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Wednesday, August 26, 2020
Pathophysiology of Diabetes Nephropathy and Atherosclerosis free essay sample
Nathan amp; Delhanty (2005, p. 42) keeps up that these complexities might be available at the hour of diabetes mellitus finding and allude to diabetes as a ââ¬Ësilent killerâ⬠as diabetes can go unnoticed until a significant wellbeing occasion happens. Diabetes is a significant hazard factor in the advancement of diabetes nephropathy and atherosclerosis. The individual with diabetes (PWD) is at expanded danger of mortality and dreariness than everybody except these are additionally expanded within the sight of entanglements. There is a hybrid in pathophysiology of both nephropathy and atherosclerosis and the decision of these diabetes entanglements for this paper is deliberate as they have relentless hyperglycaemia after some time as a shared factor (Fowler 2008; Chadban et al. 2009, pp. 32). The seriousness of hyperglycaemia and nearness of hypertension were in proof in the U. K. Forthcoming Diabetes Study (UKPDS) (Adler et al. 2003, pp. 225-232). Hypertension from nephropathy additionally impacts cardiovascular hazard by worsening atherosclerosis. We will compose a custom article test on Pathophysiology of Diabetes Nephropathy and Atherosclerosis or then again any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Albeit both sort 1 diabetes (T1D) and type 2 diabetes(T2D) are influenced by complexities, the focal point of this paper will be on T2D. Right off the bat, examination on the microvascular complexity of diabetes nephropathy will be talked about and furthermore, the macrovascualr inconvenience of atherosclerosis. Significant hazard factors related with these difficulties will be talked about alongside the pathophysiological procedures of diabetes nephropathy and atherosclerosis. The executives systems for rewarding diabetes nephropathy and atherosclerosis intricacies will be talked about with one treatment methodology for each condition which might be conveyed by a diabetes instructor. The job of hazard the board for diabetes inconveniences is to adopt a proactive multifactorial strategy with better glycaemic and pulse control, the most widely recognized two procedures used. For the PWD making systems reasonable accomplishes better results (Thomas et al. 2006, pp. 140-144) Diabetes tolerant instruction of diabetic intricacies has demonstrated to have valuable positive wellbeing results (Colagiuri et al. 009, p. 7). Advancing self-observing of blood glucose(SMBG), way of life education(diet, exercise, smoking and liquor suspension) and increment in information are a portion of the benchmarks. The National Consensus Report was acquainted with address wanted key results and keep away from analysis (Colagiuri et al. 2009, p. 8). In Australia Diabetes Educators w ork inside their extent of training to convey quiet instruction; in this paper the conveyance of the executives methodologies is inside the extent of the diabetes educator(DE) and nursing practice. DIABETES NEPHROPATHY Diabetes nephropathy is a typical microvascular intricacy of diabetes and is the main supporter of end-stage kidney ailment (ESKD). In Australia, 20-22% of the patients with this condition will require dialysis and perhaps a kidney transplant (Ali, 2011; Oââ¬â¢Reilly; Bilious amp; Donnelly 2010). Nephropathy in people with diabetes is increasingly pervasive in Type 1 Diabetes (T1D) than Type 2 Diabetes (T2D) with a higher rate in Indigenous Australians. statisics Progression is all the more plainly cut in T1D yet significantly affects T2D(Chadban et al. 009, p. 31). Diabetes nephropathy is characterized by proteinuria more prominent than 500 mg in 24 hours. Microalbuminuria is estimated by the egg whites discharge rate (AER) and levels between 30 to 300 mg/24 hr mark the start of renal association however without quick mediation, the PWD will advance to proteinuria and nephropathy (Chadban et al. 2009,p. 33). Roughly 7% of T2D have microalbuminuria at the hour of analysis, which c an advance to ESKD (Fowler, 2008, p. 77-82; Bilious amp; Donnelly, 2010, p. 120). UKPDS frequency in T2D of microalbuminuria was 2% every year, with 10-year pervasiveness from determination of 25%; which increments cardiovascular hazard that has a combined rate of 10 to 40% (Adler et al. 2003, p. 225-32; Bilious amp; Donnelly, 2010, p. 121; Chadban et al. 2009, p. 11). Diabetes nephropathy is the commonest reason for hypertension in patients with diabetes (Fowler, 2008, p. 77-82; Bilious amp; Donnell, 2010,p. 119). Kaartinen et al(2007, p. 778) show solid proof that insulin obstruction is available in even gentle to direct interminable renal inadequacy before any indication of kidney work disability is showed. It isn't plainly comprehended why a PWD advances to renal disappointment and others don't, as there doesn't have all the earmarks of being an easygoing connection between's acceptable or poor control. What is pertinent is the measure of protein that adds to movement of this condition. (Chadban et al. 2009; Gaede et al. 1999). Diabetes nephropathy is an interminable condition that takes a very long time to show itself and it is roughly a normal of 5 to 8 years before an underlying finding of diabetes is made, by which time microvascular and macrovascular harm has happened (Nuovo 2007, p. 40; Pirart 1978, pp. 168-188). The early indication of renal debilitation is the spillage of protein into the pee from strange GFR. Anyway genuine signs and manifestations are diligent hypertension, oedema, frailty, hyperglycaemia, proteinuria, haematuria, oliguria and anuria(less than 100ml pee every day). The nearness of clear proteinuria requires prompt intercession and early referral to nephrologi st. Circulatory strain and glycaemic control has been appeared to diminish protein and balance out renal capacity (RACGP Diabetes Management Guidelines 2011/2012, pp. 62-63). Hazard Factors Hypertension and hyperglycaemia are viewed as the major contributing variables to the advancement of nephropathy. The nearness of focal corpulence with the option of smoking, stationary way of life all includes to the interest the body that over anxieties insulin to fulfill these needs. Hereditary phenotypes, hereditary weakness, has been shown as hazard factors, yet past examinations have been uncertain. Different variables of raised serum lipids and the sum and starting point of dietary protein is vital and ethnicity with expanded occurrence in indigenous Australians. The consistency of diabetes nephropathy can be checked by the length of long standing diabetes from analysis (RACGP Diabetes Management Guidelines 2011/2012, pp. 62-63; Fowler, 2008). Pathophysiology of Diabetes Nephropathy Understanding the life structures and capacity of the glomerulus is essential in understanding diabetes nephropathy. The glomerulus is a globular molded case with various vessels that effectively work at separating liquid from the blood to frame pee. The glomerulus is one of the key structures that make up the filtration area of the nephron, the practical unit of the kidney which underpins the mesangial cells and framework. Diabetes pattern of care can likewise add to the decrease of diabetes entanglements whenever followed perseveringly (RACGP Diabetes Management Guidelines 2011/2012, p. 34). Thirdly, the DE can convey applicable data on the relationship between's hazard elements and potential intricacies to advance self-administration of customary drugs and SMBG; making objective levels accessible and perceiving the significance of their own levels. There is no reason for self-observing without comprehension. The objective HbA1c is lower or equivalent to 7 %( Chadban et al. 2009, p. 30-35). Nuovo (2007,p. 45) states a 1% drop in HbA1c will bring down mortality in all out mortality by 14%, and altogether a 43% lessening in removals with a 24% reduction in renal disappointment. Pro/ARBS ACE/ARBs moderate the advancement of CKD and CVD. As an administration methodology in T2D presenting angiotensin-changing over catalyst (ACE) inhibitors