Audit Proposal Essay Example

Audit Proposal Essay Example Audit Proposal Essay Audit Proposal Essay Audit Proposal Waleska Wojciak University of Phoenix April 5, 2010 Introduction Control procedures are important in the efficient operation of an accounting information system (AIS). Organizations have audits to ensure procedures are functioning properly and there is no need for additional controls. This research of internal, external, financial, risk assessment, and information technology audits will examine and ensure that internal controls have been correctly placed and properly functioning. Kudler Fine Foods can use audits for their systemsâ„ ¢ processes, as they involve information technology (Bergranoff, Nancy (2008)). Types of audits Internal or external audit concerns employee adherence to company policies, procedures, and development of internal controls. Audits on information technology involve the evaluation of the computerâ„ ¢s role in achieving audit and control objectives. These audits encompass the components of the computer-based AIS: people, procedures, hardware, data communications, software, and databases. They are broad in scope and include auditing for fraud and ensuring that employees are not copying software programs. The four types of information technology (IT) audits are: Attestation, Findings and Recommendations, SAS 70 Audit, and SAS 94 Audit. The three types of IT audits that will be used at Kudler Fine Foods will be Attestation, SAS 94, and Financial Audit. IT auditors can use the Attestation and Financial Audits for accounts payable, accounts receivable, and payroll as they confirm that numbers on the financial statements are correct, internal procedures are compliant with COSO, and check sales contracts with third parties. For the inventory and payroll departments the SAS 94 Audit can be used as it helps auditors gain an understanding of how recurring and nonrecurring journal entries are initiated, entered, and processed through the companies information system and the IT components evaluated are: physical and environment review, system administration review, application software review, network security review, business continuity review, and data integrity review (Bergranoff, Nancy (2008). Attestation Attestation audits provide assurance for which the client is responsible, such as verifying that internal controls are effectively using the standards of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The auditor will perform an examination, review, or agreed-upon the procedure (AUP); provide a written report often called Report to Management based on the findings. Typically, AUP is a negative assurance report in which the auditor states what it was done, what was found or lack of and provides feedback to the user of the report. Standards for Attestation Engagements (SSAE 10) specifically identify COSO as suitable criteria. Commission agreement reviews is another type of attest procedures in which the auditor verify that a clients commission agreement is being properly accounted for and it includes the review of contracts between clients and third party. WebTrust engagement objective is to evaluate a companys website according to AICPA/CICA standards. Sy sTrust engagements evaluate the reliability of the companys business information. Financial projections include financial statement forecast and proforma financial information. Auditors are only involved to the extent the auditor needs to use special software to perform projections (Bagranoff, Nancy (2008). SAS 94 Audit A SAS 94 Audit is performed by an auditor when a company undergoes a financial audit; requires the auditor to consider the effect of the companyâ„ ¢s information technology on its assessment of control risk. Specifically, when a company has a significant amount of transactions processed electronically that the auditor cannot restrict detention risk to an acceptable level by performing only substantive tests. This audit requires the auditor to consider how a clientâ„ ¢s IT processes affects internal control, evidential matter, and the assessment of control risk; gain an understanding of how transactions are initiated, entered, and processed during the clients information system. The SAS 94 Audit helps auditors gain an understanding of how recurring and nonrecurring journal entries are initiated, entered, and processed through the companys information system. SAS 94 applies to most companies undergoing an audit in which both the financial and IT components are evaluated and invol ves: physical and environment review, system administration review, application software review, network security review, business continuity review, and data integrity review. Financial Statement Audits In the audit of financial statements, the auditors ensures that the preparation of financial statements are in conformity with general accepted accounting principles (GAAP) or a comprehensive basis other than GAAP. The main objective of the risk assessment audit approach is to review the system control procedures to evaluate the risks associated with any control weaknesses to the integrity of the accounting data in the financial reports. This approach provides auditors with a good understanding of the errors and irregularities that can occur in a companyâ„ ¢s AIS environment, related risks and exposure, and ensure that the cost of control procedures do not outweigh their value. The risks relevant to financial reporting include external and internal events that may affect adversely the entityâ„ ¢s ability to initiate, record, process, and report financial data. Risks can arise or change because of circumstances such as the following: changes in operating systems, new personnel, new or revamped