A Bio Social Spiritual Lens - 1333 Words

1. Comment on the passage on page 54 that begins Most of the craziness in this world-violence, addictions and frenetic activity comes from running away from pain. Disguising a person s name (if you use one) and applying the value of confidentiality, discuss some of your observations at your field placement of people (or perhaps even staff or the organization as a whole) in pain. Using a person in environment perspective and a bio-psycho-social-spiritual lens, discuss your findings. (Hint: use this question to get ready to informally present a case or pertinent clinical example during small group in the next few weeks.) I had the pleasure to speak with a young lady that fits this description perfectly. It’s sad, but true about†¦show more content†¦Lately, she has been seeking guidance and support to rebuild her spirit and faith. In regards to Melanie’s road to recovery there was several suggests to help her get back on track. The first was to seek professional help for and assessment of a physical, mental, and emotional state. While exploring these avenues, I also suggested mediation. I discussed mediation with her because it has been beneficially to me and I thought it would be something she could try when she began to feel that things were overwhelming. Also, meditation is free and it can be practiced in the comfort of your home or anywhere you feel comfortable. To conclude, this observation of Melanie was conducted over a three to four week period. I’m happy to report that Melanie is doing much better, although many of her troubles still exist, she now has resources, a support team, and coping methods to help her get through this traumatic experience. 2. How do you personally define happiness? What makes you happy? When I approached this statement I pondered for quite a bit. It was a bit depressing. Happiness should be exactly what it says being happy. For me, there was a period that happiness did not exist and when I reflect about this period its becomes overwhelming. This chapter in my life was dark and didn’t think that I could ever truly be happy again. With that being said, happiness to me is peace of mind,Show MoreRelatedThe Stepping Stone Of Theory1279 Words   |  6 Pages The Stepping Stone of Theory: Biopsychosocial Spiritual Assessment Lindsey Hathaway Virginia Commonwealth University â€Æ' Introduction: The Use of Theory in Social Work Social Workers use theory as a lens through which to understand interactions around them and in the lives of their clients. Theories are attempts to describe the interactions between individuals, families, organizations, policies, and social groups. In clinical social work, a theory is the basis with which one is able to assessRead MoreThe Theories Of Sister Callista Roy s Adaptation Theory And Virginia Henderson1729 Words   |  7 Pagesothers. A scholar with a degree in sociology as well as nursing, and her involvement as a Sister in the church showed a true dedication of service of others. (Parker Smith, 2010, p. 168). The Adaptation Model looks at a patient’s health through the lens of adaptation, being able to change based on environmental factors whether they are internal or external Shah, M. (2015). Compare and Contrast of Grand Theories: Orem’s Self-Care Deficit Theory and Roy’s Adaptation Model. International Journal of NursingRead MoreBio-Psychosocial Assessment2702 Words   |  11 Pagesreceive proper treatment then one day it will come back to affect the patient. Military History The patient was admitted to the military immediately when she left her first which she got after completing high school. Besides that cultural Issues or Spiritual issues and bisexual, identity with Roman Catholic Church contribute a significant part of her daily life. She discusses wanting to get a wooden crucifix for her house Medical History: During the second session, the patient found out that she hasRead MoreGias Addiction to Heroine2008 Words   |  8 Pagesmuch awareness and understanding for those whom are struggling with substance misuse. Addiction has played a major role in my immediate family life. Over the years, I have realized that addiction does not discriminate on a basis of race, gender, or social status. Based on my personal experiences, the perspective I have of addiction is that it is like a disease. It does not just affect the individual; it also affects everyone the individual comes into contact with. Addiction overall, is not just associatedRead MoreA Pragmatic View of Jean Watson’s Caring Theory6976 Words   |  28 Pagespractice. Objectives Describe the general aspects of Watson’s caring theory. Describe how Watson’s caring theory can be applied to clinical practice. Describe the person through Watson’s caring lens. Describe the person’s health through Watson’s caring lens. Describe nursing through Watson’s caring lens. Key Words: Watson’s caring theory, clinical caritas processes, transpersonal caring relationships, caring