Theu.s. S P 500 - 1571 Words

The signs are everywhere; America’s trust in the market has been wavering for the last several years. The SP 500 has dropped to the lightest trading volume over the last 15 years. This decade there has been many notable financial events which have had crushing effects on the nations’ trust in the market. Just in case you forgot there was the 2000 dot.com bubble burst, 2001 September 11th attack, 2007 Sub-prime housing bubble, 2008 collapse of Wall Street, and we are still in an active war in Iraq. After reading several reviews the tragic events are not the ones that currently haunt the investors and violate their trust. Even after all of the turmoil, several individual investors are still more afraid of the complicated algorithms and†¦show more content†¦Stock Exchange was formed trading equities auctions style. The market was in good health and around 1930 the traditional way stocks was to research them using fundamental-analysis, which analyzed a companyâ €™s health by examining their historical metrics. This changed in 1951, Harry Markowitz applied mathematical concepts to the market, which helped create algorithms that could calculate several different stocks simultaneously. By the early 1970s the markets started moving away from the traditional auctions to Electronic Communication Networks *. Algorithm trading presents series of problems, a few for each side of the playing field, so individuals are not safe playing with them or against them. The first couple of problem with using algorithms to trade is program failure. Algorithms are tested using historical data, the reason this is a problem is because the market is always changing. Just because your parameters work on the historical data, does not guarantee success in the future. This is an extremely competitive field and this type of technology is constantly changing. These complex equations are always being built to exploit in the competitor’s current model. Depending on the platform the algorithm could reside on the network sever or an individual computer. If the equation resides on the computer, then it must constantly be connected to the internet or else the algorithm will

The Management Of Co Morbidities America Is An...

Introduction The management of co-morbidities in America is an escalating dilemma for advance practice nurses (APNs). As an advance practice nurse (APN) continues to expand in her direct care role the depth and breadth of his/her advanced practice will focus on ongoing management and care of diverse populations that present to the APNs practice with hypertension and other co-morbidities which must be treated suitably with the best evidenced based approach and current guidelines aimed at promotion, maintenance and advancement of patient’s health, prevention or reduction in progression of maladies burden and cost. Hypertension and co-morbidities such as Type 2 diabetes mellitus (DM) and Hyperlipidemia are health problems frequently seen by practitioners with potentially ravaging, though preventable outcomes. Case Study Mr. Hightower is a 52 year old male with a PMH Type 2 DM, Hyperlipidemia, and HTN. He is a new patient to your office stating he stopped his meds several months ago and he cannot remember what he took in the past. His BP is 150/90. HR 88, RR 20 BMI 35. HGB A1C is 9.6, Total chol 225, LDLs 183, HDL 35. CBC, CHem, LFTs are wnl except for glucose of 124. Discuss the focused pertinent physical exam for this patient as well as what further diagnostics are needed in providing evidenced based care. What medications are important to start for this patient to treat his co-morbidities. Include the follow-up for this gentleman along with pertinent diagnostics needed atShow MoreRelatedManagement Course: Mba−10 General Management215330 Words   |  862 PagesManagement Course: MBA−10 General Management California College for Health Sciences MBA Program McGraw-Hill/Irwin abc McGraw−Hill Primis ISBN: 0−390−58539−4 Text: Effective Behavior in Organizations, Seventh Edition Cohen Harvard Business Review Finance Articles The Power of Management Capital Feigenbaum−Feigenbaum International Management, Sixth Edition Hodgetts−Luthans−Doh Contemporary Management, Fourth Edition Jones−George Driving Shareholder Value Morin−Jarrell LeadershipRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesTiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillian and Paul Buhle, eds., The New Left Revisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A Political Autobiography

