Did asteroids kill the dinosaurs Coursework Example | Topics and Well Written Essays - 1250 words

Did asteroids kill the dinosaurs - Coursework Example Many scientists currently believe that a large asteroid impact caused such devastation on the planet that nearly all of the higher life forms, including the large dinosaurs, were killed off. This is evidenced by a large crater found outside of Chicxulub, Mexico, which is also known as the Yucatan crater because it is found at the end of the Yucatan peninsula. At first, however, the main source of evidence for this theory was the existence of a layer of irridium dust found in many places all over the planet. This element is not commonly found in large amounts on the Earth's surface, and its presence in a single band at a similar depth in a number of different soils could mean that a large asteroid containing irridium crashed into the Earth and scattered dust all over the planet (York 2006). When the Chicxulub crater was eventually found, it turned out to be an elongated crater from a hit that most likely involved a low angle of impact. This further supports the irridium evidence since the low angle of impact means that the asteroid would have basically exploded, sending its pieces flying, as well as throwing up a huge cloud of dust and debris (Hecht 1996). The asteroid theory states that the dinosaurs would have been killed as a result of this dust cloud. The dust cloud was so enormous as to have risen into the atmosphere and been swept around the planet by the circulating air currents. The sunlight would be blocked out by this dust cloud, reducing the ability of plants to photosynthesise and create energy off of which they could live. Since plants are at the bottom of nearly all of the food chains on Earth, without the energy provided to them through photosynthesis, animal life struggled to find enough food. Most of the dinosaur species were large and heavy, requiring huge amounts of plant life to support their energy needs; as the plants died out, so did the dinosaurs, leaving only the relatively much smaller mammals and birds. In addition, this cloud caused t he temperature all over the planet to drop, directly killing off many dinosaur species (York 2006). However, no actual physical evidence exists that the asteroid which struck at Chicxulub was responsible for those changes. The fossil record of that era is scarce, and some of what does exist suggests a much longer and drawn-out extinction event than is usually suggested with the asteroid extinction theory. This claim, though, is based on studies performed in the Far East, especially China, which is far from the suggested impact site. Perhaps the fossil record at this location suggests a slower extinction because it is far from the impact crater and so the climate changes and plant life die-off happened slower (Zhao et al. 2008). Climate change is another suggestion for what could have killed off the dinosaurs. Most dinosaurs were what is known as ecothermic reptiles, taking in their heat from the environment rather than making it themsevles as mammals and birds do. In addition to the direct effects of the temperature dropping, the climate change would also have affected plant life in the same way that climate change after the asteroid would have. However, the ultimate cause of this climate change, other than if it were caused by the

The U.S. Navy Role in World War II Essay Example for Free

The U.S. Navy Role in World War II Essay Abstract World War II was the mightiest struggle humankind has ever seen. It killed more people, cost more money, damaged more property, affected more people, and caused more far-reaching changes in nearly every country than any other war in history. The number of people killed, wounded, or missing between September 1939 and September 1945 can never be calculated, but it is estimated that more than 55 million people perished. More than 50 countries took part in the war, and the whole world felt its effects. Men fought in almost every part of the world, on every continent except Antarctica. Chief battlegrounds included Asia, Europe, North Africa, the Atlantic and Pacific oceans, and the Mediterranean Sea. The United States hoped to stay out. Drawing on its experience from World War I, Congress passed a series of neutral acts between 1935 and 1939, which were intended to prevent Americans becoming entangled with belligerents While America was wallowing in neutrality and isolationism, events were occurring in Europe and Asia that were causing increasing tension across the regions. Japan and the United States had been edging toward war for decades. The United States was particularly unhappy with Japan’s increasingly belligerent attitude toward China. The Japanese government believed that the only way to solve its economic and demographic problems was to expand into its neighbor’s territory and take over its import market; to this end, Japan had declared war on China in 1937(Tsukiyama, 2006) . American officials responded to this aggression with a battery of economic sanctions and trade embargoes. They reasoned that without access to money and goods, and especially essential supplies like oil, Japan would have to rein in its expansionism. Instead, the sanctions made the Japanese more determined to  stand their ground. During months of negotiations between Tokyo and Washington DC, neither side would budge. It seemed that war was inevitable. No one believed that the Japanese would start that war with an attack on American territory. For one thing, it would be terribly inconvenient for the Japanese. Hawaii and Japan were about 4,000 miles apart. For another, American intelligence officials were confident that any Japanese attack would take place in one of the relatively nearby European colonies in the South Pacific: the Dutch East Indies, for instance, or Singapore or Indochina(Tsukiyama, 2006) . Because American military leaders were not expecting an attack so close to home, the naval facilities at Pearl Harbor were relatively undefended. Almost the entire Pacific Fleet was moored around Ford Island in the harbor, and hundreds of airplanes were squeezed onto adjacent airfields. To the Japanese, Pearl Harbor was an irresistible target. The Japanese plan was simple, Destroy the Pacific Fleet. That way, the Americans would not be able to fight back as Japan’s armed forces spread across the South Pacific. On December 7, after months of planning and practice, the Japanese launched their attack. At about 8 a.m., Japanese planes filled the sky over Pearl Harbor. Bombs and bullets rained onto the vessels moored below. At 8:10, a 1,800-pound bomb smashed through the deck of the battleship USS Arizona and landed in her forward ammunition magazine. The ship exploded and sank with more than 1,000 men trapped inside. Next, torpedoes pierced the shell of the battleship USS Oklahoma(Tsukiyama, 2006) . With 400 sailors aboard, the Oklahoma lost her balance, rolled onto her side and slipped underwater. By the time the attack was over, every battleship in Pearl Harbor–USS Arizona, USS Oklahoma, USS California, USS West Virginia, USS Utah, USS Maryland, USS Penn sylvania, USS Tennessee and USS Nevada had sustained significant damage. In all, the Japanese attack on Pearl Harbor crippled or destroyed 18 American ships and nearly 300 airplanes. Dry docks and airfields were likewise destroyed. Most important, almost 2,500 men were killed and another 1,000 were wounded(Tsukiyama, 2006) . The Japanese had failed to cripple the Pacific Fleet. By the 1940s, battleships were no longer the most important naval vessel: Aircraft carriers were, and as it happened, all of the Pacific Fleet’s carriers were away from the base on December 7. Moreover, the Pearl Harbor assault had left the base’s most vital onshore facilities–oil storage depots, repair  shops, shipyards and submarine docks–intact. As a result, the U.S. Navy was able to rebound relatively quickly from the attack. The following day president Roosevelt addressed the nation stating â€Å"Yesterday the United States of America was suddenly and deliberately attacked. No matter now long it may take us to overcome this premeditated invasion, the American people in their righteous might will win through to absolute victory. I believe I interpret the will of the Congress and of the people when I assert that we will not only defend ourselves to the uttermost, but will make very certain that this form of treachery shall never endanger us again.