Monday, May 25, 2020

Plastic Surgery Operations For The Age - 1337 Words

There were 236,356 plastic surgery operations for the age group 13-19 in 2012 alone (Penningtons Manches) and surely the rate has increased in the past 4 years. Many people believe that it is up to the child to decide what they do to their bodies but those decisions can negatively affect their overall wellbeing. Understanding that there are certain exceptions, such as it being medically necessary, to this, teenagers under the age of 18 should not be allowed, even with parental consent, to get plastic surgery for cosmetic purposes because it is harmful to their physical and mental health, as well as the economy in and outside hospitals and their futures. As of right now, a teenager under the age of 18 years old can receive plastic surgery treatments, as long as they have parental consent (Cosmetic Surgery in Teenagers: To Do or Not to Do.). Common procedures that teenages get, include rhinoplasty, otoplasty, breast augmentation, and acne treatments. Rhinoplasty, also known as nose res haping or nose job, was performed 30,672 times in 2013 on 13-19 year olds (Plastic Surgery For Teenagers Briefing Paper.). Otoplasty, which is the practice that pins a person’s ears back, did not only take up 10.7 percent of all teenage plastic surgery procedures, but the technique was performed more than 6,871 times in 2013 (Plastic Surgery For Teenagers Briefing Paper.). Breast procedures range from reduction, symmetry, or enlargement. It is understandable that a teenager with extremeShow MoreRelatedThe Plastic Generation (Persuasive Speech on Child Cosmetic Surgery)960 Words   |  4 PagesThe Plastic Generation Famous actress and model Patricia Heaton once said â€Å"Plastic surgery is like the big elephant in the Hollywood living room,† (Brainy Quotes). For celebrities, a plastic surgery operation is just another trip to the doctor’s office. After all, in this day and age, image is everything. We see this in high profile professions, and in large cities across the country. However, recently in Beverly Hills, California, girls as young as 16 are getting nose-jobs as a â€Å"Right of Passage†Read MoreThe Right Surgeon, Type Of Surgery, And The Surgery Place1344 Words   |  6 Pagesclinics and beauty centers in the world Surgery. Sometimes this kind of surgery exceeded the customs and traditions and so far from human thinking, but the reality of medical cosmetic surgery much different from what you see in those programs, fabricated and to look at this fact must be aware of some of the initial finding such as any surgery performed on the human body is a practical medica l accept success and failure, the success of a particular surgery on surgeon’s hands doesn’t mean it willRead MoreHow Plastic Surgery Affects Society1551 Words   |  7 Pagescontroversial; plastic surgery has the capability to change lives of various individuals from diverse socioeconomic levels. Plastic surgery covers a broad spectrum of services which are included in reconstructive surgery, as well as, the popular aesthetic appeal of cosmetic surgery. Plastic surgery affects society both physically, psychologically, and emotionally. From Operation Smile to botox, accident victims to breast augmentation, and Little Baby Face Foundation to facelifts; plastic surgery can giveRead MorePlastic Surgery1719 Words   |  7 Pages1 Contents 1 Thesis statement 1 2 Introduction 1 3 Plastic Surgery 5 3.1 Methods 1 3.2 Reasons 3 3.3 Reputation of Plastic surgery 3 3.4 Pro ´s and Con ´s 4 3.5 Safeness 4 4 Discussion 7 2 Thesis statement â€Å"Plastic surgery does not always work† The following text deals with the plastic surgery. Whether plastic surgery always works is questionable. When people hear about plastic surgery, most of them tend to connect it with Hollywood. At the present time it is no longer surprisingRead MoreHuman Self Conscious Is A Serious Problem959 Words   |  4 PagesShenise researched surgery options where she found a clinic in Panama and took the decision of getting color implants, however it was nothing enjoyable after 8 days who had the color implants removed for the reason that she wasn t able to see and was in severe pain. Unfortunately, she spent 8 thousand dollars plus a 3,500 deposit. She claims that it is not worth losing your vision just for a little change in yourself nor the painful procedures that people face during cosmetic surgeries. This is one exampleRead MoreEssay on History of Cosmetic Surgery1655 Words   |  7 PagesHistory of Cosmetic/Plastic Surgery COM150 Plastic surgery is a medical specialty dealing with on the correction or restoring of external damage to the body. The word plastic comes from the Greek plastikos meaning to mold or to shape (Answers, 2010). Cosmetic surgery involves techniques to enhance the appearance through surgical and medical techniques. I will also investigate the most popular surgery procedures of the last couple years. Do you wonder how this type of surgery went from treatingRead MoreCosmetic Surgery : Medical Medicine1236 Words   |  5 PagesCosmetic Surgery Alexis Thomas AHS 128 – Health Sciences Intro Professor Sloan Midlands Technical College - Airport COSMETIC SURGERY 2 Abstract Over recent years, there has been a rising trend in the demand for cosmetic surgeries. These procedures are typically carried out to change, improve, or enhance ones appearance. Cosmetic surgery, also called plastic surgery dates backRead MoreTeenagers and Cosmetic Surgery1573 Words   |  6 Pagesare more likely to have cosmetic surgery to blend in, to avoid peer harassments, and to stop further inner torments. Keep in mind that plastic surgery and cosmetic surgery are different even though both surgeries are used to fix someone’s physical body. Plastic surgery are used to mend looks that are ruined due to terrible accidents, and is pay by insurance, while cosmetic surgery are used to enhance someone’s look which insurance does not cover. Cosmetic surgery has helped many patients fit in withRead MorePlastic Surgery: Why Is so Popular? Essay1307 Words   |  6 PagesPlastic surgery is medical process through which people can make their physical aspect look better. Th ere are two major kinds of plastic surgeries: cosmetic and reconstructive. People are and have always concern about their body image and the perspective that other could have about it. Therefore, people are always looking for the solution, which most of the time end up being the plastic surgery. Where these procedures originated? Moreover, how do we get to the actual point of plastic surgery? ClearlyRead MoreThe Importance Of Plastic Surgery939 Words   |  4 Pagesnt. 1. Women shouldnt get plastic surgery until theyre at least 60: Waiting until a woman is post-menopausal can dramatically - and negatively - change the nature of the surgical result. The older patient too often winds up with an overdone look in which the skin needs to be pulled extremely tight in order to achieve contour improvements that could have been more easily maintained if the procedure had been done at a younger age. Undertaking less-drastic procedures pre-menopause allows results