decline pulse. A few investigations have exhibited reno defensive i mpacts of treatment with ACE inhibitors and angiotensin receptor blockers (ARBs) and diminishes danger of movement to microalbuminuria in patients by 60-70% (Adler 2003, pp. 25-232; RACGP Diabetes Management Guidelines 2011/21012, p. 58; Fowler 2008,pp. 77-82). Escalated mediation in T2D patients can decrease the movement of nephropathy and conceivably eases back movement of renal impairment(Schrier et al. 2007, p. 431). CARI suggests intercessions including, ââ¬Å"antihypertensive treatments, ACE inhibitors, and An II receptor rivals, calcium channel blockers, dietary protein limitation and glucose control, and mediations to control hypercholesterolemia and hyperlipidaemiaâ⬠(Chadban et al. 2009, p. 30-35). Diuretics might be considered to keep up pee yield (Chadban et al. 2009, p. 30-35). Circulatory strain control Hypertension is related with an expanded danger of numerous difficulties of DM, including cardiovascular sickness, and the discoveries from the UKPDS demonstrate that any decrease in a personââ¬â¢s normal pulse fundamentally lessens the danger of intricacies in nephropathy(Thomas 2006, pp2213-2234 ). Hypertension and diabetes ought to be analyzed early and rewarded forcefully to forestall related entanglements. The UKPDS indicated cap circulatory strain control assists with maintaining a strategic distance from cardiovascular complexities in T2D and ââ¬Å"â⬠¦each 10 mmHg decline in mean systolic pulse was related with 12% decrease in the hazard for any difficulty identified with diabetes, 15% decrease in passings identified with diabetes, 11% decrease in myocardial localized necrosis, and 13% decrease in microvascular complicationsâ⬠(Lago et al. 2007, p. 667). ATHEROSCLEROSIS The Australian Institute of Health and Welfare (AIHW) discovered PWD have an expanded danger of creating coronary illness (CHD), stroke and fringe vascular ailment (PVD) with 60% revealed they likewise had cardiovascular infection. Diabetes, kidney illness and CVD represent 25% of the weight of malady in Australia, and just shy of 66% all things considered
Saturday, August 22, 2020
Wednesday, August 19, 2020
5 Reasons Why Every Blogger Should Use MindMeister - Focus
5 Reasons Why Every Blogger Should Use MindMeister - Focus This is a guest post by Emily Dumas. Emily is a social media consultant and aspiring blogger from Massachusetts. You can follow her on Twitter or check out her new blog at www.emilyriane.com where she writes about social media, lifestyle and trends. As any successful blogger will tell you, organization is one of the key aspects of having a blog. You can mark-up your planners and make endless to-do lists, but how do you organize your evolving thought process? For me, jotting down notes can be useful but also so confusing! Ive occasionally entered what I thought was a great idea as a note into my iPhone; but then when I go back and read it I have no idea what my thoughts really were. This is where MindMeister comes in. MindMeister is an online mind mapping tool that lets you visualize your thoughts and map out content ideas on a canvas. Here are 5 reasons why I love MindMeister and why I think every blogger should give it a try: 1. You can completely outline your blog posts Have you ever had a thought that you just knew would be a great post? On MindMeister you can create a node of your map solely dedicated to that thought. For example, my main mind map is simply called Blog Topics. The name is written in the center of the map and my various blog topics just branch out from there. On my blog I recently published a post about the new app beme. Before I started writing the article itself, I created a new node for beme in my mind map and then mapped out all the specific topics I wanted to cover in the article. As you can see below, I used simple keywords to outline and structure the entire article (note: some were edited out). 2. You can add start due dates This can be super useful if you are doing a specific series on your blog. I usually set dates up so that they remind me when to start individual posts and when to draft/edit/publish them. This allows me to apply my mind map to my editorial calendar and keep posts on a perfect schedule. Of course, you can also do it for individual posts. Knowing exactly when to start an article and when to post it helps you create a deliberate schedule which leaves plenty of interim time to edit your heart out. 3. You can insert photos right into your map Lets say you want to write a post about a trip you took and you have different sub-sections that require lots of fun pictures. With MindMeister you can not only map out your entire vacation and highlight the parts you want to touch on in the post, but you can also include all the pictures you want to use in the map so you donât forget any when it comes time to publish your post. To upload and attach images to your topics you do need to have an upgraded account but it is a really useful feature if you are photo-heavy on your blog! 4. It can really help you with your brainstorming sessions One thing I have learned is that if you dont brainstorm and get all of your thoughts out, you have the potential to miss something HUGE. That can be said for a blog post, a thesis paper or even a simple email. I cant put enough emphasis on how crucial brainstorming is⦠So go brainstorm! By using MindMeister to do it, you can create a node for your central thought and then branch off from there to note down all the related thoughts/keywords/links etc. that come to mind. The mind map format seems ideal for this kind of brain dump as it creates a natural flow of ideas and lets you grow your outline organically. 5. You can share your mind maps with anybody Even If youre not a blogger, sharing your mind map with people is a great option. You can show others your thought process or outlines and get feedback through comments and votes. If your blog is run by multiple authors you can share each others mind maps to work together on creating the best posts for your audience. In order to share a map you just need to go to the bottom footer of the map and click the Share Map button. You will then be allowed to enter e-mail addresses and can send your mind map on its way! To summarize If you want to keep your thought process as organized as possible and visually outline your blog posts, then using MindMeister is probably a good choice for you. You can download its mobile apps for free from the Google Play Store and Apples App Store, or access its web version online. It has definitely helped me with the organization of my blog and I hope it will help you, too! 5 Reasons Why Every Blogger Should Use MindMeister - Focus This is a guest post by Emily Dumas. Emily is a social media consultant and aspiring blogger from Massachusetts. You can follow her on Twitter or check out her new blog at www.emilyriane.com where she writes about social media, lifestyle and trends. As any successful blogger will tell you, organization is one of the key aspects of having a blog. You can mark-up your planners and make endless to-do lists, but how do you organize your evolving thought process? For me, jotting down notes can be useful but also so confusing! Ive occasionally entered what I thought was a great idea as a note into my iPhone; but then when I go back and read it I have no idea what my thoughts really were. This is where MindMeister comes in. MindMeister is an online mind mapping tool that lets you visualize your thoughts and map out content ideas on a canvas. Here are 5 reasons why I love MindMeister and why I think every blogger should give it a try: 1. You can completely outline your blog posts Have you ever had a thought that you just knew would be a great post? On MindMeister you can create a node of your map solely dedicated to that thought. For example, my main mind map is simply called Blog Topics. The name is written in the center of the map and my various blog topics just branch out from there. On my blog I recently published a post about the new app beme. Before I started writing the article itself, I created a new node for beme in my mind map and then mapped out all the specific topics I wanted to cover in the article. As you can see below, I used simple keywords to outline and structure the entire article (note: some were edited out). 