† On December 8, Congress approved Roosevelt’s declaration of war. Three days later, Japanese allies Germany and Italy declared war against the United States. For the second time, Congress reciprocated. More than two years after the start of the conflict, the United States had entered World War II. Six months after the attack on Pearl Harbor, the United States defeated Japan in one of the most decisive naval battles of World War II. This fleet engagement between U.S. and Japanese navies in the north-central Pacific Ocean resulted from Japans desire to sink the American aircraft carriers that had escaped destruction at Pearl Harbor. Admiral Yamamoto Isoroku, Japanese fleet commander, chose to invade a target relatively close to Pearl Harbor to draw out the American fleet, calculating that when the United States began its counterattack, the Japanese would be prepared to crush them. Instead, an American intelligence breakthroughthe solving of the Japanese fleet codesenabled Pacific Fleet commander Admiral Chester W. Nimitz to understand the exact Japanese plans. Nimitz placed available U.S. carriers in position to surprise the Japanese moving up for their preparatory air strikes on Midway Island itself. The intelligence interplay would be critical to the outcome of the battle and began many weeks before the clash of arms. American radio nets in the Pacific picked up various orders Yamamoto had dispatched to prepare his forces for the operation. As early as May 2, messages that were intercepted began to indicate some forthcoming operation, and a key fact, the planned day-of-battle position of the Japanese carriers, would be divulged in a notice sent on May 16. By the time Nimitz had to make final decisions, the Japanese plans and order of battle had been reconstructed in considerable detail. American combat forces took over where intelligence efforts left off. Scouts found the Japanese early in  the morning of June 4. Although initial strikes by Midway-based planes were not successful, American carrier-based planes turned the tide. Torpedo bombers became separated from the American dive-bombers and were slaughtered 36 of 42 shot down, but they diverted Japanese defenses just in time for the dive-bombers to arrive; some of them had become lost, and now by luck they found the Japanese. The Japanese carriers were caught while refueling and rearming their planes, making them especially vulnerable. The Americans sank four fleet carriers the entire strength of the task force Akagi, Kaga, Soryu, and Hiryu, with 322 aircraft and over five thousand sailors. The Japanese also lost the heavy cruiser Mikuma. American losses included 147 aircraft and more than three hundred seamen. The last and biggest of the Pacific island battles of World War II, what the battle of Okinawa the campaign involved the 287,000 troops of the U.S. Tenth Army against 130,000 soldiers of the Japanese Thirty-second Army. At stake were air bases vital to the projected invasion of Japan. Japanese forces changed their typical tactics of resisting at the waters edge to a defense in depth, designed to gain time. In conjunction with this, the Japanese navy and army mounted mass air attacks by planes on one-way suicide missions. The Japanese also sent their last big battleship, the Yamato, on a similar mission with a few escorts(Lacey, 2003) . The kamikaze tactics the Japanese used on these missions, although not especially sophisticated, but their determination made it especially difficult for the Allies. The net result made Okinawa a mass bloodletting both on land and at sea, and among both the islands civilian population and the military. A series of defense lines across the island, both north and south of the American landing beaches, enabled the Japanese to conduct a fierce defense of Okinawa over many weeks. Using pillboxes and strong points, caves, and even some ancient castles, the Japanese defense positions supported one another and often resisted even the most determined artillery fire or air strikes. Mounting few attacks themselves, the Japanese conserved their strength for this defense(Lacey, 2003) . Caves or pillboxes often had to be destroyed individually with dynamite charges. This battle took place in an environment much more heavily populated than most Pacific islands, with civilian casualties of almost 100,000 and equally heavy losses for the Japanese army. It was a scene straight out of hell. There is no other way to describe it, recalls Higa  Tomiko, then a seven-year-old girl, who survived the battle. The commanding generals on both sides died in the course of this battle. American general Simon B. Buckner by artillery fire, Japanese general Ushijima Mitsuru by suicide. Other U.S. losses in ground combat included 7,374 killed, 31,807 wounded, and 239 missing in action(Lacey, 2003) . The navy suffered 4,907 killed or missing aboard 34 ships sunk and 368 damaged; 763 aircraft were lost. At sea and in the air, the Japanese expended roughly 2,800 aircraft, plus a battleship, a light cruiser, and four destroyers, with losses that can be estimated at upwards of 10,000. The U.S. Army Corps of Engineers was tasked with spearheading the construction of the vast facilities necessary for the top-secret program, codenamed The Manhattan Project. Hiroshima, a manufacturing center of some 350,000 people located about 500 miles from Tokyo, was selected as the first target. After arriving at the U.S. base on the Pacific island of Tinian, the more than 9,000-pound uranium-235 bomb was loaded aboard a modified B-29 bomber christened Enola Gay. The plane dropped the bombknown as Little Boyby parachute at 8:15 in the morning, and it exploded 2,000 feet above Hiroshima in a blast equal to 12 to15,000 tons of TNT, destroying five square miles of the city. Hiroshimas devastation failed to elicit immediate Japanese surrender, however, and on August 9 Major Charles Sweeney flew another B-29 bomber, Bockscar, from Tinian. Thick clouds over the primary target, the city of Kokura, drove Sweeney to a secondary target, Nagasaki, where the plutonium bomb Fat Man was dropped at 11:02 that morning. More powerful than the one used at Hiroshima, the bomb weighed nearly 10,000 pounds and was built to produce a 22-kiloton blast. The topography of Nagasaki, which was nestled in narrow valleys between mountains, reduced the bombs effect, limiting the destruction to 2.6 square miles. Japans Emperor Hirohito announced his countrys unconditional surrender in World War II in a radio address on August 15, citing the devastating power of a new and most cruel bomb. References 1. Naval History and Heritage Command. (2012, May 14). Battle of midway, 4-7 june 1942. Retrieved from http://www.history.navy.mil/photos/events/wwii-pac/midway/midway.htm 2. Lacey, L. (2003, April 13). Battle of okinawa. Retrieved from http://www.militaryhistoryonline.com/wwii/okinawa/default.aspx 3. Tsukiyama, T. (2006). http://nisei.hawaii.edu. Retrieved from http://nisei.hawaii.edu/object/io_1149316185200.html 4. World war 2 history. (2007). Retrieved from http://www.WorldWar2History.info/Midway/ 5. Ohio state university. (n.d.). Retrieved from http://ehistory.osu.edu/wwii/USNCV.cfm 6.Goldfield, D (2010). The american journey: , volume 2 . (6th ed., Vol. 2). Prentice Hall 7. national achivements. (1998, 08). Retrieved from http://www.archives.gov/research/arc/ww2/army-casualties/

Advanced Proprioceptive Neuromuscular Facilitation For Neurological Patients Physical Education Essay

Advanced Proprioceptive Neuromuscular Facilitation For Neurological Patients Physical Education Essay Proprioceptive Neuromuscular Facilitation (PNF) consists of patterns and techniques used for stimulating the humans proprioceptors to promote neuromuscular system response (1) PNF techniques: PNF techniques, aims, and principle: The first PNF technique is timing for emphasis, whose aim to strength and improve endurance in weak muscle groups, correct muscle imbalance, and increase ROM. This technique is based on the principle of using strong component to facilitate movement on the weaker component normal timing from distal to proximal, but the pattern can be altered by doing what the patient needs. Second PNF technique is hold-relax, aims to achieve relaxation, and increase ROM if pain is present. Based on the principle of moving the joint actively or passively to the limited range, then provides isometric contraction to the opposite pattern muscles with maximum resistance. Followed by relaxation and move toward the limited direction actively or passively depending on the condition, then repeat it in the new ROM. The thired technique is contract-relax, which targets to increase ROM, and its based on the principle of starting with isotonic contraction of the rotation component, followed by the isometric contra ction for weak muscle. Slow reversals is the fourth technique, aims for weaker muscles contraction facilitation, improving coordination, and increasing endurance. Based on the principle of beginning movement at the strong component by isotonic contraction with maximal resistance immediately followed by isotonic contraction of the weak component with maximal resistance, without any relaxation. The fifth technique is repeated Contractions, its target are increasing ROM, improving strength and endurance in weak muscle group, and correct muscle imbalance. The principle used in this technique is reinforcing weak component by repeating maximal isometric contraction of the strong components of the pattern. The last technique is rhythmic stabilization. The aims of this technique are: used when movement at the joint is restricted, to strengthen muscles by co-contraction, improve circulation, improve postural stability in joints, and decrease pain. This technique is based on the principle of beginning with stability at the strong component by isometric contraction with maximum resistance followed by immediate without relaxation isometric contraction of the weak component