Tuesday, May 19, 2020

George Orwell s Jerusalem s Lot And Children Of The Corn

A small moment, a second, transforms over time to be a nightmare influencing life. (Hook) King’s childhood was filled with pain, from wasps, cinderblocks and giant needles going into his head. Without even a complete family unit to draw strength from, King remembers the inordinate amount of pain from his early- and later- years, and that pain is present in his horrific stories. His chaotic childhood with economic struggles and estranged family transferred into his stories as well. (Discussion) The overbearing chaos and horror within his stories â€Å"Jerusalem’s Lot†and â€Å"Children of the Corn† originates from King’s personal experiences as described in On Writing. (Thesis) The unresolved conflicts of his stories resemble the problems in his childhood that were never fixed. He doesn’t skimp on pain and chaos in his stories as life didn’t hide pain and chaos from him as a child. That chaos was also aided by ambiguous details, and the chaos peaks at the end of the stories. (Essay Map) King’s experiences from his life influenced the horror and chaos of â€Å"Jerusalem’s Lot†. (Topic Sentence) King’s childhood was unique because of his lack of a father. His parents split before it was common, and a similar split family was centered in â€Å"Jerusalem’s Lot†. (Supporting Detail 1) The character Boone was separated from a side of his family because of a fight between his grandfather and great-uncle over the evil that was plaguing the town. The addition of this backstory to the tale could have been

Thursday, May 14, 2020

Definition and Examples of Grimms Law

Grimms Law is a statement of the relationship between certain consonants in Germanic languages and their originals in Indo-European  [IE]. Also known as the  Germanic Consonant Shift, First Consonant Shift, First Germanic Sound Shift, and Rasks Rule. The basic principle of Grimms law was discovered early in the 19th century by Danish scholar Rasmus Rask, and soon afterward it was described in detail by German philologist Jacob Grimm. According to Millward and Hayes, Beginning sometime in the first millennium B.C. and perhaps continuing over several centuries, all the Indo-European stops underwent a complete transformation in Germanic (A Biography of the English Language, 2012).  In general, says Tom McArthur, Grimms Law holds that unvoiced IE stops became Germanic unvoiced continuants, that voiced IE stops became Germanic unvoiced stops, and that unvoiced IE continuants became Germanic voiced stops (Concise Oxford Companion to the English Language, 2005). Examples and Observations Rasks and Grimms work . . . succeeded in establishing once and for all that the Germanic languages are indeed part of Indo-European. Secondly, it did so by providing a brilliant account of the differences between Germanic and the classical languages in terms of a set of amazingly systematic sound changes.  (H. H. Hock and B. D. Joseph, Language History, Language Change, and Language Relationship. Walter de Gruyter, 1996) A Chain Reaction Grimms Law can be considered a chain reaction: aspirated voice stops become regular voiced stops, voiced stops, in turn, become voiceless stops, and voiceless stops become fricatives...Examples of this change taking place at the beginning of words are provided [below]. . . . Sanskrit is the first form given (except for kanah which is Old Persian), Latin the second, and English the third. It is important to remember that the change takes place only once in a word: dhwer corresponds to door but the latter does not change to toor: Thus, Grimms Law distinguishes Germanic languages from languages such as Latin and Greek and modern Romance languages such as French and Spanish. . . . The change probably took place a little over 2,000 years ago.  (Elly van Gelderen, A History of the English Language. John Benjamins, 2006) bhrater-frater-brotherdhwer-foris-doorghordho-hortus-yard (Old English geard)pitr-pater-fathertu-tu-thoukrnga-cornu-hornkanab-cannabis-hemp (Old English henep)danta-dentis-toothjna-gnoscere-know/ken F or V? Grimms Law . . . explains why Germanic languages have f where other Indo-European languages have p. Compare English father, German vater (where v is pronounced f), Norwegian far, with Latin pater, French  pà ¨re, Italian padre, Sanskrit pita.  (Simon Horobin,  How English Became English. Oxford University Press, 2016) A Sequence of Changes It remains unclear whether Grimms Law was in any sense a unitary natural sound change or a series of changes that need not have occurred together. It is true that no sound change can be shown to have occurred between any of the components of Grimms Law, but since Grimms Law was among the earliest Germanic sound changes, and since the other early changes that involved single non-laryngeal obstruents affected only the place of articulation and rounding of dorsals ... that could be an accident. In any case, Grimms Law is most naturally presented as a sequence of changes that counterfed each other.​  (Donald Ringe, A Linguistic History of English: From Proto-Indo-European to Proto-Germanic. Oxford University Press, 2006)

