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COSO framework, Audit risk model, Audit assertion, Audit experience needed

COSO framework, Audit risk model, Audit assertion, Audit experience needed.

Answer the following 4 questions, each questions should have about 300-400 words. No citation needed, no reference page needed. Sales and Receivables ProcessYour audit client manufactures and sells equipment. One of their primary products is a set of equipment for a complete manufacturing process, which consists of Equipment A, B, and C. Your client does not sell Equipment A, B, or C separately; however, their competitors do sell the same equipment separately and there is a market for used equipment.Your client sold two complete manufacturing processes (Equipment A, B, and C) in December. They delivered Equipment A and C on December 20, but did not deliver Equipment B until January 6. Without Equipment B, the customer does not have use of Equipment A and C. However, there is an active market for new Equipment A, B, and C on a separate basis, as the equipment is often bought separately from other vendors as replacements become necessary. The contract provides that if all pieces of equipment are not delivered, the customer may return Equipment A and C and have no liability to your client. The contract requires delivery of all equipment prior to February 1, and your client has sufficient production capacity and inventory to deliver the equipment prior to that contractual deadline.Required:What are the general ledger accounts, the most relevant assertions, and an audit risk model for these transactions, and why?What is the Accounting Codification Section related to these transactions?What procedure(s) would you perform to test these assertions? Include how you would select transactions.Purchases and Inventory ProcessYour audit client manufactures and sells equipment. They use job order costing and standard costs for the accumulation of inventory costs. They calculate material, labor and overhead variances at the end of each quarter. All overhead variances are booked to Cost of Goods Sold.Required:What are the general ledger accounts, the most relevant assertions, and an audit risk model for these variance transactions, and why?What is the Accounting Codification Section related to these transactions?What procedure(s) would you perform to test these assertions? Include how you would select transactions. Investment SecuritiesYour audit client manufactures and sells equipment. Monthly, they sweep their cash account into their brokerage account. The brokerage account is managed by an outside investment advisor, meaning that your client does not select the types of investments purchased. The broker sends the client their brokerage statement each month with the activity and the market value of each investment held. The client uses the brokerage statement to book any realized and unrealized gains or losses. Unrealized gains are in OCI.Required:What are the general ledger accounts, the most relevant assertions, and an audit risk model for these transactions, and why?What is the Accounting Codification Section related to these transactions?What procedure(s) would you perform to test these assertions? Include how you would select transactions. PPE and Intangible AssetsYour audit client manufactures and sells equipment. The client purchased a company during 2018. The purchase price was in excess of the identifiable fixed assets and identifiable intangible assets. The purchased company is struggling to make profits since their acquisition.Required:What are the general ledger accounts, the most relevant assertions, and an audit risk model for these transactions, and why?What is the Accounting Codification Section related to these transactions?What procedure(s) would you perform to test these assertions? Include how you would select transactions.
COSO framework, Audit risk model, Audit assertion, Audit experience needed

Operations Management – Application of Learning Concepts

Operations Management – Application of Learning Concepts. I don’t know how to handle this Business question and need guidance.

In this assignment, you will apply the concepts learned in your unit readings to the Sony Corporation.
This unit begins with introducing a tool to help managers follow Drucker’s Rifle approach: Profit pool analysis. Although this can be a very complex task, it is important to conduct the mental exercise in applying this model to your chosen business. Although you may not find specific quantifiable data, you must make assumptions from interviews, web searches or assumptions from your own experience. You are required to apply these key learnings to your chosen organization.

Using the SONY CORPORATION, prepare a 1-2-page reflection on how the learning application concepts for Internal Profit Pool analysis may be applied to identifying key services or products within your chosen organization. Please provide a graph and interpret the graph and its relevance for your chosen organization. Similar to what is illustrated in your assigned readings on internal profit pool analysis. Which products or services should your organization focus on to maximize wealth and value?

