Measurement and Assessment in Teaching Essay Example for Free

Measurement and Assessment in Teaching Essay Once cargo has been packaged it must undergo standard checks at the inspection offices for goods entering or living the country through various shipping methods. The most acceptable measurement and inspection methods for the cargo are the sampling method. This method is preferred because it cares for both the quality of the products and total inspection cost. The method is generally timely, cost effective. The international standards of inspecting cargo universally agree on the use of sampling method to reduce the cost of inspection, if it were to be done on single entities. More so, there are set standards and levels of specifications on the maximum errors allowed for a product packaging, (Hunt, 1989). There are limited levels of defects and variation for the quality of product. A package should not exceed the maximum errors allowed. If the level is exceeded then the product or cargo is rendered unworthy and can not be delivered to the owners due to the defects that compromise the quality of the product. The cargo at this point is said to have failed the inspection as per the set code of standards; ISO 2859. inspection must follow the set standards regardless of whether the client request for specific tests or not. Clients are allowed to make specific test requests at will before the inspection begins, otherwise inspection will be done as stipulated. The set standards for international inspection must be adhered to by the test auditors and inspectors. Industrial standards that are legally accepted include NFK06-021/022, ANSI/ASQC Z1. 4-1993, ISO2859 (AQL Tables), DIN40. 080, ISO 14000, SA 8000, ANSI/ASQC Z1. 4/BS6001 and MIL-STD-105E/ ABC-STD 105. Each of these standards has its own specification for which industry products must have before they are packaged. The rule is that the standards must meet the social accountability and legal standards. When the commodities are found to contain any defect they may further be classified as critical, major, or minor depending on the level of contamination or the defect. Critical defect is hazardous for human consumption or it is bound to cause harm to the product’ consumer. This affects the functionality of the intended use of the product. When this kind of defect is detected it must be corrected. The product is not consumable under all circumstances and therefore it can not be shipped. It must be refined or discarded completely to avoid unsafe use of the product, (Dangerous Cargo Handling, 2008). On the other hand, major defects are those that may result in the interference of marketability of a product though not harmful in use. It may negatively affect the functionality of the product if uncorrected. Most clients may request for replacement if they are sold to these products. Minor defects entail the availability of foregone substances in the commodity such that they do not affect the functionality of the product negatively. It is expected that when this product is brought to the market it may satisfy majority needs. There are three different levels of inspection used in the international cargo inspection. They are the general inspection levels; general inspection level I, general inspection level II, general inspection level III. The most commonly used inspection level is the general inspection level II, which takes audit and quality tests on the product. There is a fourth category of inspection called the Special inspection level which is used for wider range of samples to eliminate more risks. It is used to test products that are suspected to be dangerous. General inspection level I is used for products that need less attention, it is for basic tests. General inspection level III is used for most discriminative requirements on the test samples. It uses engineering principles of testing the products’ quality. General inspection level III is time consuming and expensive though it can be used for elimination of large risk levels. 2) Interpreting the legal requirements in relation to the carriage of dangerous goods, present very different challenges for good assessment and evaluation The definition of dangerous cargo as stipulated by the international maritime law entails all substances or cargo that may harm the ship, the carriage, and other cargo that may be on board. Dangerous cargo handling required specialty and expertise to avoid hazardous events that may befall a carriage. There are examples of recent events of dangerous cargo harming the carriage. For instance, case involving major containership subject in which, â€Å"MSC Napoli† caused real destruction and pollution to the England’s South Coast. The carriage was beached on a natural beauty scene at the Coast yet on board was dangerous cargo worth million dollars. It had on board, 1700 tons hazardous cargo whose cost is over $ 100 million. All these went in to waste and caused more destruction to the environment, (Bergendorff, S. 1998). Poor containerization causes danger to many casualties. Massive explosions and fire outbursts are common with improper handling and outlawed procedures in dangerous cargo carriage. The international community has formulated laws and code of ethics regarding the international transportation system in which laws regarding handling of dangerous cargo have been clearly set out. This is aimed at minimizing or curbing poor handling and packaging of cargo at the terminals. This has in the past resulted in damages worth billions of money hence low economic growth and poor environmental conservation. The â€Å"International Maritime Dangerous Goods Code, the IMDG Code,† is a formulation of codes of safety that must be adhered to by any personnel handling dangerous cargo within the international community, UAE, (IMDG, 2007). This law is designed in accordance to the UAE international convention of 1974 in which signatories were signed for â€Å"Safety of Life At Sea, SOLAS. † UAE maritime code has the provision for the carrier to destroy or remove any dangerous cargo if it deems necessary. For instance, if the cargo owner would decline ownership incase of misfortune or if there were no proper agreements for international transmanship ethics. This cargo may be destroyed without compensation. Dangerous cargo may include explosives or highly inflammable. This is according the Article 271. In addition, dangerous cargo that has been loaded with proper consultation from the carrier, and it becomes a threat to the carriage then it can be destroyed without blame on the carrier. More over, when goods which are not necessarily dangerous are packed in the carriage and are not properly declared on the bill of lading are discovered on board, they can be jettisoned to avoid damage or fines on the cargo on board. This is further aggravated by the condition of the goods; if the goods are legally prohibited for sale or export, they must be destroyed or offloaded from the cargo transit. According to the law, the shipper is held responsible for any irregularity on goods he delivers that are reflected in the bill of lading, (Government of Alberta, 2010). In other words, the shipper is responsible for giving the correct information on shipping particulars and will be answerable for any damage on the cargo on board or the carriage itself, unless he gives a timely notice on any kind of irregularity. The law requires a shipper to ship only those goods that they have a clear consent of their level of toxicity and nature for which the carrier is defined. Third party who may fall victim of damage caused dangerous cargo, according to UEA law of 1985, Article 282 the civil Code shall hold the shipper responsible. This enables the shipper to ensure that they cross check their cargo and ensure that they transport only the required cargo. The shipper must ensure he does not ship wrongly described goods, since any damage caused to the cargo shall be charged on him. The law has environmental law clause concerning the protection for environment. This is found within the federal laws of UEA of 1999, â€Å"Protection and development of the Environment. † According to this law, omissions or acts that threaten the environment are punishable by the law, (Ziegler A. 2009). Criminal laws are also applicable in the cases where shipment of dangerous cargo causes death or injury to persons. The owner must ensure that they are authorized by the law to transact with the dangerous goods. In other words, international law regarding