with maximum resistance, until a co-contraction of the muscles of both component are build. The aim of using PNF techniques is to enhance functional level of movements, by facilitation, inhibition, strengthening, and relaxation of muscles. In PNF concentric, eccentric, and static contractions are used alongside with resistance. (2) These techniques are classified according to their functions: reversal antagonist, which is a general class of techniques in which the patient contracts his agonist muscles, then the antagonist, without pause or relaxation. This technique includes: dynamic reversals, stabilizing reversals, and rhythmic stabilization. Another PNF technique is rhythmic initiation which is a passive rhythmic movement of limb or body through the desired range, and progress into active rhythmic resisted movement. Combination of isotonics, which is another technique in which a combination of concentric, eccentric, and stabilizing contractions are used for specific muscle groups (e.g. agonist) without relaxation, and it starts at the patients maximum strength or best co ordination. Another technique is repeated stretch, also known as repeated contractions; its applied in two ways: either repeated stretch from the beginning of the range or repeated stretch through the range. Contract-relax and hold-relax, these two techniques either used as direct or indirect treatment. The last PNF technique is replication, which facilitates motor learning of functional activities. (2) Normal motor activities: In normal individuals, the developmental sequence of motor activities are varied, unified , and interrelated. The normal individual learns in his childhood to roll from supine to prone and vies versa, then sitting,etc. There is a variation of motor activities in the performance and sequence of these activities. The use of developmental sequence of motor activities is like when a person lays on a beach and senses danger, and then automatically rolls away into prone then sitting, then scrambles to his feet and runs, these actions serve his need the best, and these reactions are from birth and the people used them according to their needs. (1) PNF principles: The principles of PNF are: reflex mechanism, restoration of motor abilities, repetition of coordinated movements, and developmental sequence processes. In reflex mechanism, which helps to enhance movement and posture by using the coordination of the visual-motor mechanism and the auditory-motor mechanism. While during restoration of motor abilities, PNF patterns and techniques are used to provide suitable sensory cues, to enhance motor learning and abilities. Repetition of coordinated movements is used to increase strength and endurance, and adjusts the coordinated movements by the use of graded resistance. The last principle is developmental sequence process, which uses a sequence of training from proximal-to-distal and general-to-specific pattern. In these principles, PNF patterns and techniques are precisely applied to developmental activities by using techniques based on isotonic contractions for improving movement and isometric contractions for improving stability. (1) Developmental sequence: In the developmental sequence the physical therapist uses the progression of primitive movements and postures for more advanced movements and postures. The therapist also uses progression from general-to-specific pattern, specific movement to change positions and postures, eye-head coordination to enhance movements. In addition, this developmental sequence provides total pattern of movements, which includes head, neck, trunk, and four extremities, in various relations like ipsilateral, bilateral symmetrical, bilateral asymmetrical, and reciprocal, in which certain segments move while others adjust to the movement. And this sequence promote the patients ability to contract muscle isotonically during movements and isometrically during balance activities, and also enhance the transition from isometric to isotonic contraction. From this we find that PNF restore motor function in a person with a disability, by using variety of principles, patterns, and techniques used in Mat activities to enhance movement, self-care, and independence. (1) Body of knowledge: Mat activities: Mat activities involves all principles of PNF, these activities include both stability and movement, which could be single or combined complex movements. To vary the effect of reflexes or gravity on the body, mat activities done in various positions which are chosen by the physical therapist to control abnormal movements. Its better to begin with strong and pain free movements, because it focuses on irradiation from strong parts of movements to facilitate achieving the desired movements. (2) Also the use of diagonal movements involve greater number of muscle groups or movements (1). Any chosen mat activity is broken down into parts. In such treatment, the progression is by using weight bearing activities involving more extremities. (2) Activities practiced on the mat teach the patient: mobility which is moving in the position, stability which is maintaining balance in the position, skill which combines mobility with stability or in transition. And the condition of the patient determines whether to start with any of these. (2) Basic procedures used in these activities to promote patients working capacity with minimum fatigue are: approximation to enhance stabilization and balance, traction and stretch to increase patients ability movements, grips and proper body position in which the physical therapist guides patients movement, resistance to enhance and reinforce movements, and it includes graded resistance which strengthen the weaker movements, and resisting strong movement for irradiation to the weaker movements. Another basic procedures are: timing for emphasis which use strong movements to exercise the weaker ones, and patterns to enhance functional activities performance. (2) All of the previous techniques, pat terns, and basic procedures are used in mat activities, as follow: for stability, stabilizing reversals and rhythmic stabilization are used. While for mobility, combination of isotonics, rhythmic initiation, dynamic reversals, and repeated stretch are used. And for Skill, a combination of moving and stabilizing techniques are used.(2) The advantages of mat activities are: safe for people who fear to fall, performing activities without limitations, well-distributed balance, and postural reactions and reflexes are induced more effectively. (1) The activities: Mat characteristics: The characteristics that should be in a mat used for activities are firm, smooth, comfortable, protect patient from abrasions and stress, large enough to accommodate both the therapist and the patient, and the size is 6 feet for adult, and 4 feet for child(1) Rolling: The first mat activity practiced with a neurological patient is rolling, which is divided into two parts: the first part is rolling to mid-position, which is a concentric action of flexor chain, and the other part is from mid-position to the end and it is an eccentric action of the extensor chain. For facilitating rolling, the therapist can use different combination of scapula, pelvis, neck, or extremities pattern. Figure XX Rolling facilitation by Head Rolling facilitation by Scapula: First facilitating rolling by scapula, if the therapist resists anterior pattern of scapula, this will facilitate forward rolling, while resisting posterior pattern of scapula, facilitate backward rolling. The patient can also facilitates rolling by moving his head in the same direction of rolling. The given commands for rolling with scapular anterior depression eg. For left :pull your shoulder toward your opposite(right) hip, lift your head, pull your left arm down and across, pull your foot up and across, then roll. While commands given for rolling backward with posterior elevation:push back. In order to start, the therapist should stretches the scapula in the elongated range, and continue this diagonal movement until trunk muscles stretch. After that, the therapist applies resistance to initial scapular contraction until the contraction of trunk muscles is felt, then allows it to move. Locking scapula at the end of the range by applying more resistance with either approximation or traction. Types of scapular patterns in rolling are: Anterior elevation, in which the patient rolls forward with trunk extension and rotation, and it facilitated by neck extension and rotation in the rolling direction. Posterior elevation, in which the patient rolls backward with Figure XXX Rolling facilitation by Scapula trunk extension, and facilitated by neck extension in the rolling direction. Posterior depression, the patient perform a backward roll, with trunk extension, lateral flexion, and rotation, and facilitated by neck lateral flexion and full rotation in the rolling direction. And anterior depression, in which the patient rolls forward with trunk flexion, and facilitated by neck flexion in the rolling direction.