea if evaluator has communicating his perspective about specific association is genuine and reasonable then financial specialist can get his thoughts regarding the amount he ought to put resources into specific organizations. ORIGIN AND EVOLUATION OF AUDITING 1) Origin of term : The term review is gotten from the Latin expression â€Å"audire† intend to listen. In right on time days, an evaluator used to leaning to the record read out by the bookkeeper keeping in mind the end goal to check them. 2) Ancient origin : Examining is as old as bookkeeping. It was being used in every single old countrie, for example, Mesopotamia, Egypt, Greece, Rome, U.K., and India. The Vedas,Ramayana, Mahabharata contain references to bookkeeping and inspecting. Arthashasastra by Kautilya gives nitty gritty principles for bookkeeping and evaluating of open accounts. The Mauryas, the Guptas and the Mughals had created and bookkeeping and evaluating framework to control state accounts. In this manner, fundamentally, bookkeeping and examining had their starting point in the requirement for the legislature to control the wage and consumption of the state and the armed force. The first question of reviewing was to distinguish and avoid mistakes and cheats. 3) Compulsory audits of companies: With expanding number of organizations, the organizations’ demonstrations in diverse nations started accommodating mandatory review of records of organizations. Accordingly U.K. review of records of restricted organizations got to be obligatory in 1900. In India, the organizations demonstration, 1913 made review of organization records mandatory. With expansion in size of organizations, the object of review likewise moved to discovering whether the records were â€Å"genuine and reasonable† as opposed to â€Å"genuine and right†. In this manner, the accentuation was not arithmetical precision but rather on reasonable representation of budgetary undertakings. 4) Development of accounting and auditing standard: The global bookkeeping measures advisory group and the bookkeeping guidelines leading body of foundation of contracted bookkeeper of India have created standard bookkeeping and examining practices to direct the bookkeepers and reviewer in their everyday work. 5) Computer technology: The most recent improvement in evaluating relates to the utilization of PCs in bookkeeping and in addition reviewing. Truly, reviewing has make some amazing progress from â€Å"listening to† the records in the antiquated day to utilizing PCs to inspect mechanized records of today. DEFINITION OF AUDITING ‘ Different persons, for example, the proprietors, shareholders, financial specialists, loan bosses, moneylenders, government and so on utilize the last record of business sympathy toward diverse purposes. Every one of these clients should make certain that the last records arranged by the administration are dependable. An inspector is an autonomous master who looks at the records of a business concern and reports whether the last records are dependable or not. Diverse powers have characterized inspecting as takes after. ‘ Mautz characterize the inspecting as â€Å"reviewing is worried with the check of bookkeeping information, with deciding the exactness and dependability of bookkeeping explanation and reports†. ‘ International auditing guidelines characterizes the inspecting as â€Å"evaluating is an autonomous examination of budgetary data of any substance with a perspective to communicating a sentiment consequently†. ‘ BASIC PRINCIPAL OF AUDITING: 1) Integrity, objectivity and independence: The examiner ought to be straightforward and earnest in his review work. He must be reasonable and objective. He ought to additionally be free. 2) Confidentiality: The evaluator ought to keep the data acquired amid review, private. He ought not reveal such data to any outsider. He ought to, keep his eyes and ears open yet his mouth close. 3) Skill and competence: The auditor should have adequate training, experience and competence in Auditing. He should have a professional qualification ( i.e. be a Chartered Accountant) and practical experience. He should be aware of recent developments in the field of auditing such as statement of ICAI, changes in company law, decisions of courts etc. 4) Working papers: The evaluator ought to keep up working papers of vital matters to demonstrate that review was led with due consideration as indicated by the fundamental standards. 5) Planning: The inspector ought to arrange for his review work. He ought to set up a review modified to finish the review productively and in time. 6) Audit evidence: The report of the reviewer ought to be base on confirmation got over the span of review. The proof may be acquired through vouching of exchanges, check of advantages and liabilities, proportion investigation and so forth. 7) Evaluation of accounting system and internal control: The inspector ought to guarantee that the bookkeeping framework is satisfactory. He ought to see that all the exchange have been appropriately recorded. He ought to think about and assess the inner controls. 8) Opinion and report: The examiner ought to touch base at his sentiment on the record in light of the review prove and present his report. The feeling may be inadequate, qualified or unfavorable. The review report ought to obviously express his sentiment. Law ought to require the substance and type of review report. AUDIT COMMITTEE One of the elements of this board of trustees is to give guidance and manages the operations of the aggregate review capacity in the bank. The council additionally needs to audit the inward examination capacity in the bank, with extraordinary accentuation on the framework, its quality and adequacy as far as postliminary. The board needs to survey the arrangement of arrangement and compensation of simultaneous examiners. The review board of trustees is, in this way, joined with the working of the arrangement of simultaneous review. The technique for arrangement of evaluators, their compensation and the nature of their work is to be checked on by the Audit Committee. It is in this connection that periodical meeting by the individuals from the review board of trustees with the simultaneous examiners help the review advisory group to manage the operations of the aggregate review capacity in the bank. ADVANTAGES OF AUDITING 1) Assurance of true and fair accounts: Review gives a certification to the different clients of conclusive records, for example, proprietors, administration, leasers, moneylenders, financial specialists, government’s and so on that the records are genuine and reasonable. 