information systems, and rapid growth. To avoid these risks systems and programs may include controls related to the corresponding assertions for significant accounts or may be critical to the effective functioning of manual controls that depend on information technology (IT) (AU Section 319) (Bergranoff, Nancy (2008)). How audits will be conducted Regardless the types of audit, auditors use a defined life cycle, which is called the IT Audit Life Cycle. This cycle provides the basic procedures for any audit to be conducted. To conduct an audit certain standards have to be abide and taken into consideration. These standards include the Statements of Auditing Standards, the IS Audit Standards, Guidelines, and Procedures of the Information Systems Audit and Control Association (ISACA), the AICPAâ„ ¢s Statement on Standards for Attestation Engagements (SSAE), the International Auditing Standards of the international Federation of Accountants (IFAC), and the ISACAâ„ ¢s Control Objectives for Information and Related Technology (Cobit) (Hunton, Bryant, and Bagranoff, 2004). While understanding and following each standard, auditor use the Audit Life Cycle as a guideline, which steps include: strategic planning, risk assessment, preparing the audit program, gathering audit evidence, forming conclusions based on the evidence obtain ed, preparing the audit opinion, and following up (Hunton, Bryant, Bagranoff, (2004)). The Audit Life Cycle Planning. The first step of the Audit Life Cycle entails planning the audit project. Auditors have to determining what the risks are, familiarizing themselves with the audit client and the clientâ„ ¢s environment, and laying out a plan for conducting the audit. This involves defining who will staff the audit and how the audit will generally be conducted. ISACA Standard 050.010, Audit Planning, states: The information systems auditor is to plan the information systems audit work to address the audit objectives and to comply with applicable professional auditing standards (Hunton, Bryant, Bagranoff, (2004)). When planning the project, an auditor must also define the scope and control objectives, set materiality, and determine if company wants to outsource to a third party. According to Hunton, Bryant, Bagranoff, the scope of the audit determines the nature and extent of testing to be performed in the audit (2004). Setting the level of materiality is also done within the planning s tage. The level of materiality establishes the scale auditors use to gauge the importance of exceptions. Generally, materiality is represented as the percentage of total sales or total assets. Risk Assessment, or What Can Go Wrong. According to Hunton, Bryant, Bagranoff, auditors use a risk-based audit approach to conduct an audit. This assessment entails asking the question of What can go wrong Auditors focus on determining what the critical support processes are for a given audit process (Hunton, Bryant, Bagranoff, 2004). This enables auditor clearly to identify the controls that should be in place to safeguard the integrity of the process under an audit. The risk-based approach involves the client, the industry and environment in which the client operates, and the nature of the clients business processes (Hunton, Bryant, Bagranoff, (2004)). Hunton, Bryant, and Bagranoff state that without a thorough understanding, the auditor may fail correctly to identify the critical business processes and corresponding internal controls that he should evaluate (2004). Materiality also plays an important part in risk assessment because if a control is absent, [then] how material i s that control (Hunton, Bryant, Bagranoff, (2004)). Auditors may not test minor processes for control, after that the benefits will not outweigh the value. The Audit Program. The audit program includes the several components: the audit scope, objectives, procedures, and administrative details, such as planning and reporting (Hunton, Bryant, Bagranoff, (2004)). This program should document the workpapers because it serves as a template for the work to be performed. After the audit is completed, the audit program provides documentation as to who performed individual audit procedures and references to the workpapers where the results of each test and audit step can be viewed (2004). The Audit Program enables the audit to be tracked from planning to report. Auditors can use the template to distinctively define the audit projects scope, objectives, procedures, and administrative details. Gathering Evidence. Gathering evidential matter is the essential part of the audit. It provides the foundation for the audit opinion. According to Hunton, Bryant, Bagranoff, the ISACA Guideline 060.020.030 identifies several types of evidence (2004). Auditors can use the following but not limited to, as field work evidence: Observed processes and existence of physical items such as computer operations or data backup procedures, documentary evidence such as program change logs, system access logs, and authorization tables, and representations such as client-provided flowcharts, narratives, and written policies and procedures (Hunton, Bryant, Bagranoff, 2004). Auditors may request more information from the client if sufficient evidence is not retrieved to satisfy a given objective. If the auditor cannot obtain the sufficient evidence, he/she must give consideration of the materiality of the evidence and the effect on the scope of the audit (Hunton, Bryant, Bagranoff, (2004)). Auditor must realize that not all evidence is created equal. Forming Conclusions. After all the audit evidence is gathered, it is the auditorâ„ ¢s job to evaluate the evidence and form conclusions about whether the audit objectives were met and the