Organ Procurement And Transplantation Network - 2040 Words

How do you like to wait for something you want? What if it was something you couldn’t live without? What if your Pulmonologist told you that your time was limited to less than six months, unless a compatible donor came along? This is what many people go through every day. Then they are put in the â€Å"National Organ Procurement and Transplantation Network or OPTN† which is the transplant waiting list (Tara.B). This is how organs that become available are matched with the recipients. This is where most of the people will wait months, years, or even the remainder of their life for a compatible donor to become available. When there is a potential donor there is a small window to make the miracle happen. Many people will receive a call saying that a match was found, only to find out that it is not close enough. Then as they most dread, they are put back on the waiting list again. â€Å"The demand for transplant organs has become a growing concern†¦Ã¢â‚¬  (Ber ntezen). Could you imagine being told your days are numbered, just like that? To feel as if though there is no light at the end of the road and to know that millions of people are capable of saving your life, but not many are willing to be an organ donor. We as a society need to be more educated about the benefits that come with donating. Many of the people waiting could have a happy ending to their story, but the grim reality is that many don’t and many won’t. According to TeenInk â€Å"donors can be anywhere from newborn toShow MoreRelatedOrgan Procurement And Transplantation Network2065 Words   |  9 PagesWhat if your doctor told you that your time was limited to less than six months, unless a compatible donor came along? This is what many people go through every day. They are put in the â€Å"National Organ Procurement and Transplantation Network or OPTN† which is the transplant waiting list (Tara.B). Organs that become available through the OPTN are matched with the recipients. Here is where most of the people will wait months, years, or even the remainder of their life for a compatible donor to becomeRead MoreOrgan Procurement And Transplantation Network1321 Words   |  6 Pagestwenty-one people die each day while waiting for a donated organ to become available for transplant. The number of people in need of a transplant is growing much faster than the number of cadaveric organ donors: from 1988 to 2012, the number of people on the waiting list grew from 15,029 to 117,040, while, during the same interval, the number of deceased donors rose from 5,901 to a still inadequate 14,011 (â€Å"Organ Procurement and Transplantation Network†). In the United States, the cadaveric donation systemRead MoreBioprinting Human Organs: The Past, Present, And Future.1488 Words   |  6 Pages Bioprinting Human Organs: The Past, Present, and Future Written by: Emmitt Mikkelson, Alexander Turnbull and John Wesley Table of Contents: I. Introduction II. History of Organ Transplants III. Development of Bioprinting IV. Current Bioprinting Processes V. Bioprinting Human Organs for Transplantation VI. Insurance Coverage for Organ Transplants VII. Ethical Considerations and Alternative Ideas VIII. The Future of Bioprinting IX. Conclusion Read MoreOrgan Transplantation Is The Removal Of A Healthy Organ1539 Words   |  7 PagesPiechowiak 2nd Period 8th Grade Accelerated Language Arts December 14th, 2015 Organ Transplants Organ transplantation is the removal of a healthy organ from one person and placing it into another whose organ has failed, or is injured. It is known to be life saving 80 percent of the time, but it is a major surgery that carries many me potential risks and complications- the biggest one being organ rejection. (WebMD) Organ transplants have quite some history. The first successful kidney transplant wasRead MoreEssay On Electronic Health Record1358 Words   |  6 PagesNational Organ Transplant Act in 1984, as a response to the national shortage of organ donation and need to improve the organ donation and matching process. The National Organ Transplant Act established the Organ Procurement and Transplantation Network (OPTN) to maintain a national registry for organ matching. The act also called for the network to be operated by a private, non-profit organization under federal contract (â€Å"History of NOTA,† hrsa.gov, March 14, 2017). In 1984, the United Network for OrganRe ad MoreOrgan Donation Essay1194 Words   |  5 PagesOrgan Donation Today in the United States there are thousands of people currently waiting for some type of transplant. If one were to ask a group of people if they have friends or family who have either had a transplant or are waiting for one, one would find that most people know at least one person who has had a transplant or is waiting for one. Transplantation is a great advance in modern medicine. The need for organ donors is much larger than the number of people who sign up to donateRead MoreEthical Aspects Of Organ Allocation1169 Words   |  5 Pagespractice of organ transplantation has grown by leaps and bounds over the last 50 years. Each year the medical profession takes more risk with decisions regarding transplants, how to allocate for organs, and most recently conducting transplants on