2) True and Fair balance sheet: The client records can make sure that the advantages and liabilities appeared in the examined monetary record demonstrate the worry, as it is i.e. neither more nor less. 3) True and fair profit and loss account: The client can be sure that the inspected benefit and misfortune record demonstrates the genuine measure of benefit or misfortune as it is i.e. neither more nor less. 4) Tally with books: The reviewed last record can be brought to count with the books of records. In this way, the wage assessment officer can begin with the figure of examined books benefit, make modification and register the assessable salary. An outside client need not experience the whole books. 5) As per standard accounting and auditing practices: The examined last records take after the standard bookkeeping and evaluating standards set around expert bodies. Subsequently, inspected records depend on goals standard and not on individual impulses and fancies of a specific bookkeeper or inspector. 6) Detection and prevention of errors and frauds: Examined records can be accepted sensibly free from blunders and fakes. The evaluator with his master learning would take due consideration to see that Errors and cheats are identified so that the records shoe a genuine and reasonable perspective. 7) Advice on system, taxation, finance: The evaluator can likewise prompt the customer about the bookkeeping framework, inside control, interior check, inner review, tax assessment, accounts and so on. LIMITATIONS OF AUDITING 1.An examiner can’t check every last exchange he needs to check just the chose zones and exchange on an example premise. 2.Audit proof is not convincing in nature accordingly affirmation by an indebted person is not definitive confirmation that the sum will be gathered. It is said proof is instead of convincing in nature. 3.An examiner can’t be relied upon to find profoundly laid cheats as a rule includes acts intended to cover them, for example, imitation , chaste inability to record exchanges, false clarification and thus are hard to recognize. 4.Audit can’t guarantee the clients of record about the future gainfulness, prospects or the productivity of the administration. 5.An examiner needs to depend upon master inspector may need to depend on master in related field, for example, legal counselors, architects, esteem’s and so on for evaluating unforeseen liabilities, valuation of settled resources and so forth. INTERNAL CONTROL IN CERTAIN SELECTED AREAS General ‘The staff and officer of a bank ought to lift structure one position to another often and without earlier notice. ‘The work of one individual ought to dependably be checked by someone else in the ordinary course of business. ‘All arithmetical precision of the book ought to be demonstrated autonomously consistently. ‘The mark book of the telegraphic codebook ought to be kept with capable officers, utilized, and seen by approved officers just. ‘The bank ought to take out protection strategies against misfortune and representatives unfaithfulness. ‘Cash ought to be kept in the joint authority of two capable individuals. Bill of collection: ‘All archives going with the bill ought to be gotten and entered in the register by a mindful officer. All the season of dispatch, the officer ought to likewise see that all archive sent alongside the bills. ‘The record of clients or principals ought to be credited when bills have been gathered or an exhortation to that impact got structure the branch or operators to which they were sent for accumulation. ‘It ought to be guaranteed that bills sent by one, branch for accumulation to another branch of the bank, are not in the gathering twice in the amalgamated monetary record of the bank. For this reason, the accepting branch ought to switch the passages, for example, bills toward the end of the getting branch toward the end of the year fir shutting pur Bill purchased: ‘At the season of obtained of bill, an officer ought to check that all the archive of titles are legitimately doled out to the bank. ‘Sufficient edge ought to be kept while obtained or reducing a bill to cover any decrease in the estimation of the security and so on. ‘If the bank is not able to gather a bill on the due date, promptly step ought to be taken to recuperations the sum shape the drawer against the security gave. ‘All sporadic remarkable record ought to be accounted for to the head office. ‘In the instance of obtained exceptional at the end of the year rebate got subsequently ought to consequently ought to be appropriately allocated betw Loan and advances: ‘The bank ought to make propels strictly when fulfilling itself as to the financial soundness of the borrowers and subsequent to getting assent from the correct powers of bank. ‘Sufficient edge ought to be kept against securities taken to cover any decrease in the quality thereof furthermore to agree to legitimate powers of mandates. Such edge ought to be dictated by the correct powers of the bank as a general approach or for specific recor ‘All the securities ought to be gotten and returned by mindful officer. They ought to be kept in the joint authority of two such officer ‘In the instance of good possessing the bank, substance of the bundle ought to be test checked at the season of receipt. ‘Surprise check ought to be made in admiration of hypothecated merchandise not in the ownership of the bank. ‘Market estimation of good ought to be checked by officer of the bank by individual enquiry notwithstanding the receipt to the receipt quality given by the borrowers. ‘All record ought to be kept inside both the drawing force and as far as possible at all times. ‘ The signature on demand draft should be checked by an officer with signature book. ‘ All the best demand draft sold by should be immediately confirmed by the advice to the branches concerned. Inter branch account: ‘The record ought to be balanced just on the premise of utilization with sensibly great credit evaluation. ‘Prompt move ought to be made ideally by focal powers, if any passages are not sensibly time. ‘There ought to be compelling screening of utilization with sensibly great credit appraisal. ‘There ought to be strict control over capacity and issues of card. ‘There ought to be arrangement of brief reporting by the vendor of all settlement acknowledged by them through Visas. ‘Reimbursement to vendors ought to be made strictly when check of the legitimacy of dealer acknowledgment of card. ‘All the repayment ought to be made promptly charged to the clients account. ‘There ought to be a framework to screen and catch up client installment. STAGES IN AUDITING 1) Preliminary work: a) The auditor should acquire knowledge of the regulatory environment in which the bank operates. Thus, the auditor should familiarize himself with the relevant provisions of applicable laws and ascertain the scope of his duties and responsibilities in accordance with such laws. He should be well acquainted with the provisions of the Banking Regulation act, 1956 in the case of audit of a banking company as far as they relate of preparation and presentation of financial statements and their audit. b) The auditor should also acquire knowledge of the economic environment in which the bank operates. Similarly, the auditor needs to