Operations Management – Application of Learning Concepts

The Causes Of Electoral Violence Politics Essay

assignment writing services In every democratic system of governance, election is the only legitimate determinant entrance to political office or leadership, and it is an important element for facilitating good governance practices and consolidation of democracy. Elections provide avenue for the electorate to express their will and sovereignty and give legitimacy to their political leaders. Election periods give an opportunity for the electorate to assess not only the performance of the party in power but indicate their expectations of the future government. Hence, the power to rule or to lead emanates from the citizens or the electorate. To elect and to be elected into any political office is both a political and human right. The Article 21 of 1948 Universal Declaration of Human Rights provides that, “the will of the people shall be the basis of the authority of government as expressed in periodic and genuine elections.” The International Covenant on Civil and Political Rights (ICCPR) provides that “Every citizen shall have the right and the opportunity to vote and to be elected at genuine periodic elections.”(Heyns, Killander; 2007). The article 42 of the 1992 constitution of Ghana states that “every citizen of Ghana of 18 years of age or above and of sound mind has the right to vote and is entitled to be registered as voter for the purposes of public elections and referenda”. Therefore voting in an election is both a political and civic right for every citizen in a country of origin to exercise when it is due. Elections all over the world are contested by political parties and candidates who demonstrate their capabilities and articulate policies and programmes that they believe reflect the aspirations of the people. However, the outcomes of these elections in some countries are not desirable and call for greater concerns for all. For example, the outcomes of election in Asian countries such as “India, Pakistan, Philippines, and Malaysia are characterised with violence leading to loss of human life, property, injuries and chaos. In the Philippines, 75 people were killed prior to the May 2007 elections, while 80 others were wounded in election violence.”(Samuel Mondays Atuobi; 2008) In Africa, countries like “Zimbabwe, Kenya, Uganda, Ethiopia, Chad, Nigeria, Sierra Leone and Zambia have all been characterised by election violence. This incidence of election violence in Africa is so high that even an election considered being free, fair and transparent the outcome may not have been free of violence. Elections in Africa are periods in which the stability and security of African states hangs in the balance, due to the threat of election violence” Ibid. For example, “Nigeria, in 2003 federal election, at least 100 people were killed and many more were injured, 600 people were reported killed in the December 2007 presidential election violence in Kenya, following disputes over the results”. (Cyllah; 2010:5) Indeed, in Ghana like other African countries, the 1992 constitution has made provisions towards the attainment of democracy. The Constitution has spelt out clearly designed structures of an integrated democratic state and the qualifications of citizens to take part in any election. Articles 43-46 of the 1992 constitution spells out the establishment, composition, qualification, terms of office, conditions of service, functions and the independence of the electoral commission who sees to the day to day management of the Electoral Administration. Since 1992 to 2008, Ghana had undergone through five major successive elections which have been applauded by democratic nations, institutions and personalities. These elections have been described as free and fair elections and made Ghana to become a member of committee of nations in the international systems. All these elections were contested by the major political parties and candidates in Ghana. Table 1 shows the number of political parties contesting the elections since 1992 to 2008 with the votes obtained. S/N Name of Party 1992 1996 2000 2004 2008 1 NDC 2,327,500 4,099,460 2,895,575 3,280,056 4,501,466 2 NPP 1,213,078 2,834,881 3,131,739 4,002,680 4,478,411 3 CPP NA NA 115,641 88,022 113,494 4 PNC 266,728 211,136 189,659 119,656 73,494 5 GCPP NA NA 67,504 NA NA 6 NCP 113,615 NA NA NA NA 7 NRP NA NA 78,629 NA NA 8 UGM NA NA 22,123 NA NA 9 PHP 68,059 NA NA NA NA NA — Not Applicable Source: Electoral Commission of Ghana Reports. (1992-2008)

Finance discussions

Finance discussions. I need help with a Mathematics question. All explanations and answers will be used to help me learn.

Go to the U.S. Securities and Exchange Commission’s Website located at Review the mission and history of the SEC, listed under “Introduction”. Be prepared to discuss.

From the e-Activity, examine the mission and history of the SEC. Determine whether the regulatory bodies of the securities market have established key strategies for a successful outcome for the average investor since their creation. Support your decision.