Auditing and Assurance

Question: Discuss the changes to the audit reporting model. Answer: Public Company Accounting Oversight Board proposed (PCAOB) various changes in the auditors report. These changes are proposed by PCAOB to make the report more reliable source for the investors. After the financial crises, investors need more explanation on every decision of the company. In August 2013 board of PCAOB make necessary proposals in the model of auditors report. These standards are proposed by PCAOB with a objective of providing more information to investors, so that investors can take sound decisions. PCAOB proposed two new standards of auditing which are: Proposal to provide more information by auditor on critical audit matters was proposed by the PCAOB. Proposal to review and evaluate other information by auditor was proposed by the PCAOB (PCAOB, 2013). Proposal related to critical audit matters was accepted, and this proposal requires the explanation in the audit report regarding the critical audit matters which arise at the time of audit. CMA are those matters which are arise at the time of audit of financial statements and required to be communicated to the audit committee and any matter related to: Accounts and any other matter which are important for the financial statements. Any matter which are challenging and complex in nature (PCAOB, 2016). Many new requirements were introduced by the board for this proposal which includes: Many new important components are added in the definition of a matter which is critical in nature. Critical audit matters include only those matters which are challenging and complex in nature. Explanation was given in the report which mentions how these critical audit matters are explained in the report. Change the requirement of documents for this proposal (PCAOB, 2016). PCAOB also suggest some other improvements in the auditors report which not only clear the confusion related to role and responsibility of the auditor in case of financial audits but also state the information related to auditor, such as: Statement related to independence of auditor. Statement related to tenure of auditor. Statement in which auditors address his report to the shareholders and directors of the company. These standards proposed by PCAOB include many changes, because of which auditors report become more specific to the audit of the company. These standards are mainly adopted by the audits which are conducted under PCAOB standards. These standards are not applicable on those audits of dealers which are required to report under the Securities Exchange Act of 1934 Rule 17a-5 (PCAOB, 2016). Many organizations support the PCAOB efforts such as Center for Audit Quality (CAQ) also support the proposals made by PCAOB. Executive director of CAQ said that proposal for expanding the auditors reporting was a right move. Fornelli further said that the most important components of audit model were to provide information by auditor on critical audit matters to the committee. Weakness of the model Board member of CAQ, Lewis Ferguson said that these proposals preserve the role of management. According to Ferguson disclosure of financial information and other information is the managements duty. This proposal will lead to confusion in the role and responsibility of auditor. Other board members said that these proposals were create trouble because of additional information related to tenure, independence of auditor (Journal of Accountancy, 2016). With the help of this proposal PCAOB try to make changes from the pass/fail model which was used from many years. These proposals are designed in such a way so that auditors can review the work of other auditors, and also find deficiencies in the audit work. These proposals impose various duties on the lead auditors. Proposed changes in model Changes proposed by PCAOB model have many limitations because proposed changes want many more disclosures in the auditors report on which auditors have to apply their own judgment. PCAOB also proposed to make disclosure regarding CAM without communicating to the management, which increase the chances of fraud committed by management. These changes are proposed by the business person, but generally these reports are mostly used by the investors. Therefore, it is necessary that investors opinion must be taken before making these changes. The PCAOB are also proposing new standards that are AS1206, which focus on the responsibilities of lead auditor such as: Lead auditor is responsible to obtain information from other auditor, whether other auditor have license under the laws applied to that country or not. Lead auditors have to mention the name of the auditor in their report. Confirm that the other auditor who play important role in the preparation of report is associated with the PCAOB or not (Ken Tysiac, 2016). References: PCAOB, (2013). PCAOB Proposes a New Auditing Standard to Enhance the Auditor's Reporting Model. Retrieved on 25th September 2016: https://pcaobus.org/News/Releases/Pages/08132013_OpenMeeting.aspx. PCAOB, (2016). PCAOB Reproposes Standard to Enhance the Auditors Report for Investors with Refined Requirements for Critical Audit Matters. Retrieved on 25th September 2016: https://pcaobus.org/News/Releases/pages/pcaob-reproposes-auditors-report-051116.aspx. PCAOB, (2016). Fact Sheet: Auditor's Reporting Model Reproposal. Retrieved on 25th September 2016: https://pcaobus.org/News/Releases/Pages/Fact-Sheet-Reproposal-Auditors-Report-051116.aspx. PCAOB, (2016). PCAOB Release No. 2016-003 May 11, 2016. Retrieved on 25th September 2016: https://pcaobus.org/Rulemaking/Docket034/Release-2016-003-ARM.pdf. Journal of Accountancy, (2016). PCAOB refines auditors reporting model proposal. Retrieved on 25th September 2016: https://www.journalofaccountancy.com/news/2016/may/pcaob-refines-auditors-reporting-model-201614421.html. Ken Tysiac, 2016. PCAOB proposal would guide lead auditors in supervision of other auditors. Retrieved on 25th September 2016: https://www.journalofaccountancy.com/news/2016/apr/pcaob-other-auditors-standard-201614218.html.