2. You can add start due dates This can be super useful if you are doing a specific series on your blog. I usually set dates up so that they remind me when to start individual posts and when to draft/edit/publish them. This allows me to apply my mind map to my editorial calendar and keep posts on a perfect schedule. Of course, you can also do it for individual posts. Knowing exactly when to start an article and when to post it helps you create a deliberate schedule which leaves plenty of interim time to edit your heart out. 3. You can insert photos right into your map Lets say you want to write a post about a trip you took and you have different sub-sections that require lots of fun pictures. With MindMeister you can not only map out your entire vacation and highlight the parts you want to touch on in the post, but you can also include all the pictures you want to use in the map so you donât forget any when it comes time to publish your post. To upload and attach images to your topics you do need to have an upgraded account but it is a really useful feature if you are photo-heavy on your blog! 4. It can really help you with your brainstorming sessions One thing I have learned is that if you dont brainstorm and get all of your thoughts out, you have the potential to miss something HUGE. That can be said for a blog post, a thesis paper or even a simple email. I cant put enough emphasis on how crucial brainstorming is⦠So go brainstorm! By using MindMeister to do it, you can create a node for your central thought and then branch off from there to note down all the related thoughts/keywords/links etc. that come to mind. The mind map format seems ideal for this kind of brain dump as it creates a natural flow of ideas and lets you grow your outline organically. 5. You can share your mind maps with anybody Even If youre not a blogger, sharing your mind map with people is a great option. You can show others your thought process or outlines and get feedback through comments and votes. If your blog is run by multiple authors you can share each others mind maps to work together on creating the best posts for your audience. In order to share a map you just need to go to the bottom footer of the map and click the Share Map button. You will then be allowed to enter e-mail addresses and can send your mind map on its way! To summarize If you want to keep your thought process as organized as possible and visually outline your blog posts, then using MindMeister is probably a good choice for you. You can download its mobile apps for free from the Google Play Store and Apples App Store, or access its web version online. It has definitely helped me with the organization of my blog and I hope it will help you, too!
Sunday, May 24, 2020
Literary Analysis the Story of an Hour Essays - 645 Words
When first reading Kate Chopins Story of an Hour, one may not typically be surprised at its ending, write it off as one of those creepy back from the dead horror stories and forget about it. There is more to this story than simply horror. The author is making a very strong, however subtle, statement towards humanity and womens rights. Through subtle symbolism, Kate Chopin shows how marriage is more like a confining role of servitude rather than a loving partnership. Mr. Mallard is assumed to die from a railroad accident (Chopin 181). The railroad has been used to symbolize a transition, moving on, and change. The death of Mr. Mallard would be a transition from Mrs. Mallard being some mans wife to becoming her own person. Mrs.â⬠¦show more contentâ⬠¦Out the open window she looks out to the square and notices the new spring life all around (182). This story taking place in springtime symbolizes rebirth, a new beginning, and a fresh start... without Mr. Mallard. Also out this open window of freedom, Mrs. Mallard is overtaken by the blue sky. The blue sky symbolizes God. As she is gazing into the sky she is strangely comforted by it, as if it were God who was soothing her. Even though Mrs. Mallard felt guilty for feeling glad her husband was dead, the sky made her forget her feelings of guilt (Chopin 182). There would be no one to live for her during those coming years; she would live for herself. There would be no powerful will bending hers in that blind persistence with which men and woman believe they have a right to impose a private will upon a fellow-creature (Chopin 182). Chopin makes her strong statement in this quote from the story here. Mrs. Mallard has no one to answer to but herself now, she feels liberated that her husband can no longer control her. After realizing her blessing in disguise, Mrs. Mallard emerges from her room with her sister and descends her staircase (Chopin 183). This is symbolizing her coming down from being high up. She was on top of the world with her new freedom and responsibilities and going down this staircase symbolizes her coming down from her spot on top of the world.Show MoreRelatedThe Story Of An Hour Literary Analysis1294 Words à |à 6 PagesMrs Mallard, a kind, older lady, had a severe heart disease. The element of surprise, if not executed right, could kill her. In ââ¬Å"The Story of an Hourâ⬠by Kate Chopin the element of time and surprise create an element that other authors struggle to do. In this paper, I will discuss the tone of the way the family broke the news of Mr. Mallard s death to Mrs. Mallard. Whether the news was bad or good, how it was broken to Mrs. Mallard could have killed her. In the end it did The emotions in the houseRead MoreStory Of An Hour Literary Analysis934 Words à |à 4 PagesMarriage Doesnââ¬â¢t Always Mean Love in ââ¬Å"The Story of an Hourâ⬠The Story of an Hour, by Kate Chopin is the tragic story of a woman whose newfound position as a widow gives her strength. She develops a sense of freedom as she embraces her husbands death as an opportunity to establish her own identity. The tragedy is when her newfound identity gets stripped away as the appearance of her husband reveals that he is still alive. The disappointment from this tragedy kills her with a heart attack symbolizingRead MoreStory Of An Hour Literary Analysis824 Words à |à 4 Pagesis heartbreaking and rather unimaginable. ââ¬Å"Sorry to say but your husband has died due to an accident.â⬠No one wants to hear those words or go through the painful time. In ââ¬Å"The Story of an Hourâ⬠by Kate Chopinââ¬â¢s, the death of her husband meant freedom and happiness. Chopinââ¬â¢s uses a great deal of symbolism throughout the story in order to depict the theme of freedom and happiness. Mrs. Mallard is the main character whom of which also known as Louise and she is married to Brently Mallard. Mrs. MallardsRead MoreStory of an Hour Literary Analysis1990 Words à |à 8 PagesLiterature Professor Joan Golding 10-16-2011 ââ¬Å"The Story of an Hourâ⬠by Kate Chopin and ââ¬Å"The Secret Life of Walter Mittyâ⬠by James Thurber both captured my interest from the very beginning. These short stories represent gender roles and marriage. They both are about married couples with controlling mates. ââ¬Å"The Story of an Hourâ⬠is about a young married woman and how she reacts to the news of her husband dying in a train accident. The story takes place in the home of the young woman, Mrs. MallardRead MoreStory Of An Hour Literary Analysis844 Words à |à 4 Pages The Contract ââ¬Å"The Story of an Hourâ⬠depicts the telling of a spouseââ¬â¢s death, and how the wife reacted to the information. Marriage to most in the 21st century is how one shows the greatest extent of their love. However, to myself marriage is nothing but a piece of paper people sign, that gives another a right to half their earnings. Marriage does not quantify love. ââ¬Å"The Story of an Hourâ⬠shows that although the main character was married, it was not what equated her love or happiness. MarriageRead MoreLiterary Analysis- the