children with adult organs. â€Å"An organ transplantation is a surgical operation where a failing or damaged organ in the human body is removed and replaced with a new one† (Caplan, 20 09). Not all organs can be transplanted. The term â€Å"organ transplant† typicallyRead MoreOrgan Donations : A Problem For The Transplantation Industry Essay1517 Words   |  7 Pages Organ donations stimulate positivity for the terminally ill despite all the challenges that has arisen from prior casual events. Through the correlation of persevering the gift of life to extend one’s life duration period, the organ shortage supply chain may not contribute much less withstands for unethical practice. The transplantation industry process may encounter various undergoes for the supply of organs before having a divine outcome. Organ shortages have become a problem for the transplantationRead MoreThe National Organ Transplant Act Of 19842229 Words   |  9 PagesAbstract This paper will discuss the National Organ Transplant Act of 1984. It will address the public need of the time and really see what was happening that congress felt that this was a needed piece of legislation. Along with the public’s need we will address the policy’s solution. Were we will see what the intended purpose of this act involved and see just how the government planned to help. It will also look at the some of the difficulties that this specific act faced then and now. We willRead MoreThe Current State Of Organ Transplantation1503 Words   |  7 Pages2009, there were 154,324 patients on the waiting list for an organ in the United States. Because of the lack of availability of organs, the grim reality is that only 18% received a transplant and 25 patients per day died while still on the waiting list. To alleviate this situation, a nationwide policy of compensation and incentives for organ donation will be implemented. The problems plaguing the current state of organ transplantation are more multidimensional than numbers. Issues are present from

Enron The Control Environment Paper Sample

Enron: The Control Environment Paper Sample Auditing Principles† Enron: The Control Environment Name Institution Question 1 Paragraph 65 of PCAOB Auditing Standard No. 12 provides that the auditor should assess the information gathered during the risk assessment to identify the existence of fraud risk factor (Auditing Standard No. 12, 2017). It further provides that fraud risk factors include the incentive or pressure to commit fraud, opportunity to conduct fraudulent activities and rationalization or justification of the fraud action. The existence of these factors does not imply an occurrence of fraud by an increased risk of fraud. Paragraph 66 indicates that the presence of any of the three factors indicates the existence of a fraud risk. Therefore, it is not a requirement that all the three conditions must exist. Based on the information provided, the incentive or pressure to commit fraud was the most prevalent at Enron. Executives had the incentive to report high-revenue growth since the compensation was linked to the reported revenues. Enrons performance review committee (PRC) assessed the performance of employees semi-annually. It determined the salary and benefits of employees based on their feedback reports. Employees performance was rated on a scale from 1 to 5. Those with ratings of between 1 and 3 earned large bonuses thereby creating the incentive to manipulate earnings to increase their compensation. Besides, employees that scored lower ratings were given one year to improve failure to which, they would be fired. This constituted the pressure to commit fraud to avoid being fired. The incentive and pressure to commit fraud motivated the executives to fraudulently report earnings and hide certain liabilities from the balance sheet. In 2000, the company reported revenues of $100 billion but one year later, it filed for bankruptcy. The only explanation to this is that the $100 billion revenues reported in 2000 were non-existent. Paragraphs 67- 69 of Auditing Standard No. 12 provides that an auditor should consider the risk of omitted, incomplete and inaccurate disclosures as well as management override of controls (Auditing Standard No. 12, 2017). Question 2 Paragraph 25 of PCAOB Auditing Standard No. 5 underscores the importance to effective financial reporting. The COSO framework highlights the control environment as the foundation and the most essential of the five parts of the internal control. The control environment refers processes, standards, policies, and structures in an organization that provides the basis for conducting internal control in the organization. A weak control environment leads to weak internal control systems. Components of the control environment include integrity and ethical value, the competence of employees, management style and philosophy, responsibility and authority and management direction. These factors influence the accuracy of financial reporting. For instance, an entity with competent staff in the accounting function will likely have accurate financial reporting than an entity where the accounting function is conducted by incompetent staff. Integrity and ethics in an entity, especially the senior management, influence the occurrence