The nature, incidence and ethical issues of creative...

The nature, incidence and ethical issues of creative accounting 1.1 Introduction Creative accounting is also called â€Å"Earnings management† which is known as the manipulation of financial information. The term can be defined in many ways. Initially we define it as a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business (Naser, 1993, p.59). Creative accounting, at root, is the origin of numerous accounting frauds. Many accounting scandal cases (like the scandals in Enron, WorldCom, and other firms) in the past few years had happened with the result of collapse. Most of these scandals were conducted by the senior management of organisations and many victims†¦show more content†¦Therefore, managers or directors mean to depict good performance and position by manipulating figures hence in such way the stakeholders will be shown positive indicators from the financial statements. By this way, investors will more likely to be attracted and given confidence with this superb financial report. This can be achieved by modifying the figures in the statements using the tricks of creative accounting. In addition, how many bonuses directors will receive in a year may base on the percentage of the profit reported (Shafren, 2009). For this reason of their private interest, directors may manipulate financial figures to meet the ir desire. Lttner, Larcker and Rajan (1997) have the same perspective. They illustrate that when the directors or managers private interest (such as stock options and bonuses) is rely on the performance of the company, they are more likely to use creative accounting to manipulate the figures in order to achieve their favourable results. Another motivation of creative accounting is the positive effect that the income smoothing brings to the valuation of security and reduces the risk for the analyst. â€Å"Where management observes a gap between analysts’ expectation and the actual performance of the company and when major capital market transactions are being expected†Show MoreRelatedThe Failure Of The External Audit Function2628 Words   |  11 PagesQ1 Accounting firms have evolved during the last three decades to the point where they become so diversified and generated more earnings as opposed to what they have traditionally offered in basic services. This development carried their culture toward profit maximization and cost efficiency, they started to operate similar to every other business where competition and customer satisfaction and retention are paramount. Business ethics, individual ethics, and public interest orientation were decliningRead MoreFraud Triangle Not Good Enough3956 Words   |  16 Pagesstructure CEO as businessman Businesses led by owners 2000s Matrix organizations Autonomous authority Multiple vendors and global trading partners Global reach Performance-based pay CEO as celebrity Businesses led by managers and directors Issues With the economic downturn forcing budget cuts, reorganizations, and work force reductions, the pressure on corporations and key individuals to meet performance targets is elevated. So too is the risk of fraud. Each corporate change presents yetRead MoreOrganizational Fraud9733 Words   |  39 PagesORGANIZATIONAL FRAUD [pic] Submitted by: Amit Goel(amigoel@gmail.com) Mohit Goel Executive Summary For many organizations, â€Å"getting it right† or â€Å"getting it wrong† is a matter of survival. 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Scoping andRead MoreThe Accounting Profession and Nat39077 Words   |  157 PagesTHE JOURNAL OF ACCOUNTING ANAN Volume 1, No 1, March 2009 Published by: Nigerian College of Accountancy, Jos Postgraduate Professional College and Training Arm of ANAN ...Advancing the Science of Accountancy EDITORIAL BOARD Prof. Edet Robinson Iwok, Ph.D, FCNA Prof. A. A. Okwoli, Ph.D, FCNA Prof. Abimaje Akpa, Ph.D, FCNA Prof. B. C. Osisioma, Ph.D, FCNA Prof. Edet B. Akpakpan, Ph.D, FCNA, Prof. A. C. Ezejulue, Ph.D, FCNA Prof. A. S. Mikailu, Ph.D, FNIA Chairman, Education, TrainingRead MoreEsquel Group14861 Words   |  60 Pagescurrent operations, i.e. a summary of the organization’ environmental, economic s and social performance. 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Narrative of the Life of Frederick Douglass Essay - 907 Words

Narrative of the Life of Frederick Douglass The tone established in the Narrative of the Life of Frederick Douglass is unusual in that from the beginning to the end the focus has been shifted. In the beginning of the narrative Douglass seems to fulfill every stereotypical slavery theme. He is a young black slave who at first cannot read and is very naà ¯ve in understanding his situation. As a child put into slavery Douglass does not have the knowledge to know about his surroundings and the world outside of slavery. In Douglass’ narrative the tone is first set as that of an observer, however finishing with his own personal accounts. When first introduced to Douglass and his story, we find him to be a young slave boy filled†¦show more content†¦Instead of creating a tone that centers on the lives of slaves around him, Douglass grabs the reader’s attention by shifting the tone to more personal accounts. By centering on his own personal story, Douglass is able to capture the attention of his audience. With a more detailed description of events taking place, the reader is trapped into that time period, being able to live out the experience with Douglass. Frederick Douglass’ quest for freedom almost becomes a quest for the reader as well. The tone set during this section of the narrative shows Douglass to be much more in charge than he was as a child. A confident slave, Douglass anticipates his freedom, yet also creating a freedom for himself while