Story of an Hour Essay1832 Words à |à 8 PagesRide of Her Life In ââ¬Å"The Story of an Hourâ⬠(1894), Kate Chopin presents a woman in the last hour of her life and the emotional and psychological changes that occur upon hearing of her husbandsââ¬â¢ death. Chopin sends the protagonist, Mrs. Mallard, on a roller coaster of emotional upââ¬â¢s and downââ¬â¢s, and self-actualizing psychological hairpin turns, which is all set in motion by the news of her husbandââ¬â¢s death. This extreme ââ¬Å"joy rideâ⬠comes to an abrupt and ultimately final halt for Mrs. Mallard whenRead MoreLiterary Analysis Of The Story Of An Hour By Kate Chopin856 Words à |à 4 PagesEnglish 1302 11 November 2017 Literary Analysis of ââ¬Å"The Story of an Hourâ⬠by Kate Chopin The Story of an Hour is a short story written by Kate Chopin which was published in 1894 as ââ¬Å"The Dream of an Hourâ⬠in Vogue. When the word marriage hits our mind, we think it as a lasting relationship. Marriage is a commitment between two individuals bonded by holy ceremony. The story of an hour presents the side of marriage which is usually unheard. The main character of the story is Mrs. Louise Mallard. SheRead MoreThe Story Of An Hour By Kate Chopin Literary Analysis1432 Words à |à 6 PagesMaking a literary analysis involves writing an argumentative analysis about a particular literature. The analyst is supposed to carefully read the literature and better understand the contents so as to come up with legal analysis. It requires some summary, but it is not a report about the book or the story. It is important in making the reader to understand the message in the book as well as the improvements necessary the literature. It is also important in understanding how a p articular author articulatesRead MoreThe Story Of An Hour And A Rose For Emily Literary Analysis1297 Words à |à 6 PagesKate Chopins The Story of an Hour and William Faulkners ââ¬Å"A Rose for Emily tells the story of women who face isolation and struggle with their own terms of freedom upon the death of a male figure in their life. Louise and Emily come from different time periods, backgrounds, and have different experiences, yet both share commonality in that they have let themselves be affected by the unrealistic expectations placed on them as traditional ladies. Both of these characters are commonly misconstruedRead MoreLiterary Analysis Of Kate Chopin s The Story Of An Hour 1274 Words à |à 6 PagesHaley Morrow Mrs. Crook AP English 25 Sept. 2015 Feminist Literary Theory in The Story of an Hour Women are no stranger to a socially constrained lifestyle and society, especially in the late 1800ââ¬â¢s. Women were believed to live a certain way, fulfill certain roles and duties in the household, and to be extremely fragile and weak. This type of culture still exists today but not to the extreme that it once was. Kate Chopin, however, not afraid speak out against the implications of society breaks free
Wednesday, May 13, 2020
Psychology The Power of Thought - 823 Words
The power to influence ones thinking can have a profound impact on both health and achievement. Thoughts, and in particular, our subconscious thoughts, directly impact our behavior. Our perception of events and the resulting action, all impact our achievement and health. Robert J. Trotter, through his article, Stop Blaming Yourself, articulates this point very well. Through ones thoughts, an individual can dictate how they interact with the world. Thoughts allow individuals to rise above temporary hardships and setbacks, and use them as stepping stones to success. As the article illustrates, the power of thought has a profound impact on the person we eventually become. To begin, being either optimistic or pessimistic can impact an individuals circumstances. Optimism provides a more upbeat view regarding circumstances prevailing around an individual. Optimism allows for the individual to adequately adjust and alter their thoughts in an effort to achieve a desired result. For instance, failure will undoubtedly occur in an individuals life. A job interview that didnt go well, a presentation that lacked key information, or a test that was failed all provides learning experiences for the optimistic individual. One who is pessimistic simply takes that end result as it is, with no further action. An optimist however, uses this information to alter their approach when attempting the feat again. This key difference in mindset or thought processes is what allows for theShow MoreRelatedAdaptive Social Behaviors, Conformity, Compliance And Obedience1369 Words à |à 6 Pagespeople choose to comply to look good to others and make a positive impression even if their true self do not agree with conforming, similarly to Hewlin (2009) where many employees adopted the ââ¬Å"facades of conformityâ⬠and although found it unpleasant ââ¬â thought of it as necessary for career progress ââ¬â conformity for many is seen as tactic of self-presentation. Yet, many individuals are unaware of the amount of conformity they show, and would rather see themselves as an independent who is less susceptibleRead MoreSocial Psychology Reflection1328 Words à |à 6 Pagesinformation when speaking about our own social skill, but also other peopleââ¬â¢s social psychology as well, thus is why it will be very useful in future. Throughout the semester we studied everything from the introduction of social psychology, social influences, aggression in psychology, and interpersonal attraction and close relationships. A lot of the knowledge that I gained was not only from the ââ¬Å"Social Psychologyâ⬠textbook, but also in the videos and the reacti ons that we needed to come up withRead MoreOutline and Assess the Use of Experiments in Social Psychology Drawing on the Cognitive Social Perspective and Phenomenological Perspective1672 Words à |à 7 Pagessocial psychology drawing on the cognitive social perspective and phenomenological perspective. DD307 Social Psychology: Critical Perspectives on Self and Others Chris Hall P.I: B8172344 Hand in date: 29/02/12 Word Count: In this essay I have been asked to outline and assess the use of experiments in social psychology. For the last century scholars have often questioned what actually is social psychology, andRead MorePsychology And The Human Soul998 Words à |à 4 Pages1. Psychology exists in several different forms. Name and briefly describe them. Also, give an example of each. Psychology is known for studying the behavior and mind; trying to understand the human mind in its conscious and unconscious state. The thoughts in our conscious not only affect our behavior but it allows or prohibits certain actions; for example, a person who has an emotional attraction to someone is less likely to lie to them. However, theyââ¬â¢re three noted forms in psychology suchRead MoreSocial Psychology, By Philip Zimbardo1143 Words à |à 5 PagesSocial Psychology is a branch of psychology that tries to find out how people behavior is influenced by others and the development of human interactions. According to the psychology professor and author of the book Fourty Studies that Changed Psychology, Roger Hock: ââ¬Å"Social psychology may also be the research domain that contains the greatest number of landmark studies.