Select one specific regulation of the securities market, and propose three ways that you believe that regulation can be improved. Please elaborate with details
Justify why a small investor would prefer a stock exchange market such as the New York Stock Exchange (NYSE), as compared to the National Association of Securities Dealers Automated Quotations (NASDAQ). Provide support for your justification.
Take a position on the benefits and risks of a balanced fund versus a fixed index fund, indicating if a financial manager is most likely to invest in a balanced fund or a fixed index fund. Support your answer

Finance discussions

Assessment of patient diagnosed with COPD

Share this: Facebook Twitter Reddit LinkedIn WhatsApp Focused Assessment ABCs: ï€±ï€©ï€ Airways: this patient has an airway obstruction as he has a history of COPD. This patient’s airflow may also be limited by the thick secretions as he has a productive cough. Close monitoring is required to assess his airway clearance, by checking the mouth, monitor the amount of sputum, auscultating the lung sound.  Breathing: this patient’s breath pattern is already abnormal as he has dyspnea, shortness of breath, orthopnea, he refuses to lie down, shallow labored respirations, RR 30, and SpO2 86%. The breathing pattern need to be monitored closely to see it turns better or worse during the treatment. The nurse needs to count the RR, checking the SpO2, and observing the breathing pattern every 15min.  Circulation: the patient’s pulse is 115 which is regular for the patient. His BP is 135/90, little higher. His skin is pale with visible peripheral cyanosis. He has mild pedaled edema, but denies calf tenderness or swelling. Therefore, the nurse needs to assess the circulation, such as by checking the capillary refill, assessing the JVP, nail bed, peripheral pulses. Besides that, the nurse also needs to pay attention to the potential MI as this patient has a history of angina, a family history of MI, and the heart loads increased by the lower SpO2, higher BP and HR. VS and pain: BP: 135/90, HR: 115 regular, T: 38.6oC po, RR: 30; SpO2 86% with RA. This patient’s BP, T, and RR are higher than normal, and the SpO2 is lower than normal. The nurse needs to assess those vital signs every 15mins to see the change in trend. The patient complains of Sternal chest pain, but states it is not typical of his angina. The nurse needs to assess the pain by using the PQRST and to ask whether the pain is tolerable or not. This assessment determinates the later pain management. CNS:ï€ ï€ There doesn’t have much information about this patient’s CNS status. Therefore, the nurse needs to assess this patient’s awareness and orientation to time, place, and person. The nurse also need to assess the patient’s command following, vision, and hearing. It is known that this patient appears anxious and tremulous. Nurse need to ask the causing of anxious during the assessment. CVS:ï€ ï€ Assess the cardiac rhythm by auscultating apical pulse, S1, S2, S3, S4 valve area, as this patient has a history of angina and HTN. If it is necessary, the nurse may need to apply the ECG monitor. Assess the peripheral edema, especially in the lower extremities as he has calf tenderness or swelling. Assess the JVP. Assess the dorsalis pedis and post tibial pulse. Assess the peripheral cyanosis. The nurse needs to assess the potential angina and MI too. Resp:ï€ ï€ The patient has dyspnea, shortness of breath, orthopnea, productive cough, he refuses to lie down, shallow labored respirations, RR 30, and SpO2 86%. He has a history of COPD. Nurse needs to assess the RR and SpO2 every 15 mins, as well as those breath patterns. Assess the causing of the shallow labored respirations and SOB. Assess the sputum’s characters, such as amount and color change. Auscultate all lung fields to check the breath sounds, identify the adventitious sounds, such as crackles, wheeze, stridor, pleural rub, and rhonchi. Inspect the shape and configuration of the chest wall, and the symmetrical expansion. Tactile fremitus bilaterally and assess diaphragmatic excursion. The nurse may suggest the chest X-ray, CT test, and sputum culture as this patient on the risk of lung infection. GI:ï€ ï€ The patient has