sufficient (Hunton, Bryant, Bagranoff, (2004)). This conclusion is based on the procedures performed in arriving at an audit opinion. The auditor should also identify reportable conditions, which are any situation that comes to the attention of the auditor that represents a substantial control weakness (Hunton, Bryant, Bagranoff, 2004). The auditor conclusions will never be astonished to management personnel because auditors are to bring any anomalies to the attention of management when they are discovered. The auditorâ„ ¢s top priority is to identify to management any substantial weaknesses in internal control with material misstatements in the financial statements. The Audit Opinion. No standard audit report, just as it is no standard audit program. ISACA Guideline 070.010.010 provides guidance for items to be included in the audit report. The audit report may include, but no limited to items as: the name of the organization audited, title, signature, date, statement of the objectives of the audit and whether the audit met these objectives, and scope of the audit, including the functional audit area, the audit period covered and the information systems, applications or processing environments auditedâ„ ¢ (Hunton, Bryant, Bagranoff, (2004)).These items will enable the audit opinion to be thorough and conclusive for a follow-up. Following Up. The final stage of the Audit Life Cycle is follow-up. According to Hunton, Bryant, Bagranoff, after the auditor communicates audit results to the client and delivers the audit opinion to the client, the auditor will make provisions to follow-up with the client on any reportable conditions or deficiencies the audit uncovered during the course of the audit (2004). It may take longer for the client to reconcile when there are deficiencies, but auditor and client will agree on the extent and timing of the follow-up procedure during the exit interview. The follow-up may take the form of the following: a telephone call to management and subsequent documentation of the conversation, or the auditor may schedule additional audit procedures to satisfy all parties that management has corrected a material internal control weakness. Each of these six steps enables the auditor to conduct an effective audit. Events that might prevent reliance on auditing through computer IT auditing around the computer involves arriving at an audit opinion through examining and evaluating managements internal controls and them the input and output controls only for application systems. This may be cost effective to audit around the computer when IT systems are simple, clear audit trail exists, and high reliance is placed on user internal controls. Auditing through the computer is costly because you are reviewing the processing logic and internal controls that exist within the system, the records produced by the system, perform compliance test of the computer controls, and perform substantive test of account balances. By auditing through the computer auditors have the power to test an application control system more effectively. The objectives of application controls are to ensure completeness and accuracy of accounting records and the validity of entries made resulting from both manual and programmed processing. Challenges of working through the computer system cou ld be lack of visible evidence and systematic errors, lack of internal controls, lack of the availability of accurate data, and the length of time it is retained in a readily usable form. General controls are developed, maintained and operated, and which are therefore applicable to all of the applications. If there is a lack of general controls within a system, then the auditor can perform test data, integrated test facility, and a parallel simulation to contribute to the assurance of a specific general control because the application controls and the general controls are inter-related. Summation An auditing proposal consists of specific guidelines required to complete an Information System (IS) Audit. By conducting specific audits for each of the processing programs, Kudler Fine Foods can appropriately change any internal or external control issue that can create inaccurate data, untimely data and evaluate the risk associated with running the newly implemented computer automated systems. References AU Section 319. (2007). Consideration of Internal Control in a Financial Statement audit. Retrieved from: Bergranoff, Nancy. (2008). Information technology auditing. Retrieved from the University of Phoenix Library website: https://ecampus.phoenix.edu/content/eBookLibrary2/content/eReader.aspx Bergranoff, Nancy. (2008). Computer controls for organizations and accounting information Systems. Retrieved from the University of Phoenix Library website: https://ecampus.phoenix.edu/content/eBookLibrary2/content/eReader.aspx Bergranoff, Nancy. (2008). Core concepts of accounting information systems. Retrieved from the University of Phoenix Library website: https://ecampus.phoenix.edu/content/eBookLibrary2/content/eReader.aspx Hunton, J. A., Bryant, S. M., Bagranoff, N. A. (2004). Core concepts of information technology auditing. New York: Wiley Sons. Retrieved from https://ecampus.phoenix.edu/content/eBookLibrary2/content/eReader.aspx

Asia pacific