occasion, clinical application of Watson’s theory Abstract As most health care systemsRead MoreAravind Eye Care System Case Analysis8210 Words   |  33 Pagessuperficial way but with a deep commitment and faith that guidance comes from a higher level of consciousness. Then one is able to work with the great confidence that comes only with that faith and realisation that we are all part of a spiritual capacity or spiritual power. It is then that all of nature works with you. You don t feel that you are a superior being but you are an instrument in the hands of a higher force and it is in that spirit that we meet our day to day struggles and successes. Read MoreCancer And The Canadian Cancer Statistics Essay2176 Words   |  9 PagesThey argue that there has been little progress on the war against cancer. To begin with, I will look at what cancer is. I would like to look at cancer as a disease and the social determinants of this perspective. I would then like to investigate cancer as an illness and look at the narrative of this experience including its social determinants. Finally, I will address the differences and similarities between the two. Cancer is listed as the second most common cause of death in western countries;Read MoreThe Dsm And The Systems Of Psychotherapy2633 Words   |  11 Pagesinsurance companies. The complexity of the human mind and all of the working of psychopathology cannot be limited to a single book. Practitioners are bound by the DSM-5 as a universal communication system. The DSM-5 is a medical approach to a bio-psycho-social-spiritual malady. Diagnosis in the DSM is the classification of a mental illness or other problem by interpretation of the symptoms. Pathology of medical ailments is characterized by and organ, defect, and symptoms. Psychiatry seems to only have theRead MoreHolistic Approach14986 Words   |  60 PagesHolistic approach: Meaning: Holistic approach to patient care incorporates the mental, emotional, physical and spiritual health of the individual. It explores the connection between mind, body, spirit and environment. Holistic healing includes a wide range of therapies with inherently complex philosophies about the prevention and treatment of illness. Questions still exist as to the safety of complementary and alternative medicine (otherwise known as CAM), which are an integral part of holisticRead MoreEssay about The Razors Edge Study Guide23742 Words   |  95 Pagesthey exist, are offprint from Beachams Encyclopedia of Popular Fiction: Social Concerns, Thematic Overview, Techniques, Literary Precedents, Key Questions, Related Titles, Adaptations, Related Web Sites.  © 1994−2005, by Walton Beacham. The following sections, if they exist, are offprint from Beachams Guide to Literature for Young Adults: About the Author, Overview, Setting, Literary Qualities, Social Sensitivity, Topics for Discussion, I deas for Reports and Papers.  ©

Nuclear Waste Policy Act Of 1982 - 1205 Words

The Nuclear Waste Policy Act of 1982 was enacted and passed by Congress based on bipartisanship between parties of congress, recommendations from various interest groups, and presidential leadership from Jimmy Carter and Ronald Reagan. Authoured by the 97th U.S. Congress, this policy aimed to create both a safe and permanent repository to store highly nuclear nuclear waste left over from the production of nuclear weapons in the 1950’s. Up until the bill was signed into law, the disposal of nuclear wastes was widely unmanaged. Residue from reactors and other facilities were kept in temporary storage units, however they were considered ineffective in the long term.(Mcalester, 2010) As stated in a paper by Brett Madres (2011), nuclear wastes can remain potently radioactive for extended periods of time. Recognizing the need to create a long term repository to safely store nuclear wastes, Congress passed the Nuclear Waste Policy Act of 1982 due to bipartisanship efforts between the Democrats and Republicans, cooperation from numerous interest groups, and nuclear policy initiatives from both Presidents Carter and Reagan. The need for a permanent and efficient depository for nuclear waste was a growing problem in the United States. The federal government had failed to administer the issue over the storage of our nuclear wastes. Despite efforts to recycle and reuse nuclear fuel, it presented another problem. Myers (1986) explains that this process isolates the plutoniumShow MoreRelatedInformative Speech Template Essay993 Words   |  4 PagesMountain as a potential nuclear waste repository, and the resulting failure of the project due to government inaction. Introduction I. Attention-getter: Imagine your old community swimming pool filled with trash. 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But there is one problem in particular that will probably out-live our generation and the generation which has created it. If properly contained and monitored, it has little affect on us and our environment. However, once it is free of its containment, it is a destructive and deadly force. This