(2) Rolling facilitation by Pelvis: Second, Pelvic facilitation in rolling, the resistance applied to anterior pattern of pelvis facilitate forward rolling, while resistance to posterior pattern of pelvis facilitate backward rolling. The patient can flex the neck to facilitate forward roll, and extend the neck for backward roll. Commands for the patient when rolling forward with anterior elevation: pull your pelvis up and roll forward, while when rolling backward roll with posterior depression: sit down into my hand and roll back. The therapist places the pelvis in the elongated range and continue this diagonal movement until trunk muscles stretch. Therapist resists initial pelvic contraction until he/she feels contraction of the desired trunk muscles, then allows it to move. In order to lock the pelvis at the end of the range, the therapist must apply more resistance with either approximation or traction. Types of pelvic patterns used in rolling are: Anterior elevation, in which the patient rolls forward with trunk flexion, flexes the neck for facilitation. Posterior elevation, in which backward rolling is performed with trunk lateral shortening, and facilitated by ipsilateral neck rotation. Posterior depression, in which the patient rolls backward with trunk extension, and extends the neck for facilitation. And anterior depression, in which the patient rolls forward with trunk extension and rotation, the facilitation in this pattern is neck extension and rotation in the rolling direction.(2) Rolling facilitation by scapula and pelvic patterns combination: Combining scapular and pelvic patterns can facilitate rolling, by performing pelvic anterior elevation and scapular anterior depression for forward rolling, while performing pelvic posterior depression and scapular posterior elevation backward roll .(2) Figure XXX Rolling facilitation by pelvis Rolling facilitation by upper extremities In upper extremities facilitation in rolling, trunk muscles should be strengthen in order to facilitate, by combining strong arm muscles with scapular patterns. Adduction patterns used to facilitate forward rolling, while abduction patterns used to facilitate backward rolling. Also, head movements with the arm used for facilitation. Irradiation into trunk muscles, by resisting strong muscles of elbow. In order to facilitate upper extremities, the distal grip of the therapist is placed on patients hand or distal forearm to control the whole extremity. However, the therapist proximal grip is on or near patients scapula, which is more effective for guidance and resistance of the patients head movements. Forward rolling commands with extension-adduction pattern:squeeze my hand and pull your arm down to your opposite hip, lift your head, then roll. For backward roll with flexion-abduction pattern:wrist back, lift your arm up follow your hand with your eyes, then roll back. Figure XXX Rolling facilitation by pelvis To start rolling, the therapist needs to stretch the arm and scapular muscles of the patient, and puts the arm in the elongated range and then tract. Sustaining this diagonal movement and traction, until synergistic trunk muscles stretch and maintain initial arm movements, until the therapist feels contraction of the trunk muscles, then allows it to move. Locking of upper extremities can be at any strong point in ROM. To lock the arm at end of the range, is by applying approximation with resistance to rotation. Types of rolling using one arm are: Forward roll with trunk-extension, lateral flexion and rotation, facilitated by neck extension and rotation in rolling direction, and the patterns used are flexion-adduction-external rotation and ulnar thrust pattern. Backward roll with trunk-extension, lateral flexion and rotation, which is facilitated by neck lateral flexion and full rotation in the rolling direction, and the patterns used are extension-abduction-internal rotation and ulnar withdrawal pattern. Forward roll with trunk-flexion, facilitated by neck flexion in the rolling direction, and the patterns used are extension-adduction-internal rotation and radial thrust pattern. And backward roll with trunk-extension, facilitated by neck extension in the rolling direction, and the patterns used are flexion-abduction.(2) Rolling facilitation by U.L bilateral combination: Bilateral combination used in upper extremities rolling facilitation are: Forward roll with trunk flexion, which is Chopping and Reverse of Chopping. And backward roll with trunk extension, which is Lifting. (2) Figure XXXX Rolling facilitation by U.L bilateral combination Rolling facilitation by lower extremities: In the facilitation of lower extremities in rolling, combining strong leg muscles with pelvic patterns are used for facilitation and strengthen trunk muscles. Flexion patterns of lower limbs facilitate forward rolling and extension patterns facilitate backward rolling. Irradiation into trunk muscles by resisting strong muscles of the knee. Head moves in flexion to facilitate forward roll and in extension for backward roll. Physical therapist distal grip is placed on the patients foot to control the whole extremity. It will be more effective activity, if the knee movements are resisted. And the proximal grip of the therapist is on patients thigh or pelvis, in flexion-abduction the proximal hand on contralateral iliac crest to facilitate trunk flexion. Commands given for forward roll with flexion-abduction pattern:foot up, pull your leg up and out, then roll away. And for backward roll with extension-adduction pattern:push your foot down, kick your leg back, then roll back toward me. Figure XXXX Rolling facilitation by U.L bilateral combination Starting position for this rolling is to stretch the leg and lower trunk muscles, and putting the leg in the elongated range of pattern and apply traction. And this movement is maintained until the therapist feels contraction of trunk muscles, then allows it to move. The locking can be at any strong point in ROM. Types of rolling with one leg are: Flexion-adduction, for rolling forward with trunk flexion. Extension-abduction, for rolling back with trunk extension and elongation. Flexion-abduction, for rolling forward with trunk lateral flexion, flexion ,and rotation. And extension-adduction, for rolling back with trunk extension, elongation, and rotation.(2) Rolling facilitation by L.L bilateral combination: Bilateral combination of lower extremities for facilitating rolling are: Lower extremity flexion, by rolling forward with trunk flexion. And lower extremity extension, by rolling back with trunk extension. (2) Rolling facilitation by neck: The last pattern for facilitating rolling is neck patterns. These patterns are used to facilitate rolling when patient has no pain free motion or no strong movement in scapula or arm. The main force in neck flexion is traction, while in neck extension we apply gentle compression. In rolling, neck flexion is used to facilitate rolling forward from supine to side-laying, and neck extension is used to facilitate rolling back from side-laying to supine. (2) Prone-on-elbows: After achieving rolling, the next mat activity is prone-on-elbows exercise. There are three methods that enable the patient to assume this position, are: side-laying, rolling from supine-to-prone, and prone position. If any of the previous methods are against gravity, the therapist resists concentric contraction. And if it is gravity assisted, the therapist resists eccentric contraction. Figure XXXX Prone-on-elbows In order for the patient to achieve this position, the therapist should apply stabilization with approximation for scapula, and resistance in diagonal and rotatory direction is necessary. The patient must avoid trunk sag. The therapist should keep the patients head, neck, and trunk aligned, and apply gentle resistance on the head for stabilization along with rhythmic stabilization. And if the patient cant do isometric contraction, the therapist can use stabilizing reversal. When the patient is able to maintain this position, the therapist can work on improving head, neck, and shoulder, neck resisted motions which is effective, resisted arm motions to strengthen the weight-bearing arm, upper trunk rotation, and weight shifting. (2) Side-sitting: The paitent then progresses from prone-on-elbow position into side-sitting. This position involves weight-bearing on arm, leg, and trunk of one side, while the other arm is free to function, then the patient should learn mobility like scooting. Four methods to assume this position, which are: side-laying, prone-on-elbows, sitting, and quadruped. The physical therapist in this position, can work on activities of balance, like upper extremity weight-bearing exercises , and scapular and pelvic reciprocal motions, in which the movements of this combination promotes trunk mobility, and stabilizing contraction of this combination promotes trunk stability. Activities of mobility in this position are: scooting, moving to sitting, to prone on elbows, and to quadruped position. (2) Quadruped: The other mat activity that follows side-sitting is quadruped. In this position the patient will be able to exercise trunk, hips, knees, and shoulder, using isotonics and dynamic reversals. Also the patient will be able to move from one place to another. The physical therapist makes sure that the patient has strong scapular muscles to support the weight