dangerous cargo shipment must be adhered to, if at all persons are to be free from blame in case of danger resulting from the shipment. The principle objective and learning instructional task in both dangerous cargo handling and assessment is to ensure that personnel dealing with shipment of different good have the basic knowledge and practical application towards quality of services and safety of the sea. The training involves important aspects like navigation, maritime laws, meteorology, and weather forecasting, watch-standing; handling small boats and ship-handling, deck operations and equipment, line handling and rope-work, communication for sails within the port, towing operations, dangerous cargo handling, attention to emergencies, storage of cargo, fire fighting and sea and is survival skills. The learning guide for cargo handling is well designed with the objective of meeting market requirements of loading and unloading of cargo. It is practice oriented with good features of on-site training to ensure advanced training for in service training and those who intend to join the shipment crew, (Fox, N. 1997). Another objective is to train staff on high technologies of cargo assessment and test procedures with the aim promoting safety and security in cargo handling. There are different principles of assessment that must be adhered to when assessing cargo. First is the type of cargo to be shipped, the type of container or package required and legal documentation of the carriage. Environmental conservation principled should be taken in to account when assessing the cargo and its package quality. Also safety of both the ship or carrier and the people involved as well as security of other cargo on board. Material labeling should be done conspicuously. Each type of cargo has its specification for packaging and secure material to use while handling it. Assessment is based on the general specifications found on the consignment and legislation regarding packaging and delivery of cargo from different origins and destinations. For instance, legislative requirements set for different cargo offer restriction to certain volumes and weights below which or above which the consignment should not be signed for transit. More over, the uses of packing material which can be recycled have become a requirement for certain types of cargo. If this is not done then the consignment may not be delivered to its destination. In addition, environmentally friendly material is requiring for packaging. Assessment tests shall only allow transit of well packaged commodities and pallets that meet the quality to be delivered for certain specifications. Packaging could be done on disposable or reusable packages for environmental safety purposes, (Devusy, et. al 1998). For instance, reusable packages may include load carrier which include flat wooden pallets, skeleton container pallets, liquid containers and universal small load carrier. The disposable packaging could include disposable pallets, disposable protective packaging, disposable liquid containers, disposable packing aids, and cardboards that are disposable. It is also required that the package be easy to clean if reusable, and easy to dispose if disposable. This packaging must be done in accordance to the environmental law. In conclusion, cargo pallet assessment and test procedures followed International Maritime Dangerous Goods Code has defined the safety procedures for packaging and transportation of cargo. Dangerous cargo has its set laws and regulation regarding test and assessment of quality and nature of the product. The law requires those handling the cargo to be careful with every step of packaging, assessment, documentation, shipment and delivery, (Batemen, et. al. 2007). It is required that environmental conservation is taken in to account since there are penalties associated with hazardous cargo that affects the environment upon mishandling or improper assessment and packaging procedures. There are objective for training those handling cargo of different natures and characteristics. Cargo characteristics must be defined in terms of quality and any defects found on the cargo must also be categorized to ensure corrections before repackaging. Generally, cargo handling is secured under the international law. References Bergendorff ,S. (1998). The Sky Came Down: Social Movements and Personhood in Mekeo Society. Oceania. Vol. 69 Batemen, S. , Mathai, M. Joshua Ho. (2007). Shipping patterns in the Malacca and Singapore Straits: An Assessment of the Risks to Different Types of Vessel: Contemporary Southeast Asia. Vol. 29 Dangerous Cargo requirements, cargo, handling Dangerous Goods: retrieved in 2010: http://web2. gov. mb. ca/laws/statutes/ccsm/d012e. php Dangerous Cargo Handling: retrieved in 29 October, 2008. http://adriamare. net/Training/courses/dangerous-cargo-handling/ Dangerous Cargo guidance Principally, Evergreen observes the IMDG. Retrieved on 01 July 2007: http://evergreen-marine. com/tbn1/html/DCGuidance. pdf Devusy, D. , Campton, P. , Hens, L. Nath B. (1998). Environmental Management in Practice; Volume 1: Instruments for Environmental Management -Vol. 1. New York: Routledge. Fox, N. (1997). Spoiled: The Dangerous Truth about a Food Chain Gone Haywire. U. S. Basic Books. Government of Alberta Ministry of transport: Dangerous Goods. Retrieve in 1995-2010. http://www. transportation. alberta. ca/519. htm Hunt, G. J. F. (1989) A Behavioral Approach to Instructional Design: A programmed Text. Plamerston North: Dunmore Press. Ziegler A. (2009). The Liability of the Contracting Carrier. Texas International Law Journal. Vol. 44

Veristic Roman Portraits

Veristic Roman Portraits Roman works of art, from both Republic and Empire, are deeply influenced by traditions and aesthetic elements of other cultures. Many art historians have interpreted that much of visual arts produced in ancient Rome are derivative of Classical and Hellenistic Greek styles. Other interpretations have shown that Roman art also draws on Etruscan and even Egyptian visual cultures. While such analyses are valid, it should be noted that Roman artists did not merely emulate the styles of earlier cultures, but they synthesized the diverse elements and manipulated them to create a uniquely Roman style. This distinctive and syncretic Roman attitude led to the emergence of verism in Roman Republican portraitures in the beginning of first century B.C.E. Veristic portaitures had striking individualistic features that showed human interiority. They demanded intellectual engagement of the viewers because Roman portraitures were a complex system of conventions that sought to convey a message. This p aper analyzes verism in Roman portraitures and discusses how a set of formal elements are dictated to serve a communicative purpose. Before embarking on our discussion of veristic Roman portraitures, we should first question what the definition of verism is. It is a term that describes hyperrealism that departs from idealizing tendencies. Veristic portraitures were popular during the Republican period, and they served to commemorate civil virtue. Veristic portraits emphasize individualistic and often unattractive features of the subject. They portray mature men, and marks of age were acutely depicted, such as wrinkles, moles, scars and other imperfections. The emphasis on seniority was highly placed because old men who have dedicated their lives to the civic good attained noble positions in public office. It is also because signs of aging skin, such as furrows and creases, were loyal souvenirs of having tolerated the psychological strains of a society at times of chaos and civil war. These were desirable characteristics of a civic ruler because they were associated with wisdom, responsibility, and loyalty to the s tate. Perhaps, the best way to define verism is by contrasting it with idealism, a style that is primarily associated with Hellenistic Greek period. Idealism is the opposite of verism, and it tends to idealize the subject by exaggerating the characteristics as it seeks to relate the subject to a divine figure. Although Romans borrowed the concept of portraiture from Greek Hellenistic art, Roman portraitures per se are visibly different from Greek portaits. In contrast to Roman tradition of depicting men in their later life, Hellenistic tradition leaned toward representing rulers as being youthful. This is primarily because youthful if not god-like images of kings free of any imperfections were the sources of admiration