acquire good working knowledge of the services offered by the bank. In acquiring such knowledge, the auditor needs to be aware of the many variation in the basic deposit, loan and treasury services that are offered and continue to be developed by banks in response to market conditions. To do so, the auditor needs to understand the nature of services rendered through instruments such as letters of credit, acceptances, forward contracts and other similar instruments. I. Obtaining internal audit reports, inspection reports, inspection reports and concurrent audit reports pertaining to the bank/branch. II. Obtaining the latest report of revenue or income and expenditure audits, where available. III. In the case of branch auditors, obtaining the report given by the outgoing branch manager to the incoming branch in the case of change in incumbent at the branch during the year under audit, to the extent the same is relevant for the audit. c) RBI has introduced and offsite surveillance system for commercial banks on various aspects of operations including solvency, liquidity, asset quality, earnings, performance, insider trading etc., and has indicated that such reports shall be submitted at periodic intervals from the year commencing 1-04-1995. It will be appropriate to be familiar with the reports submitted and to review them to the event that they are relevant for the purpose of audit. d) One set of tests that the auditor at both the branch level and head office level may apply for audit of banks in analytical procedure. 2) Evaluation of internal control system: It might be noticed that exchange in banks are voluminous and dreary, and fall into constrained classes/heads of record. It might, in this manner, be more proper that the assessment of the inward control is made for every class/classification of exchange. On the off chance that the activity of interior control assessment is legitimately done, it help the evaluator to decide the adequacy or generally of the control frameworks and in like manner empower him to reinforce his review methodology, and lay fitting accentuation on the danger inclined ranges. Interior control would incorporate bookkeeping control regulatory controls. a)Accounting controls: Bookkeeping controls spread regions straightforwardly worried with recording of monetary exchanges and upkeep of such registers/records as to guarantee their unwavering quality. Inward bookkeeping controls are additionally visualizing such systems as would decide obligation and fix responsibility as to protecting of the advantages of the bank. It would not be strange of notice that there is a qualification between bookkeeping framework and inside bookkeeping controls. Bookkeeping framework conceives the preparing of the exchange and occasions, their acknowledgment, and fitting recording. Inward controls are strategies, technique and methods so outlined and normally incorporated with frameworks, as would empower aversion and in addition location of blunders, oversights or abnormalities during the time spent execution and recording of exchange/occasions. The inside bookkeeping controls as would guarantee aversion of blunders, exclusions and inconsistencies would incorporate after: I. No exchange can be enrolled/recorded unless it is authorized/affirmed by the assigned power. II. Built-in double control/supervisory systems guarantee that there is an autonomous programmed keep an eye on information/vouchers. III. No single individual has power to start exchange and record through all stages to the general record. Every day exchanges are precisely and instantly recorded, and the control and auxiliary records are kept adjusted through staff autonomous of one another. The reviewer would be all around encouraged to investigate different zones may prompt location of mistakes, oversights and anomalies, entomb false name in the accompanying: I. Missing/loss of security paper, stationery shapes. II. Accumulation of exchanges/equalizations in ostensible heads of records like anticipation, sundries, between branch accounts, or other ostensible head of records especially if there records especially if these records are broadly used to adjust books, in spite of accessibility of data. III. Accumulation of old/vast unexplained/unverified sections in records with Reserve Bank of India and different banks and organizations. IV. Transaction spoke to by minor book conformities not prove/substantiated or upon non-respecting of agreements/responsibilities. V. Origination charges I head office records/between branch accounts. VI. Analytical audit methodology. VII. Serious inconsistencies pointer out in inward review/assessment/exceptional review VIII. Complaints/matters pending in the cautiousness/grievances cell, as respects inconsistencies in records of constituents, and so on. IX. Results of occasional scientific survey, if saw as antagonistic. a) Administrative control: These are extensively worried with the choice making process and setting down of power/designation of forces by the administration. It might be noticed that in the typical course, the head office utilize the zonal/territorial workplaces don’t direct any saving money business. They are for the most part in charge of authoritative and approach choices which are executed at the branch level. 3) Preparation of review system for substantive testing and its execution Having acquainted him the necessities of review, the reviewer ought to set up a review program for substantive testing which ought to sufficiently cover the extent of his work. In surrounding the review program, due weightage ought to be given by the evaluator to territories where, in his perspective, there are shortcomings in the inward controls. The review program for the statutory inspectors would be not the same as that of the branch reviewer. At the branch level, essential keeping money operation are to be secured by the review. Then again, the statutory evaluators at the head office (procurements for tip, official records, and so on.). The extent of the work of the statutory inspectors would likewise include managing different bookkeeping angles and exposure necessities emerging out of the branch returns. 