Wednesday, May 6, 2020

Tips For A Online Website - 1070 Words

WRITTEN : Keywords: themeforest net coupon themeforest coupon code Headline: Themeforest Net Coupon Code Review – Upto 70% Off [Hurry] Introduction: Do you want choose the best theme for your website? And if you want to show your presentation to the global audiences, Then is the perfect theme site, here you can work fluently. If you don’t like this then no matter, but a solution is always given by for everybody. Blog owners already use the themes and they know each and everything about their blog. Themeforest is the most favourite sites for WordPress themes, and website, email and ecommerce templates. This Envato site goes tremendously in the graphic marketplace game for its different type of styles and looks. ThemeForest Promo Codes: Starting from $29 WordPress Themes Templates. Discount will be automatically applied on checkout! (No Coupon Code Manually Need to Apply) Click for Discount Subhead :What is An Australian based company is,which fill up the demands of clients in the whole world. The creators of the website are very passionate about their web. A community is built by them this is very much same with mindful people who are sinsior about their work and they live like their way. At, the professional designer’s team is working very deeply and their work is to create websites for clients only, that’s if we help them then easily you can reap great profit in theShow MoreRelatedEssay On SEO998 Words   |  4 Pageseveryone is keen on knowing the intricacies of SEO techniques to make their business gain visibility in the online world. A business may be well-established in the physical world, but on the internet arena it needs to start building its reputation halfway- if not from a scratch. To make sure that your businesses finds its own niche in the internet world you first need to develop a well designed website. You have to make it accessible, easily loadable, managed through a server hosting and offering qualityRead MoreWebsite Research Paper1024 Words   |  5 PagesMake Your Website Fresh Again With These 6 Tips Technology has provided so many benefits to many people. Website owners back then were more focused on how to make their websites attractive that will allow visitors to stop by and check what the site is all about. It was a battle of having the greatest graphic design that will stimulate the eyes of the audience. But online visitors now are now more meticulous in choosing the company and brand to patronize. More than just the â€Å"pretty looks† of howRead MoreCreating A Web Essay771 Words   |  4 Pagesmarketing your business online? You should take advantage of internet and market your business online. There are numerous ways of promoting your products and services online. You can choose to use a website and so forth. Most people usually prefer using websites to market their businesses. Creating a website is not easy. You need to have some set of skills needed to get the job done. A professional in web design services can help you in building a website. There are several t ips that can help you inRead MoreHow Graphic Design Skills?829 Words   |  4 Pagescareer opportunities, but it can also add a bit more creativity to your hobbies and other such activities. You can turn your holiday photos into stunning creations of innovation with a few simply graphic design tips. But how can you become better in the field? Here are a selection of tips and tools that’ll take your graphic design skills to the next level. Start a Folder of Interesting Designs Get yourself a few office folders from Office Stationary and start collecting designs that appeal to youRead MoreBenefits Of Online Advertising On Local Business Essay1363 Words   |  6 Pages Marketing locally is important for any small business with the desire to grow. Local online marketing has set the standard in small business marketing with a cost effective method that yields targeted clients. Many companies focus on search engine optimization (SEO) to be found locally on the top of Google and other search engines. Being found locally helps many companies flourish but receiving high search engine rankings relies on many other factors. Word of mouth has always been one of the mostRead MoreGetting Thinspired: The Danger of Pro-Ana Websites952 Words   |  4 Pagesof pro-anorexic websites; these sites provide images and advice for those desiring to get thin quickly, resulting in healthy young girls developing life-threatening eating disorders. Pro-ana websites wage war on the developing minds of young girls. These dangerous resources support young girls in their quest for weight loss, though it is not in a positive way. Photos and forums located on these websites suggest unhealthy methods in which to achieve thinness. Pro-ana websites provide an easyRead MoreWhy Should We Buy An Item From Your Home At Night?1179 Words   |  5 Pagesof users of online classifieds are trustworthy and have good intentions, there are, however, Internet predators looking to make a quick buck at someone else’s expense by cheating them or to the extreme to rob a victim of their money or merchandise. As with everything in life, you are responsible for your actions†¦ from looking both ways before crossing the street, to locking the door to your home at night, so also it is a good idea to take precautions when dealing with strangers online and have a crimeRead MoreWhat Is A Dynamic Article Marketing Strategy1065 Words   |  5 Pagesthey are is going to help you to put a great method to work for you. Check these tips out first to see just what you should be thinking about. Blogging is one of the best ways to draw business to your website. There is no cost to blogging on most websites, and it can be used to get feedback from your visitors. Blogs are fairly easy to set up and it can get more people to pay attention to your business and website. Keep your articles simple. If you bury the useful information under a bunch ofRead MoreThe Hunt Is On : Millennials And The Online Job Search854 Words   |  4 PagesThe Hunt is On: Millennials and the Online Job Search If you are about to graduate or have recently graduated, then you’re probably looking for a job to start your career. Chances are that your family has been trying to give you advice on how to get a job, and while they mean well, job hunting today isn’t anything like it used to be before computers became so big. Everyone always tells you to â€Å"put yourself out there† and â€Å"make sure you show them you want it by calling to check your resume,† butRead MoreEssay On Ordering Service864 Words   |  4 PagesGoal: Content about promoting online ordering service Total Words in this Document: 857 Title: What to Do Once Your Ordering System Goes Live Now that your online food-ordering feature is up and running, your work has just begun. Now, you need to put on your marketing hat and start promoting your new online ordering service. When the orders start coming in, focus on making adjustments that will improve your customers’ experiences. Spreading the word about your new online food-ordering feature as soon