and adoration to the populace. A famous example is the marble portraiture of Alexander the Great (fig. 1). Alexander the Great (reigned 336-323 B.C.E.) wanted to immortalize his power by making a permanent visual image of himself. He commissioned artists, especially Lysippos, to sculpt his portraits out of marble, a medium probably chosen for its durability. The Marble Portrait of Alexander the Great is about 37 cm in height. It was created between 2nd-1st century B.C.E. during the Hellenistic period. It was believed to be found in Alexandria, the capital city of the Hellenistic dynasty. The portrait head has a curly hair that falls on both sides of the face. Its surface is very smooth and the softness of the skin is alm ost tangible. It has a slight hint of eyebrows, and its eyes are directed upwards and are intently gazing at something. It has a relatively sharp nose and its lips are depicted with precision. The curved lines of both the upper and lower lips are acutely portrayed. It has a smooth jaw line that makes an elegant U shape that is offset by a solid neck. Its head is slightly tilted upwards. Overall, the sculptor depicted Alexander the Great as a youthful king without any physical blemishes. Unlike Roman Republican sculptors who were veristic in style and were humble in depicting the subject, the Hellenistic sculptor glorified and idealized the subject in an attempt to liken the subject to a god. Arguably, one of the most noticeable differences between veristic works and works of other styles are their treatment of the subject. Artists from different cultures employed different styles to communicate a distinct set of messages. The portraiture of Vespasian is a good example of a veristic style portraiture that conveyed a political message (fig. 2). It is a marble head of Vespasian, the Roman Emperor who ruled from 69 C.E to 78 C.E., who was also the founder of the Flavian dynasty. It was created between 69-79 C.E. during the Imperial Roman period, and came from Ostia, Italy. The sculptor clearly depicted Vespasian as an old man, with palpable signs of aging. The portrait head has a balding or a receding hairline, with wrinkles on the forehead. The eyebrows are meticulously carved with detail given to each individual strand of hair. The eyes have soft almond shapes with crows feet in the ends. There are marks of sagging under the eyes, and wrinkles are all over the face. The ti p of the nose is round and big, and its lips are very thin and are tightly closed. Further individualistic features are accurately recorded, such as Vespasians slightly protruding chin. Like the Hellenistic portrait head of Alexander the Great, this marble head also has a solid neck, although it is marked with deep wrinkles. Vespasian is represented as a man in his later life with unflattering marks that are clearly depicted rather than being fixed up and perfected. This is because Romans valued individualism over idealism, and departure from idealisitic qualities meant absence of pretense and deception. Vespasians veristic portrait is full of conventions that celebrate the humble, wise, and responsible characteristics of a well-qualified ruler. Borrowing the words from Nodelman, this veristic portrait is a system of signs that is carefully condensed into the image of a human face. Conceptually, Vespasians marble portrait head can be seen as a mosaic, in which desirable physical fea tures are juxtaposed and carefully fitted together to create an image of a noble ruler. The Primaporta Augustus departs from the veristic style, and falls back on the Hellenistic style of idealizing and perfecting tendencies. It is a 6 feet 8 inch tall marble statue depicting Augustus Caesar, the first emperor of the Roman Empire (fig. 3). It was created during early 1st century C.E., and it was found in the Villa of Livia at Prima Porta, Italy. Augustus (reigned 25 B.C.E. to 17 C.E.) deliberately avoided the veristic style that Republic so adored and celebrated, because the humble and honest manner of veristic portraiture would not effectively communicate the youthful energy of Augustus to the audience. Augustus did not want to be seen as a weak, aging man or as a ruthless dictator, but rather as a young and energetic emperor who is about to bring change to the Roman Empire at the time of unstability. The statue has a short, curly hair and its face is void of any marks; its skin is smooth and radiant. Its right arm is raised, which is a gesture of address. This gesture depicts Augustus as a powerful public figure who has the charisma to lead the public. The statue is wearing a battle dress that presents Augustus not only as a civic ruler but also as a military commander. It is standing in contapposto pose, in which the weight of the body is shifted to one foot while the relaxed other rests. The particular stance, short hair, and smooth face strongly evoke Polykleitos Doryphoros (fig. 4). Doryphoros is rendered in Classical Greek style and Augustus intentionally chose to echo the Classical style in a calculated attempt to portray himself as the conqueror. On the bottom of Augustus right leg is Cupid riding on a dolphin. The presence of Cupid, the son of Venus, is important because it serves both a functional and symbolic role. It functions to provide support to Augustus right leg, but also serves as a visual reminder of Augustus divine lineage. Lastly, Augustus is shown barefoot. This was done to link Augustus to a god. Ultimately, these various elements come into play to shape Primaporta Augustus as an effective political propaganda to send a message that Augustus rise to power will bring stability to the Empire at the time of civil war and chaos. The desire of both the commissioners and the sculptors to condense various meanings into a portrait is clearly reflected by the distinct styles and manners in which the subject is treated. Roman sculptors, as well as artists of other cultures, clearly had a range of styles to choose from, and they artfully, effectively and quite beautifully utilized the chosen styles to convey certain messages to the viewers. Through such efforts, portraits become a complex system of signs and symbols that form a language in which the history of a whole society can be read. A Hellenistic style with an idealizing tendency was chosen to glorify the subject and to demand imperial and divine exaltation from the populace. On the other hand, a Roman veristic style with emphasis on physical imperfections and marks of aging was chosen to denote a conscious departure from illusions and vanity. It was chosen either to gain public votes to win a noble position in a society or to reflect noble virtues of an empe ror, such as responsibility, wisdom, faithfulness, and selfless devotion. Ultimately, veristic Roman portraits were visual and symbolic expressions of the subjects interiority. Various conventions were orchestrated by motives to put across political messages. The portraits were not merely well crafted works of art to be passively enjoyed, but were montages of meanings to be actively interpreted. Both intellectual and psychological engagement of viewers were demanded to understand the messages that Roman artists so passionately celebrated.

Person-centred Care Essay