Accounting Theory and Current Issues Financial Auditor

Question: Describe about the Accounting Theory and Current Issues for Financial Auditor. Answer: Introduction The management of a firm decided to take up an audit that is to be done for the financial statements which designed to be presented. This auditing is to carry out by the auditor who is appointed and is intended to give a clear and accurate evaluation of the companys financial details by attaining the moral, ethical and professional obligations towards the stakeholders and investors (Deegan, 2012). Therefore to make the clear report for the financial statements, all the ambiguities must be taken into consideration which makes the details about all the revenues, assets and the expenses. Auditor must be that must honest for the particular task by addressing the stakeholder about all the interests and the total management of the firm (Abernathy et al, 2015). Discussion of the steps needed to consider before accepting to do an audit and applying them to BSF Ltd. It is mandatory for an auditor before taking up the task to check out for the guidelines whether it is ethical or professional. The accountant that is willing to take up the task must aware of the situation that the task can act as a threat which can affect its integrity. This concept basically gives idea about the overall knowledge of the auditor about the client, outline of work, activities of the business, all the nature and the complications related to the task before making the decision for choosing the task (Dyckman Zeff, 2014). Before the choosing of the task, the guidelines to be followed with utmost care before the acceptance of any new proposal, therefore if having any type of risks the task must be rejected. Once the Auditor is finalised by the client, the firm must definitely evaluate the task with that much sure shot objectivity. The absence of the objectivity cannot be compromised. Again if there are few partners for the particular task then there would have some potential threats which must be identified and treated by the team of audit (Libby, Tan Hunton, 2015). Due to any type of threats or any type of risks the proposal cannot be always cancelled, rather to take some steps to avoid those risks is better to carry on the audit work (Messier Jr, 2016). The auditor is intended to identify any of the conflicts attached to the task so that there must be have measures which are taken while the evaluation of task for safeguard which will be helpful for the avoidance of the risks (Crawford Lepine, 2013). The auditor before taking any task must check its capacity and skill specialization must have the evaluation of the work based the quality of the client, if the client is like of BSF. If the task has been accepted by the auditor without evaluating the capacity then there will have a severe threat to the self interest of the auditor. Whether the audit firm should accept the role of doing an audit of BSF Ltd., if the inherent risk of the BSF Ltd. is estimated as 90% and the control risk and detection risk are estimated at, respectively, 5% and 80% Auditing is the work which at every instance includes many types of risks whether it is inherent, detection or control risk. The risks of audit can be said to be as the time of decision of eth auditors regarding the task. The inherent type of risk of the audit comes in the place where there is any issue in the financial statement as a result of the misstatements by any means which basically happens in the application of different forms of controls. The case of inherent risk takes up the case of the BSF where the same issue has happened (Miller Power, 2013). The work that has been carried by BSF can be said to be qualitative and highly subjective which usually have the high risk of the inherent. In that place the BSF is also having the control risk which is said to be 5%. This type of risks is having its foundation due to the issues in the control mechanism which supposed to be subjected for the detection of the misstatements (Hall, Hunton Pierce, 2015). The BSF is such an organization where there are provisions for the checking of these misstatements by specific measures which accounts towards the BSFs internal control which must be effective as required. The organization of BSF is having the amount of issues or risks just because of not having a well defined management with high positions and size which sometimes take sup measure to handle the situation and sometimes applies the internal control of the organization (Hunton Weir, 2015). Another type of risk is the detection risk which is described by the inefficiency of the auditors in solving the issues and finding of the misstatements which are basically intended to create a risk to management of the firm (Gold, Hunton Gomaa, 2015). When the auditors usually fails in its work of