â⬠By this being said, social psychology contains a great amount of pioneers that have helped the development of psychology as a scienceRead MoreThe Do wnfall Of Positive Psychology1654 Words à |à 7 Pages The Downfall of Positive Psychology In Schrankââ¬â¢s ââ¬Å"Positive psychology: An Approach to Supporting Recovery in Mental Illnessâ⬠he discusses the definition, history, research, and psychotherapy that is involved with positive psychology. There are multiple definitions that psychologists have developed for positive psychology that stem from six core domains which are ââ¬Å"(i) virtues and character strengths, (ii) happiness, (iii) growth, fulfilment of capacities, development of highest self, (iv) good lifeRead MoreOne of the Main Divisions Between Mainstream and Critical Social Psychology Is That of the Methods Adopted. Discuss with Reference to the Cognitive Social and at Least One Other Social Psychological Perspective.1698 Words à |à 7 PagesOne of the main divisions between mainstream and critical social psychology is that of the methods adopted. Discuss with reference to the cognitive social and at least one other social psychological perspective. Social psychology has existed for about 100 years, before which psychology was a branch of philosophy. Social psychology studies individuals in their social contexts. It is a diverse discipline made up of many theoretical perspectives and variety of different methods are used in socialRead MorePositive Psychology And Cognitive Behavior Therapy1520 Words à |à 7 Pagesaim of this essay is to provide an overview of Positive Psychology and Cognitive Behaviour Therapy. Strengths and weaknesses of both models are presented, as well has a discussion on areas where they are similar and different. Essay also highlights that whilst one model may be more suitable given the clients psychological state, the models may be utilized individually or complementing each other. Positive Psychology (PS) Positive Psychology is the scientific study of what makes life most worth livingRead MoreThe Contribution Of Abraham Maslow And Dorothea L Dix802 Words à |à 4 PagesThroughout history, many have contributed to psychology and have made an impact and developed innovative theories and ideas. Two contributors who have influenced the treatment of patients and even helped innovate a new school of thought are Abraham Maslow and Dorothea L Dix. Their contributions drew attention to some problems that were present at the time and helped society realize the importance of mental health and ethical ways of treating patients. The first contributor, Abraham Maslow wasRead MoreEssay on Optimism and Personality Trait1027 Words à |à 5 Pagesas temporary; more specifically they view the obstacle as limited to the situation and not generalized. 1) How does the personality trait develop in humans? Where does it appear to come from? (20 pts) According to Alan Carr, author of Positive Psychology: The Science of Happiness and Human Strengths, ââ¬Å"the development of optimism may be determined by parental mental health, the type of role modeling offered by parents and the degree to which parents encourage and reward optimismâ⬠(Carr pg. 84). It
Wednesday, May 6, 2020
Nutritional assessment- a vital component Free Essays
Introduction Malnutrition and undernourishment pose a major healthcare problem in the care of hospitalized patients in different care units in developed countries. There are numerous studies in health care literature reporting frequent malnutrition of patients in acute hospitals on admission and deterioration of nutritional status during hospitalization, particularly older people (Inge.K, 1999). We will write a custom essay sample on Nutritional assessment- a vital component or any similar topic only for you Order Now Malnutrition can be defined in older people as faulty or inadequate nutritional status; undernourishment characterized by insufficient dietary intake, poor appetite, muscle wasting and weight loss (Carole S. Mackey, 2004). The cause of malnutrition is commonly contributed to medical, social and environmental as well as individual factors, such as poor appetite and disinterest in food, unpalatable or inadequate food, and lack of assistance with eating, poor skills in recognizing malnourished patients or those at risk of malnutrition and the low priority given to patientsââ¬â¢ nutrition by doctors and nurses. Undetected and untreated, malnutrition is found to be detrimental to the quality of life and can lead to severe consequences such as prolonged hospital stays, high risk of infection, pressure ulcers, reduced wound healing, increased morbidity and mortality as well as increased costs for care, therefore, it is vital that hospital wards for older people have a nutritional care policy to prevent and/or treat malnutrition (Carole S. Mackey, 2004). Case scenario In 2010 August, Mr. Wong complained dizzy and fell in the morning and initially presented to orthopedic ward for collapse of L1 after fall. On admission, Mr. Wongââ¬â¢s ear temperature was 36.8, blood pressure was 100/ 50 mmHg, pulse was 75 /min, oxygen saturation was 93% on 2 L/min oxygen. During the acute state, he was developed hospital acquired pneumonia and put on Augmentin for one week course. In same year of November, Mr. Wong was transferred to rehabilitation ward for recovery and physiotherapy. Mr. Wong was retired. He has a 30-yr smoking history with one pack per day. He tries to quit smoking several times, but does not succeed. He lives in a 4-bedroom house with his wife and two sons and one daughter. He attended a Tai-Chi course with his wife in nearby park every day and had balanced diets prepared by Mrs. Wong. Mr. Wong had past history of Parkinsonââ¬â¢s disease, hyperlipidaemia and gout followed up by Princess Margaret Hospital medical. On 2008 he had old lacunar infarct on computer tomography scan. In the rehabilitation ward, Mr. Wong had some exercise or limbs training with physiotherapists on the bed, as he could not have enough energy to stand up or walk with or without any support. Therefore, Mr. Wong always lied on the bed and then subsequently suffered from bed sore at his sacral. Firstly, he just suffered from stage one pressure sore, which was redness at the site without any discharge, and protected from duoderm. The health care workers provided daily normal saline dressing, frequent turning and pillows to relieve the pressure at the sacral. However, the pressure sore still became worse. At first, when the health care workers assessed Mr. Wong had high risk of worsening pressure sore; there are six risk factors including mobility, continence, nutritional, skin integrity, physical condition and medication common leading to developing pressure ulcers (Sharp CA, 2006). All possible preventions such as maintenance of well personal hygiene, frequent turning, and use of ripple bed had been provided. Also, wound nurse had assessed Mr. Wongââ¬â¢s situation and recommended the nurses for continuously providing dressing care and frequent skin observation. However, all recommendations and protections were given under strict supervision, but there is one criteria area missing in dealing pressure sore, this is nutrition. Poor nutritional status has been reported by several studies to be contributing factor to pressure ulcer development and malnutrition is positively correlated with pressure ulcer incidence and severity (Sharp. CA, 2006). Inadequate nutrition can increase the r isk of developing pressure ulcers and infection as well as impede the healing process of all wounds. Also, adequate dietary protein is absolutely essential for proper wound healing, and tissue levels of the amino acids may influence wound repair and immune function. As a result, a nutritional support should be given to patients with identified nutritional deficiency and any support be based on nutritional assessment using a recognized tool, general health status, patient preference or expert dietician (Ulrika Soderhamn, 2008). Moreover, nursing staff play an important role in the detection of the patient at risk and the implementation of sufficient preventive strategies. However, a comprehensive nutritional assessment is seldom performed on geriatric patients as routine and very few at-risk patients have a nutritional care plan. And some studies pointed that nurses in geriatric care feel they have a great responsibility for nutritional assessment and care but lack of sufficient knowledge for the tasks as well as of support from physicians (Ulrika Soderhamn, 2008). It is recommended that the health care workers should take the responsibility for informing, ordering, serving food and observing food intake and securing sufficient intake. These require the health care workers have sufficient knowledge and appropriate tools for screening and assessment of the older patients (Sharp. CA, 2006). Nutritional assessment A nutritional assessment is an in-depth evaluation of both objective and