Person-centred Care Essay Introduction: Reflective essay on person centred care Modern day Healthcare has increasingly embraced concepts of client-centred practice and empowerment. However, Taylor (2003) posits that existing literature on the subject does not give clear and unambiguous descriptions of the ways by which nurses can empower clients. Nonetheless, nursing practice is inclusive of people from very different backgrounds. In my ward for example, a high proportion of the nurses did not get their initial qualifications and experience in the UK, and my mentor too did not start of as a nurse from the UK. As a result of this, in the absence of well defined guidance for patient empowerment as a practice concept (by regulatory authorities), nurses and other healthcare practitioners will always encounter difficulties in the performance of their duties in recognition of patient empowerment as a concept. The way patient care is manifest in hospitals has evolved over time and now centres around collaborative working with different teams coming together to ensure that client care and outcomes are improved (Hansson et al 2008), (Hewison and Stanton 2003). Working in this way requires that the patient is an inclusive and active partner in his care planning and care delivery. This new way of working has also been emphasised by the government introducing the agenda for patient-centred care and patient empowerment. The Department of Health stipulates that the NHS needs to empower patients more and give them control over their healthcare (DoH 2008) and the World Health Organisation (WHO) also requires that patients are always consulted before any procedure is carried out on them (WHO website). The whole concept of empowering patients may not be new to healthcare practitioners because some healthcare practitioners are known to have spoken about making efforts to carry the clients along in the process of their care delivery (Stewart et al. 2002), but Paterson (2001) claims that some healthcare professionals have also been known to use subtle and covert ways to avoid fully implementing the patient empowerment requirement even at the risk of going against regulation to empower patients. Empowerment has been (in essence) practitioner defined to suit the practitioners. As an example, at the MDT meetings I attended, the patients views were not adequately promoted, and considering the requirements of the patient empowerment agenda, the patient is supposed be in charge of his healthcare. I raised this with my mentor and the ward manager, and recommended that the patient be consulted before, and updated after every meeting that has to do with his care delivery. Acknowledging client empowerment as a way forward and in emphasising the need for this modern way of working, the Prime Minister in a key message in January 2008 said that patients are to be treated as active partners in their care. Brown et al (2006) consider that for care to be client-centred, care delivery must be focused on the client and empower and engage the client to his/her full potential as a partner in his/her care delivery. Whereas the client-centred concept requires that what is best for the patient is done, patient empowerment requires providing clients with adequate information and the knowledge required to make informed decisions and take control of their lives (Kielhofner 2002). The issue of patient empowerment raises an issue about empowering intellectually disabled persons who cannot make suc h decisions on their own. If an adult with intellectual disability does not have complete ability to communicate, their choices can be diminished which in turn can make it particularly difficult to ensure that their opinions are heard (Cameron and Murphy 2002); and even in instances where a nurse is designated the health facilitator for the client, there is no guidance as to how much decision making can be undertaken on his behalf (Martin and Carey 2009). These further complicate issues in nursing management for a qualified nurse and will call on good managerial skills. Modern healthcare practice environment is a highly regulated one with stringent requirements of the healthcare practitioners. The continued drive for improvement in both healthcare delivery service and the patients experience and quality of life (DoH 2005) have led to the promotion of improved integration between healthcare disciplines and agencies, and regulatory requirements to promote the concept of patient empowe rment (DoH 2008), (Corsello and Tinkelman 2008), (Glasby and Parker 2008). Empowerment is a natural phenomenon and is essential to humans. Patient empowerment may be resisted by nurses because of existing nurse-patient relationships (Nyatanga and Dann 2002) and so a deliberate cultural shift needs to be pursued to inculcate nurses with the shift in paradigm. To achieve, the nurse will need additional training, and the clients ought to be carried along in drawing up treatment plans. The more the client is involved in the treatment planning, the more the client appreciates his/her part in the patient empowerment agenda, and the more the satisfaction with the care delivery service. I have used simple courtesies like saying thank you to the client, and realised it brightens their day very much and also makes them much happier and willing to discuss their feelings and opinions with me. The convergence of management and nursing has evolved over the past few decades and management is often cited as the reason for failings, and also as the likely solution (Pollitt 1993) to many of the problems in the NHS. Management was first f ormally defined by Henry Fayol (1949) as the composite function of planning, organizing, coordinating, commanding and controlling activities or events. More recent definitions in management theory look at management from the perspective of empowerment, total quality management, organizational culture etc. (Hewison and Stanton 2003). Leadership and management skills in nursing overlap to a very large extent but whereas leadership skills are needed in the more personal aspects like mentoring and motivation, management skills are needed to meet organizational targets and the management of available resources. Summary With the problems associated with recruitment and retention of nurses in the health sector, and the attendant high turnover of nurses came an additional expectation of nurse-managers to help reverse the trend (even though several of the pioneering nurse-managers had not had formal managerial training) (Contino 2004). Contino (2004) described the managerial skills required of a good nurse manager to include change management, communicating plans, managing the flow of information, managing nursing ROTAs and managing finances (income and expenses). Courtney et al (2002) rate financial management knowledge as one of the top requirements for a nurse manager in order to understand financial forecasts, financial plans, financial ratios and financial performance ratios. A nurse manager needs to be very conversant with current practices and concepts. A good understanding of service improvement and knowledge (and use) of the available developmental resources for nurse improvement like the Lead ership at Point of Care programme (Janes and Mullan 2007) are essential for successful nurse-management. Carney (2009) reported that clients were more likely to be dissatisfied whenever they felt the nurse leader was incompetent. The Nursing and Midwifery Council (NMC) requires that the nurse is conversant with and aware of current developments in practice by way of continued professional development after qualifying as a trained nurse. To manage a team well, a nurse will need very good communication skills in addition to the authority to take decisions within the boundaries of his/her responsibility (Cross and Prusak 2002), (Carroll 2005) as and when necessary. A nurse manager should be a good team-player and able to multi-task (Jaynelle and Stichler 2006) and possess very good communication skills that go beyond language and/or grammar, to listening, being assertive and ensuring that the nurses decisions are enforced especially when the nurse speaks on behalf of a client (or helps to amplify the clients voice) (Harris 2003). The nurse manager should ensure that adequate communication links are established between the client and the MDT so that client views are always considered. The nurse manager should patiently try to clearly understand the patient (Lynden 2006) so as to be able to ensure clients views are accommodated in clients care delivery. In situations of acute ailments, clients can present with intellectual disability or a moderated ability to communicate verbally which can make it difficult to understand their opinions or wishes (Cameron and Murphy 2002) for their care process. To be a leader, todays nurse will need to be able to command the respect of other team members. To achieve acceptability nurse managers need to be people with high integrity and people management/motivation skills and be able to work in a collaborative setting (Carroll 2005). Integrity in this perspective is synonymous with honesty (Kouzes and Posner 2002) and several studies have highlighted the importance of honesty fo r nurse management or leadership because people (clients and nurses alike) will want to assure themselves that their leader is worthy of their trust (Kouzes and Posner 2003). During my placements in an adult care unit of a major hospital, from observation and interaction with patients and healthcare staff, my attention was drawn to a plight of some of the patients in my care: I realised that some of the patients were not being allowed to determine the course of their treatment as required by the patient empowerment agenda (DoH 2008) and