detection of the misstatements in those financial statements then the whole total process of auditing will be found as detrimental with respect to the interest of the user but it is also said that this issue can be rectified by taking the samples for observation to reach the final statement. The model that is meant to give the overview of the audit risk process by the team of audit, then all the three risks, i.e.., detection, control and inherent, there will be multiplication of these three. Audit risk = Inherent risk x Control risk x Detection risk The determination of the inherent and the control risks are being done in a formal manner which is basically intended for the team discussion. It is also evident that if there is any type of over risk in the particular task, then the task will not be accepted. Therefore it is said that before choosing the task every type of pros and cons must be checked with respect to the capacity of the auditor (Schnader, Bedard Cannon, 2015). The amount of the detection risk is always lower to the inherent and control risk, even if sometimes the inherent goes higher with lower amount of control then also the detection will be lower amount only. But taking the case of BSF into consideration, then there is always a rise in the risk of both the inherent and detection. Therefore the calculation of the total audit risk is done: Audit Risk = Inherent Risk x Control Risk x Detection Risk = 0.9 x 0.05 x 0.8 = 0.036 or 3.6% The value that came from the calculation somehow can be said as moderate as per the terms of general audit norms which says if the value is less than 10% then said to be moderate. Therefore the amounts of risk involved in the audit of BSF Ltd.is lower which is definitely to be accepted (Bonin, 2013). List and discussion of what should be included in an audit program for the BSF Ltd. The process of audit is mostly carried out by the team of audit which gives the total idea of procedure that is required for the collection of the evidence of the audit. This process will start until and unless there will have a clear understanding of the matter of understanding of the process of accounting which is generally noticed in the case of BSF Limited (Hunton Weir, 2015). This process is basically carried out in a process of vivid understanding for the total scenario. The proposal for the audit programme must be total collection of below criteria: The monthly financial report, quarterly financial report, account listing chart, balance trail of the company in the year end, review work of the auditor, funding and report list, the opening balance checking, relevant ledgers checking, the bank deposit summary, bank statement of the account, details of the bank transactions, large transfers and their authorization, checking of the creditors for liabilities, checking the bank paym ent interests with the verification of the loan amount with long term and short term interests (Crawford Lepine, 2013). Discussion of any concerns the auditor should have for the full set of journal entries of the RD transactions from 2013 to 2016. Before the start of the auditing work, the auditor team must go through the journals to get an emphasis on the control of the work which will be helpful for the client firm department of accounting. Basically they keep an eye on the accuracy of the work that is to be done by the external auditors in unearthing the financial irregularities. There are many researches that are done on the BSF and many resultants are there to give a success in the auditing activity of the auditor which makes the use of the market tools by satisfying the needs of the customer (Parker, 2012). To have that accurate auditing system, there will have to be many research and development for making the plan to get the targets identified and fulfilled. The reports that are got from the researches of the BSF to check the commercial potency are to match with the marketing reports to get a successful report (Parker, 2012). The costing of the research to carry out on the BSF is mostly to be sent on the material collection and the capital equipment which takes the account for the capital and all the expenditure. Therefore there must have the total expenditure which is subjected to the team of audit and established in the market to larger extends (Abernathy et al, 2015). CSIRO has given a grant of a particular amount that is basically spent on a purpose of demarcation, out of which $400 million is spent, which the management must describe in detail about any of the deviation of the financial matter. In a triple-bottom line addendum (i.e. addition) to their GPFS, BSF Ltd. description of their research being socially responsible and environmentally friendly. Whether I am willing to sign-off on that statement as being true and fair Basically the word triple bottom line is intended towards the traditional reporting extension which takes into consideration about the social, environmental and