4) Preparation and accommodation of review report The branch reviewer advances his report to the statutory inspectors who need to manage the same in such way, as they considered vital. It is attractive that the branch evaluators’ reports are satisfactorily in unambiguous terms. Beyond what many would consider possible, the money related effect of all capability or unfriendly remarks on the branch records ought to be obviously gotten out the branch review report. It would help the statutory reviewers if a standard example of reporting, say, head savvy, starting with resources, then liabilities and from that point things identified with pay and use, is taken after. In setting up the review report, the evaluator ought to remember the idea of materiality. In this way, things which don’t really influence the perspective introduced by the monetary articulations may be overlooked. Be that as it may, in the judgment of the inspector, a thing however not material, is in opposition to bookkeeping standards or any declarations of the Institute of Chartered Accountants of India or in, for example, would require a survey of the important technique, it would be suitable for him to draw the consideration of the administration to this angle in his long shape review report. BOOKS OF ACCOUNTS OF BANKS A managing an account organization is required to keep up the books of records as per sec.209 of the organizations demonstration. There are, in any case, certain goals in saving money business they are the prerequisites to keep up precise and dependably a la mode account. Banks, in this manner, gadget their bookkeeping framework to suit these prerequisites. The fundamental attributes of a banks arrangement of accounting are as per the following: passages in the individual records are made specifically from vouchers as opposed to being posted from the books of prime section. A.The vouchers went into distinctive individual records every day are condensed on summery sheet; the sums of each are presented on the control accounts in the general record. B. The general record trail equalization is extricated and concurred each day. C. A trial equalization of the nitty gritty individual records is arranged intermittently, normally at regular intervals, and concurred with the general record control accounts. PRINCIPAL BOOKS OF ACCOUNT ‘ General ledger: It contains control records of every single individual record, the benefit and misfortune account and distinctive resources and liabilities accounts. There are sure extra records known as contra records, which is novel element of bank bookkeeping. These contra records are kept up with a perspective to keeping control over exchanges, which have no immediate impact on the banks positions. For e.g. letter of credit opened, bills got for accumulation, certification is given and so forth. ‘ Profit and Loss ledgers; A few banks keep one record for benefit and misfortune in this general record and kept up particular books for the definite records. These are columnar books having separate segments for every income receipt and cost head. Different banks keep separate books for charges and attributes presented are entered in on the benefit and misfortune account in the general record. SUBSIDIARY BOOKS OF ACCOUNTS ‘ Personal ledgers: Separate records are kept up by banks for distinctive sorts of records, i.e. current record, sparing record, and so on. As has been looked after before, these records are posted straightforwardly from vouchers and the whole voucher entered in every record in a day are compressed into Voucher Summary Sheets. ‘ Bill Registers: Subtle elements of diverse sorts of bills are kept in particular registers, which have suitable sections. For e.g. bill acquired, internal bill for accumulation, outward bills for gathering and so forth are entered serially everyday in isolated registers. Sections in these registers are made by reference to the first archives. ‘ Other subsidiary registers: There are diverse registers for different sorts of exchange. Their number, volume and subtle elements, which vary as indicated by the individual needs of every bank. For instance, there will be registers for: A. Demand drafts, telegraphic and mail exchanges issued on branches or organizations. B. Demand drafts, telegraphic and mail exchanges got from branches and organizations. C. Letters of credit. D. Letter of surety. ‘ Departmental diaries: Every division of bank keeps up a diary to take note of the exchange sections went by it. These diaries are memoranda book just, as every one of the passages made there are likewise made in the daybook, through voucher synopsis sheets. The reason for existing is to keep up a record of all exchange passages started by every division. ‘ Other memoranda books: ‘ Besides the book specified above, different divisions of a bank need to say various memoranda books to encourage their work. A percentage of the critical books are depicted beneath: o Receiving clerks money book o Paying clerks money book o Main money book ‘ Outward clearings: A man checks the vouchers and rundown with the clearing checks got books. The voucher are then sent to proper offices, where clients record are instantly credited. Ordinarily no drawings are permitted against clearing checks stored that day however special cases are regularly made by the director on account of set up client. ‘ Inward clearing: Checks got are check with the going with rundown. These are then disseminated to varied division and number of checks given to every office is noted in a notice book. At the point when the checks are passed and presented in on record, there number is autonomously concurred with the notice book. On the off chance that the checks are discovered unpayable, they are come back to clearing house. ‘ Loans and overdrafts departments: a) Registers for shares and different securities hung in the interest of its client b) Summary books of securities give in points of interest of government securities. c) Godown registers kept up by the Godown managers of bank. d) Overdraft approval register e) Drawing force book. f) Delivery request books. g) Storage books. ‘ Deposit department: a) Account opening and shutting registers. b) Fixed stores rate register. c) Due date dairy. d) Specimen mark book. ‘ Establishment department: a) Salary and partnered registers. b) Register of altered resources. c) Stationary registers d) Old record registers ‘ General: a) Signature books of bank officers b) Private telegraphic code and figures ‘ Incomplete records: In a few circumstances, the inspector may find that sure bookkeeping and different records are not up and coming. In such a circumstances, the examiner ought to first determine the degree of unpaid debts in housekeeping and the territories in which bookkeeping and different records are not a la mode. It might likewise be noticed that in Long Form Audit Report (LFAR0), the examiner needs to mention point by point objective fact on such overdue. VERIFICATION OF ASSETS AND LIABILITES Capital and Liabilities: 1) Capital The accompanying particulars must be given in appreciation of offer capital in a critical position sheet ‘ For nationalized banks The capital claimed by focal government as on the date of accounting report including commitment from government, if any, for support in world bank venture ought to be appeared. ‘ For banks incorporated outside India Capital (the sum got by banks by method for start up capital as endorsed by RBI appeared under this head) Measure of store kept with RBI under segment 11(2) of the managing an account regulation act, 1949. ‘ For other banks The inspector ought to check the opening equalization of capital with reference to the evaluated asset report of the earlier year. On the off chance that there has been expansion in capital amid the year, the evaluator ought to look at the pertinent reports supporting the increment. For instance, in the event of a build an approved capital of a managing an account organization, the evaluator ought to analyze the extraordinary determination of shareholders and the reminder of affiliation. 