Asia pacific Diageo c consists of Australia, the People's Republic of China, Republic Of Korea, Japan, Siam, Vietnam, Singapore, Malaysia India and Nz. Diageo operates using several joint-venture partners in Asia Pacifi c. In Singapore, Malaya, Hong Kong and Macau, the People's Republic of China, Siam and Japan, Diageo directs nearly all its spirits manufacturers through partnership plans with Moà «t Hennessy. Diageo has created in-industry businesses in China (for manufacturers not a part of the partnership including Smirnoff and Baileys) and Vietnam (for most manufacturers). In Taiwan and Republic Of Korea, the own supply firms of Diageo deliver a lot of the manufacturers of Diageo. Throughout the year ended 30 Kirin and Diageo Brewery Co Ltd created a partnership lead to the increase goals of both firms and to increase supply of Diageo goods. Kirin today directs Smirnoff Ice and beer. Additional wine and spirits brands, which will not be written by both Kirin or the partnership, are managed by 3rd parties. In Malaya, Diageo's own and third-party drinks are made and written by means of a detailed enterprise (Guinness Anchor Berhad) where Diageo and its associate, Asia Pacifi c Breweries, get many share by means of a mutually managed joint venture firm. In Singapore, Asia Pacific Breweries brew and distributed the ale manufacturers of Diageo. In India, supply of both imported and locally-produced goods is realized by means of a mixture of Diageo's own supply v third party vendors. Deliver and a partnership continues to be created to make specific superior spirits that are nearby, the fi rst that was Master-Stroke. Pillsbury Mills Diageo got an expense in the shares of Common Mls around the removal of Pillsbury. Diageo marketed 50-million shares of frequent inventory Generally Mls and transferred an additional 4-million shares to Diageo and the British pension finance quit in order to become liate of Basic Mls for US government securities regulations goals then. Diageo offered its staying 25 zillion shares of typical inventory of Basic Generators. Hamburger King Dec 2002 Diageo finished the removal of Hamburger King on 1-3. Environmental facets Diageo attempts to fulfi l its obligations including through analyzing its influence about its particular guidelines associated with neighborhood and societal issues in addition to workers and the surroundings. Diageo h-AS established stretching goals to decrease its influence around the surroundings, and also to t the company, the towns where it manages as well as the earth. The exec environmental team that is operating accounts for establishing coverage. This year, the operating team modified and reissued Diageo's environment plan to refl etc the higher Dream the firm h AS for progress that is environment. The coverage is backed by the danger administration framework which supplies a system for tracking conformity and establishes execution standards of Diageo. As said In the plan of Diageo, the institution's measures about the health of the planet are intended in mild of current medical knowledge , nor ride on having complete proof specifi c harm, thereby assisting the notion of a preventative strategy. The launch of greenhouse gases - particularly carbon - comes with a direct effect on climatechange which, possibly indirectly or immediately, gift ideas substantial threat equally to earth along with company. The threat contain effects around the farming which the business depends for raw supplies, dislocation of the Firm's developments to supply or the character of customer need, and these of associates that are industrial or businesses. Diageo presumes the threats from climate-change may be mitigated if emits of greenhouse gases were enough reduced and, by its very nature, spent some time working for a long time to decrease immediate emissions (from powers) and in-direct pollutants (from electricity). Diageo recognises that its achievement as time goes by may count inpart to the abundance of the towns in the robustness of its own associations with these communities and which the firm manages. Helping long-lasting lasting projects in the communities where Diageo does company progress growth of the towns, employs workers, establishes the business's standing and improves its Associations with additional stakeholders as well as authorities. Diageo targets jobs that produce abilities, boost use of water, answer organic catastrophes, assistance workers and encourage efficiency. Diageo requires delight in its Report of neighborhood investment. Nearly all of the expense comes all over the world in a type of money, inkind contributions and offer period from companies. Additionally, it has help for the city characteristics of liable ingesting jobs and awards from the Foundation from the Accountable Drinking Finance of Diageo. As well as world-wide Projects, Diageo helps direct participation by workers to help towns that are neighborhood. In economic conditions that were tough, Diageo workers selected World Water Day-To reveal their dedication to the business's community plan through coordinated actions to get the Africa Water of Li Fe of Diageo plan. There were 30 ‘Make a Dash' occasions including enjoyable times, half-marathons, composing competitions as well as water conservation matches to love, in 20 states for their loved ones and workers. Over  £1.7 thousand was elevated and given to the Water of Existence 1Million Problem as well as additional neighborhood water tasks. Diageo manages worldwide and is a significant participator in the drink alcohol business that is brand-Ed. It offers worldclass manufacturers as well as a conduite group. The administration group needs to carry on its technique of growing globally, purchasing world-wide manufacturers and establishing revolutionary services and brands. Diageo redirects and creates a top range of wine, ale and brand-Ed superior spirits. The variety of superior manufacturers it creates and directs contains Captain Morgan bourbon, JB scotch whisky Tanqueray, Johnnie Walker whisky vodka Guinness stout In addition it also offers the submission privileges for the tequila manufacturers in a number of additional marketplaces and North America.