anorexia and vomiting, which may lead to malnutrition and result in the weakness of respiratory muscles. Assess the strength of the muscles. Assess his vomiting frequency, stimuli, amount, and color (checking GI bleeding). Assess his diet and fluid intake. Inspect his abdominal contour, symmetry, and umbilicus. Auscultate abdominal bowel sounds. Light palpate abdominal for soft, tenderness, and pain. Ask for the bowel movement frequency, amount, and color. GU:ï€ There is no information about this patient’s GU status. A nurse can assess his ability to void, continence or incontinence. Assess urine for the clear, pale, odourless, discomfort, amount. Integ:ï€ The patient has visible peripheral cyanosis, fever, and diaphoretic. The nurse needs to keep monitoring these symptoms. Besides that, assess the skin color, moisture, lesions, skin turgor, and sensory perception. Labs/DI: ï€±ï€©ï€ The patient’s ABG: ABGs: pH 7.28; PaCO2 60 mmHg; HCO3 25; PaO2 85 mmHg; CBC: HgB 189 mmol/L; Hct 49%; WBC 19 x 109/L. This patient has uncompensated acute respiratory acidosis as his pH≤7.35, his PaCO2≥ 45mmHg, and his HCO3 within the normal range of 22~26 mEq/L. His PaO2 ≤ 90~100mmHg. This patient’s HgB ≥ 140~174 g/L, the Hct is within normal range, and the WBC≥ 4.8-10.8 x 109/L. The higher WBC indicates infection. The higher HgB may due to the compensation of the long-term low SpO2 which caused by the COPD.  Due to the suspect of infection (evidenced by the fever and WBC), nurse may need to facilitate the specimen collection of sputum for the lab test. ï€³ï€©ï€ Due to the daily use ASA, nurse needs to assess the blood work of PTT and INR. Meds: ï€±ï€©ï€ ASA: Aspirin for the angina; belongs to antiplatelet drugs; has nausea, vomiting, heartburn side effects, contraindicate for people has bleeding. ï€²ï€©ï€ Ramipril: to treat HTN; belongs to the ACE inhibitor drugs; has cough, vomiting, weakness, headache side effects. ï€³ï€©ï€ Furosemide: to treat HTN and to reduce the welling and fluid retention; belongs to the diuretics drugs; has muscle cramps, weakness, dizziness, confusion, thirst, upset stomach, vomiting side effects. ï€´ï€©ï€ Pantoprazole: to treat GERD; belongs to proton pump inhibitors; has headache, nausea, vomiting, gas, joint pain, and constipation side effects. ï€µï€©ï€ Nitro-Dur spray: to treat episodes of angina; belongs to the organic nitrate drugs; has flushing lightheadedness, dizziness side effects. ï€¶ï€©ï€ Symbicort: to treat the narrow of airway and inflammatory; is the combinations of Budesonide and Formoterol; has the upset stomach, cough, dry mouth side effects. ï€·ï€©ï€ Albuterol: to treat wheezing, SOB, COPD, and the diseases affecting lungs and airways; belongs to beta2-adrenergic agonists; has the uncontrollable shaking of a part of the body, nervousness, headache, nausea, vomiting, cough, throat irritation side effects. ï€¸ï€©ï€ Based on the assessment of Meds function and side effects, it is noted that the majority drugs the patients is using have the side effects of nausea, vomiting, heartburn, upset stomach, cough, weakness, headaches. The patient currently has the cough and vomiting symptoms. Therefore, the nurse may need to report to the physician to stop taking those medications and finding other replaceable medications, especially for the Albuterol puffer. The patient admits to using Albuterol puffer “almost continuously” over the past 8 hours with minimal effect. The nurse needs to ask the patient to try to stop using the Albuterol as it is overdose and has less effect, and reports that to the physician. Nursing history:ï€ ï€ It is already known that this patient quit smoking 2 years ago, but previously smoked 2 packs a day for 40 years. He has a current health history of Angina, COPD, HTN, GERD and Type 2 diabetes (diet controlled). This patient also has been hospitalized in the ICU 2 years ago “because he had a problem with his chest”. His father died from an MI at the age of 55. During the assessment, the nurse need to assess this patient other history, such as alcohol abuse, drug abuse, and occupations. The nurse may need to ask whether the patient can remember the initial symptoms of angina, which will help him to predict the potential coming of angina. Nurse needs