2) Reserves and surplus: The accompanying are required to be unveiled in a critical position sheet under the head ‘Stores and Surplus’. a) Statutory holds. b) Capital holds. c) Share premium. d) Revenue and different stores. e) Balance in benefit and misfortune account. The evaluator ought to confirm the opening equalizations of different stores with reference to the examined asset report of the earlier year. Expansion to or reasonings from stores ought to additionally be confirmed in the typical way, e.g. with reference to board determination. On account of statutory saves and share premium, consistence with lawful necessities ought to additionally be analyzed. 3) Deposits: Stores are required to be grouped in a critical position sheet under the accompanying heads. A. I. Interest Deposits (i) from banks (ii) from others II. Sparing Bank Deposits I. Term Deposits (i) From banks. (ii) From Others. B. I. Stores of Branches in India. II. Deposits of Branches outside India. The reviewer may check sorts of stores in the accompanying way. I. Current account: The inspector ought to check the equalizations in individual records on an examining premise. He ought to likewise look at whether the parities according to backup records count with the related control accounts in the general record. II. Saving bank deposits: The evaluator ought to check the equalizations is individual record on an examining premise. He ought to likewise analyze whether the equalizations according to auxiliary records count mind the related control accounts in the general record. III. Term deposits: Term deposits are deposits repayable after a specified period. They are considered time liabilities of the bank. The auditor should verify the deposits with reference to the relevant registers. The auditor should also examine, on a sampling basis, the registers with the counter-foils of the receipts issued and with the discharged receipts returned to the bank. IV. Deposits designated in foreign currencies: On account of stores assigned in an outside money, for e.g. outside coin non-occupant stores, the inspector ought to look at whether they have been changed over into Indian rupees at the rate told for his sake by the head office. V. Interest accrued but not due: The inspector ought to analyze that hobby collected yet not due on stores is excluded under the kept but rather is appeared under the head ‘different liabilities commercial procurement’ 3) Borrowing: Borrowings of a bank are required to be appeared in monetary record as takes after. I. Borrowing in India. a. Reserves Bank of India. b. Other banks. c. Other establishment and organizations. II. Borrowing from RBI, different banks/budgetary foundation and so forth ought to be checked by the inspectors with reference to affirmation certificated and other supporting record, for example, understandings, correspondence and so on. The examiner ought to likewise analyze whether a reasonable qualification has been made in the middle of â€Å"rediscount† and â€Å"renegotiate† for divulgence of the sum under the above head subsequent to rediscount does not figure under this head. Other current liabilities: The third calendar to the managing an account Regulation act, 1949, requires exposure of the accompanying things under the head ‘different liabilities and procurement’ ‘ Bills payable ‘ Inter office changes. ‘ Interest collected ‘ Other (counting procurements) The evaluator may check the different things under the head different liabilities and procurement in the accompany ‘ Bills payable Charges payable speak to instrument issued by the farm against cash got from clients, which are to be paid to the clients or according to his request. These incorporate Demand Draft, Telegraphic Transfer, and Mail exchange and Mail Transfer, Traveler checks, Pay request, Banker checks, and comparable instrument issued by the bank however not displayed for installment until the asset report date. Inter office adjustment: The adjusted in official conformity account, if in credit, is to be appeared under this head. Other As per the notes and directions for gathering of monetary record and benefit and misfortune record, issued by the Reserve Bank of India, the accompanying things are to be incorporated under this head ‘ Net procurement for money assessment and different expenses like premium duty, less advances installment and duty deducted at source. ‘ Surplus in total in procurement for terrible and dicey obligations procurement account. ‘ standard resources. ‘ Proposed profit/exchange to govt. ASSETS: Cash, bank balanced and money at call and short notice: The third calendar to the Banking Regulation act, 1949, requires taking after divulgence to the be made in the made to be determined sheet in regards to money, parities with Reserve Bank of India., equalization with other bank, and cash at call and short notice. Cash and balance with Reserve Bank of India. I. Cash close by (counting remote coin notes) II. Balance with Reserve Bank of India a) In current record b) In other record Adjusted with banks cash at call and short notice I. In India A) Balanced with banks 1. In current record 2. In different stores account. B) Money at call and short notice 1. With banks 2. With different foundations II Outside in India 1. In current records. 2. In different stores account. 3. Money at call and short notice.Cash Reserved: Deposits by foreign banking company: Area 11(2) of the demonstration requires the managing an account organizations joined outside India to store with RBI certain sum either in trade or out unrestricted securities or mostly in trade and somewhat out such securities. 