of upper trunk. Patient with spinal pain or has stabilization problems, can practice activities in this position, but the therapist must be assertive of absence of pain in knee joint. The patient can assume this position by two methods, are: prone-on-elbows, and side-sitting. In quadruped position, the therapist can works on activities of balance, by using stabilizing reversal and rhythmic stabilization techniques, for balance and stabilization of the trunk and extremity joints. Also the therapist can work on rocking forward and backward, by using combination of resistance, isotonics, and dynamic reversals. Crawling can be practiced i n this position, by applying resistance on scapula, pelvis, neck, arms, and legs movements, in order to enhance patients skill. (2) Figure XXX Facilitation to Quadruped Kneeling: In this position the patient will be able to exercise trunk, hips, and knees, while arms are free and used for support, able to move from one place to another, and moves from kneeling to standing. For patients who have knee pain and cant assume this position, they can work in kneeling down. Kneeling will help to promote the strength, coordination, and ROM of hips and knees, by exercise moving between kneeling and side-sitting, and by combining isotonics contractions for concentric and eccentric muscles. To assume this position, is by three methods, are: side-sitting, kneeling-down, quadruped position. Activities that can be practiced in this position are: balance activities such as, scapula and head motions resistance, using stability reversals and rhythmic stabilization techniques to promote trunk strengthen and stability. Other balance activities are resistance to: pelvic motion, pelvis and scapula motions, trunk and head motion, and resisting arm movement when sitting of the heels . Another activity, which can be practiced in this position is walking on the knees forward, backward, and sideways. (2) Half-Kneeling: This mat activity is where the patient can go to standing position. There are two methods to assume this position: kneeling and standing. The physical therapist can work on activities of balance, such as: strengthening trunk and lower extremity muscles, by using stabilizing and moving techniques. Activities of weight shifting over back leg with trunk elongation, this activity challenge patients balance, coordination, ROM, and strength. Activities of shifting weight to front leg, which increase DF ROM. And standing up as the last activity. (2) Sit-to-stand: In order for the patient to stand up from a chair, he or she should moves forward in the chair, stand up, get his or her balance in standing. The patient should be able to rise from sitting on surfaces of different heights. Sit-to-stand is divided into two parts. The first part which involves flexion of head, neck, and trunk, pelvic anterior tilt, and knee extension with forward movement over the base of support. The second part of this activity is backward movement toward a vertical position characterized by extension of head, neck, and trunk, posterior pelvic tilt, and the knees go into extension and backward movement as the trunk comes over the base of support. Commands given for a patient standing up from the floor: pull yourself forward, and push with your right foot. Now push with both feet, lift your head to the left, stand up. Hold, now pull your left foot forward and step on it. In this activity the therapist holds the patients iliac crests in order to increase the patients ability in standing up. Then the therapist rocks the pelvis by rhythmic initiation and stretches it into posterior tilt, and resists or assists as it moves into anterior tilt. Rhythmic initiation is used enable the patient to place his or her hands on bars or chairs arm, and stabilizing contractions and combination of isotonics are used to enable the patient to assist with their arms. When the patient is moving toward standing, the therapist should assist his or her pelvis by guiding it through anterior tilt. Resistance is applied to the movement that the patient is capable of doing it without help. In the time the patient stands with upright posture, the therapist moves the pelvic into the appropriate degree of posterior tilt. For promoting weight bearing, approximation is done through the pelvic. (2 1) 2.2.9 Standing: This position is considered to be the first stage in walking and a form of functional activity. In standing the therapist should stand in a diagonal plane in front of the leg that initially will receive the patients weight. Commands given in this activity:Hold, dont let me pull your head forward, dont let me push your hip back. Hold, dont let me turn you to the other side. Hold dont let me pull you forward. Accepting the patients body weight on his or her lower limb, is fulfilled by combining approximation through the pelvis on the strong side with stabilizing resistance at the pelvis. For the weaker side, the therapist uses the same techniques in addition to blocking the knee. Then the therapist stabilizes lower trunk and legs by combining approximation and stabilizing reversals at the pelvis. The same techniques directed at the shoulders used to stabilize upper and lower trunk. When using combination of isotonics with small motions or stabilizing reversals, it will resist balance in all directions, and itll work on stabilizing the head, shoulders, pelvis, and their combinations. . (21) Conclusion: In conclusion, deficient neuromuscular mechanism leads to limited response due to faulty development, trauma, or disease of the nervous or musculoskeletal systems. As we know, PNF is related to normal response of the neuromuscular mechanism, which enables it to widen the range of motor activities within the limitations of anatomical structure, developmental level, and inherent and previously learned neuromuscular response. By using various combinations, patterns, and techniques of PNF, the patient will be able to regain and restore his or her previous functional level. Refrences: 1. Voss, Dorothy E., Ionta, Marjorie K., Myers, Beverly J. (1968). Proprioceptive neuromuscular facilitation: patterns and techniques. Philadelphia : Harper and Row. 2. Adler, Susan S., Beckers, Dominiek, Buck, Math. (2003). PNF in Practice: an illustrated guide. Germany: Springer. Content Page Content page Introduction 2 Background about PNF 2 PNF techniques 2 Normal motor activities 4 PNF principles 4 Developmental sequence 5 Body of knowledge 6 Mat activities 6 The activities 7 Mat characteristics 7 Rolling 7 Rolling facilitation by Scapula 9 Rolling facilitation by Pelvis 11 Rolling facilitation by scapula and pelvic patterns combination 11 Rolling facilitation by upper extremities 12 Rolling facilitation by U.L bilateral combination 15 Rolling facilitation by lower extremities 16 Rolling facilitation by L.L bilateral combination 17 Rolling facilitation by neck 17 Prone-on-elbows 18 Side-sitting 19 Quadruped 20 Kneeling 21 Half-Kneeling 23 Sit-to-stand 24 Standing 25 Conclusion 26

Speech on Powerful Nature of Books :: essays research papers

I'd like all of you to raise your hand if you have read a book. You may be wondering what I am doing, but I wanted to show you something. I wanted to show you how many people have read books. These people don?t always fit into one category. They may be young, they may be old, rich, poor, and even education levels differ. Books range in topics from sports to science fiction to western. At one point or another in our lives, we were probably captivated by the words or picture on the sleek pages. If that is the case for you, then you, my friend have experienced the immense power of books. You all know that books can give hope to a hopeless soul, and they can give one wisdom and intelligence. Maybe you have been feeling down, and in your angry state, for some reason or another decided to pick up a book. While tearing through the pages, you may have seen a glimmer of hope. Gary Paulsen, the well published author shared an experience when books gave him hope. He was a young kid, 10 years old, and just transferred from the Philippines to a public school in Washington D.C., He dropped his coat off in the in-room coat room, and was so frightened that he simply could not move. The teacher noticed this and went back into the room with him. She brought a book with a horse on the cover and let him turn the pages. This enabled him to interact with the book. When the teacher felt he was ready, she asked him if he wanted to come out. He agreed, and she held is hand as he was led into the classroom, to his seat. Paulsen?s story was just one of many stories of how books instilled hope in someone. Books gave Paulsen an escape from his drunken, screaming parents, gave him a plac e where he could be free from school bullies. Whether a book makes you go from a rage, to just a little sad, or from sad to happy, books can give one person hope. Books can do more than provide hope. Books, as you would expect, can give someone intelligence and wisdom. While, Paulsen was a young thirteen year old living in the a Minnesota town, he was selling newspapers to drunks, trying to scrounge up some extra cash to buy nicer clothes to fit in with the popular kids in school.