I Am My Love For Reading - 947 Words

Today I am redeveloping my love for reading thanks to my little siblings, Alex and Faith. If it was not for them I do not think that light would have been relit. As a child I loved reading and it was something I did every day without even thinking about it. However, due to negative experiences in school I lost my love for reading and it was something I grew up resenting. I am so delighted to be redeveloping my love for reading because I forgot just how relaxing it was and how digging into a good book can make you feel as if you are one of the characters in the story. I think my love of reading as a child developed because my mom read to me. It was something I did every night. However, once Scholastic Reader tests started my love of reading changed into resentment for reading, as I was never able to read what I wanted. As soon as my book options were taken from me and I was forced to only read books I could take tests on I just stopped reading. This is a trend that happened all thr oughout middle school because I was required to take Scholastic tests every single year through eighth grade. Then once high school came along I was still so angry and had such animosity towards reading I never got back into it. My early experiences really impacted the reader I have become. Due to the fact I stopped reading I went from a strong reader to a not as strong reader. Also, not being a reader has impacted the literate person I am. When you read your vocabulary is more advanced. IShow MoreRelatedReading : My Literary Journey823 Words   |  4 PagesAs far back as I can remember, being read to and reading has been a part of my life. Before I was able to read, I loved to listen to people read to me. Reading books helps develop a person’s knowledge and vocabulary. It also can help a person become a great writer. In my case, it hasn’t helped. I have never been a great writer. My literary journey has three main parts, reading, speeches, and writing. The biggest o ne by far is reading. My story starts with going on family trips, we would listen toRead MoreMy Love For Reading921 Words   |  4 Pagesas I can remember I have been in love with books. Staying up into the late hours of the night because I could not handle going to bed not knowing how a story would conclude. Being surrounded by piles of books was my version of heaven. I have my mother to thank for this obsession with reading. As a little girl, she always read to me at night, and when I got to a certain age the roles reversed. She listened to me stumble through the simplest words in endless amounts of Junie B Jones books. I couldRead MoreMy Family Places A High Importance On Education846 Words   |  4 Pages My family places a high importance on education; this is why my grandparents pushed me to learn to read and write. Since they did this, I also want to instill this into my little sister, Kaylee. It seems like my grandparents always pushed me to do my best, because of this, I could read at a very young age, but not without their help, guidance, and reassurance. I have loved to read for as long as I can remember, and I am blessed that my grandparents shared their love of reading with me all thoseRead MoreThe Most Important Thing You Know About Me849 Words   |  4 Pagesthat I am very family-oriented. My family means everything to me. I am a stay-at-home mother of three children, two boys and a girl who are seven, three, and two respectively. My husband, a firefighter in Mobile, and I have been married for over four years. Going back to school was a huge decision to make; but, I wanted to better myself for my family. I have always wanted to work in the medical field, so choosing a degree in nursing was easy. I graduated from Baker High School in 2006, then I attendedRead MoreI Am A Teacher s Degree Program1421 Words   |  6 PagesSince I was a little girl, I have expressed a great interest in and love for reading. I know my love for reading is one of the reasons I became a teacher. I was excited to pursue a career where I could share my love of reading and books with my students. As I began student teaching, however, I realized not all children have had the same experiences as I have had with reading. Although I am not sure I want to be a literacy specialist, I chose the literacy Master’s Degree program because I wantedRead MoreThe Importance Of Reading700 Words   |  3 Pageseveryone’s life; reading and writing are essential for a person’s success. Every single day, it’s used, whether it’s for an Advanced Placement Language class or reading a billboard as you’re driving past. As a child, I grew up reading on a daily basis and I believe that I am as successful as I am on behalf of it. Countless memories have been created, thanks to the multiple books that have been read and the umpteen amount of papers that I’ve written. Throughout the numerous years of my education, my teachersRead MoreMy Views On Education, Sports, And My Readings Of The Bible1142 Words   |  5 PagesI am who I am because of the experiences I have had through education, organized sports, and my readings of The Bible. I have never been an individual who loves to read. I have read many books, but mainly for school purposes. My values and attributes come from being accepted into the Skip a Book Program in sixth grade, my love for soccer and how it devoured most of my time from the ages of three to sixteen, and my own personal beliefs I have acquired through studying The Bible. To begin, the valuesRead MoreDevotional Readings Can Impact Our Life Or Not Change A Single Way That You See Yourself1491 Words   |  6 PagesDevotional readings can either impact our life or not change a single way that you see yourself. When I started my spiritual disciple on devotional readings, I was excited because I could be able to better understand why God is the way he is and why he decided to love me. Growing up I knew what I should and should not have believed about God, but never fully understood what it meant to sit down and read about his word. I choose my spiritual discipline to be devotional reading so that I could build my relationshipRead MoreReading And Writing On My Life1574 Words   |  7 PagesIf I said that reading was important to me right now, I would definitely be lying. I can’t sit down for extended periods of time and enjoy a good book like I used to. When I was in elementary school, and even when I was going into high school, I was never seen w ithout a book. When I was younger I could finish a new book every single week. But it was very easy for me to fall out of love with reading as I was being introduced to new technologies. It started with a Nintendo Wii. Sometimes I find itRead MoreLiteracy Narrative Essay example800 Words   |  4 Pagespoint in my life I find myself in an interesting predicament regarding my attitudes toward reading and writing; more so towards reading. Years ago I used to love reading books for pleasure but nowadays I find myself reading things that little to no effort to digest. This includes the very basic posts on facebook expressing one’s opinion on something or articles and threads on reddit discussing topics I find intriguing. Perhaps it’s the severe senioritis that has overcome me as I enter my last semester