2) Investment: The reviewer ought to check the speculation scripts physically at the end of business on the date of accounting report. In outstanding situations where physical check of speculation scripts on the accounting report date is unrealistic the inspector ought to complete the physical confirmation on an ought to take into thought any alteration for resulting exchange of procurement, deal and so forth he ought to take specific consideration to see that just bona fide venture are delivered before him. 4) Advances: In completing of review of advances, the evaluator of advances, the reviewer is basically worried with getting proof about after a) Amount incorporated into accounting report in appreciation of advances are exceptional at the date of monetary record. b) Advances speak to sum because of the bank. c) There are no unrecorded advances. d) The inspector ought to audit the operation different advances accounts 4) Fixed assets: In doing a review of altered resources, the evaluator is concerned principally with getting confirmation about their presence and valuation. The branch reviewer ought to find out whether the records in admiration of premises and/or other settled resources are kept up at the branch or halfway. Essentially, he ought to find out the area of archives of title or different reports confirming responsibility for things of altered resources. The inspector ought to check the opening parity of premises with reference to calendar of settled resources, record or altered resource register. N.P.A.GUIDELINES The rule requires the banks to characterize their advances in four general classes as takes after:- 1. Standard resource:- A standard resource is one, which does not reveal any issues, and which does not convey more than typical danger joined to the business such resource is not a non-performing resource 2. Sub-standard resource: It is one, which has been delegated N.P.A. for period not surpassing not over year and a half. 3. Doubtful resource: It is one, which remained has N.P.A for period surpassing year and a half. 4. Loss resource: It is one where the misfortune has been distinguished by the bank or the inner or outer evaluators or the RBI investigation, however the sum has not been composed off entirely or incompletely at the end of the day such resource is viewed as uncollectible and of such little esteem that its consistent as bankable resource is not justified through in spite of the fact that there may be some rescue or recuperation esteem. With the perspective to moving towards worldwide based practices and to guarantee more prominent transference it has been chosen to receive the 90 days late standards for recognizable proof. Of N.P.A. from the year finishing 31st March 2004, agreeing with impact from 31st walk 2004, a non-performing resource should be an advance or advances where, i. Interest and portion of standard stays past due for the time of over 90 days in appreciation of term credit. ii. The record stays out of request for time of over 90 days. In appreciation of overdraft or money credit limit. iii. The bill stays past due for time of over 90 days on account of bills acquired and marked down. iv. Interest and portion of guideline stays late for two harvest season however not surpassing 2.5 years on account of cutting edge allowed for horticulture reason. v. Any add up to be gotten stays past due for a time of over 90 days in of other record. A portion of the Exemptions are their as takes after, i. Project money: On account of bank, money given for modern task or for farming status where ban period is accessible for installment of premium, installment of premium gets to be expected after the ban period is over and not on the date of charge of premium. ii. Agricultural Advances Affected by Natural Calamities: As far as RBI direction where Natural cataclysms in fairs the reimbursement limit of farming borrower the bank can change over fleeting generation credit, into term advance or reschedule the reimbursement and assent them transient advance advances in such cases the term advance and new fleeting may be dealt with as present duty and need not be named N.P.A. iii. Loans and Advances upheld or bolstered by government: Any credits and advances gave by the bank under any plan presented by GOVT. like PMRY. Plan won’t be dealt with as N.P.A. in spite of the fact that the record in past due or exceptional for over 90 days. Provisioning for Loans and Advances: The rules require procurements for diverse classes of advances to be made as takes after:- ‘ Standard Asset: A general procurement of least of 0.25% on aggregate standard resource ought to be made. ‘ Sub-standard Asset: A general procurement of least of 10% on aggregate Standard Asset ought to be made. ‘ Doubtful Asset: Full procurement to the stretch out of unsecured part ought to be made in doing as such the feasible estimation of the security accessible to the bank ought to be resolved on a practical premise moreover 20% to half of the secured segment ought to likewise be given to relying on the period for which the advances has been considered as a suspicious are as per the following Pages: Page 1, Page 2

Replacing a Legacy AIS Application Research Paper - 1

Replacing a Legacy AIS Application - Research Paper Example This paper illustrates that Implementation of Accounting Information System (AIS) helps in the collection of transaction data of an organization and then processing them to form useful financial information which could be utilized in a more effective way by its users. The users include any of the stakeholders of a company. Like any other system, AIS is also a system consisting of different components which are interrelated to each other. Each of the sub-systems that make up the whole system performs several specific tasks which get integrated to be able to perform the ultimate task. Different components of AIS include People, Procedures, Software, Data, and infrastructure for information technology. The company is a publicly traded company must be requiring a lot of transactions to be carried out every day. Hence in order to increase its efficiency, new effective AIS is the necessity for the organization. New AIS, replacing the old inefficient existing AIS of the company, can prove a dvantageous for the organization. Well devised AIS could be beneficial for the company to effectively handle the increasing volume of information generated through different business transactions carried out every day by the company. Recently, with the advent of IFRS and its requirements, most of the organizations are required to be more cautious while preparing their financial statements. All the information represented in the financial statements is required to be relevant and realistically represented so as to facilitate proper decision making by its end users. New technologically improved AIS would help the company management to take various critical decisions which could have a significant positive impact on increasing the effectiveness of the management of the company, thereby increasing the profitability of the company. Various critical decisions that could be facilitated through the improved AIS of the company could be related to the accurate and precise information regardin g the outstanding debt of the company, the sales trend, the assets possessed by the company, cash inflows and cash outflows, performance of the different product lines of the company, the trend of returns generated by the company, etc. AIS would primarily serve three purposes associated with it. They are a) It would help to effectively store the data related to all the business transactions of the company, b) The data would be then processed into useful information which would facilitate various decision-making process and c) It would help in safeguarding the assets of the company through effective control mechanisms using AIS.