this was more especial in patients with acute ailments. There was a lack of full management implementation of the Patient empowerment agenda, with particular emphasis on the relevance given to the patients choice (or voice) in the patients care delivery. The quality of care delivery is assessed by its ability to improve patient care through the collaborative team work of healthcare professionals and how patient-focused the care delivery is. For the purposes of this work, I shall refer to a renal patient in my care during my placement as Mr. B (not real name). All references to him or a hospital do not identify either. When Mr. B was †¦ and was refusing to be compliant, I approached him and had a talk with him. I discovered that his lack of compliance was in protest of the fact that he was not aware he was being put on †¦ reinforcing the position of Corsello and Tinkelman (2008) that clients will respond better to care that encourages their participation and is considerate of their specific needs. To ensure that this did not happ en again, I brought the patients complaint to the attention of my mentor and ensured that the multi-disciplinary team was made aware by adequately documenting my findings and observations. I regularly sought advice and guidance from my mentor because mentoring and role-modeling are active ways of knowledge transfer in large organizations (Carney 2009) and improves the care delivery service. Service improvement remains a core requirement for the Knowledge and Skills Framework for a registered nurse (DoH 2004) and requires an all-party embracing culture of seeking continuous improvement (Janes and Mullan 2007) where honest and periodic performance appraisals are evident. Service improvement in the NHS has been an issue of high importance and has necessitated the establishment of groups that are charged with charting out improvements within the NHS like the NHS Improvement (NHS Improvement Programme 2008). Practicing nurses are encouraged to keep abreast with developments from such groups. A new service improvement concept of patient-safety is gaining popularity in healthcare although regulatory definition is not yet specific (Feng et al 2008). Flin and Yule (2003) claim patients can be injured through the actions of healthcare staff, and Feng et al (2008) insist that a blame and shame culture inhibits learning from mistakes and can exacerbate incidences of mistakes. To this end (in the UK) an Expert group was established that recommended that the culture around error reporting shifted towards finding the cause of the error rather than the culprit (DoH 2000). Nurses are often under pressure from shortage of nursing staff, and a change in the nursing environment can improve patient safety and outcomes (Lin and Liang 2007). During my placements, I observed that Mr. B was often in bed for prolonged periods between nursing visits. I appraised the risk of the situation and ranked his needs by priority. He looked like he was beginning to get sore from immobility, so I delegated his need for exercise to the physiotherapist in the MDT, and having assessed the competency level of the HCA on the ward, I delegated the tasks of keeping Mr. Bs environment clean and regularly turning him to air his back to the HCA. The HCA had been previously supervised for this task and had been assessed as competent to perform it satisfactorily. Conclusion To achieve the required improvements which accompany patient empowerment that the NHS strives for, there must be a change from the current culture where the nurse sees the client as a patient (Nyatanga and Dann 2002) towards seeing clients as part and parcel of the decision making in their care delivery. Quality will be improved when patient empowerment/voice in patient care is active, client engagement is on a regular basis, and nurses are more patient in hearing patients out and in attending to patient calls. Patient safety issues including the security of the patient, proper risk assessment, maintaining cleanliness of his environment and regular visits should be the norm

Chemistry planning and designing lab :: essays research papers

Lab# Date: Topic: The reactivity series Problem: Which of the following metals are more reactive with acids – magnesium, zinc, aluminum, iron, lead, and copper? Hypothesis: Aluminum is the most reactive with acids because it occurs in group III. Aim: To perform a comparative test on which metal is the most reactive with acids. Experiment: A comparative test is done using time to find which metal has the fastest reaction Skill: P & D Apparatus : Equipment: 1. 6 beakers 2. Water 3. Measuring cylinder 4. Watch or Clock Materials: 1. Aluminum foil 2.Copper coin 3.Lead pellets 4.Zinc from a battery 5. Magnesium from Antacid 6. Iron Shavings Reagents: 1. HCl Procedure: 1 Rinse the containers with distilled water. 2. Pour 25cm3 of HCl in each beaker by use of measuring cylinder. 3.Insert each of the different sample metals into a beaker one at a time. 4.Observe and record the amount of time before the reaction stops with clock. 5. Make a table of your observations. 6. Setup a control using water as the reagent. Variables: Independent: Aluminum foil, Copper coin, lead pellets, Zinc from a battery,  Ã‚  Ã‚  Ã‚  Ã‚   Magnesium from Antacid, and Iron Shavings. Dependent: Reaction Time Controlled: HCl Control: This is an identical experiment using water as your reagent. Data: The reaction time for the different metals , to show which is the most reactive in acids. Metals  Ã‚  Ã‚  Ã‚  Ã‚  Reaction Time/seconds in acids. Magnesium  Ã‚  Ã‚  Ã‚  Ã‚   Aluminum  Ã‚  Ã‚  Ã‚  Ã‚   Zinc  Ã‚  Ã‚  Ã‚  Ã‚   Iron  Ã‚  Ã‚  Ã‚  Ã‚   Copper  Ã‚  Ã‚  Ã‚  Ã‚   Prediction: Aluminum will be the most reactive because it is in group 3 which has the least amount of electrons to loose. Results: The results for reaction time of the different metals, to show which is the most reactive in acids.

Deepest Wreck :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  A deep-sea salvage company claims to have discovered the deepest ancient shipwreck ever found- a 2,300-year-old Greek trading vessel found nearly two miles under the surface of the Mediterranean. The discovery of the shipwreck between the classical trading centers of Rhodes and Alexandria adds to the collection of evidence that is challenging the long-held theory that ancient sailors lacked the navigational knowledge and skill to sail large distances across open water. It is believed that they were restricted to following the coastline during thier trips. Four other possibly ancient wrecks were discovered nearby.   Ã‚  Ã‚  Ã‚  Ã‚  In the spring of 1999, the deep-ocean exploration firm Nauticos Corporation conducted a survey in the eastern Mediterranean in an attempt to locate an Israeli submarine that had mysteriously disappeared in the area 31 years before. Their sonar system detected five closely spaced clusters at a depth of almost 10,000 feet on what is known as the Herodotus Abyssal Plain. Visual inspection of these clusters with a remotely operated vehicle revealed five shipwrecks of possible archaeological significance. There was only enough time to permit the collection of a detailed video and sonar imagery of only one site. This information was sent to the Institute of Nautical Archaeology (INA) at Texas A&M University to determine the ships origin and importance. The shape of several amphoras or containers from the site date back to the end of the third century B.C. or the beginning of the second century B.C. making this the deepest ancient shipwreck yet discovered.   Ã‚  Ã‚  Ã‚  Ã‚  Despite its depth, the site is typical for an ancient shipwreck. The vessel came to rest on the bottom and eventually flipped over onto its side. As its wooden hull lost structural integrity, the ship’s side flattened out under the weight of the containers that had tumbled over it. The opposite side of the hull was held upright, unburied by the containers or sediment, succumbed to erosion and decay, and were mostly rotted away. This wreck’s amphora cargo forms a mound approximately 80 feet long and 50 feet wide and tapers in height and width from the center of the ship to the bow and stern, or front and back. At least six or more types of wine amphoras have been identified, including containers from the islands of Rhodes and Kos, there may be as many as 2,500 containers present at the site.   Ã‚  Ã‚  Ã‚  Ã‚  The ship’s bow area or the front area of the ship, can be identified by the presence of at least five lead anchors.