Robinson Crusoe As A Fully Secular Book And A Deeply Religious One Essay

Robinson Crusoe As A Fully Secular Book And A Deeply Religious One - Essay Example He was a tough man who had led a tough life: lifted as a dissident in the London of the Great Plague and the Great Fire; continuing Newgate penitentiary and the ridicule in ruined middle age; working as a top secret agent and an outrageous journalist until locked up again for debt and disloyalty. Defoe died old, and so might be accounted as a survivor, but he had beared a good distribution of authenticity, and his novels mirror that fortitude. Bloom studies for (1998, Pg 5-6), Defoe appears to be the slightest ironic of writers, and up till now Crusoe's tale is well versed by an irresistible irony. A fidgety vagrant, driven to travel and escapade by forces that he (and the person who reads) cannot understand, Crusoe is restricted to a loneliness that should to infuriate him by rotating him toward an intolerable inwardness. Nevertheless his wisdom succeeds, in spite of his obvious captivity. Defoe takes the contradictory path from the psychologist's path as he explains the consequences of sentiments on the body, not on the mind. Nowhere is this sturdy than in Crusoe's anguish as he visions a shipwreck: "After we had rowed, or rather driven about a league and a half, as we reckoned it, a raging wave, mountain-like, came rolling astern of us, and plainly bade us expect the coup de grace. It took us with such a fury, that it overset the boat at once; and separating us as well from the boat as from one another, gave us no time to say, "O God!" for we were all swallowed up in a moment." (Chapter 3, Wrecked On A Desert Island) Robinson Crusoe As A Fully Secular And Deeply Religious Book According to Ritchie (1997, Pg 98-99), Robinson Crusoe, it might be, is a story in focus. It is a masterwork, and it is a stunning success mainly because Defoe has all through kept constantly to his own intelligence of viewpoint. It is, we know, the tale of a man who is terrified, after many dangers and escapades, unaided upon a desert island. The meager proposal threat and loneliness and a desert island is sufficient to rouse in us the hope of some far land on the confines of the world; of the sun rising and the sun setting; of man, remote from his kind, threatening alone upon the nature of culture and the weird ways of men. "But in reality there are no sunsets and no sunrises; there is no solitude and no soul. There is, on the contrary, staring us full in the face nothing but a large earthenware pot. It was the first of September 1651; that the hero's name is Robinson Crusoe; and that his father has the gout." (Chapter 1, Start In Life) Robinson Crusoe thinks of God: "Sometimes I would expostulate with myself, why providence should thus completely ruin its creatures.... But something always return'd swift upon me to check these thoughts." (Chapter 1, Start In Life) 'God does not live". Crusoe believes of Nature, the fields "adorn'd with flowers and grass, and full of very fine woods," (Chapter 1, Star

American and Finnish Work Teams Essay Example | Topics and Well Written Essays - 750 words

American and Finnish Work Teams - Essay Example Working together calls for the team members to understand their role and cultivate trustworthiness for the benefit of the group. There are emotional difficulties, which helps the team members to build trust and work closely with both American and Finnish teams. Teamwork is demonstrated by hard work and effort put by each in the team to ensure that they achieve the team's goal. A divided team cannot meet their target in this competing world where everyone struggles to produce the quality product to remain relevant. Whether the work teams involves employees in corporations, students in learning institutions or members of clubs and societies teamwork must be a very important thing for success. The differences include the Finland teams have a very positive attitude towards what they do and participate in especially Sauna. It is interesting to find even small apartment fixed with little Saunas demonstrating their importance in the Finish culture and was not for business purposes. American teams engage in matters relating to business including the football teams, whose players are heavily rewarded unlike Sauna, which is meant for the very scenario. American work teams focus on the individualism especially in situations where individual members in football teams are praised. Losing teams in America are normally forgotten I they do nothing to improve performance and other lose their members. Recognition is common for team members of the winning teams and become famous for their work even in big corporations.

Louis XIVs Similarities to Machiavellis The Prince Essay -- essays r

Louis XIV was born on September 5, 1638, and ruled as King of France and of Navarre from May 14, 1643 until his death at the age of 76. He took over the throne a few months before his fifth birthday, but didn't actually assume actual control of the government until his First Minister, Jules Cardinal Mazarin, died in 1661. He was to become King of France after his father, Louis XIII, died of tuberculosis. He achieved the role of king by ways of hereditary monarchy, which is one of the ways to become a ruler, as stated by Machiavelli. Louis XIV is known as the 'The Sun King' and also known as 'Louis the Great.' He ruled over France for seventy-two years, which is the longest reign of any French or any other major European ruler and increased the power and influence of France in Europe, by fighting three major wars. These wars are known as the Franco-Dutch War, the War of the League of Augsburg, and the War of the Spanish Succession. Under Louis XIV, France achieved political and military pre-eminence, and also achieved cultural dominance with various cultural figures. He worked to successfully create an absolutist and centralized state. The way Louis XIV ruled over France was not quite the way his father ruled. Louis XIV was considered to have unruly nobility. Louis XIV was also in the process of reinforcing the traditional Gallicanism, which is a doctrine limiting the authority of the Pope in France. Also, Louis XIV began to diminish the power of the nobility and clergy. He achieved great control over the second estate (nobility) in France by essentially attaching much of the higher nobility to his range at his palace at Versailles, which required them to spend most of the year under his close watch instead of in th... ...urope began to imitate France in everything. French colonies abroad were multiplying in the Americas, Asia and Africa, while diplomatic relations had been initiated with countries as far away as Siam and Persia. Louis XIV died on September 1, 1715 of gangrene, only a few days before his seventy-seventh birthday. His reign lasted for 72 years, which made this the longest reign in the recorded history of Europe. Almost all of Louis XIV's children died during childhood. The only one to survive to adulthood, his eldest son, Louis, Dauphin de Viennois, died four years before his father in 1711, and left three children. Therefore, Louis XIV's five-year-old great-grandson Louis, Duc d'Anjou, the younger son of the Duc de Bourgogne and Dauphin upon the death of his grandfather, father and elder brother, succeeded to the throne and was to reign as Louis XV of France.