Key Role in Tampering the Financial †Free Samples for Students

Question: What Is the Key Role in Tampering the Financial? Answer: Introduction Lehman Brothers initially offered international financial services to its customers until 2008, when it became bankrupt and had to lose its title of being the fourth largest investment-banking firm in the United States. The prime reason behind such bankruptcy was the improper evaluation of risks on the part of the management and failure on the part of auditors to warn the management about the consequences of the same (Manoharan, 2011). It can be said that the catastrophe occurred due to the collective failure and hence, lead to a massive loss. Therefore, effective strategies and control measures are the need of the hour so that enhanced procedures can be easily carried out. Besides, if the auditors had not been negligent on their part, the firm would have been saved from a downfall. In other words, if the auditors had not concealed relevant data from the financial statements, such a tragedy would not have occurred. Significant facts that must be considered during preparation of financial statements There was a major boom phase betwixt the year 2001 and 2008 in the housing market that forced Lehman Brothers to borrow a large amount of money and invest the same in the market. However, the expectation of Lehman regarding the phase to be a profitable venture was quashed when the situation deteriorated with the fall in the sub-prime mortgage business in the same segment. This sheds light upon negligence and improper evaluation of the outcomes that could follow in lieu of such heavy investments in risky assets (Jubb, 2012). In addition, the firm invested its own funds into real estate businesses and private financing that worsened its situation. Instruments took into use Lehman Brothers had undertaken a very inappropriate and improper decision by falsely utilizing Repo 105 transactions. The reason behind this decision was to depict an effective image of the firm in the eyes of financial institutions and public investors. Furthermore, this decision could have allowed the firm to procure more borrowings from the market (Wiggins, 2014). It needs to be noted for the purpose of raising funds various decisions are taken by the term that erodes the entire goodwill and leads to major losses. Thus, by keeping its securities as collateral, the firm settled all its debt obligations from the borrowed funds (Arens et. al, 2013). However, such repo transactions were the key cause of the firms destruction as these deteriorated the securities by reflecting the transactions as inventory sale for securities. Nonetheless, the auditors played a significant part in concealing the duplication of securities forming part of the balance sheet and also hiding the firms actions regarding reflection of securities as collateral by third parties as nothing in the financials (Zhang et. al, 2007). Furthermore, the borrowed loans were depicted as sale proceeds of investment securities and hidden from the financial statements as well. Commercial papers and Repo transactions Both commercial papers and repo transactions assisted the management of Lehman to procure short-term loans by mortgaging the long-term investment securities and other assets. However, Lehman took advantage of the same and procured immense borrowings on a regular basis, thereby generating huge risks. Nonetheless, due to such decisions and measures, the downfall of Lehman occurred (Messier, 2013). Besides, the failure of Lehman to meet its obligations and restrictions on the part of financial institutions to accept additional securities as collateral made the firm prone to immediate risks. Furthermore, not even a single concern regarding the firm was depicted in its financial statements as the auditors concealed every material fact. If such concealment would not be made by the auditors (Ernst and Young LLP), it would be possible to safeguard the firm from collapse or delayed it to some extent. Communication of significant audit matters in independent audit report ASA 707 was incorporated into financial reporting on December 15. The standard intends to keep a record of significant audit matters that must be communicated to the management of any audit firm. Furthermore, such standard operates like a boon for the users of financial statements of a company as they can now observe the relevant matters related to the company in order to make significant decisions in the future and avoid losses as well. Besides, in relation to Lehman, users would have easily determined such financial statements if the auditors endeavored to avoid concealment of relevant facts (Reed, 2008). Nonetheless, it is the responsibility of the auditors to concentrate on matters, which are more relevant during their audit processes. In addition, it is the auditors duty to find details on matters that possesses a high risk of fraud or material misstatement, matters associated with large-scale uncertainties, and influence of all these matters on other transactions during the course of audit procedures (Wearden et. al, 2008). Auditing issues that resulted in the collapse of Lehman Brothers Since ASA 701 was absent at the time of occurrence of Lehman Brothers case, it could not safeguard the firm from disintegration. Moreover, auditors gained leverage due to the same and endeavored to conceal material facts from the financial statements. Furthermore, the reason behind the disintegration of Lehman can also be attributed to the presence of loopholes in the regulatory system (Fox, 2009). The auditing issues that resulted in the downfall of the firm are as follows: Concealment of wrongly stated leverage ratios In the year 2008, the leverage ratio of Lehman reported a significant decline in comparison to the past years. Furthermore, the firm made use of Repo 105transactions in order to reflect such decline as false or temporary in nature. The key influence on such leverage ratios was because of untimely payments of repo transactions debts that were made at the termination of fiscal quarter periods (Hoi et. al, 2009). This assisted in recreating the securities in the firms financial statements. Moreover, all this could have resulted in minimizing such ratios to a level that would force the auditors to depict the same in the audit reports and financials of the firm. Matters that were required to be reported to the management reflect the key concerns that played a major role in the downfall of Lehman. Besides, if there existed ASA 701 auditing standards during the collapse of Lehman, auditors could not have dared to attempt such unethical steps, thereby safeguarding the firm from downfall (Ghandar Tsahuridu, 2013). Ultimately it can be commented that the funds that were raised were classified in a wrong manner. Approval of Repo 105 transaction for falsification of financials Lehman Brothers created the Reverse Repo policy and Repo 105 policy with prior permission from the auditors. Moreover, it was done by the firm to depict the same in its financial statements in the form of investment trading. Besides, it was the major duty of the auditors to indicate the happenings of such steps. The disclosures were not provided by the auditors that created a risky situation. The acts of the auditor were unethical that ultimately lead to the downfall (Story Dash, 2010). Nonetheless, the firm also started reflecting its equities as collateral in opposition to fixed-income securities in order to conduct smooth operations of Repo transactions. Failure to disclose non-approval of true sales opinion in the United