of fraudulent activities. For instance, Enrons executives were not people of integrity and focused on fraudulent ways of enriching themselves at the detriment of shareholders of the company. Paragraph 25 requires the auditor to assess the control environment (Auditing Standard No. 5, 2017). This involves determining whether the operation style and philosophy of the management improves the effectiveness of the internal control over financial reporting. The auditor should also assess whether the audit committee of the board is independent and oversees the financial reporting and internal control processes. The independence of the audit committee is critical for accurate financial reporting. It also emphasizes the need to assess the integrity and ethical values, especially of the top management. The commitment of the top management to integrity and social values influences the other employees and the entire control environment. Question 3 According to Paragraph 21 of PCAOB Auditing Standard No. 5, an auditor should use the top-down approach in the audit of controls over financial reporting (Auditing Standard No. 5, 2017). The approach starts at the financial statements level based on the understanding of the controls over financial reporting. The auditor then assesses the entity-level controls and works down to accounts, disclosures, and assertions. This helps the auditor to identify accounts with risks of material misstatements. This then guides the auditor is determining the appropriate tests. Paragraph 22 states that the auditor should test the entity-level controls to determine whether the controls over financial reporting are effective (Auditing Standard No. 5, 2017). This will determine the amount of testing required for other controls. Entity-level controls include internal audit, risk assessment process, code of conduct, policies and procedures, oversight by the management, among others. Understanding the control environment would help in implementing the top-down approach for an internal control audit. The control environment influences the control over financial reporting since it entails procedures, structures, and policies, among other essential elements of financial reporting. A deep understanding of the control environment will enable me to identify accounts that have a significant risk of material misstatement as well as the necessary tests required. Without an understanding of the control environment, it would not be possible to identify accounts that face a significant risk of material misstatement. For instance, some entity-level controls affect the likelihood that a material misstatement will not be prevented or detected. This influences the nature and timing of other controls the auditor will select for testing. Question 4 Section 204 of SARBOX provides that an auditor should provide a report to the audit committee of the client. The report should include all the accounting policies and practices used, written communications between the auditor and the management of the client as well as the alternative treatments of financial information within GAAPs and the treatments preferred by the auditor. Section 301 SARBOX requires the formation of an independent audit committee to oversee financial reporting. The section further requires the SEC to prohibit the listing of any company that does not comply with the requirement to form an effective board with an independent audit committee. The committee should be composed of all independent non-executive directors. Audit committees play an important role in corporate governance and financial reporting. The committee appoints and dismisses the auditor, determines the remuneration of the external auditor and determines the scope of the external audit. It also oversees the financial reporting process and ensures the establishment and operation of effective controls over financial reporting. Thus, the committee enhances the independence of the external auditor by limiting interference from the companys executives. This avoids fraudulent financial reports by minimising possible collusion between the auditor and the executive. For instance, in this case of Enron, the companys executives who were responsible for financial reporting, had the authority to appoint and determine the remuneration of the external auditor. The external auditor gave a clean audit report despite the fact that Jeff Skilling and other executives fraudulently excluded certain debts from the companys liabilities. Therefore, Audit committees can be effective in providing management oversight and prevent fraudulent financial reporting as well as corporate and audit scandals. Question 5 Section 302 provides that the management of the client has the primary responsibility for financial reporting and the effectiveness of internal controls. It requires that the management prepare a statement certifying the appropriateness of the financial statements and that they present the true and fair view of the financial state of the client. The statement should also indicate that the management is responsible for financial reporting. This implies that should there be errors and material misstatements in the financial report, the management of the client will bear the primary responsibility. This