economic all performances that takes place in a firm which has been approached by Freer Spreckley. This triple bottom line concept has been very well done by the BSF Ltd in preparing the whole report of the financial statement. These processes that are carried out are said to be environment friendly and very social but if it is take in the perspective of audit there will be exaggeration in it. Therefore the approach that is being given in some instances is restricted by many classes of people which led to the change in the work procedure of the firm (Miller Power, 2013). All the discussions show that at initial stage there is a restriction for the establishment for the approach but afterwards there is rectified, due to which the hesitation of the auditor to sign the documents also made a new way that says to mention all the details in the report or endorsement that are resultant of the research. This report or endorsement also can be subjected for the further discovery process. BSF Ltd. management asserted in a prospectus that the patent values were predicted on BSF Ltd. having exclusive control over the bacteria-based feeds technology. Whether I am willing to sign-off on that statement as being true and fair. The question raise here asks regarding the signing of statement, so the answer for it will be yes. As the auditor is very much willing to do the same after going through the all types of researches that are done on the market upon which the documents are being prepared. Basically the patents value is noticed depending upon its ability of it for the revenue generation, which the management also knows. If the market is not having any more competition then also the duplication of it will be time taking by any means due to which the firm will not be subjected to face any type of such difficulty basing on the market competition (Schnader, Bedard Cannon, 2015). Therefore the patents value in future is expected to be changed with the change in the condition of the market. If once the team gets the evaluation completed according to the conditions of the market then the auditor will no subject any apprehension to this issue. References Abernathy, J., Hackenbrack, K.E., Joe, J.R., Pevzner, M. and Wu, Y.J., 2015. Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements: Participating Committee Members.Current Issues in Auditing,9(1), pp.C1-C11. Anderson, U.L., Gaynor, L.M., Hackenbrack, K.E., Lisic, L.L. and Wu, Y.J., 2014. Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2013-009, Proposed Rule on Improving the Transparency of Audit: Proposed Amendments to PCAOB Auditing Standards to Provide Disclosure in the Auditor's Report of Certain Participants in the Audit: Participating Committee Members.Current Issues in Auditing,8(2), pp.C1-C7. Ball, R., 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs.Accounting Horizons,27(4), pp.847-853. Beattie, V., 2014. Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework.The British Accounting Review,46(2), pp.111-134. Bonin, H., 2013.Generational accounting: theory and application. Springer Science Business Media. Crawford, E.R. and Lepine, J.A., 2013. A configural theory of team processes: Accounting for the structure of taskwork and teamwork. Academy of Management Review,38(1), pp.32-48. Deegan, C., 2012.Australian financial accounting. McGraw-Hill Education Australia. Dyckman, T.R. and Zeff, S.A., 2014. Some methodological deficiencies in empirical research articles in accounting.Accounting Horizons,28(3), pp.695-712. Gold, A., Hunton, J.E. and Gomaa, M.I., 2015. Retraction: The Impact of Client and Auditor Gender on Auditors' Judgments.Accounting Horizons,29(3), pp.743-743. Hall, T.W., Hunton, J.E. and Pierce, B.J., 2015. Retraction: Sampling Practices of Auditors in Public Accounting, Industry, and Government. Accounting Horizons,29(3), pp.747-747. Hunton, J.E. and Weir, B., 2015. Retraction: Performance of Accountants in Private Industry: A Survival Analysis.Accounting Horizons,29(3), pp.751-751. Hunton, J.E., Benford, T., Arnold, V. and Sutton, S.G., 2015. Retraction: The Impact of Electronic Commerce Assurance on Financial Analysts' Earnings Forecasts and Stock Price Estimates.AUDITING: A Journal of Practice Theory,34(3), pp.203-203. Hunton, J.E., Libby, R. and Mazza, C., 2015. Retraction: Financial Reporting Transparency and Earnings Management.The Accounting Review,90(4), pp.1711-1711. Libby, R., Tan, H.T. and Hunton, J.E., 2015. Retraction: Does the Form of Management's Earnings Guidance Affect Analysts' Earnings Forecasts?.The Accounting Review,90(4), pp.1713-1713. Messier Jr, W., 2016.Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory.The Academy of Management Annals,7(1), pp.557-605. Parker, R., 2012. Comparative international accounting.Financial Times, Prentice Hall. Schnader, A.L., Bedard, J.C. and Cannon, N.H., 2015. The principal-agent dilemma: Reframing the auditor's role using stakeholder theory.Accounting and the Public Interest.