to assess how the patient usually deals with his COPD, HTN, GERD, and DMT2. Nursing Diagnosis (list 3 according to NANDA with rationale or evidence) ï€±ï€©ï€ ï€ Ineffective airway clearance related to thick secretions and airway inflammation as evidenced by productive cough, dyspnea, COPD, shortness of breath, shallow labored respirations, sternal chest pain, fever, and the increased WBC 19 x 109/L. ï€²ï€©ï€ ï€ Ineffective breathing pattern related to pain and position as evidenced by the sternal chest pain, refuses to lie down, will only sit on the side of the bed, shortness of breath, tachypnea, shallow labored respirations (use of accessory muscles). ï€³ï€©ï€ ï€ Impaired gas exchange related to alveolar hypoventilation as evidenced by PaCO2 60mmHg ≥ 45 mmHg, pH 7.28≤7.35, PaO2 85 mmHg≤ 90-100mmHg, SpO2 86% with RA, pale with visible peripheral cyanosis, and diaphoresis. Nursing Interventions I) Nursing interventions relate to the diagnosis of ineffective airway clearance ï€±ï€©ï€ Monitor respiratory rate, rhythm, depth, and effort of respiration. ï€²ï€©ï€ Contact doctor to order alternative bronchodilators (Albuterol not works effectively anymore for him), and administer the new ordered bronchodilators to open the airways as he has COPD. ï€³ï€©ï€ Teach effective cough techniques to clearance of retained secretions. ï€´ï€©ï€ Ensure fluid intake is adequate to liquefy secretions to facilitate removal. ï€µï€©ï€ Assist patient to a sitting position with head slightly flexed, shoulders relaxed, and knees flexed to improve respiratory status. ï€¶ï€©ï€ Auscultate lung sounds closely after treatments to check the improvement. II) Nursing interventions relate to the diagnosis of ineffective breathing pattern ï€±ï€©ï€ Assist patient in a comfortable position, such as tripod position, sitting up, or elevated back rest. This position also can reduce the respiratory efforts and then reduce oxygen needs. Also teach the patient wife how doing it. ï€²ï€©ï€ Give patient support of his upper extremities to maximize respiratory excursion. ï€³ï€©ï€ Use optimal pain control measures to promote deep breathing, turning, and coughing. ï€´ï€©ï€ Teach patient deep breathing to maximize use of the diaphragm when pain is tolerable. ï€µï€©ï€ Teach pursed-lip breathing to prolong the exploratory phase and slow respiratory rate. ï€¶ï€©ï€ Assess respiratory rate and pattern and auscultate lungs every 2-3 hr to evaluate the rate, quality, and depth of patient’s respirations. ï€·ï€©ï€ Monitor the manifestations of complications, such as pneumothorax, hemothorax to allow early detection. III) Nursing interventions relate to the diagnosis of impaired gas exchange ï€±ï€©ï€ Administer O2 therapy to treat hypoxemia and increase SpO2 saturation. ï€²ï€©ï€ Monitor respiratory rate and oxygenation status to prevent the over oxygenation. ï€³ï€©ï€ ï€ Monitor the signs and symptoms of hypercapnia, such as confusion, somnolence, headache, irritability, and decrease in mental acuity, increase in respiration, facial flush, and diaphoresis, to assess the change trend. ï€´ï€©ï€ ï€ Teach to avoid central nervous system depressants as they can depress respirations. IV) Other nursing interventions relate to the patient illness ï€±ï€©ï€ Facilitate the infection test, such as prepare the sputum specimen. ï€²ï€©ï€ Contact physician to order MEDs for the fever and vomiting, and administer the MEDs. ï€³ï€©ï€ Monitor the potential occurrence of angina. 4)ï€ If the physician diagnosed infections, such as pneumonia, and ordered antibiotic medications for that, the nurse needs to administer these MEDs. ï€µï€©ï€ As mentioned in the MEDs assessment, the patient has the symptoms of cough and vomiting, which are the side effects of the majority of the medications. Therefore, the nurse needs to report these findings to the physician and ask for alternative medications. The nurse also needs to report the less the effect of Albuterol to the physician and ask for replacement. ï€¶ï€©ï€ To facilitate the communication with patient, nurse needs to ask his wife or other translator to translate as his English is limited. Ethical Considerations Ethic issue is another important area for the nurses to consider during the nursing process. In this scenario, nurses