subjective data to define a personââ¬â¢s nutrition status. Specific data are obtained to create a metabolic and nutritional profile of the patient. The goals of the nutritional assessment are identification of patients who have, or at risk of developing malnutrition; to quantify a patientââ¬â¢s degree of malnutrition and to monitor the adequacy of nutrition therapy. It includes gathering information from the patientââ¬â¢s careful medical history, dietary history, a physical examination and laboratory tests (Weber, J, 2009). Medical history collection approaches Foremost in nutritional assessment is the patient interview for determining clinical history. Health care workers have recognized the way in which various diseases and conditions affect a personââ¬â¢s nutritional status. Attention should be focused on the disease state, duration of illness, intake of nutrients and presence of such gastrointestinal systems as nausea, vomiting and diarrhea. Also, the natural aging process can lead to increased nutritional problems among the elderly. Nearly 65% of elderly patients are calorie-protein undernourished or nutritional deficits developed while in the hospital (Vanderwee K, 2010). There some risks that are related with poor nutrition on the elderly such as normal aging changes in the senses of smell and taste, the effects of chronic diseases on food intake, psychological factors, social isolation, side effects from multiple medications or diminished function that subsequently limits their ability to shop or prepare meals. Choosing a dietary approach to nutritional status assessment The most valid or accurate dietary methods are prospective methods. These involve keeping records of foods consumed over the period of time of interest. This can be done by individuals themselves, or by health care workers observing them. Sometimes the foods are weighed before eating and then plate waste is weighed and subtracted. A similar method is to prepare two duplicate meals; one is consumed by the subject and the other is analyzed for nutrient content. Another method is the dietary record, in which the subject records estimated amounts of foods consumed. In any case, these methods are highly reactive because individuals may alter usual behavior to make their diet more socially desirable or to simplify the process of record keeping. Recall methods are the most widely used type of dietary data collection method. They are less reactive, but also less accurate than record methods. Twenty-four hour recalls, in which the previous dayââ¬â¢s intake is queried in detail, for instanc e, foods, amounts, preparation techniques, condiments, are easiest for health care workers to complete (Sharp. CA, 2006). The data reported are converted from foods to nutrients with the use of food composition tables. Because a single day is not representative of usual intake, multiple twenty-four hour recalls are frequently used. Besides, the twenty-four hour recall of food intake record are used, the health care workers should observe the patientsââ¬â¢ food preference, history of eating pattern and eating ability such as mood changes or swallow problem that might affect their eating. Physical examination Evaluation of the patientââ¬â¢s overall appearance and thorough physical examination of the skin, eyes, mouth, hair, and nails provide a clue the presence of malnutrition. Weight is one of the most useful elements of the physical examination for the assessment of nutritional status (Inge.K, 1999). Body weight is expressed as a relative to established norms in the general population. For adults, body weight and height are used to evaluate overall nutritional status and to classify individuals as at healthy or non-healthy weights. The most recent classification is to use body mass index (BMI, in kg/?). BMI, regardless of age or population, is normal at 18.5-25.0 kg/?, overweight at 25.0 to 19.9 kg/?, and obese at over 30.0 kg/?. In general BMI greater than 30 is assumed to be due to excessive adiposity (World Heart Federation, 2005). Weight loss is often the first clue to an underlying cause of malnutrition. The loss of more than 10% of the patientââ¬â¢s usual weight necessitates a thorough nutritional assessment. Recent unintentional loss of 10% to 20% of the patientââ¬â¢s usual weight indicates moderate protein-calorie malnutrition, and loss of more than 20% indicates severe protein-calorie malnutrition (Ulrika Soderhamn, 2008). In addition to weight and height, anthropometric approaches are for most part relatively noninvasive methods that assess the size of body composition of an individual. Anthropometric measures, such as mid-arm muscle circumference and triceps skin-fold thickness, estimate fat and lean tissue mass respectively (Carole S. Mackey, 2004). Anthropometric measures of nutritional status can be compromised by other health conditions. For example, edema characteristic of some forms of malnutrition and other disease states can conceal wasting by increasing body weight. Anthropometric data are used in nutritional assessment to compare measured values with standardized controls and to compare serial measurements over time in the same patient. These are useful in identifying the most severely malnourished patients, especially those with fluid retention as a result of disease (Inge.K, 1999). Biochemical data Laboratory tests based on blood urine can be important indicators of nutritional status, but they are influenced by non-nutritional factors as well. Measurements of serum protein levels are used in conjunction with other assessment parameters to determine the patientsââ¬â¢ overall nutritional status. Serum proteins used in nutritional assessment include albumin and transferrin and preablumin. Albumin is a complex, high-molecular-weight protein produced by the liver and decreased albumin levels have been shown to correlate with increased morbidity and mortality in hospitalized patients; therefore it is often used as a prognostic indicator. If the patientââ¬â¢s serum albumin concentration lower then 3.5g/dL and the total lymphocyte count lower than 1500 cells/mm3, it should be take more concern with them (Carole S. Mackey, 2004). Also lab results can be altered by medications, hydration status, and disease states or other metabolic processes, such as stress. As with the other are as of nutrition assessment, biochemical data need to be viewed as a part of the whole. Discussion Before utilization of the nutritional assessment, the health care workers might only concern how the pressure sore can be healed and provided further treatment or protection. The nutritional issue related to wound healing might be ignored. The health care workers should have knowledge and be conscious of nutritional issues and know the importance and relevance of these issues for the particular patient promoted the nutritional nursing assessment. Identifying, assessing and treating older patientsââ¬â¢ nutritional problems is a challenge for all staff groups involved in the patientsââ¬â¢ care, therefore, it need to collaboration between other caregivers and professionals and sufficient knowledge about nutrition among the staff groups (C. E. Weekes, 2009). For example, the nurse can organize one person into performing specific tasks like serving food to Mr. Wong to highlight his eating ability and facilitate the assessment process. There is also collaboration between the nurse an d physician, speech therapist or dietician who can help with the estimation of the nutritional requirements and get suggestions of food supplements. The first priority for the nurses is to let Mr. Wong know their nutritional needs and current problems, as he might think that he ate enough every day, but the situation perhaps was adverse. They should have an individual holistic patient view and discuss with Mr. Wong about his situation and then find out how and why the identified nutritional problem influenced the pressure sore. And the four assessment techniques in a nutritional assessment can perform at the same time. The health care workers always perform the twenty-four hours intake and