Biltrite case Module I through X Essay

Module III: Control Testing – Sales Processing 1.The sampling plan in the design of controls does not provide tests about revenues and accounts receivables. The weakness that I could see is the fact that goods that were delivered to customers were not billed which result in bill of lading not being pre-numbered. Because of this, bills of lading do not count as an effective sampling unit. For a successful audit, auditors need to evaluate orders randomly and check to see if the goods were shipped and the customers received invoices prior to the receipt of the product, Therefore in this case, existence/occurrence is the course of action for the auditors. 2 and 3 are attached under â€Å"2009 attribu† 4. The sampling plan shows that there is an effective control of the company by the people in charge since the price of the products, the quantity of the footing and the credit limits offered to customers are not above the limitation. However the bills of ladings that were missing keep the auditors skeptical and make them look further for material information. Also, the other thing that looks suspicious is the inflated earnings showed. The analytical procedures and attribute testing performed will the auditors to look further in regards of the sales recorded during the year, the customer balanced and the accounts receivable. Therefore, I believe that aggregate materiality threshold shouldn’t be lowered since both accounts receivable and sales tests show earning’s inflation. Module IV: MUS Sampling- Factory Equipment Additions 1. The objective of performing this test is to test if the factory equipment accounts are materially overstated from the errors found in the capitalization of ordinary repairs. The sampling unit is the debit posting to the factory equipment account and the population is $12,600,000 which is the difference between the total debits of $89,860,000 and the equipment additions of $77,260,000 2. Find excel document â€Å"2009 MUS† for answers 3. In setting these parameters, Derick focused on his assessment of inherent risk and control in regards of the acquisition cycle and the level of the  overall audit risk. To explain the parameters further, because the risk of incorrect acceptance is 5% percent, this means that Derick is 95% sure about the results that he will get only 5% percent of errors in the population. Anticipated errors of $100,000 is usually based on previous year’s audit and the $640,000 of tolerable misstatement are errors Derick think exists in the population in regards of the factory equipment account. 4. Find excel document â€Å"2009 MUS† for the calculation of the Projected misstatement calculation 11.3B a.â€Å"Tainting percentage† appear on a column when the book value of a unit is less than the sampling interval of 160000. And its purpose is to develop a projected error for all the sampling interval. 5. And 6 can be found in the excel document â€Å"2009 MUS† for WP 11.3 C 7. a. Basic precision is the amount of uncertainty associated with testing only a part of the population and it is calculated by multiplying the sampling interval by the confidence factor to measure sampling errors. b. Incremental allowance for sampling error increases when there is an increase in the sampling error. c. Allowance for sampling risk is a factor used in planning statistical samples to keep sampling risk at the desired level. d. Upper misstatement limit is determined by adding the misstatement (basic precision) and incremental allowance for sampling error. It measures the maximum overstatement at the 95% confidence level set. 8. The sampling results do not support Derick’s concerns regarding possible material misstatement since the result of the upper misstatement limit is $3,720,833 which is more than the tolerable misstatement of $640,000. Also the proportion of the projected error is 85% which is calculated by dividing $2,503,060 by $2,936,338. These errors should bring the population within the bounds of acceptance. In my opinion this error represent the adjustment necessary that represent the $12,600,000 population of factory equipment. Module V: Accounts Receivable Aging Analysis 1. a.The proportion of the total dollar amount receivable I included in the confirmation request is in â€Å"Account Receivable Aging Analysis† by diving the total amount that is collectible â€Å"C† by the total amount of sales. The result is 82% ($9,803,430/$11,920,028) of the total dollar balance in accounts receivable. b.In the event of no reply to a request for positive  confirmation, as an auditor I need to ask for further requests, contact the manager and ask him to get a hold of the customer. In case of no response from the customer, I should examine the document I have in hand such as sales orders, sales invoices, shipping orders, and bills of lading. c.The purpose of analyzing subsequent collections because it a way to check and make sure that the existence of the action took place. Also checking subsequent collections allows the auditors to check the adequacy of the allowance for uncollectible accounts. This helps the auditor to better calculate the amount tha t is uncollectible from customers 2.I am not satisfied that I have sufficient evidence to evaluate the existence and valuation assertion because I wasn’t able to get a hold of some customers. Due to this inconvenience as auditors we should be suspicious about if those sales do in fact exist. Also, in terms valuation, additional audit needs to be performed because from the confirmed amount owed, it is not sure if it will be collected. 3.Reclassification entry can be found in excel document â€Å"2009 ar†. 4.A. In order to satisfy the account receivable write-offs, I would need to examine correspondence to and from customers, legal counsel and collection agencies involving the disposition of amount that were due in the past. b. The audit adjustment is $340,000 which make the allowance balance to be $560,000 which I think is adequate as adjustment. c. See attached excel document- â€Å"2009† ar. 5. The full document â€Å"2009 ar† is attached with the case. Module VI: Sales and Purchases Cutoff Tests 1. Inventory cut off errors: a. Vouchers 12458 and 12459 was received in 2009 as inventory but not recorded in the books until next year, 2010. Which resulted in overstatement of $854,154 as effect on net income b. Raw material inventory that was in transit. This action does not affect net income because it was exluded c. Sales 33003, 33004, 33006, 33007, and 33009 were performed in 2010 but they were reported in 2009 which resulted in overstatement of $3,760,330 in net income. I think that the misstatement listed above appear to be intentional in order to overstate net income and make it look higher that its value. This practice is one of the earning inflation devices that can be used to overstate net income. 2.See excel document â€Å"2009 cutoff† for audit  adjustments. Module VII: Search for unrecorded Liabilities 1.Comment on the adequacy for the procedures performed: Lucas was able to check if there was additional invoices that were received and recorded. He also checked if the company he is auditing included these charges in year-end adjustments for liabilities that are not recorded. On the other hand she did not check if invoices received in 2010 should be recorded in 2009 and therefore applicable to the 2009 audit and if they were part of year-end adjustment for the same year. The last thing that Lucas need to check is the liabilities from the previous, 2008 and to see if they apply to see if they need to be considered for 2009. 2.Audit Adjustment 6 can be found in excel document â€Å"2009 Liab†. 3.Audit Adjustment 6 can be found in excel document â€Å"2009 Liab†. Module VIII: Dallas Dollar bank Reconciliation 1. The â€Å"Bank Reconciliation- Dallas Dolalr Bank† does not reconcile for December mainly because the general ledger balance is less than the adjusted balance (Audit adjustment number 7). The amount that differ between the two balances is $9,000. Some of the causes in case of non-reconciliation are: – There might have been an error performed by the bank at the time of recording the deposit or check. – There might have been an error when the bank recorded the cash receipt of the action. 