Children and the Effects of Television Essay

Television programs were created for children to learn everyday skills, but it can come to start affecting children today because they watch too much they start lacking in physical activity and some can become distant and violent. Studies have shown that children can become obese, violent and even dependent on television if watched too much television. Television can influence children in many different ways like becoming obese, become dependent on it too much; change school habits and even can become violent with watching different types of shows. It is time for parents to start standing up and take control over what and just how much their children watch television. It is said that children watch too much television even though some studies have proven that different types of children’s television shows tend to effect children in different ways also they learn new things faster. Shows like Blue’s Clues, Chuggington, Dinosaur Train, Mickey Mouse Club House, and Team Umizoomi are all filled with educational values that help children develop skills that they need. Blue’s Clues is a much liked show by children ages 2-4. According to â€Å"Common Sense Media† (2012), â€Å"In fact, Blue’s Clues does a very fine job of treating its young viewers as the multifaceted individuals that they are.† T his is very important to young children because it makes them feel as they are a part of something special when they watch shows like this. With these types of shows teach children how to have different types of important social skills, teamwork, science, alphabet, numbers, math problems and even have physical fitness in them which are some of the things that a child needs to know. With these types of show is just what children need to help them expand their brains. According to PEDÃÅ"K (2012) â€Å"Whichever program it may be, it has behavioral, mental and emotional effects.† (p.224).On the other hand more children are watching more television shows for an entertainment purpose which has no educational vales in them. Shows like Sponge Bob Square Pants, The Simpsons, Batman, and The Teenage Mutant Ninja Turtles which consist of having violence, rudeness, and poor role models for children are the ones that are shaping our children in this day of age. It is up to the parent to make sure that their children are getting the correct balance of fun, education, and physical activity to help them grow. Studies have shown that cartoons have the most major impacts on children because in the cartoons to children it is something done every day and ok to act out likes the character on television. According to â€Å"Kids Health from Nemours† (1995-2012),† Kids who view violent acts are more likely to show aggressive behavior† which has become an issue to many different children around the world today. Children are like little sponges soaking up everything they can because every little boy and girl wants to be like their favorite cartoon hero or character. How much time a child watches television is a major factor in children’s behavior and their physical health. Whenever parents allow their children to sit in front of the television and watch more than four hours a day then parents could be running a risk of their child to become more dependent on television to keep them entertained, and this can become very harmful to a child’s health, or to their mental state as well. It can be hard on a parent try to clean house, cook a meal, and even do school work with children becoming bored, and parents just do not have the time to spend with them and then so it seem to be a helpful tool to be able to help at the time for them to watch television. One of the things that you can do to make sure when the appropriate times and what is the appropriate show’s to watch according to â€Å"Kids Health from Nemours† (1995-2012),† Come up with a family TV schedule that you all agree upon each week. Then, post the schedule in a visible area (e.g., on the refrigerator) so that everyone knows which programs are OK to watch and when. And make sure to turn off the TV when the â€Å"scheduled† program is over instead of channel surfing.† Instead of giving your children television time when they experience boredom some suggestion to them is to go outside and make believe that they are the characters in their favorite learning television show. Another thing is get them some flash cards with math, spelling or any type of learning cards. If you distract children from television with something better then you will have a child that cares less about the television and more about playing with their learning games. Common assumption say that violent television shows can mold a child to be either violent when they get older or they develop a fear of being hurt. Children take what they see and apply it to what they do, kind of like the saying â€Å"Monkey see monkey do† type of thing. According to Willson (2008) â€Å"Wilson also shows that children’s susceptibility to media influence can vary according to their gender, their age, how realistic they perceive the media to be, and how much they identify with characters and people on the screen.