need to show their competency by correctly assessing the patient signs and symptoms. Nurses need to show their accountability by documenting their assessments and reporting the abnormal findings to the doctor. Nurses need to show their empathy as the patient is suffering from the difficult breathing. Before any nursing interventions, nurses always need to get the informed consent from the patient. Nurses also need to keep awareness that the patient has the right to refuse interventions. For example, the patient has right to refuse to lie down, or to take some medications. During the nursing intervention, nurses need to show their respect to the patient and protect his human dignity. Nurses have the responsibility to take care of this patient and to help him to have an effective breathe pattern. During the caring process, nurses also need to keep the patient’s privacy and confidentiality. It is also important for nurses to keep the principles of justice and fairness during the nursing care, such as having enough time to stay with this patient. As this patient’s English is limited and his wife provides information, nurses need to assess whether his wife’s interpretation represents the patient’s interests. Nurses may also need to find other translators when his wife is not able to show up. This patient has acute respiratory failure as he has SOB, cough, dyspnea, orthopnea, and low SpO2 level. He also has a history of angina and a family history of MI. Therefore, it is important for the nurse to get the advanced direction, such as DNR. Nursing Theorist According to the Roy’s Adaptation Model, person is a biopsychosocial being who is constantly adapting to the changing environment. There are four modes of adaptation: physiological, self-concept, role function, and interdependence. In the Model, Roy also divided the nursing process into six dynamic steps: assessment of behavior, assessment of stimuli, nursing diagnosis, goal setting, intervention, evaluation. Here, the physiological adaptive mode is picked to guide the nursing care for Lorenzo Stipo, as there are not enough available information for the other three modes in this scenario. Physiological adaptive mode guides nursing care to focus on the physiology responds to the stimuli from the environment. In this scenario, Lorenzo’s health problems are complex as he has several chronic diseases and acute diseases. 1) Assessment of Behavior: Lorenzo has a productive cough, SOB, dyspnea, orthopnea, fever, and sternal chest pain. His RR is 30 and SpO2 is 85% with RA. He refuses to lie down and will only sit on the side of the bed. He appears tachypneic with shallow labored respirations. He is diaphoretic and pale with visible peripheral cyanosis. 2) Assessment of stimuli (related to observed behavior): the focal stimulus for Lorenzo’s SOB, dyspnea, and orthopnea is the acute lung infection (need further medical diagnosis). Contextual stimuli include the vomiting and history of GERD. The residual stimuli are the 40 years smoking history and COPD. 3) Nursing diagnosis: Ineffective breathing pattern related to infection, vomiting, and COPD. 4) Goal setting: improve patient’s breath pattern evidenced by having a respiratory rate of 12-18/min and SpO2 more than 90%. 5) Intervention: teach the patient deep breathing to maximize use of the diaphragm when pain is tolerable. Teach patient to have a tripod position for breath. Teach patient pursed-lip breathing to prolong the exploratory phase and slow respiratory rate. Hold on the current medications and contact with the doctor as the cough and vomiting are the common side effects of these medications. Administer oxygen therapy to the patient. Contact the doctor to assess the potential lung infection and prescript some antibiotics. Administer these antibiotics to the patient and also teach the patient or his wife about how to administer these antibiotics at home. 6) Evaluation: Lorenzo will know how to breathe effectively by applying these breathing techniques. His respiratory rate will be within 12-18 breaths/min and his SpO2 more than 90% References Alligood, M.R. (2014). Nursing theory: Utilization and application (5th Ed.). Missouri, St. Louis: Mosby Elsevier. Burkhardt, M., Nathaniel,A.,