statement is attached to the audit report. Section 305 prescribes the penalties for violating SEC regulations on financial reporting. Where the directors issued financial statements with material misstatements, they may be required to restate the statements and to reimburse any bonuses received based on the materially misstated statements. The courts may grant any equitable reliefs to investors. The section further prohibits that the SEC is mandated to permanently, temporarily, conditionally or unconditionally prohibit any director or officer from serving as a director or officer in any publicly listed firm if the directors are found to have violated the SEC rules. These provisions help deter fraud by the top management. This is because they are held responsible for fraud and material misstatements in the clients financial statements. The penalties are grave hence they have a deterrence effect on management fraud. Although corporations are legally separate entities, the directors and other company executives are personally held responsible for fraudulent activities. Before the enactment of this law, there were several corporate scandals since there were specific guidelines on the responsibility of the management. However, penalties alone cannot prevent fraudulent activities by the top management. Thus, a company should institute an effective and independent board with the necessary committees. It should also have strong internal controls high standards of ethics and integrity to prevent management override of internal controls. References Auditing Standard No. 12. (2017). Pcaobus.org. Retrieved 12 October 2017 Auditing Standard No. 5. (2017). Pcaobus.org. Retrieved 12 October 2017

Essay Holocaust Ghettos - 918 Words

Holocaust Ghettos Holocaust ghettos; these are the over looked places where the Jews, in Nazi controlled lands, awaited their future. The Nazis revived the medieval ghetto in creating their compulsory Jewish Quarter (Wohnbezirk). The ghetto was a section of a city where all Jews from the surrounding areas were forced to reside. Surrounded by barbed wire or walls, the ghettos were often sealed so that people were prevented from leaving or entering. Established mostly in Eastern Europe ), the ghettos were characterized by overcrowding, starvation and forced labor. All were eventually destroyed as the Jews were deported to†¦show more content†¦Ghetto disease was a syndrome caused by loss of hope and exhaustion. An example of this is: In the evening I had to prepare food and cook supper, which exhausted me totally. In politics theres absolutely nothing new. Again out of impatience I feel myself beginning to fall into melancholy. There is really no way out of this for us (Sierakowiak 2). A week later the author of this quote, Dawid Sierakowiak, died of ghetto disease. These neighborhoods were blocked off from the rest of the cities with barbed wire. In some places, the fences were a combination of brick and wire that rose up to eleven feet high. If anyone tried to cross the fences or communicate with anyone on the other side of the fence, they were shot on sight. The only people allowed to pass through the fences were Jews with work permits or non-Jewish citizens aligned with the Nazi party. Due to these horrendous circumstances, resistance forces began to form in the ghettos. These forces, such as the Jewish Combat Organization and the Jewish Fighting Organization, ZOB, fought with homemade bombs and guns smuggled into the ghettos. Others resisted the Nazis by keeping a record of the ordeal. George Kadish was one of the people who kept a record. He made himself a pocket camera so he could get pictures of all the horrific experiences in the Warsaw Ghetto. Da wid Sierakowiak was a teenage boyShow MoreRelatedHolocaust Ghettos1611 Words   |  7 Pagesin the Ghetto In 1939, Hitler was unsure of what he was going to do with the Jews; the Nazis were tossing around options and ideas with the goal of removing Jews from the population. The German invasion into Poland, allowed for the first ghetto, regarded as a provisional measure to control and segregate Jews. Ghettos were enclosed, isolated urban areas designated for Jews. Living under strict regulations, with unthinkable living conditions, and crammed into small areas, the ghettos destroyedRead MoreThe Jewish Ghettos Of The Holocaust1715 Words   |  7 Pageswas like in the Jewish ghettos. There were ghettos before the Holocaust, the first being in Venice in the 16th century, there are ghettos today, and there will be ghettos in the future, but the Jewish ghettos of the Holocaust are by far the most prominent. According to Merriam-Webster a ghetto is, â€Å" a part of a city in which members of a particular group or race live usually in poor conditions (ghetto).