Medical Essay Example | Topics and Well Written Essays - 750 words

Medical - Essay Example Hormones are like chemical messengers and they need to be present in the right amounts in order to effectively carry out their designated functions. Any upset in hormonal levels can result in symptoms. There are several tests which can be performed in order to diagnose abnormalities in hormonal functions. Firstly, in order to diagnose whether your blood sugar levels are within normal limits and whether your body is producing the right amounts of hormones needed to effectively utilize and store the sugars that we consume, there are a number of diagnostic tests. The first one is the fasting blood sugar. For this test you have to fast overnight (i.e. eat or drink nothing, except water, for about 8-12 hours) and give a blood sample. The level of sugar in your blood sample is compared against a reference range and if it is greater than 126 mg/dl on more than one occasion, it is diagnostic of diabetes (Encyclop?dia Britannica, 2011), which is an impairment in the body’s capacity to effectively utilize and store sugars. Another confirmatory test for diabetes is the glucose tolerance test, whereby you will be made to give two blood samples. To prepare for the test you have to eat a normal balanced diet for upto three days preceding the tests. Then, like for the fasting blood sugar test, you have to fast overnight, for duration of about 8 hours and the first blood sample is collected. After that you will be made to drink a liquid containing 75 grams of glucose and a second blood sample is taken 2 hours later (Encyclop?dia Britannica, 2011). The blood sugar values obtained are compared against normal standards and if the value of the blood sugar levels obtained 2 hours after the glucose drink exceeds 200 mg/dl, it is diagnostic of diabetes (Becker, 2001). One of the most important gland in our body is the pituitary gland, which releases various hormones required to stimulate all the other glands in our body to secrete their respective hormones. The pituitary gland in turn is stimulated by hormones secreted by the hypothalamus which is an important region in our brains. These together form the hypothalamic-pituitary axis. Inorder to evaluate the normal functioning of hypothalamic pituitary axis, the insulin tolerance test is carried out. The night prior to this test, you will be asked to fast, i.e. not eat or drink anything except water. The morning when the test is performed, you will be first injected with insulin, which is a substance which will lower your blood sugar. Our body’s normal response to low blood sugar levels is to secrete two hormones growth hormone (GH) and adrenocorticotropic hormone (ACTH), which in turn stimulates the secretion of another hormone called cortisol (National Institutes of Health (NIH), 2011). After the insulin injections timed blood samples will be taken and the levels of GH and cortisol will be checked and compared against the normal reference ranges to see whether the normal secretion of these substa nces in your body is present or not (National Institutes of Health (NIH), 2011). In order to evaluate the functioning of the thyroid gland, which is an important gland located in our neck, there are several tests. A complete panel of tests to assess proper functioning of the thyroid gland is termed as the thyroid function test. This panel includes levels of different form of thyroid hormones such as T3 and T4 which are different circulating forms of thyroid hormone in our bloodstream (American Thyroid Association, 2005). Moreover, this

Psychological Case Study Essay Example | Topics and Well Written Essays - 2000 words

Psychological Case Study - Essay Example Prior to the age of 13, her parents describe her as "well-behaved and doing well in school". Up to that time, she had no problems academically or behaviorally in school. The trouble began when Client S began eighth grade. At that time, her behavior began to change. Client S was born in Australia and her parents both work. It is not clear why the parents stated that she was born in Australia. Her mother works as a receptionist and her father is a supervisor for an electrical whole sale firm. It appears from what they have stated that they have traditional values and want her to abide by their rules. The client does not seem to think that these rules are necessary since she is now 15. Presenting Problems/Symptoms During the counseling session, the client presents as very positive and confident. She is dressed very clean. During the counseling session, she talks about her parents and feels that they are being too strict with her. She states that she hates doing chores and homework. She has been doing many things to show signs of rebellion: she snuck out of the house and stayed out late, complains about her parents to let her go out and hang with her friends. She states that her friends always get to do things that she does not. Evidence Based Theories and Models Client S does not seem to be exhibiting behavior that is inconsistent with being a teenager. In looking at theories and models, it was important to describe developmental theories and models that work well with teens. Although Sigmund Freud had many things to say about adolescence, it was Erik Erikson who took Freud's theories and advanced them. In Erikson's theory, Client S represent's Erikson's fourth developmental stage which is ego identity vs. role confusion. In this stage, the peer group is more important than family and the peer group acts as role models. During the time between ages 12 and 18, Client S will be struggling to be herself and to identify what that means to her. The psychosocial values that she will possess will be fidelity and loyalty (Boeree, 2006). In applying Erikson's theory to Client S, it becomes clearer that she is in the phase of wanting to be with her friends and they are making up a large part of her life. The challenge can be that the friends she has chosen may not be the best friends for her and they may be influencing her behavior. This would be something to explore in sessions. Piaget took a more cognitive approach in his developmental stages saying that children are able to reason in the abstract after the age of 12. Adolescents may become more self conscious about their appearance and that they are always being criticized for who they are at any given moment (Resource Center for Adolescent Pregnancy Prevention, 2009). Physical development is very important at this age as well. The hormones in the body are changing and the adolescent can be going through physical and emotional changes. The child is moving from being a child to maturing into adultho od. Although this happens differently for different children, all children go through this change at some time. In addition to the physical maturing of growing breasts and hair under the arms and in the pubic area, teens also experience their first menstrual periods and they begin to worry about their bodies. Emotionally, the teen may be experiencing mood swings, or pushing away from the parents in an attempt to create their own identity (U.S. National Library of Medicine, 2011). All of these changes are

Should you let your kids drink at home Essay Example | Topics and Well Written Essays - 1000 words