still enslaved. It is at this time that Frederick Douglass learns one of the greatest freedoms of all. He is set free, in an educational sense. Douglass has been taught a few reading lessons form his mistress. Soon after his master discovers this, and commences the teaching at once. Soon thereafter, Frederick Douglass uses some smart tactics to resume his learning. He in a sense manipulates the children around him into teaching him how to read and write. This grand achievement taught Douglass something, as he says, â€Å"From that moment, I understood the pathway from slavery to freedom. It was just what I wanted, andShow MoreRelatedNarrative Of The Life Of Frederick Douglass987 Words   |  4 PagesLife of Frederick In the â€Å"narrative of the life of Frederick Douglass an American slave written by himself† Frederick reveled to audience the time he was living as a slave and the moments of brutal treats for example psychological, emotional and physical abuses. He was suffering terrible moments during his 20 years as a slave in the twentieth century. In addition, he describes in his own words the strategies he used to escape from the slave holders and to be free. This story the â€Å"Narrative of theRead MoreNarrative Of The Life Of Frederick Douglass Essay1102 Words   |  5 PagesDate Narrative Of The Life Of Frederick Douglass Writing in the favor of black people has always remained controversial from the very beginning. Critics regard such writing as â€Å"a highly conventionalized genre† indicating that â€Å"its status as literature was long disputed but the literary merits of its most famous example such as Frederick Douglass s Narrative of the Life of Frederick Douglass†¦are widely recognized today.† (Ryan:537) Despite of such severe resistance, writers like Douglass have pennedRead MoreThe Narrative Of The Life Of Frederick Douglass1566 Words   |  7 PagesThe â€Å"Narratives of the Life of Frederick Douglass† is the story of Frederick Douglass’ life from the time he was born into slavery, to the time he escaped to freedom in the north. When Douglass wrote this book, slavery was still legal in a large portion of the United States. After Douglass’ escape to freedom and his continuation of his education, he became an abolitionist through his works of literatu re and speeches. In â€Å"The Blessings of Slavery†, by George Fitzhugh he states that southern slavesRead MoreNarrative Of The Life Of Frederick Douglass1257 Words   |  6 PagesBook Review By Mary Elizabeth Ralls Narrative of the life of Frederick Douglass: An autobiography written by Frederick Douglass Millennium publication, 1945edition 75 pages Frederick Douglass whose real name was Frederick Augustus Washington Bailey approximately birthdate is in1818, the month or day is not known, he died in 1895. He is one of the most famous advocates and the greatest leaders of anti-slavery in the past 200 or so years.Read MoreNarrative Of The Life Of Frederick Douglass Essay1498 Words   |  6 Pagessoutherners believed that one of the most essential means of life was slavery. In the novel, Narrative of The Life of Frederick Douglass, Douglass challenges and debunks the idea of slavery being a necessary part of the white lifestyle; many pro-slavery arguments consisted of religion justifying slavery, slaves being â€Å"easily manipulated†/ignorant, and slavery keeping the southern economy from disappearing (The Proslavery Argument). Frederick uses personal experiences and other tactics to expose theRead MoreNarrative Of The Life Of Frederick Douglass1730 Words   |  7 PagesOne of the most well-known slavery narratives wa s lived and written by Frederick Douglass, Narrative of the Life of Frederick Douglass. Frederick Douglass was a civil rights activist who was born into slavery on a plantation in eastern Maryland in February 1818. His exact birth date is unknown, he states in his narrative, â€Å"I have no accurate knowledge of my age, never having seen any authentic record containing it.†2 His birth name was Frederick Augustus Washington Bailey, which was given by hisRead MoreThe Narrative Of The Life Of Frederick Douglass1363 Words   |  6 Pages In The Narrative of the Life of Frederick Douglass, Frederick Douglass portrays the importance of education because of its influence in leveling the playing field between the races in the 1800s. Education and knowledge are themes that are heavily dwelled upon throughout the novel, inspiring the reader to see the full power of such important ideals and to take the full advantage of both at all times. Douglass gives the reader a new appreciat ion for education as he delivers his message regardingRead MoreNarrative Of The Life Of Frederick Douglass1255 Words   |  6 PagesFrederick Douglass, throughout Narrative of the Life of Frederick Douglass, uses religion to get many of his points across. In one way, religion plays a huge role in Douglass’ ability to become literate throughout the text. With the Bible and other Christian texts, Douglass is able to further his ability and the ability of others to read. This becomes important because as Douglass points out the slaveholders believe a literate slave is not a good slave. This union of literacy and religion show theRead MoreThe Narrative Life Of Frederick Douglass1583 Words   |  7 Pages‘The Narrative Life of Frederick Douglass’ is an autobiography of Frederick Douglass, the slave who escaped and became one of renowned social reformers of his time. The book is a collection of actual experiences of the author during his time in slavery and experienc es of fellow slaves. He describes brilliantly the oppressive conditions into which he was born, lived, as well as his struggles and triumphs. The author meant to make the reader comprehend life of the African Americans in slavery beforeRead MoreThe Narrative Of The Life Of Frederick Douglass939 Words   |  4 PagesRevolutionary Freedom In 1845, an African-American man named Frederick Douglass released a thought-provoking autobiography that would become a turning point in revolutionary change. The Narrative of the Life of Frederick Douglass was the first autobiography Douglass had written focusing on the real life struggles he has faced during his time spent in bondage. During his time, it was not common for an African-American to have the skills to read and write, and it was especially uncommon to publish