output record with Mr. Wong for calculating the fluid balance and energy intake in the daily nursing routine. Also, it can be recognized Mr. Wongââ¬â¢s nutritional status from physical examination like Body mass index reading and mid-arm circumference to determine the specific needs and problems. And then collaboration with physicians to taking his blood for further laboratory assessment. The laboratory results like protein level and albumin level provide information for the nursing diagnosis. Using the clinical, biochemical and dietary data, influences on the nutritional status can be determined. A nutritional intervention which includes dietary guidance and exercise recommendations is then formulated and discussed with the individual. Further dialogues with and observations of Mr. Wong are used promoting for a continuous assessment process, because it can supply the nurse with information about the effects of the interventions and how the nutritional status of Mr. Wong changed, The nurse then feels a responsibility for him having a continuous and proper nutritional intake (C. E. Weekes e, 2009). If all the possible preventions and nutritional problem can be treated, the rate of getting infection should be minimized and the wound healing should be better. Conclusion Malnutrition becomes a considerable problem among hospitalized patients. The use of nutritional care practices and nutrition assessment of elderly patients is necessary and optimal in hospitals. Nutrition assessment involves a combination of examinations and patient history, and as such, no single laboratory test or finding should be used to indicate poor nutrition. An increased consciousness of the importance of nutritional care and assessment among health care professionals will contribute to further improvement of the quality of nutritional care. Reference Carole S. Mackey. (2004). Nutritional Assessment. Retrieved 19 February, 2011, from http://www.diet.com/store/facts/nutritional-assessment Ho. S Lee. S. ( 2011, March 18). Slow food culture on stress-city menu. The Standard, p. A4 Inge.K, Simon. S Wood. J (1999). Nutritional care of the patient: nursesââ¬â¢ knowledge and attitudes in an acute care setting. Journal of clinical nursing, 8, 217-224 Sharp CA McLawa M.L (2006). Estimating the risk of pressure ulcer development: it is truly evidence based?. International Wound Journal, 3(4), 344-353 Ulrika Soderhamn. Olle Soerhamn. (2008). A successiveful way for performing nutritional nursing assessment in older patients. Journal of clinical nursing, 18, 431-439 Vanderwee K, Clayse E, Bocquaert I, Verhaeghe S, Lardennois M, Gobert M Defloor T. (2010). Malnutritiona and nutritional care practices in hospital wards for older people. Journal of advanced nursing, 67(4), 736-746 Weber, J. Kelley, J. H. (2009). Health assessment in nursing. Philadephia: Lippincott Williams Wilkins Weekes, C. E, Spiro, A, Baldwin, C, Whelan, K, Thomas, J. E, Parkin, D Emery, P. W. (2009). A review of the evidence for the impact of improving nutritional care on nutritional and clinical outcomes and cost. Journal of Human Nutrition and Dietetics, 22, 324-335 World Heart Federation (2005). Body Mass Index [Leaflet]. World Heart Day 2005 Leaflet How to cite Nutritional assessment- a vital component, Essay examples
Tuesday, May 5, 2020
Auditing HIH Insurance Limited
Question: Discuss about the Auditing for HIH Insurance Limited. Answer: 1. The HIH Insurance Limited was incorporated in the year 1968. There is a lot of facts questionable right from its formation. For instance, despite incorporation, the insurance operations were commenced only from the year 1998 and even in this; the way insurance business was being carried out was much different from the others. As a result of proper policies and procedures and lack of due diligence and statutory compliances, HIH succumbed to a lot of business and operational risks that made its functioning questionable. As its downfall was clearly marked, Winterthur Insurance Company withdrew its stake from HIH. Insurance business is prone to risk and so risk orientation should be the primary requirement for the same. As public money is held by the insurance company, adequate safeguards have to be taken while dealing with the same and any shortcut or non compliance can lead to destructive results (Vause, 2009). There were several problems with HIH. The first one was the acquisition of multiple companies and diversification into sectors like marine, aviation, so on and so forth. Knowledge of business, proper market research and study are preliminary before commencing any business, which HIH did not carry out vigorously. There are also pre-merger compliances and analysis into the economic, political and market conditions which HIH had avoided. The lack of proper financial planning and working capital strategies led to a weak capital structure and investment base of HIH. The risks kept getting added on from lot of unexpected areas. The provisions had to be created based on the number of expected claims to be settled but this was also not done due to lack of research into the subject (Hoffelder, 2012). Thus the whole system was susceptible to risks and all these factors contributed to the downfall of HIH. HIH was already under financial mismanagement when it decided to takeover FAI Insurance. As there were discrepancies, a proper due diligence of FAI was not carried out and as a result FAI was purchased at a premium which was a faulty decision. This was the main fault and this takeover of shares at a premium added the losses of HIH and increased its complications further (Hoffelder, 2012). The next major threat that hit HIH was its decision to discontinue the compliance with prudential standards. These prudential standards were designed to substantiate the impact of unexpected contingencies but rather than following these, HIH adopted reinsurance policy that increased the risks of the company. When the company faces unexpected risks, it should have a backup plan to encounter them at least o some extent, but HIH was faced with such risks that had gone beyond its control and management (Mock et. al, 2013). This ultimately led to its downfall. Apart from this, funds used for auditing and consultancy services were really huge and would attract attention of any common investor. The point to be noted here was also that despite paying such huge amounts, the quality of audit and consultancy services was not up to the required level as the accounting frauds were not reported and there were no noteworthy steps taken to prevent the frauds and negligence. This also made the company risk averse. The Management and Board of Directors is responsible for the day to day functioning and routine administration but where the independence of the Non Executive Directors is questionable, it is evident that the services provided by them might not be fair and transparent. These factors also increased the risk for the company (Heeler, 2009). The unhealthy links of HIHs competitors with a few of its parties also led to the increased business risks for HIH. The actions taken by the competitors also had an impact on the goodwill of HIH. Thus it can be seen that most of these risks were self created by HIH due to its mismanagement in almost every aspect of insurance business and ultimately the company had to be wound up. 2. The Directors of the company held assured annuity rate policies with an intention of siphoning the public monies and issuing current annuity rate policies to the public. With reference to the case of Equitable Life Assurance Society vs Hyman, the decision passed by the House of Lords led to the closure of the Society due to its false intentions. The policyholders of this society had not become insolvents; still the UK Government had ensured a fair compensation for the policyholders under the Equitable Life (Payments) Act, 2010. Thus this case is a classic example for the treatment of the dishonesty by the insurance company. Anderson can refer to this case law for determination of the liability of the partnership. A partnership is accountable