States Lehman Brothers were responsible for procuring a true sales opinion in the United States that would allow it to conduct its affairs in a smooth manner. This was because of the firm reflecting the Repo 105 transactions under FAS 140 as Sales. Moreover, in order to procure such permission, Lehman had to enter into an agreement with the financers of UK because they were unable to attain such permission in the US. The agreement was that the firm had to trade and reflects their securities only within the UK that allowed it to conduct billions of dollars of transactions (Elder et. al, 2010). However, eventually, the firm attempted to transfer American fixed-income generating securities that were worth billions of dollars. Besides, auditors being aware of the same never reported the same in the firms financial statements. Non-disclosure of improper treatment of repo transactions in Notes to Account and Auditors report It was the decision of the firm to prevent disclosure of impacts of the Repo 105 transactions because disclosure of the same would make the firm vulnerable to inadequate situations by exposing its huge debt obligations and unaltered leverage ratios as well (Tepalagul Lin, 2015). Furthermore, auditors in concealing material impacts caused because of the transaction played the key role. Nonetheless, these are the reasons why the firm attempted not to disclose such data. Approval of financial statements that hide Repo 105 transactions It was not disclosed anywhere that the firm had a liability to buy back billions of securities from third parties as temporarily transferred resources. Furthermore, both the auditors and the firm endeavored to depict such transactions as minimal fluctuations in the financial statements (balance sheet) based on the report of the management. Therefore, a major disclosure was concealed by the auditors that had the capacity of affecting Lehman Brother. In addition, the firm depicted that re-procurement of securities were done at a lesser cost and was depicted and concealed under derivates of large-scale nature (Tepalagul Lin, 2015). Besides, Lehman made clever attempts to put all such transactions at the footnotes of its financials. Moreover, every such thing was done prior to the permission of the auditors. Classification of inappropriate funds raised and used through Repo transactions by FAS 140 Lehman attempted to depict its short-term financing transactions under sales through utilization of repo transactions. Furthermore, the securities that were depicted as collateral were quashed and removed from the balance sheet of the firm. In place of this, Lehman attempted to minimize the liabilities in order to reflect the image that the firms securities were being provided to the third parties as compensation and there was a reduction in the leverage (Ghandar Tsahuridu, 2013). In addition, the loans procured by the firm were intended to form part of the balance sheet until their repayment had been made. However, the transactions were treated as sales so the sold securities were subtracted from the assets and there was no indication of liabilities. The above-discussed points clearly state what were the chief matter in the Lehman Brother case that needs to b communicate with the ones charged with governance. The presence of ASA 701 at that point of time (Auditing Standard) for Lehman Brother and auditors then such matter could have been restricted and the investor community could be saved. Huge losses could have been averted if the standard were present at that point of time. Hence, ASA-701 could have been a strong protector and lead to a strong course of action of the investor community. Recommendation It is upon the auditors to reflect the real image of the financial statements of the firm. The company and the society rely upon the auditors because they depict a real image of the company in each way and in order to adhere to the same, the auditors are required to comply with auditing standards. It is, therefore, imperative that the auditor must act in a way that is beneficial to the company and the investor. Moreover, it is expected that an independent view must be provided by the auditor. In relation to Lehman Brothers, the auditors can be held liable for the suffered losses by third parties who significantly depend on the firms financial statements made by auditors. It is the duty of auditors to shed light on the errors of the management that exist in the financial statements. Furthermore, the downfall of Lehman Brothers depicts the loopholes in the statutory measures demanding an effective and strict guidance. Besides, it is very important for the policy makers like ASB (Accoun ting Standards Board), IFRS (International Financial Reporting Standards), and Basel to take into account the loopholes in the regulatory system to implement proper and stricter rules and regulations. Conclusion The downfall of Lehman Brothers offers stricter illustrations to all the companies irrespective of the fame to follow all moral standards in association with the corporate governance. Furthermore, it is the management and auditors duty to comply with the rules and regulations effectively. Moreover, the organizations must think and understand that such rules are made for their self-advantages because these are implemented by taking into account all the segments of financial issues necessary during the event of the drafting of financial statements. Nonetheless, it is the need of the hour that there must be an effective and proper reflection of the books of accounts in the companys financial statements. On a whole, it is primarily needed that the companies must prepare reports that can assist in avoiding misguidance to the stakeholders about the firms financial transactions. In such a scenario, the company must make steps to implement a proper way that can assist in the adoption of audi ting standards and statutory accounting practices. References Arens, A. A, Best, P. J, Shailer, G. E. P Loebbecke, J. K, 2013, Assurance Services and Ethics in Australia, 9th ed, Australia: Pearson. Elder, J. R, Beasley S. M. Arens A. A 2010, Auditing and Assurance Services, Person Education, New Jersey: USA Fox, J 2009, Three Lessons of the Lehman Brothers Collapse, viewed 19 May 2017,8599,1923197,00.html Ghandar, A Tsahuridu, E 2013, The Auditing Handbook 2013, Australia: Pearson. Hoi, C. K, Robin, A Tessoni, D 2009, Sarbanes-Oxley: are audit committees up to the task?, Managerial Auditing Journal vol. 22, no. 3, pp. 255-67. Jubb, C 2012, Auditing: A Business Risk Approach, Australia: Cengage Manoharan, T.N 2011, Financial Statement Fraud and Corporate Governance, The George Washington University. Messier, F. W 2013, Auditing and Assurance Services - A systematic approach, 9th ed. Australia: McGraw Hill. Reed, K 2008, EY sued over Lehmans audit, viewed 19 May 2017 Story, L Dash, E 2010, Lehman Channeled Risks Through Alter Ego Firm, viewed 19 May 2017 Tepalagul, N. Lin, L 2015 Auditor Independence and Audit Quality A Literature Review, Journal of Accounting, Auditing Finance vol. 30, no. 1, pp. 101-121. Wearden, G, Teather, D Treanor, J 2008, Banking crisis: Lehman Brothers files for bankruptcy protection, viewed 19 May 2017 Wiggins, R.Z, Piontek, T Metrick, A 2014, The Lehman Brothers Bankruptcy A., viewed 15 May 2107 Wright, M.K. Charles, J 2012, Auditor independence and internal information systems audit quality, Business Studies Journal vol. 4, no. 2, pp. 63-84 Zhang, Y, Zhou, J Zhou, N 2007, Audit committee quality, auditor independence, and internal control weakness, Journal of Accounting and Public Policy v