† This paper will focus, however, on what daily life was like in the ghettos, what Jews did or didn’tRead MoreGhettos in the Holocaust: The Badge of Shame1243 Words   |  5 Pageswas like watching people in a storybook-we had no food, no milk... These words of Nelly Cesana, a survivor of the Warsaw ghetto, are just a slight insight to the torture and neglect that Jews endured while living at the ghettos of the Holocaust. The concept of separation of people by religion actually began in the Middle Ages. By the time the Nazis came to power, the ghettos were no longer in use, but the Nazis revived the idea of separation by religion. The Nazis wanted the Jews separated fromRead MoreThe Holocaust Of The Ghetto1185 Words   |  5 Pagestrying to escape. After all the Jews got on the train my family and I prayed that we would all stay together. After what it seemed like forever we arrived in a town called Rzeszow. There My family and the rest of the Jews were forced to live in a ghetto. The ghetto was small but at least I was able to stay with my family. We had to share a house with four other Jewish families. It was usually really crowded inside so I spent most of the day outside. There were a lot of kids there but none that I wouldRead MoreThe Holocaust Of The Nazi Party791 Words   |  4 Pageshomosexuals and yes the Jewish. The Holocaust is a prime example of genocide. The Nazis sent their prisoners to concentration camps where they were denied food, forced to work ungodly hours and made to sleep in cramp insect-infested barracks. But before that the German people were forced to undergo test to make sure they were â€Å"German†. Then they ones who were different were separated and branded-like the Jewish Star of David. Later they were sent to ghettos. Eventually the prisoners were taken toRead MoreThe Holocaust During World War II1651 Words   |  7 PagesThe holocaust was the genocide of European Jews and other groups by the Nazis during World War II. It lasted from 1933 to 1945, as a horrible time in history. Approximately 11 million people were killed, and almost 1 million of those killed were innocent children. It is well-known that there were a number of survivors, yet not many people know exactly how these people survived. The most known thing about the holocaust are the concentration camps. A concentration camp is defined by, â€Å"a place whereRead MoreReflection About Holocaust787 Words   |  4 Pagesas I. Around 11,000,000 people were killed in one of the most hateful crimes in all of history: the Holocaust. Although we could not have prevented this tragedy, I believe that we should all work to stop something like this from ever happening again. In order to prevent, however, we must first educate ourselves. And I think a great way to educate ourselves on the Holocaust is to visit the Holocaust Museum in Washington D.C., just as I did last summer. When my family and I arrived at the museumRead More Jewish Ghettos Essay1820 Words   |  8 Pages Jewish ghettos: The basic history of the formation of the Jewish ghettos, including the everyday life and economic hardships faced by the communities. nbsp;nbsp;nbsp;nbsp;nbsp;By definition, a ghetto is an area, usually characterized by poverty and poor living conditions, which houses many people of a similar religion, race or nationality. They served to confine these groups of people and isolate them from the rest of the community because of political or social differences. However, theRead MoreSummary Of Maus By Art Spiegelman Essay1593 Words   |  7 PagesMaus by Art Spiegelman is a graphic novel about a man s story of surviving the holocaust and the son was asking his father to tell this story. By itself this is a great story a man trying to survive the Holocaust against the odds and reunite with his lost love. Outside the simple exterior there is a dark theme of guilt that enhances the text from cover to cover. This theme of guilt is something that can be seen throughout the story, in a surprising number of times and an even more surprising numberRead MoreCompare and Contrast Essay1003 Words   |  5 Pagesto survive.  T he Pianist† is a little different. In it the main character has to endure harsh treatment at the Warsaw Ghetto and after he is released, he goes into hiding in hope that he will survive the Holocaust and the war. One of the main thematic similarities between  Maus  and â€Å"The Pianist† is that man can be so evil to other people. Both pieces take place during the Holocaust, where Nazis set out to kill all Jews in Europe, which was known as the Final Solution. Most people found it unbelievable

Computers in Sports free essay sample

Computers in Games and Sports Practically everybody has played sports video games on a computer. It’s fun to pick a team and see how well you can play against a â€Å"virtual† rival. However, the uses for computers in various games and sports go far beyond video games. If you ask a cricket bowler how he throws a ball, he may not be able to tell you. He may say it’s just â€Å"instinct. † It’s something that comes naturally to him. The fact is that there are ways to help bowlers become better bowlers and batsmen become better hitters.And computers are important in making this happen. Cricket players from the major leagues down to city and school teams can now have their batting and pitching analyzed. First, the player’s movements are videotaped. Then, these videotaped images are transferred into a computer. Special application software analyzes the images. It measures the exact angle at which the player is holding his arms and legs. The speed and efficiency of each body movement is measured. This process is called motion analysis. One pitch can be compared with another.This can be useful because the bowler can see how changes in