My Life as a College Student

GORDON KUSSI TABIRI English Writing: From Start to Finish My life as a college student Seven years ago I gained admission to pursue a B. A program in one of the prestigious universities in Ghana. The name of the university is Kwame Nkrumah University of Science and Technology (KNUST). I was offered a four year bachelor degree program leading to a degree in Sociology and Social Work. Thus, I read BA Sociology and Social Work. I was so happy at the time because of two reasons.One was that, I had tried twice to be admitted into the countries universities but refused until finally the third time of which I succeeded. The second reason why I was happy was related to the fact that I had the opportunity to continue my education to a level that I had always dream about. My first year as a fresher on campus was very interesting for me. I was to read sociology and social work as a major and Geography as my minor.I therefore registered for my courses for the first year which included subjects s uch as introduction to sociology, traditional social structure of Ghana, introduction to human geography, development of geographic thought, introduction to physical environmental systems, communication skills, introduction to computers, and ethics and etiquette in traditional systems. I read these subjects for the first and second semesters as my first year program. I attended all lectures, wrote my assignments and the years exams. The results of the exams came and I had a Cumulative Weighted Average (CWA) of 59. 17.I was so disappointed about my results and decided to make better grades no matter what it takes to do so. I wrote the second semester exams and improved upon my performance by obtaining a CWA of 60. 32. I realized the fact that increasing the hours of my studies yielded good results. My second year on campus was very exciting. This was because I made very good friends and also had acquainted myself with campus life in general. I had a good friend by name Christian Boat eng who happens to be an old classmate at Akrokerri College of Education where we both obtained our diploma in basic education in the year 2001.Christian was very instrumental in my life on campus because he taught me how to study for long hours. We actually took similar courses together in the first two years of our education in KNUST College. We were also roommates for three years and shared a lot of things together. My second year courses also included literature in English, introduction to geomorphology, theory and practice of geography, principles of cartography, concepts and theories in sociology, social structure of modern Ghana as well as the nature of social work. The courses were very challenging especially those related to geography.I had a successful year and also improved on my performance. This second year was very significant to my life because it was during this period that I decided to read a master’s program after graduation. That year helped me realized a l ot of my potentials and also changed my perception of life in general. My third year in KNUST also saw me reading courses such as perspectives in sociological theory, research methods, theoretical framework for social work methodology, industrial sociology, medical sociology, and also bamboo and rattan processing.I enjoyed reading these courses especially industrial sociology, medical sociology as well as sociological theory. During my third year, we were made to drop our minor course, so I concentrated only on the major which was sociology and social work and also other borrowed courses. I also managed to secure the same room on campus with my friend, Christian. We both studied hard and had very good grades in our third year exams. We also had lots of fun on campus until school vacated. Christian was actually based in Kumasi which is the city in Ghana were KNUST was located whereas I was also based at Accra, the capital city of Ghana.In view of this, I spent most of my school holid ays in Accra with my family. During the long vacation after the end of the third year, I had an attachment with Tetteh Quashie Memorial Hospital situated at Akuapem Mampong. I was attached to the social welfare department of the hospital where I performed generic social work. It was a great experience since I had practical training in dealing with social welfare cases of clients at the hospital, district court and the district family social welfare cases. My mentors taught me so well that by the time I finished my attachment, I had developed a passion of working as a social worker someday.After my attachment, I prepared for my final year academic work. On arriving on campus for my final year, I registered for courses such as social psychology, social development, human resource management, approaches to counselling in social work, environmental sociology and a long essay dissertation. I had actually started writing my BA thesis in the third year of my studies. My topic was, â€Å"t he role of non-formal education to the contribution of the social and economic development of Ghana: a case study of the Ejisu- Juaben Municipality†.It was a great and challenging topic to write, in that there wasn't much literature on the subject of non-formal education. Owing to that, I researched the web widely in writing this project. My supervisor by name Mr. Barnie gave me all the directions and support so well that I obtained an excellent grade in this long essay. I was very excited because I was constrained by time in combining my academic work with writing of this thesis. In spite of all the challenges, my hard work paid off with me obtaining very good grades in all my final courses I took.Thus, I completed all my forth year course exams and was ready for graduation. We were to graduate exactly one month after completion of all the necessary course requirements. I was among one of the students who were to graduate with second class upper (honors) degree in sociology a nd social work. During graduation, my uncle and a cousin of mine accompanied me, and it is a day that I will never forget in my life. I dressed neatly in my graduation gown and went through the ceremony very happy of my accomplishments. After the ceremony I took several pictures with friends and my family and we had a great party after the occasion.I would never forget my experience on campus because it transformed my life. My general outlook of life has changed tremendously. I now understand that I have great capabilities as well as weaknesses. My college experience has contributed in shaping my personality today. I have learnt to work hard to overcome my weaknesses as well as develop my potentials and capabilities. This is the reason that I had saved money to pursue a master’s program in Switzerland to be able to actualize my dreams and aspirations in life.

Accounting Information Systems Research Paper Essay

Abstract The Sarbanes-Oxley Act of 2002 (SOX) was enacted into law in 2002 in the wake of corporation financial reporting scandals involving large publicly held companies. SOX instituted new strict financial regulations with the intent of improving accounting practices and protecting investors from corporate misconduct. SOX requires corporate executives to vouch for the accuracy of financial statements, and to institute and monitor effective internal controls over financial reporting. The cost of implementing an effective internal control structure are onerous, and SOX inflicts opportunity costs upon an enterprise as executives have become more risk adverse due to fears of incrimination. The Public Company Accounting Oversight Board (PCAOB) was created by SOX to oversee the accounting process and dictate independence requirements for auditors and auditing committees. The PCAOB proposed regulations must be approved by the SEC before they are enacted. Since the passage of SOX, the IT department has become critical in designing and implementing the internal controls in company accounting information systems. The Information Technology Governance Institute (ITGI) created a framework called Control Objectives for Information and Related Technology (COBIT) to provide guidance for companies to implement and monitor IT governance. Accounting Information Systems Research Paper The Sarbanes-Oxley Act of 2002 changed the landscape of corporate financial reporting and auditing. In the wake of corporate reporting scandals, Congress decided the accounting profession was unable to self-regulate, and The Sarbanes-Oxley Act of 2002 was signed into law. The law addresses corporate greed and dishonesty by requiring companies to implement extensive internal control procedures to deter fraud and hold corporate executives accountable. The Public Company Accounting Oversight Board is the enforcement arm of the legislation, and is under the authority of the SEC to oversee accounting and auditing processes. Public companies are required  integrate internal controls in their accounting information systems to ensure data validity and security. The Sarbanes-Oxley Act of 2002 In the aftermath of several corporate financial reporting scandals involving large publicly held companies such as Enron, WorldCom, and Tyco, the United States Congress passed the Sarbanes-Oxley Act of 2002 and enacted it into law on July 30, 2002. The Sarbanes-Oxley Act (SOX) takes its name from its two primary congressional sponsors, Representative Michael Oxley (R-OH) and Senator Paul Sarbanes (D-MD) (Hoffman, 2005, p. 3). SOX instituted new strict financial regulations with the intent of improving accounting practices and protecting investors from corporate misconduct. The law is intended to protect stakeholders from corporate greed, fraud, and misleading financial reporting. SOX legislation