† † (p. 87) Children need positive role models in their life and someone to look up to in life and most children have their television characters. Parents can usually see the signs in a child just by the way they are when watching a certain television show, and the way that they act if they cannot see the television show is a sign that a parent needs to watch the television show to see what it is that is addicting about the show to their child to make them act out. There are many different types of signs to help parents know if the show that your child is watching is appropriate for them or if it is not appropriate for them. Some of the signs that parents want to look for is if they have trouble in school, with drawn away from friends and family just to name a few, and if you see these problems then as a parent should step in and try to pull the child/children away from the television shows that they watch. Some say that it cannot be done but studies have shown that if there is more quality time spent between parents and their child/children then they will more than likely not have the desire to watch television. Over the past 2 weeks I have been conducting my own personal study on how to keep your children from watching too much television and kept some notes on the effects it had on them. They are more a fan of watching different television shows and not wanting to even play with their toys. So one day I went to the store and bout some board games, activity books, coloring books, learning flash cards and even some reading books. What it is that I have found is that if I just took an hour of my time to interact with them to help get them started and interested in one of the activity’s that I have bought and got them started on one of them with me that I could leave them and do my school work, house work and even cook dinner and not one-time did I hear the words â€Å"I want to watch television Aunt Becca!† So if parents just make the time to take time out of your time just to get them interested is a tremendous outcome in the end. Obesity is one of the most dangerous side effects that are found in children that watch more television than get out and do physical activities. When children watch television after eating or while eating breakfast, snacks, lunches, and dinner are found that they don’t want to get up, stop watching television and go outside and play with friends or siblings. Now they are doing nothing to help burn off the calories that they are consuming then they run a risk at becoming obese and develop other health issues later in life. According to â€Å"How T.V. Effects Your Child† (1995-2012), â€Å"Studies have shown that decreasing the amount of TV kids watched led to less weight gain and lower body mass index (BMI — a measurement derived from someone’s weight and height)†. One of the things that can help children avoid becoming hungry while watching television is by trying to minimize the commercials, because commercials are filled with yummy foods and snacks that they like to eat. One of the things to help with that would be when there is a commercial on pull them away to do some sort of activity like, clean their room, fold cloths, or just by even having them come in and explain what it is that is going on in their television show. Monitoring what children watch on television is one of the best things that you can do to keep our children from becoming obese, violent, dependent on television, and less disruptive in school. In conclusion there are many different pros and cons of television and the effects that it has on children can go both ways, but it is up to the parents to make sure that their children get the physical activity, mental education and correct role models that they need to make sure that they live a more healthier and active life style. Because our children are the future of America and parents want to make sure that their future is going to be a bright and active life. Reference: PEDÃÅ"K, Dr. Åž. B. (2012, January). A STUDY ON CHARACTERISTISCS OF PARENTS’ TV VIEWING AND CHILDREN’S OPINIONS ON THE CARTOONS THEY WATCHED. International Journal of Business and Social Science, 3(1), 224-233. How T.V. Effects your child. (2011). Retrieved from http://www.nemours.org/content/nemours/wwwv2/patientfamily/khlibrary/articles/21720.html Willson, B. J. (2008, Spring). Media and Children’s Aggression, Fear, and Altruism. , 18(1), 87-118.

A Research Paper On Lyme Disease - 1020 Words

Lyme Disease I chose to do my research paper on Lyme disease. During my research, I found a lot of interesting facts about Lyme disease. The disease is caused by bacteria, called Borrelia burgdorferi, which is only transmitted to humans when they are bitten by an infected tick. Lyme disease was first discovered in 1975, in Lyme, Connecticut, after a group of children were diagnosed with juvenile rheumatoid arthritis. This eventually led them to discover the bacteria Borrelia burgdorferi. The disease was given its name in 1982, after the town of Lyme, Connecticut. According to Center for Disease Control and Prevention, Lyme disease is the most commonly reported vectorborne illness in the United States. In 2014, it was the fifth most common Nationally Notifiable disease. Lyme disease is most prevalent in the northeast and upper Midwest. Your chances of acquiring Lyme disease can be greatly affected by where you live or travel to. Many outdoor activities put you at risk. Since deer tick s feed on mice and white-tailed deer, they are most commonly found in heavily wooded areas. Another risk factor of Lyme disease is having exposed skin. Since ticks attach easily to bare skin, being exposed in wooded or grassy areas will increase your risk. If you are bitten by a tick, the final chance of prevention is to remove the tick quickly and properly. In most cases, to infect it’s host, a tick must remain attached to the skin for at least thirty-six hours. If you safely remove the tickShow MoreRelatedThe Treatment And Prevention Of Lyme Disease1335 Words   |  6 PagesThe Treatment and Prevention