2. After I have made the correction, the account does reconcile. The adjustment is made in WP.1 in excel document â€Å"2009 Bank†. 3 and 4 : See excel document â€Å"2009 Bank part WP.1.B 5. The cutoff statement received directly from the bank support the existence, completeness and valuation objectives. This statement gives an auditor satisfaction regarding the amount of cash receipt at the end of the year and if they were recorded at the right time. If the cutoff statement covered the period 1/1/10 through 1/21/10 and the deposit in transit was credit in 1/12/10, as an auditor I should be concerned that a client was keeping cash receipts records open after the end of the year period and could have recorded 2010 cash receipts in 2009. To allay my concerns, I should apply remittance advices, cash listings in order to be able to check  the cash receipt at the end of the year that make up for the deposit in transit. Module IX: Analysis of Interbank Transfers 1. A. The purpose of analyzing inter-bank transfers for a short period before and after the balance sheet due in to check if there are any cash cutoff errors. B & C. the check 127332 showing $3,000,000 received from Lawton was in fact an interbank transfer from Bank Two to Dollar Bank. The Biltrite Company is in violation of one of the restrictive covenants in the Bank Two agreement because if the transaction was recorded correctly, it would show that the balance was below $10,000,000 compensating balance. 2 & 3. See Audit Reclassification entry at the bottom of WP 1.C 4. Yes the Record Reclassification does in fact place Biltrite in default because it decreases the compensating balance to below $10,000,000. Some of the audit procedure that can be applied is questioning management and legal counsel in regards of the examination of the agreement that was agreed upon with the bank since there is a default. Also, checking the balance after year end to see if the compensation balance has increased to its minimum balance of $10,000,000. 5. See excel document â€Å"2009 Bank†. Module X: Analysis of Marketable Securities 1. There are investments in common stock that resulted in realized loss of $198,000 in 2009. This support does not support McAfee goals of â€Å"maximizing returns while minimizing risk of loss†. Since there is a loss, it contradicts the statement. 2. In order for the securities to be classified as current on the balance sheet, the securities need to be readily marketable and acquired as temporary investments. 3. The auditor’s objective in the audit of marketable securities is to check: -The existence of the securities -The ownership of the securities, if the client owns them. – Are the values of the securities shown in the statement consistent with their real value – Are the losses and gains correctly reported – Interest and dividend correctly reported – Are the securities classified as current and noncurrent correctly The audit assertions for the auditor to examine are existence, valuation and the presentation and disclosure of the securities. The objectives that are not satisfied is the working paper that does not state if the securities are current or noncurrent. Answers to questions 4 through 8 can be found in excel document â€Å"2009 Security†. Biltrite Practice Case Module III: Control Testing – Sales Processing 1.The sampling plan in the design of controls does not provide tests about revenues and accounts receivables. The weakness that I could see is the fact that goods that were delivered to customers were not billed which result in bill of lading not being pre-numbered. Because of this, bills of lading do not count as an effective sampling unit. For a successful audit, auditors need to evaluate orders randomly and check to see if the goods were shipped and the customers received invoices prior to the receipt of the product, Therefore in this case, existence/occurrence is the course of action for the auditors. 2 and 3 are attached under â€Å"2009 attribu† 4. The sampling plan shows that there is an effective control of the company by the people in charge since the price of the products, the quantity of the footing and the credit limits offered to customers are not above the limitation. However the bills of ladings that were missing keep the auditors skeptical and make them look further for material information. Also, the other thing that looks suspicious is the inflated earnings showed. The analytical procedures and attribute testing performed will the auditors to look further in regards of the sales recorded during the year, the customer balanced and the accounts receivable. Therefore, I believe that aggregate materiality threshold shouldn’t be lowered since both accounts receivable and sales tests show earning’s inflation. Module IV: MUS Sampling- Factory Equipment Additions 1.The objective of performing this test is to test if the factory equipment accounts are materially overstated from the errors found in the capitalization of ordinary repairs. The sampling unit is the debit posting to the factory equipment account and the population is $12,600,000 which is the difference between the total debits of $89,860,000 and the equipment additions of $77,260,000 2.Find excel document â€Å"2009 MUS† for answers 3.In setting these parameters, Derick focused on his assessment of inherent risk and control in regards of the acquisition cycle and the level of the overall audit risk. To explain the parameters further, because the risk of incorrect acceptance is 5% percent, this means that Derick is 95% sure about the results that he will get only 5% percent of errors in the population. Anticipated errors of $100,000 is usually based on previous year’s audit and the $640,000 of tolerable misstatement are errors Derick think exists in the population in regards of the factory equipment account. 4.Find excel document â€Å"2009 MUS† for the calculation of the Projected misstatement calculation 11.3B a.â€Å"Tainting percentage† appear on a column when the book value of a unit is less than the sampling interval of 160000. And its purpose is to develop a projected error for all the sampling interval. 5. And 6 can be found in the excel document â€Å"2009 MUS† for WP 11.3 C 7 . a. Basic precision is the amount of uncertainty associated with testing only a part of the population and it is calculated by multiplying the sampling interval by the confidence factor to measure sampling errors. b. Incremental allowance for sampling error increases when there is an increase in the sampling error. c. Allowance for sampling risk is a factor used in planning statistical samples to keep sampling risk at the desired level. d. Upper misstatement limit is determined by adding the misstatement (basic precision) and incremental allowance for sampling error. It measures the maximum overstatement at the 95% confidence level set. 8. The sampling results do not support Derick’s concerns regarding possible material misstatement since the result of the upper misstatement limit is $3,720,833 which is more than the tolerable misstatement of $640,000. Also the proportion of the projected error is 85% which is calculated by dividing $2,503,060 by $2,936,338. These errors sho uld bring the population within the bounds of acceptance. In my opinion this error represent the adjustment necessary that represent the $12,600,000 population of factory equipment. Module V: Accounts Receivable Aging Analysis 1. a.The proportion of the total dollar amount receivable I included in the confirmation request is in â€Å"Account Receivable Aging Analysis† by diving the total amount that is collectible â€Å"C† by the total amount of sales. The result is 82% ($9,803,430/$11,920,028) of the total dollar balance in accounts receivable. b.In the event of no reply to a request for positive confirmation, as an auditor I need to ask for further requests, contact the manager and ask him to get a hold of the customer. In case of no response from the customer, I should examine the document I have in hand such as sales orders, sales invoices, shipping orders, and bills of lading. c.The purpose of analyzing subsequent collections because it a way to check and make sure that the existence of the action took place. Also checking subsequent collections allows the auditors to check the adequacy of the allowance for uncollectible accounts. This helps the auditor to better calculate the amount that i s uncollectible from customers 2.I am not satisfied that I have sufficient evidence to evaluate the existence and valuation assertion because I wasn’t able to get a hold of some customers. Due to this inconvenience as auditors we should be suspicious about if those sales do in fact exist. Also, in terms valuation, additional audit needs to be performed because from the confirmed amount owed, it is not sure if it will be collected. 