tackles several important concerns including corporate responsibility, internal controls, auditor independence, financial disclosures, criminal and fraud liability, conflicts of interest, and corporate tax returns (Moffett and Grant, 2011, p. 3). Under the law, independent auditors and corporate officers of publicly traded companies must affirm both the accuracy of the financial statements and their supporting processes and data (Hoffman, 2005, p. 3). The law requires corporate officers to vouch for the effectiveness of the company’s internal controls and to be honest and transparent in financial reporting. SOX is organized under eleven titles, with the majority of the compliance principles written under sections 302, 401, 404, and 409 (A Guide to the Sarbanes-Oxley Act, 2006). Section 302 requires company officers to certify the truthfulness and completeness of quarterly and annual reports. Additionally, the signing officers are responsible for establishing and maintaining the internal controls, and must have evaluated the effectiveness of the controls within 90 days prior to certifying the financial statements (Hoffman, 2005, p. 4). Section 401 of SOX requires corporations to issue financial statements that are compl ete and accurate and include all material off-balance sheet obligations or liabilities (A Guide to the Sarbanes-Oxley Act, 2006). This regulation was instituted to prevent public corporations from hiding liabilities from investors, and thus artificially inflating stock prices. Section 404 requires public companies to establish internal controls and report annually on their effectiveness over financial  reporting. The CFO and CEO are held personally responsible for the internal controls via the requirement to sign a statement certifying the adequacy of the internal control system (Moffett and Grant, 2011, p. 3). Additionally, the company’s independent auditor must issue an attestation regarding management’s assessment of the internal structure as part of the company’s annual report (Bloch, 2003, p. 68). Material changes to a company’s financial condition or operations must be disclosed to the public in a timely manner under the provisions of Section 409. Rapid disclosure applies to all types of company information – i.e. product recalls, personnel changes, or loss of a major customer (Hoffman, 2005, p. 4). Internal Controls Effective internal controls protect a company’s assets, maintain compliance, improve operations, prevent fraud, and promote accuracy in financial reporting. In 1992 the Committee of Sponsoring Organizations of the Treadway Commission (COSO) designed an internal control framework of five components: the control environment, risk assessment, control activities, information and communication, and monitoring (Moffett et al, 2011, p. 3). Companies use this framework to implement internal control systems tailored to their own needs. No internal control system is infallible, however, effective controls provide reasonable assurance company assets are protected and financial reporting is accurate. Section 404 compliance. Section 404 mandates that Securities and Exchange Commission (SEC) registered companies implement and maintain adequate internal control procedures for financial reporting, and also appropriately assess and report on the internal controls’ effectiveness (Conway, 2003, p. 19). Company executives and audit committees are expected to take an active role in defining and evaluating the internal control structure and procedures. The COSO internal control framework is widely accepted as the best criteria for evaluation of a company’s internal control structure. Documentation of internal control procedures is essential to the evaluation process. Documentation provides evidence that controls have been identified and can be monitored. All relevant financial statement assertions and each of the five COSO internal control components should be documented. When documentation is lacking or nonexistent, independent auditors will report either a significant deficiency or material weakness in internal control (Conway, 2003, p. 19). Furthermore, documentation provides evidence that management applies wisdom to protecting company assets and instills integrity in financial reporting in a way that is pleasing to the Lord, as affirmed in Proverbs 24:3, â€Å"By wisdom a house is built, and through understanding it is established† (New International Version). Internal controls should be evaluated to determine whether they are operating effectively and to substantiate management’s assertion on the adequacy of the controls. Internal control testing and results should be documented, with deficiencies noted and remediation plans identified (Conway, 2003, p. 19). Upon completion of the evaluation process, management prepares its assertion on the effectiveness of internal control over the financial reporting process. As part of the independent audit, the external auditor will test and evaluate the internal control system, and subsequently attest to management’s assertion regarding internal controls. Section 404 impact on small business. One of the biggest concerns to small firms is the onerous cost of implementing Section 404 on internal controls. Companies have seen audit fees increase by as much as 30% due to tougher accounting and auditing standards required by SOX (Solomon & Bryan-Low, 2004). In addition to external auditing expenses, the cost of hiring employees to create, implement and monitor Section 404 compliant internal controls can be burdensome to small businesses. In addition to the financial burden created by SOX compliance, SOX imposes significant opportunity cost on corporations by making executives more risk-adverse by instilling in managers a fear of incrimination (Vakkur, McAfee, & Kipperman, 2010, p. 19). SOX inflicts extremely punitive measures on corporate executives to include penalties, incrimination, private litigation, and potential labor market penalties (Ahmed, McAnally, Rasmussen & Weaver, 2010, p. 354). When managers’ time is consumed with regulatory compliance, they are not focused on new-product development or growing the business, resulting in lower profits and reduced marketplace competitiveness. The PCAOB The Public Company Accounting Oversight Board (PCAOB) was created by the Sarbanes-Oxley Act to oversee the accounting process and dictate independence requirements for auditors and auditing committees (Kim, 2003, p. 236). In order to curb the system of accountants’ self-regulation, only two of the five members of the PCAOB may be current or former certified public accountants. The PCAOB conducts annual quality inspections of accounting firms that audit more than one hundred companies and triennial inspections of all other accounting firms (Kim, 2003, p. 241). The PCAOB has the authority to conduct special inspections of accounting firms at any time, and can impose sanctions on an accountant or accounting firm if the Board finds unreasonable failure to supervise any person associated with auditing or quality control standards (Kim, 2003, p. 241). The SEC maintains authority over the PCAOB, and must approve PCAOB proposed regulations in order for them to become effective. PCAOB Pronouncements Pronouncements related to accounting information systems. Auditing Standard No. 12, â€Å"Identifying and Assessing Risk of Material Management,† addresses the auditor’s requirement to understand the company’s information system, including related business processes, relevant to financial reporting. This includes understanding transactions that are significant to the financial statements, and the procedures by which these transactions are initiated, authorized, processed, recorded, and reported. The auditor is to obtain understanding of related accounting records, supporting information, and specific accounts that are used to initiate, authorize, process and record transactions. The auditor should understand how the information system captures events and conditions that are important to the financial statements and how information technology affects the company’s flow of transactions. Additionally, the auditor should become knowledgeable about the companyà ¢â‚¬â„¢s period end financial reporting process, including general ledger procedures, application of accounting principles, procedures used to process and record journal entries and adjustments, and procedures for preparing financial statements and related disclosures (Auditing Standard No. 12, 2010). Pronouncements related to internal controls. Auditing Standard No. 5, â€Å"An Audit of Internal Control over Financial Reporting that  is Integrated with an Audit of Financial Statements,† establishes requirements and provides direction for audit engagements of management’s assessment of the effectiveness of internal control over financial reporting that is part of a financial statement audit. Effective internal control over financial reporting provides reasonable assurance regarding the reliability of financial reporting and related financial statements. The auditor is required to plan and perform the audit to obtain appropriate evidence about whether material weaknesses exist in the internal control over financial reporting. General standards apply in the audit, including technical proficiency as an auditor, independence, due professional care, and professional skepticism. The auditor prepares and signs a report expressing whether the company maintained effective internal control over financial reporting that is dated and issued in conjunction with the report on the audited financial statements (Auditing Standard No. 5, 2007). Auditing pronouncements. SOX authorized the PCAOB to establish auditing and professional practice standard to be employed by registered public accounting firms. Auditor compliance is mandatory. On an interim basis, the PCAOB has adopted the generally accepted auditing standards as described in the American Institute of Certified Public Accountants’ Auditing Standards Board’s Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards, in existence on April 16, 2003 (Auditing, 2003). Ethics and independence pronouncements. In accordance with Rule 3520, the registered accounting firm and auditors must be independent of the firm’s audit client throughout the audit and the engagement period. In accordance with Rule 3500T, the registered accounting firm and auditors shall comply with ethics standards as written in AICPA’s Code of Professional Conduct Rule 102, and interpretations and rulings as in existence on April 16, 2003 (Ethics & Independence, 2003). Quality control pronouncements. In April 2003 the PCAOB adopted as interim quality control standards the AICPA’s Auditing Standards Board’s Statements on Quality Control Standards, as in existence on April 16, 2003. The section requires that certified public accounting firms shall have a system of quality control for its accounting and auditing practice that ensures services are completely delivered and adequately supervised. Firm personnel are to comply with applicable professional standards and the firm’s standards of quality (Quality Control, 2003).  