Tuesday, May 5, 2020

Discussion on Health

Question: Discuss about the determinants of health that affect or have affected your potential to be healthy. Answer: Introduction Health inequities occur in our day to day lives often. The core aspects of these health inequities play significant role on the health state of persons. Social determinants have been considered for its role in health state of the people. The conditions which people live and grow have effects on the quality of life. Thus this essay will analyse aspects of social determinants and my reflection as a Social Worker professional in analysing the determinants factors in my life. Education Education has been termed as one of the social determinant of health. People who have higher education levels area at an advantage position and tend to be healthier than those with lower education levels,, (Mikkonen Raphael, 2010, pp. 15). As I grow up it is important to note that education will be taking centre stage and to guarantee m e positive life thereafter. As I continue with my education it is important to note that, i will be striving to get to higher education so as to get to be healthier than the rest. As i grow up, there is need to understand that I will be able to make a better decisions with regard to my state of health. My socio economic status will improve as i gained more education and this will make me even of making sound decision with regard to our state of health, (Kris-Etherton et al., 2014 ). With this view, i have been striving for my education so that i achieved positive status later in life. Having higher education strives to better health sate of the people in general. Unemployment Employment often provides the needed income for building sustenance to the income and provision of identity. Lack of proper employment has been associated with problems like physical and mental health, depression, anxiety and increased suicidal attempts, (Mikkonen Raphael, 2010, pp.17). As a student, I strive to do the best in my studies so as to secure myself for the future with positive health state. Going through education, gives me the chance to strive for the best and be able to be employed. Having secure job will give me the chance to be employed and get time to fend for my family and provide them food shelter and clothing. Without any source of income, the livelihood of those within us is subject to having low quality of life, (Mroz Letts, 2014). Being un employed has been linked to poor health as the source of income to seek better health services are missing the money due to lack of job security which translate to better health outcomes. As i go through my education in my university levels, my core goal is to the best and be in a position to get employed easily and even secure channel avenue. I strive to finalize my education, and increase my chance of getting guaranteed job security. Early child hood development Early child hood development has been associated with and regarded as strong indicator for better health outcome in future. Positive childhood development, determines the state of health in future. Health effects are linked to developmental stages of life, (Mikkonen Raphael, 2010, pp. 23). Having been established with strong foundational skills in my young age years, i expect to have positive living in future. My parents and guardians have really struggled ad achieved, positive foundational health framework which has assisted me in getting good foundational skills to achieve better health.. Child hood pathways of achieving the health state later in life is paramount and key determiner for health state later in life, (Knafl et al., 2015). Having attended better kindergarten facility in my child hood, puts on the edge of having positive health at my current age, and expect to get even more positive health state later in life. Food security Food security has been categorised as main determiner for health state among the people. It dictates the basic human life state. People who have food insecurity often face inability to have adequate diet and achieving good quality and quantity of foods. Food insecurity remains to be a stumbling block towards achieving positive health state for individuals, (Mikkonen Raphael, 2010, pp. 26). My parents have worked so hard in my upbringing to provide me adequate food security in my life. I have always found enough food which has guaranteed me for better health in future. Achieving positive health state is crucial for me to achieve positive health state, (Johnstone, Fanzo Cogil, 2014). As i grow up, there is need for me to ensure, that i acquire all i need n my educational which will help me in bringing the food on the table. After my graduation, i expect to be employed in a good job and start earning. In this way i will strive to ensure food security is my top priority if i want to gain entry and achieve positive health state. Housing Housing factor has played a significant role in