of Lyme Disease This document will provide in-depth research on the treatment and prevention of Lyme disease. Lyme disease is explained by The Centers for Disease Control and Prevention (2015) as being â€Å"caused by the bacterium Borrelia burgdorferi and is transmitted to humans through the bite of infected blacklegged ticks† (What is bacteria? Section, para. 1). As explained, Lyme disease is spread through vector-borne transmissions. A vector-borne transmission is theRead MoreHealth Promotion Program Proposal On Lyme Disease Prevention1634 Words   |  7 PagesProposal on Lyme disease Prevention My health promotion program will focus on Lyme disease. My state-Maryland is number one in the list of top ten states for Lyme disease in United States. According to Physicians Now (2016), Although there were fewer cases of Lyme disease reported in 2012 than in previous years, the illness is still more common in Maryland than in many other states. There were 1,113 confirmed cases and 538 suspected cases in 2012, according to the Centers for Disease Control andRead MoreThe Pathophysiology Of Lyme Disease1564 Words   |  7 PagesPathophysiology of Lyme borreliosis Lyme borreliosis or Lyme disease can be devastating both physically and mentally for victims. The disease is transmitted by a vector, specifically a tick, which infects their host by biting and infecting them with pathological spirochete bacteria known as Borrelia burgdorferi (Muschart Blommaert, 2015). There are several species of Borrelia globally, and as a group, the bacteria are referred to as Borrelia burgdorferi sensu lato (Pearson, 2015). The disease originatedRead MoreThe Common Vector Borne Diseases1313 Words   |  6 PagesLyme Disease Lyme disease is one of the most common vector-borne diseases in the United States that affects multiple systems of human body. It is caused by spirochete Borrelia burgdorferi and is transmitted to the humans via the bite of an infected black-legged (deer) tick. Unlike other insects, ticks after biting, remain attached to the body for several days or weeks before it falls off by itself. The tick must be attached for 36-48 hours or more before it causes infection (CDC, 2016, pg.3). EvenRead MoreSymptoms And Treatment Of Lyme Disease1997 Words   |  8 PagesIntroduction Lyme Disease is the number one tick-borne disease in the United States and in Massachusetts. It is considered a vector disease because it is spread through the bite of a black-legged tick (also known as a deer tick) that carries the bacterium, Borrelia burgdorferi. Lyme was first diagnosed in 1975 in Lyme, CT and the bacterium that causes Lyme was discovered in 1982 by Willy Burgdorfer (Todar, 2012, p. 1). Lyme disease spreads rapidly and can impact many different organ systemsRead MoreLyme Disease And Its Effects On The United States2030 Words   |  9 Pagesinfectious diseases in the United States. These arachnids can host a scary medley of infectious bacterium, and they are increasing at an alarming rate with one CDC graph showing their numbers have almost tripled since 1995 (Lyme Stats). Some point to greater awareness, other point to climate change, while we don’t know exactly why their reach is growing we do know we have to be wary of the diseases they carry. While not all ticks are hosts, ticks carrying the Borrelia bacteria known for causing Lyme diseaseRead MoreA Research Study On Lyme Disease3615 Words   |  15 PagesLyme Disease 1. My name is Thomas Porter and I am a rising senior at Hilliard Davidson High School. In the near future, I hope to attend Ohio State University, Johns Hopkins University, or University of Pennsylvania and study neuroscience or biomedical engineering. Currently, I am trying to build my background in biomedical sciences and meet people with similar interests as me through the Mechanisms of Human Health and Disease class. I hope to someday become a physician-scientist researching neuroplasticityRead MoreThe Microbiology Of Lyme Disease2421 Words   |  10 Pagesyou think of when you hear Lyme disease? I asked my brother, just for fun, to see what his response would be, and his response was too good not to share. He said â€Å"Yeah, Lyme disease is when limes turn gross.† I can’t make this up! Sorry, Landon, not quite. Lyme disease is a rather increasing epidemic, not only in Iowa but also in great numbers on the east coast states. Throughout this paper, I will be discussing what Lyme disease is, the microbiology of Lyme disease, how one can get it, the typicalRead MoreLyme Disease : An Infectious Disease1849 Words   |  8 PagesMy research subject is Lyme disease. This is also known as Lyme Borreliosis or just Lyme for short. Lyme disease is an infectious disease of Borreliosis bacteria that is spread to humans via Ticks.   It is a bacterial infection caused by Borreliosis Burgdorferi, a type of bacterium called spirochete. Spirochetes are long, thin spiral shaped bacteria that wiggle and spin to propel through the bloodstream. Once in the circulatory system, Lyme can spread to other parts of the body and cause a varietyRead MoreLiving The Environment : Bacteria1356 Words   |  6 Pagesby either passing them quickly through the flame 2-3 times, or cover with 95% EtOH for 1 minute, and let slide air dry. Cover the slide with Methylene blue and leave it for 30-60 seconds. Wash off excess stain with ddH2O, and gently blot smear with paper towel. Cover slip the smears and observe microscopically (with oil and 100x objective). This procedure was used to do the experiment. Places where bacteria was obtain: The places where the bacteria are found commonly were selected. Bathroom stall