Attestation pronouncements. In April 2003 the PCAOB adopted as interim attestation standards the AICPA’s Auditing Standards Boardâ₠¬â„¢s Statements on Standards for Attestation Engagements, related interpretations, and statements of position as in existence on April 16, 2003. The practitioner shall have adequate training and proficiency in the attest function and the subject matter. The practitioner shall maintain independence in mental attitude, and exercise due professional care in the engagement. Work shall be adequately planned and supervised, and sufficient evidence shall be obtained to support a reasonable basis for the conclusion expressed in the report (Attestation, 2003). Future PCAOB pronouncements. The PCAOB is considering including an Auditor’s Discussion and Analysis (AD&A) with an auditor’s report. The AD&A could include information related to the audit, including audit risks, audit procedures and results. It could also include discussion related to the auditor’s views of management’s judgments and estimates, accounting policies and practices, and difficult issues. (Current Activities, 2013). SOX and PCAOB Impact on Accounting Information Systems The SOX requires that companies evaluate the effectiveness of both the design and operation of internal controls (Holmes & Neubecker, 2006, p. 25). Because of the reliance on accounting information systems for financial transactions and reporting, internal controls must be built into in the accounting system infrastructure in order to provide reasonable assurance that financial reporting is valid, complete, and free of fraud. Damianides (2005) stresses, â€Å"IT will be crucial to achieving this objective and establishing the foundation for a sound internal control environment.† Prior to SOX, there were no definitive requirements on the extent of accounting system information technology controls a company was expected to implement. Prior to SOX, wise managers and companies that placed high importance on integrity had already instituted internal control procedures. The bible speaks to this concept of being good stewards of the property entrusted to us. As noted in Proverbs 27:2 3, â€Å"Be sure you know the condition of your flocks; give special attention to your herds† (New International Version). Once SOX became law, more attention was given to internal controls that should be inherent in accounting information systems. Accounting  transactions from inception to disposition are automated, resulting in a direct relationship between IT effectiveness and operational effectiveness in companies (Holmes et al., 2006, p. 25). The chief information officer plays a critical role in SOX internal control compliance. IT professionals are tasked to provide accurate, visible, and timely information while ensuring the protection and security of information systems (Damianides, 2005, p. 77). IT governance is a process whereby a company’s IT system sustains and supports company goals and objectives (Gelinas, Dull, & Wheeler, 2012, p. 264). The Information Technology Governance Institute (ITGI) created a framework called Control Objectives for Information and Related Technology (COBIT) to provide guidance for companies to implement and monitor IT governance. The five key elements of the COBIT framework are: strategic alignment, service delivery, resource management, risk management, and performance measurement (Kepczyk, 2012, p. 5). Strategic alignment is the integration of the IT infrastructure into an enterprise’s strategic plans. Service delivery refers to the IT systems ability to securely provide information system access on any company-approved device from any location, on-site or remote. Resource management is the proactive monitoring and control of IT hardware and software costs, proactively applying cost-benefit analysis. Risk management encompasses the identification of threats and vulnerabilities to IT infrastructure, with proactive actions taken to mitigate potential impacts. Lastly, performance management is process of determining the acceptable levels of network performance and monitoring adherence through such tools as balanced scorecards and benchmarks (Kepczyk, 2012, p. 5). Businesses that apply biblical wisdom to learning and understanding legal requirements and how to implement them will be successful in overcoming the tactical challenges of complying with the law. We are reminding in Proverbs 1:5, â€Å"let the wise listen and add to their learning, and let the discerning get guidance.† Conclusion The Sarbanes-Oxley Act of 2002 is the most significant legislation concerning market regulation since the Exchange Acts of 1933 and 1934 (Holmes et al., 2006, p. 27). Public corporations are most impacted by the stringent internal control requirements. The PCAOB oversees accounting processes and auditing requirements. Companies that are successful in establishing and maintaining effective internal controls automate them within their accounting information systems. As the automation in business processes is continually growing, managers are challenged to ensure transactions are valid, security is strong, and reports are accurate and valid. References A Guide to the Sarbanes-Oxley Act. (2006). Addison-Hewitt Associates. Retrieved April 30, 2014, from http://soxlaw.com Ahmed, A., McAnally, M., Rasmussen, S. & Weaver, C. (2010). How costly is the sarbanes oxley act? Evidence on the effects of the act on corporate profitability. Journal of Corporate Finance, 16, 352-369. Attestation. (2003). Retrieved April 30, 2014, from www.pcaobus.org Auditing. (2003). Retrieved April 30, 2014, from www.pcaobus.org Auditing Standard No. 5. (2007). Retrieved April 30, 2014, from www.pcaobus.org Auditing Standard No. 12. (2010). Retrieved April 30, 2014, from www.pcaobus.org Bloch, G. (2003). Sarbanes-oxley’s effects on internal controls for revenue. The CPA Journal, 73(4), 68-70. Retrieved from http://search.proquest.com/docview/212294542?accountid=12085 Conway, R. (2003). Sarbanes-oxley, section 404: Achieving compliance. Orange County Business Journal, 26(15), 19. Retrieved from http://search.proquest.com/docview/211081168?accountid=12085 Current Activities. (2013). Retrieved April 30, 2014, from www.pcaobus.org Damianides, M. (2005). Sarbanes-oxley and IT governance: new guidance on IT control and compliance. Information Systems Management, 22(1), 77-85. Retrieved from http://search.proquest.com/docview/214122540?accountid=12085 Ethics & Independence. (2003). Retrieved April 30, 2014, from www.pcaobus.org Gelinas, U., Dull, R., & Wheeler, P. (2012). Accounting information systems (9 ed.). Mason, OH: Cengage/South-Western. Hofman, S. (2005). Beyond sarbanes-oxley requirements. ISeries News, 1-6. Retrieved from http://search.proquest.com/docview/219592654?accountid=12085 Holmes, M. & Neubecker, D. (2006). The impact of the sarbanes-oxley act of 2002 on the information systems of public companies. Issues in Information Systems, 7(2), 24-28. Retrieved from http://iacis.org/iis/2006/Holmes_Neubecker.pdf Holy Bible, New International Version ®, NIV ®. (1973, 1978, 1984, 2011). Retrieved from http://www.biblica.com Kepczyk, R. (2012). Raising your IT governance awareness. The Practicing CPA (Online), 40(8), 4-5. Retrieved from http://search.proquest.com/docview/1115475024?accountid=12085 Kim, B. (2003). Sarbanes-Oxley Act. Harvard Journal on Legislation, 40, 235-252. Retrieved from http://heinonline.org.ezproxy.liberty.edu:2048/HOL/Page?collection=journals&handle=hein.journals/hjl40&type=Image&id=241 Moffett, R. & Grant, G. (2011). Internal controls and fraud prevention. Internal Auditing, 26(2), 3-12. Retrieved from http://search.proquest.com/docview/863454394?accountid=12085 Quality Control. (2003). Retrieved April 30, 2014, from www.pcaobus.org Roman, H. K. (2012). Raising your IT governance awareness. The Practicing CPA (Online), 40 (8), 4-5. Retrieved from http://search.proquest.com/docview/1115475024?accountid=12085 Solomon, D. & Bryan-Low, C. (2004). Companies complain about cost of corporate-governance rules. Wall Street Journal, February 10. Retrieved from http://search.proquest.com/docview/398856653?accountid=12085 Vakkur, N., McAfee, R. & Kipperman, F. (2010). The unintended effects of the sarbanes-oxley act of 2002. Research in Accounting Regulation, 22(1), 18-28. Retrieved from http://dx.doi.org/10.1016/j.racreg.2010.02.001