Essentials of Anatomy and Physiology †Free Samples to Students

Question: Discuss about the Essentials of Anatomy and Physiology System. Answer: Introduction: Transvaginal ultrasound: Ultrasound utilizes sound waves to make a picture of visceral organs. In this case, a wand is passed through the vagina into the uterus and takes a picture which shows whether the endometrium is thick or not (Charles, 2017). If so, a biopsy may be done. CT scan: A 3-dimensional image of the uterus is taken using x-rays through different angles. The computer then combines the images where a tumour and its size can be seen to confirm the diagnosis. Hallo Maria, the female reproductive system is responsible for conception. At the external genital area, there lies a vulva that contains various organs like the clitoris, the urethral orifice, the labia majora and minora and the introitus (Martini and Bartholomew, 2017). The introitus opens into the vagina. Then the vagina into the uterus, which houses a fetus after conception and is in the lower abdomen. The uterus is connected to the ovaries by fallopian tubes. The ovaries eject a mature ovum to the fallopian tubes, and in a region called the isthmus, this ovum is fertilised after coitus (Alessandria et al., 2015). Then it moves to the uterus where it develops until one gives birth. Now, the uterus has various layers on its wall, and the innermost is known as the endometrium. This is the centre of our focus. The individual cells that form your endometrium always divide in a normal and controlled process known as mitosis. However, some factors may make these cells to divide at an u ncontrollable rate, a condition we are calling endometrial uterine cancer. As the cells divide uncontrollably, the endometrial wall grows, a reason you presented with abdominal swelling. Moreover, the growth also exerts pressure on capillaries, which eventually rupture (Martini and Bartholomew, 2017). Also, the growth itself may produce more hormones that cause discomfort and eventual bleeding. This is the reason you presented with per vaginal bleeding. Stage 2 cancer stage means that the cancerous cells have covered the main uterine body and the lower uterine segment called the cervix (Alessandria et al., 2015). Treatment option: One of the treatment options for stage 2 cancer is surgery that involves a hysterectomy, bilateral salpingo-oophorectomy and the removal of para-aortic and pelvic lymph nodes (Mayo Clinic, 2017). The lymph nodes can then be examined for further signs of metastases through biopsy. Nursing issue: The priority nursing issue that arises from this form of treatment is acute pain related to a surgical incision. Goal: Maria will describe a satisfying control of pain at levels below three on a scale rating of 0 to 10 after surgery (Mayo Clinic, 2017). She will also record an improvement in her well being especially the baseline vital signs like pulse rate, respirations, temperature and blood pressure. Additionally, she will have a relaxed posture and a normal tone of the muscles. Another goal is that Maria will utilise non-pharmacological and pharmacological forms of pain management (Rosenfeld and Loose, 2014). Furthermore, she will display an improved mood and coping postoperatively. Immediately acknowledge Marias reports of pain. This fact is because a lengthy response to a patients pain exacerbates anxiety and stress. Cognitive behavioural strategies including imagery, relaxation, distraction and breathing techniques will be explained to her. Clean the incision site and dress it well to prevent infections. Administer all the medications prescribed after surgery. Administer a non-opioid agent like acetaminophen or a nonsteroidal anti-inflammatory drug. NSAIDS are active in the peripheral tissues by blocking the prostaglandin synthesis that enhances nociception (Lippincott, 2013). Administer an opioid analgesic if the pain is not relieved by NSAIDS. The opioid to be administered is morphine. Report any unsuccessful measures undertaken to the oncologist and the physician (Lippincott, 2013). Reassure Maria that pain is limited and it is manageable mostly by patient factors such as a positive image of herself (Rosenfeld and Loose, 2014). References Alessandria, S., Norese, G., Gorosito, F., Lange, M., Nlting, M. and Bermudez, A. (2015). Early stage endometrial cancer: laparoscopy vs. laparotomy.International Journal of Gynecological Cancer, 25, p.70. Charles, P. (2017). Cancer of the Uterus (Uterine Cancer or Endometrial Cancer).Journal of Medicine, [online] pp.1-6. Available at: https://www.medicinenet.com/uterine_cancer/article.htm [Accessed 27 Apr. 2017]. Lippincott, W. (2013).Brunner and suddarth's textbook of medical -surgical nursing 12th ed. + nursing diagnosis, ... 1st ed. [Place of publication not identified]: Wolters Kluwer Health. Martini, F. and Bartholomew, E. (2017).Essentials of anatomy physiology. 1st ed. Harlow, Essex: Pearson Education. Mayo Clinic. (2017).Overview - Mayo Clinic. [online] Available at: https://www.mayoclinic.org/diseases-conditions/endometrial-cancer/home/ovc-20205704 [Accessed 27 Apr. 2017]. Rosenfeld, G. and Loose, D. (2014).Pharmacology. 1st ed. Baltimore, MD: Lippincott Williams Wilkins.