3.Reclassification entry can be found in excel document â€Å"2009 ar†. 4.A. In order to satisfy the account receivable write-offs, I would need to examine correspondence to and from customers, legal counsel and collection agencies involving the disposition of amount that were due in the past. b. The audit adjustment is $340,000 which make the allowance balance to be $560,000 which I think is adequate as adjustment. c. See attached excel document- â€Å"2009† ar. 5. The full document â€Å"2009 ar† is attached with the case. Module VI: Sales and Purchases Cutoff Tests 1. Inventory cut off errors: a. Vouchers 12458 and 12459 was received in 2009 as inventory but not recorded in the books until next year, 2010. Which resulted in overstatement of $854,154 as effect on net income b. Raw material inventory that was in transit. This action does not affect net income because it was exluded c. Sales 33003, 33004, 33006, 33007, and 33009 were performed in 2010 but they were reported in 2009 which resulted in overstatement of $3,760,330 in net income. I think that the misstatement listed above appear to be intentional in order to overstate net income and make it look higher that its value. This practice is one of the earning inflation devices that can be used to overstate net income. 2.See excel document â€Å"2009 cutoff† for audit adjustments. Module VII: Search for unrecorded Liabilities 1.Comment on the adequacy for the procedures performed: Lucas was able to check if there was additional invoices that were received and recorded. He also checked if the company he is auditing included these charges in year-end adjustments for liabilities that are not recorded. On the other hand she did not check if invoices received in 2010 should be recorded in 2009 and therefore applicable to the 2009 audit and if they were part of year-end adjustment for the same year. The last thing that Lucas need to check is the liabilities from the previous, 2008 and to see if they apply to see if they need to be considered for 2009. 2.Audit Adjustment 6 can be found in excel document â€Å"2009 Liab†. 3.Audit Adjustment 6 can be found in excel document â€Å"2009 Liab†. Module VIII: Dallas Dollar bank Reconciliation 1. The â€Å"Bank Reconciliation- Dallas Dolalr Bank† does not reconcile for December mainly because the general ledger balance is less than the adjusted balance (Audit adjustment number 7). The amount that differ between the two balances is $9,000. Some of the causes in case of non-reconciliation are: – There might have been an error performed by the bank at the time of recording the deposit or check. – There might have been an error when the bank recorded the cash receipt of the action. 2. After I have made the correction, the account does reconcile. The adjustment is made in WP.1 in excel document â€Å"2009 Bank†. 3 and 4 : See excel document â€Å"2009 Bank part WP.1.B 5. The cutoff statement received directly from the bank support the existence, completeness and valuation objectives. This statement gives an auditor satisfaction regarding the amount of cash receipt at the end of the year and if they were recorded at the right time. If the cutoff statement  covered the period 1/1/10 through 1/21/10 and the deposit in transit was credit in 1/12/10, as an auditor I should be concerned that a client was keeping cash receipts records open after the end of the year period and could have recorded 2010 cash receipts in 2009. To allay my concerns, I should apply remittance advices, cash listings in order to be able to check the cash receipt at the end of the year that make up for the deposit in transit. Module IX: Analysis of Interbank Transfers 1. A. The purpose of analyzing inter-bank transfers for a short period before and after the balance sheet due in to check if there are any cash cutoff errors. B & C. the check 127332 showing $3,000,000 received from Lawton was in fact an interbank transfer from Bank Two to Dollar Bank. The Biltrite Company is in violation of one of the restrictive covenants in the Bank Two agreement because if the transaction was recorded correctly, it would show that the balance was below $10,000,000 compensating balance. 2 & 3. See Audit Reclassification entry at the bottom of WP 1.C 4. Yes the Record Reclassification does in fact place Biltrite in default because it decreases the compensating balance to below $10,000,000. Some of the audit procedure that can be applied is questioning management and legal counsel in regards of the examination of the agreement that was agreed upon with the bank since there is a default. Also, checking the balance after year end to see if the compensation balance has increased to its minimum balance of $10,000,000. 5. See excel document â€Å"2009 Bank†. Module X: Analysis of Marketable Securities 1. There are investments in common stock that resulted in realized loss of $198,000 in 2009. This support does not support McAfee goals of â€Å"maximizing returns while minimizing risk of loss†. Since there is a loss, it contradicts the statement. 2. In order for the securities to be classified as current on the balance sheet, the securities need to be readily marketable and acquired as temporary investments. 3. The auditor’s objective in the audit of marketable securities is to check: -The existence of the securities -The ownership of the securities, if the client owns them. – Are the values of the securities shown in the statement consistent with their real value – Are the losses and gains correctly reported – Interest and dividend correctly reported – Are the securities classified as current and noncurrent correctly The audit assertions for the auditor to examine are existence, valuation and the presentation and disclosure of the securities. The objectives that are not satisfied is the working paper that does not state if the securities are current or noncurrent. Answers to questions 4 through 8 can be found in excel document â€Å"2009 Security†.

patenting life essays

patenting life essays John Moore was diagnosed with hairy-cell leukemia in 1976. Under directions from his doctor, Mr. Moores spleen was removed. Among other things, Mr. Moore continued to visit his doctor for seven years following his diagnosis. During these visits, the doctor took tissue samples of bone marrow, skin a and sperm, which Mr. Moore assumed were necessary procedures to prevent the reoccurrence of cancer. After discovering that he had become patent #4,438,032, John Moore learned that the doctor was patenting unique chemicals from Mr. Moores blood for a multi-million dollar contract. Moore sued the doctor for malpractice and property theft. The California Supreme court refused to recognize that Moore had property rights over his own body, however. The doctor argued that because Mr. Moore did not possess the ability to manipulate his own body tissues into a socially useful product, he could not claim a right of ownership to these tissues. One concession the court did make to Mr. Moore was the right to sue his doctor for a breach of fiduciary duty and lack of informed consent. This issue and others are on the forefront of a growing debate over the patenting of life. Should we like John Moore tried to do in the above example be able to protect own our own bodies from being patented and thus owned by others? Where should we as a society draw the line when it comes to weighing the possible advances possible versus the dangerous applications this new science may render? What are our ethical and moral responsibilities when it comes to the inevitable ability to clone a human, design a baby, or just predict whether someone is predisposed at coming down with a fatal disease? This is such a relatively new issue where so many new and potential dangerous applications are discovered daily. I will attempt to cut through jungle of misconceptions the genetic and biotech indust...