movement affect the result (such as how fast a ball travels). Some systems can even measure pitching and hitting motions during an actual game. This allows coaches to give immediate feedback to players. These computer applications also can be used to compare the movements of two different players. These comparisons, for example, can help explain why different players tend to hit the ball in different directions. There are also computer applications that help coaches keep track of exactly where each ball crosses the pitch.A radar gun can be attached to the computer to measure a pitch’s speed. This information is stored in the computer so that the bowler and coach can study it later. While motion analysis applications are important tools, it still takes a good coach to know how to interpret the results. The coach must look at the information the application provides and then use it to help the player improve. Everybody knows how important statistics (or stats) are in sports. How many games has your favourite batsman played this year? Which player on the Kolkata Knight Riders has the best batting average?The quantity of statistics used in sports is enormous. Without computers, it would be very difficult to keep these statistics up-to-date. Not only are there team statistics, but there are also statistics on each individual player. For example, statistics on an individual cricket player might include times at bat, batting average, and number of runs scored b him. Spreadsheet applications are often used to keep track of statistics. Spreadsheet applications are computer programs that can store and manipulate numbers. For example, they can find the average of a list of twenty numbers. Even small league teams often use spreadsheet applications to keep track of player statistics. Going to a cricket stadium is almost like going to the circus. There are hotdogs, popcorn, and a scoreboard complete with a gigantic TV-like screen. Stadiums, such as the Eden Gardens Kolkata, have very complex scoreboards. The new scoreboard is 56 feet tall and 180 feet wide. It includes a giant screen to add to the excitement. The best-known type of giant screen is the Sony Jumbotron. The pictures on these screens move from the players to the crowd.They show cartoons of the team’s mascot. They may display the words to â€Å"Time Is Up† so that everybody can join in the singing. These scoreboards and giant screens are controlled by an entire group of computers. Each computer supplies the scoreboard with different information. One computer might keep track of statistics on particular players, while another might contain commercial advertisements. These giant screens can even be used for educational purposes. In 2000, the University of Tennessee’s athletics and physics departments joined together to create a group of 60-second videos.These videos were shown on the school’s Jumbotron during home games. The purpose of the videos was to teach fans about the science of football. This was a fun way to join together sports and education. Athletes who depend on speed to win will stop at nothing to reduce their times. Some Olympic swimmers wear full-body â€Å"skinsuits† so they can glide through the water more easily. So, it shouldn’t be a surprise to hear that they use computer applications to improve their speeds. At the U. S. Olympic Training Center in Colorado, coaches use a computer application to develop perfect swimming strokes.This simulation software attempts to copy the way water flows around parts of the swimmer’s body, such as the arms and hands. The swimmer’s goal is to move through the water as smoothly as possible. Water turbulence can slow a swimmer down. The application allows the user to change the positions of the swimmer’s hands and arms. The user can then see how these changes affect the amount of water turbulence. This information is used to design the best swimming stroke. Coaches can then teach swimmers to use this stroke to obtain their greatest speed. Simulation software has also been used to design racing yachts.It can help in determining how to shape the yacht’s hull so that it moves through the water with the least amount of resistance. Computers have many other uses at the Olympics. At the 2010 Winter Games in Salt Lake City, Utah, tiny computer chips were used to track skiers. A chip was strapped to each skier’s ankle. Electronic devices were buried in the snow along the track. When a skier passed over one of the devices, his or his chip sent information to the device. This information included the skier’s location, speed, and number. This information was sent to a central computer. Judges and other Olympic officials could then look at it.Do you want to know if the Kolkata Knight Riders have a home game on July 14? Or who the Sri Lanka is playing next Wednesday? Just go to their Web site. Professional, college, and even some high school sports teams have their own WEB SITES. The information available on sports teams’ Web sites is amazing. Some of it includes: †¢ Schedules. Game dates and locations are available. †¢ Statistics. Up-to-the-minute information on teams and individual players is ready whenever you want it. †¢ Team News. Web sites contain coach and player interviews, information on injuries, and so forth.