ensuring positive health outcomes among the people. Housing has been prioritised as one of the basic necessities of healthful living. Often lack of the purchasing power and strained economic resources has been categorised as on of the impeding factor for acquisition of better housing for people, (Mikkonen Raphael, 2010, pp. 29). Shelter has been termed as the basic requirement for better health outcomes among the health state of the people. As i have been growing up my parents have really struggled to achieve better housing state and has improved my health status. Striving for my educational levels in the school has been the most important aspect in my life. Going through the education system and striving to achieve excellence, will enable me in the future to acquire the basic social determinant of housing and shelter, (Moll et al., 2014). Our school has been providing this essential health parameter, hence the reason why we are healthy. Unclean shelter facilities are greatest danger to our livelihoods and health state. My struggles in achieving excellence in school and working towards employment, is a better way of ensuring that i get better housing and shelter. Social safety nets Social safety nets have been described as range of benefits, which have ensured that citizens are supported during their different life stages events which they encounter. The various transition phases of healthy life often play significant role in te state of health of the people, (Mikkonen Raphael, 2010, pp 35). In my life, there is evidence of how government actions have been implemented to protect the people and shielding them of better health outcomes. As I struggle and work hard in school my aim has been to achieve better health care outcomes later in future, (Gassman-Pines Hill, 2013). I have been working hard in school so as to secure myself and my family in future better health outcomes and achieve positive state of health and even have healthy life. My acquired skills and knowledge gained gives me an opportunity to work hard in my studies, so as to get the basic necessities in life. With view of my ability, i hope that i will have positive impact on health state of the social disenfranchised citizens who are facing difficulties in achieving positive health outcomes. Conclusions These mentioned factors of health care determinants, play a crucial role in my field of social work. Lack of free socialization and inability to achieve positive health is a key determinant in the health state of the people. These issues are likely to affect how my clients are able to socialise and achieve positive health state. Lack of key basic factors like housing units, low education levels, food insecurity and the un employment state have a factor in their state of health . Thus encountering limitation of these factors is likely to play a significant factor in my health state, later in life which leads to impediment in achieving free and happy society. As professional social worker, my role as change agent is crucial. There is need for strategizing of how the needs of the people are met and to also improve their support system so as to achieve better health outcomes. There is need to educate them on the basics of life and the need to strive and work hard for better living. References Gassman?Pines, A., Hill, Z. (2013). How Social Safety Net Programs Affect Family Economic Well?Being, Family Functioning, and Children's Development. Child Development Perspectives, 7(3), 172-181. Johnston, J. L., Fanzo, J. C., Cogill, B. (2014). Understanding sustainable diets: a descriptive analysis of the determinants and processes that influence diets and their impact on health, food security, and environmental sustainability. Advances in Nutrition: An International Review Journal, 5(4), 418-429. Knafl, K., Leeman, J., Havill, N., Crandell, J., Sandelowski, M. (2015). Delimiting family in syntheses of research on childhood chronic conditions and family life. Family process, 54(1), 173-184. Kris-Etherton, P. M., Akabas, S. R., Bales, C. W., Bistrian, B., Braun, L., Edwards, M. S., ... Pratt, C. A. (2014). The need to advance nutrition education in the training of health care professionals and recommended research to evaluate implementation and effectiveness. The American journal of clinical nutrition, 99(5), 1153S-1166S. Mikkonen, J., Raphael, D. (2010). Social Determinants of Health: The Canadian Facts. Toronto: York University School of Health Policy and Management. http;// Moll, J., Krieger, P., Moreno?Walton, L., Lee, B., Slaven, E., James, T., ... Heron, S. L. (2014). The prevalence of lesbian, gay, bisexual, and transgender health education and training in emergency medicine residency programs: what do we know?. Academic Emergency Medicine, 21(5), 608-611. Mroz, M., Letts, C. (2014). Early years education, language and social background: A decade of changing policy and practice. European Journal of Applied Linguistics, 2(1), 79-100.