Should you let your kids drink at home - Essay Example Indeed the article has emphasized upon how supervised drinking leads the way within such discussions because it allows the parents to know what their young ones are doing and when. There is the important metaphor of being aware about each and every happening related to them that seems to satisfy the parents in entirety. Hence this article is a manifestation of how drinking has been a bane all these years yet somehow it can be triggered to achieve a better outcome in the end. I personally believe this article touches upon quite a few important points which are significant to be highlighted in this day and age. Even though parents would have a problem discussing such matters with their children – the fact of the matter remains entrenched in the belief that children have to be told about the positive and negative sides of drinking by their parents since they are the closest to them. I also opine that this article emphasizes upon the fact that in order to be taken on as ‘cool’ parents, some of these would go the extra mile and do something which other conventional parents would not even get into. They cannot afford to let their young ones go haywire and hence the need to be at their defensive in such a different way. Some would see this as a drastic step but what they might forget is the understanding that these parents are taking such measures to make sure that their young ones actually remain on track. They would allow their children t o drink yet in a measured way, which then again is a step in the right direction (Gillis, 2009). What I have understood from this article is the fact that parents have started to become more considerate towards their children as far as allowing drinking regimes are concerned. It is because perhaps they have come closer to their children which indeed is a good omen for the families at

Music Essay Example | Topics and Well Written Essays - 750 words

Music - Essay Example The group’s song â€Å"I’m Gonna Sing Till the Spirit moves† is one best example of their song which has uplifted the spirits of the many. The song is in â€Å"a capella†. Just the soft yet powerful voices of the singers can be heard. They just used their own voice, blended their tone qualities with each other and produced accompanying sounds making the song more effective and interesting to hear. The overall structure of the song is very solemn. In fact, this song can be sung inside the church. Listeners, like me, can even imagine to serious faces of the singers giving all their hearts and soul while singing the song. The mode and/or tone is very emphatic. It is as if the singers are directly talking with each listener. But despite this, listeners can enjoy every lyric of the song. I even noticed myself tapping my fingers and silently humming the song. Indeed the title of this song is very apt with its content and melody. It will not take too much of the time of the singers in singing the song because the listeners’ spirits will surely be moved in less than a time. Brownie McGhee & Sonny Terry were two famous soloists during the early 1930’s. But these two tried sharing their music together and their fans loved them more for this move. Brownie was a superb and smooth guitarist and singer, while Sonny was known for his able playing of his harp and voice quality which is in a rough country style complete with whoops and hollers. Sonnys solo "Mountain Blues" from the 1938 Spirituals to Swing concert was one of his finest recordings and was sung completely in falsetto. Nearly blind since childhood Sonny had almost always played music, at first on street corners and later in recording studios with Blind Boy Fuller. Sonny met his partner of many, Brownie McGhee. Together they became the folk-blues musicians - recording and gigging with people like Lead belly, Woody

Psychological Case Study Essay Example | Topics and Well Written Essays - 2000 words

Psychological Case Study - Essay Example Prior to the age of 13, her parents describe her as "well-behaved and doing well in school". Up to that time, she had no problems academically or behaviorally in school. The trouble began when Client S began eighth grade. At that time, her behavior began to change. Client S was born in Australia and her parents both work. It is not clear why the parents stated that she was born in Australia. Her mother works as a receptionist and her father is a supervisor for an electrical whole sale firm. It appears from what they have stated that they have traditional values and want her to abide by their rules. The client does not seem to think that these rules are necessary since she is now 15. Presenting Problems/Symptoms During the counseling session, the client presents as very positive and confident. She is dressed very clean. During the counseling session, she talks about her parents and feels that they are being too strict with her. She states that she hates doing chores and homework. She has been doing many things to show signs of rebellion: she snuck out of the house and stayed out late, complains about her parents to let her go out and hang with her friends. She states that her friends always get to do things that she does not. Evidence Based Theories and Models Client S does not seem to be exhibiting behavior that is inconsistent with being a teenager. In looking at theories and models, it was important to describe developmental theories and models that work well with teens. Although Sigmund Freud had many things to say about adolescence, it was Erik Erikson who took Freud's theories and advanced them. In Erikson's theory, Client S represent's Erikson's fourth developmental stage which is ego identity vs. role confusion. In this stage, the peer group is more important than family and the peer group acts as role models. During the time between ages 12 and 18, Client S will be struggling to be herself and to identify what that means to her. The psychosocial values that she will possess will be fidelity and loyalty (Boeree, 2006). In applying Erikson's theory to Client S, it becomes clearer that she is in the phase of wanting to be with her friends and they are making up a large part of her life. The challenge can be that the friends she has chosen may not be the best friends for her and they may be influencing her behavior. This would be something to explore in sessions. Piaget took a more cognitive approach in his developmental stages saying that children are able to reason in the abstract after the age of 12. Adolescents may become more self conscious about their appearance and that they are always being criticized for who they are at any given moment (Resource Center for Adolescent Pregnancy Prevention, 2009). Physical development is very important at this age as well. The hormones in the body are changing and the adolescent can be going through physical and emotional changes. The child is moving from being a child to maturing into adultho od. Although this happens differently for different children, all children go through this change at some time. In addition to the physical maturing of growing breasts and hair under the arms and in the pubic area, teens also experience their first menstrual periods and they begin to worry about their bodies. Emotionally, the teen may be experiencing mood swings, or pushing away from the parents in an attempt to create their own identity (U.S. National Library of Medicine, 2011). All of these changes are