to its creditors and the case of Raskov vs Stapke Harris can be used as a reference to encounter the wisdom of the partnership firm. Thus this is a suitable case law for reference. When it comes to audit or the management of the insurance company, there can be mistakes on both sides. Unintentional mistakes can be forgiven to an extent as there might not have been false intentions behind the same but intentional mistakes which arise due to the intentional negligence of duty or intentional breach of trust are all viewed as bigger crimes in the eyes of law (Heeler, 2009). The government and the society encourage fair business practices. Thus providing inappropriate details, making false claims, levying of surprise charges and having secret clauses signed by the policyholders without their knowledge are all acts of intentional negligence. As all such activities are undertaken to harm the public, it is certainly punishable by law. For all these reasons, due diligence is stressed upon to prevent such cases in future (Baldwin, 2010). Negligence can be said to exist when a person is bound to perform a duty and when such a person either does not exercise due care and diligence in performance of the duties or does a breach of the duties (Kaplan Williams, 2013). When a case is filed in the court, it is between the two parties, the defendant and the plaintiff. Where the defendant fails to exercise due care to the plaintiff, then it is up to the jury to decide the extent of contravention which depends upon the facts of the case. On the other hand, the plaintiff will try to prove that the damage caused to him is due to the negligence of the defendant. The cause for the damage also known as the proximate cause is also considered here as a deciding factor whether the damage caused to the plaintiff is solely due to the defendant or due to the factors supporting the same (Kaplan Williams, 2013). Based on the proximate cause, the amount of damages will be decided and the process of arriving at the results and conclusions are usually dependent upon the skills of the lawyer who can either turn the case is favor or against. 3. The Board of Directors of HIH included three former partners of the audit firm, Arthur Andersen. The reason behind this appointment could be the familiarity aspect as the audit firm is well aware of the nature of the business of HIH due to the audit done from many years. The systems, employees, vendors and parties, taxation authorities are all familiar with the external auditor and so the comfort level with the company is already built. As the same members act as auditors and directors, the strengths and weaknesses of the business are known to them, the risk prone areas can also be assessed with greater efficiency (Gilbert et. al, 2005). Another reason could be due to the fact that the audit firm had earned massive revenues from HIH and at the same time the audit firm was unable to locate the irregularities and fraudulent practices carried out by HIH. So it can be deemed that the auditors had joined hands with the directors of HIH in the falsification of accounts. Thus if the same auditors are appointed on the Board of Directors, it might become easy to cover up such manipulations when compared to any new person coming in and taking up the audit from the scratch (Gilbert et. al, 2005). The question of whether the same audit firm can provide both auditing and consulting services has been extensively debated. On one hand it has been felt that when the same audit firm provides consulting services, it can lead to a conflict of interest as the management information systems would have been established by the audit firm and also the verification of the same systems and controls is done by the same audit firm. On the other hand it is believed that the services offered in the form of consultancy are a by-product to the information that is already acquired by the auditors during the course of audit (Christensen, 2011). Auditors are potentially trained for understanding the business from an external perspective and so it would be more feasible for them to provide consultancy services. As markets are becoming more competitive day by day, it is essential that auditors look for other opportunities like consultancy services. The deeper knowledge an auditor obtains about the clie nts business, the better will be the understanding towards providing consultancy services. This will serve many purposes and will help to drive the business in the correct path. Moreover, the involvement of outside parties will be less in this regard. There are a few services like tax consultancy, tender process, human resource consultancy, so on and so forth that could be otherwise provided by a number of audit firms but the fact of selecting the same audit firm is because it is incidental to the audit process (Wood, 2011). Thus these are the few distinct advantages of having the same audit firm provide consultancy services. As per the Code of Ethics laid down by the Institute of Chartered Accountants, the auditor is permitted to provide management consultancy services to the extent that it does not hinder the independence of the auditor. In cases where the auditor is also writing the books of accounts of the company, it is clearly unethical. An auditor must have an independent status and should not have any area of profit in the company. Once a material interest is present, it leads to unethical practice and hence destroys the decision. But consultancy services are permitted and so payroll services, taxation consultancy and such services can be provided by the statutory auditors or external auditors (Cappelleto, 2010). The appointment of prior auditors to look into the frauds becomes an unethical decision as the same auditors were present when the frauds had taken place and they were unable to report the same. Hence this area of appointment is unethical. HIH Insurance Limiteds case is seen to be a significant one in the insurance industry as there was lack of proper management and also the compliance with the legal and ethical standards. Hence the CLERP and Ramsay Report laid down several rules and regulations that have to be mandatorily followed by insurance companies. A few of the regulations were also placed to cover the loopholes of the existing regulations due to which companies were taking advantage. The purpose of an audit is to comment on the true and fair nature of the financial statements whether it is prepared in compliance with the standards and law. These standards aim at proper due diligence and carrying out efficient audits that were unbiased and independent (Cappelleto, 2010). The public faith could be restored in audit as the better performance of the company is seen. When the audit process is done with precision, it leads to better performance of the company because the stakeholders are able to have a transparent vi ew. This enhances the goodwill of the company. References Baldwin, S. (2010). Doing a content audit or inventory. Pearson Press. Cappelleto, G. (2010). Challenges Facing Accounting Education in Australia. AFAANZ, Melbourne Christensen, J. (2011). Good analytical research. European Accounting Review, 20(1), 41-51 Gilbert, W. Joseph J and Terry J. E. (2005). The Use of Control Self-Assessment by Independent Auditors. The CPA Journal, 3, 66-92 Heeler, D. (2009). Audit Principles, Risk Assessment Effective Reporting. Pearson Press Hoffelder, K. (2012). New Audit Standard Encourages More Talking. Harvard Press. Kaplan, S. Williams, D. (2013). Do going concern audit reports protect auditors from litigation? A simultaneous equations approach. The Accounting Review 88(1), 199-232. Mock, T. J., Bdard, J., Coram, P., Davis, S., Espahbodi, R. Warne, R. (2013). The audit reporting model: Current research synthesis and implications. Auditing: A Journal of Practice and Theory, 32, 323-351. Vause, B. (2009). Guide to Analysing Companies, Bloomberg Press Wood, D A. (2011). The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision.The Accounting Review, 86(6), 39-56
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