Program Observation Reports Essay Example Essay Example

Program Observation Reports Essay Example Paper Program Observation Reports Essay Introduction Program Observation Reports Lecturer: Program Observation Reports Essay Body Paragraphs Program Observation Reports Part One Observation One In the first observation, the program is called the lower back injuries. The site used for the first observations is Monterey Sports Center. The location of the site is at 301 E Franklin ST., Monterey 93940. The department where the observations are done is the physiotherapy department. The person whom the observation was done with is Gretta Williams-Lijbers. The contact address is (831)646-3700.Observation Two In the second observation, the program to be observed is called arthritis aquatics. The site where the program is offered is Simpkins Swim Center. The location of the site is at 979 17th Ave. Santa Cruz 95062. The contact person used for the observation is Lynn. The number used by Lynn as the contact number is (831)454-7946. Part Two Observation One Diagnosis: Lower Back Pains Prescription: Physical Exercises at the Gym supervised by a qualified therapists. Lower back pains are extremely common to many people all over the wo rld. Therefore, based on the observations made, the program offers extensive physical therapy for the whole body but they concentrate more on the lower back body. This is mainly for the purposes of even bodily exercise for the body and at the same time treating the lower back injuries. During the first week of the program, the patients start with those physical exercises that are not strenuous. This ensures that, the muscles are not destroyed due to rapid expansion of the muscles. However, as the exercises progresses, the patient is introduced to exercises that are more strenuous. The first exercise includes the stretching of the lower back and whole body in general. In this case, the participants were advised to wear comfortable clothing. This is to reduce hindrances when performing the stretching exercises. Additionally, it ensures that the muscles’ soft tissues or the ligaments are not affected when a person is stretching. Secondly, participants were advised to perform the stretching exercises that are not painful. There are certain positions a person might take that would cause a lot of pain in the body instead of stretching the muscles. In this situation, the muscles might be injured causing more harm than good. When performing this exercise, it was observed that stretching should be done on a clean, dry, flat surface large enough to move freely. This eliminates unlikely mishaps that end up causing injury to the people. Moreover, it ensured that participants had enough room to perform all the stretching exercises needed. These stretching exercises included knee to chest stretch. In this case, a participant was to lay on the surface on his or her back. Fold their legs to form a position where the knees point upwards. The participant was the told to pull one of the knees towards the chest with his or her hands and hold for twenty to thirty seconds at the point him or her feels comfortable. After conclusion of stretching in the second week, the exerci se that was observed was the low-impact aerobics exercise. In this case, the participants were provided with stationary bicycles where they would cycle for a period. In most case, they were cycling for forty-five minutes. The exercise ensures that there is flow of blood to the lower back of the body. Additionally, the exercise ensures that other important nutrients are also transported to the lower backside of the body. On the other hand, this exercise also helps the other parts of the body like the limbs. This is because they two increase the blood and nutrients flow. The other exercise that was observed is the hamstring stretch in the third week. In this case, the participants were expected to stand and bend down slowly while their legs were straight. Their hands were expected to touch the tip of their feet. The participants were expected to hold when they reached a comfortable place for twenty to thirty seconds. It was observed that the patients repeated the exercise ten times. A s explained, this was meant to lengthen the muscles to reduce stress in the lower back pain. Finally, when the participants were shifting from one exercise to another, they were observed to jog on the spot. This was for the purposes of ensuring that there are no tissue or muscle injuries caused by the sudden stopping of the exercises. These exercises were done for more than two months interchangeably. After that, the participants stopped complaining about the back pain injuries showing that the exercises bore fruits. Observation Two Diagnosis: Arthritis Prescription: Aquatic exercises supervised by a qualified therapist Arthritis involves constant pains in the joints. The joints might become swollen while they are aching. Recently, Aquatic therapy has gained popularity in healing patients with arthritis. The observations are for seven weeks. According to the observations made in the program, participants were expected to have a qualified physician in place to supervise the exercise. According to the physician orders, the water in the pool was heated to a certain level of heat. This is to ensure that the participants do not burn while they are in the water. The participants entered the pool so that they can begin the exercise. It was noted that at every beginning of the session the participants were directly to enter into the water fully. No part of the body was to remain out side the water. This was done for twenty to thirty seconds. After that, the patients were expected to walk from one end to another while they were inside the pool. This would continue for twenty minutes as the participants take breaks while still in the water. It should be noted that this exercise was done on the shallow end of the pool. The next exercise was done on the deep end of the water where the patients were expected to stay in the middle of the pool without support for about five minutes and then rest. The exercise was repeated for about five times before the class was over. It wa s also observed that those participants who new how to swim were the only ones who were allowed to go to the deep end of the pool. Additionally, those who knew how to swim were encouraged to swim after the lesson. This exercise was done for more than two months. Part Three Observation One According to the guideline presented, the class was almost exact. This is because it maintained the level of professionalism and they offered the participants what was in the guideline. For instance, a clear example indicating step-by-step exercises to the back patient is given out. When one is in the program, the exercises are supervised according to what is written in the brochure .In addition, the resources used for the exercises are similar to what is written in the guideline. Therefore, money spend by the participants is worth any penny. In this case, any body who wants to try out the swimming exercises is worth doing it at the gym rather than doing it at home. The main strengths of the class were the professional physicians who were available for the class. They portrayed an amount of professionalism and they were able to offer patients the best physical exercises. Additionally, the rooms and equipments used for the exercise were excellent. The only problem was that the amount of time offered for the class session was too short. The simple back exercises were expected in the observation but the bicycle exercises were not expected. The only recommendation after the observation would be addition of time during the sessions. Observation Two In this observation, the sessions did not fully meet the guidelines presented in the beginning. This is because they did not offer many aquatic exercises as stated in the guidelines. For instance, the guideline was written that there would be physical exercises in form of games. However, after observation there were no physical exercises in form of games. The money spend by the participants is not worth. The strengths of the program wer e the equipments used for the exercise. The pool was large enough and it had heating equipment. The turn of the participants was the most surprising thing in the observation. The only thing that is worth the participants money is the resources used in the gym. The only recommendation was to increase the number of exercises for the participants. Part Four Observation One I learned a lot from the observation because I did not know that all the exercises are interrelated. For instance, the low aerobics is for the whole body and most people use it for slimming purposes. In addition, aerobics enable the body to relax and it becomes easier to breathe. I was shocked to learn that it is also useful for the lower back injuries. I was shocked to learn that there is a specified timetable for every exercise during the four weeks. For example, in the first week, participants were expected to perform stretching exercises to open there muscles. This ensures that they are not injured while they are performing the strenuous exercises. I would recommend this site for the students because it is educative. Therefore, this assignment was extremely valuable. Observation Two I did not learn as much as I expected. The exercises were like a common basic swimming lesson. This is because the exercises that were being offered are similar to the swimming lessons I took when I was learning how to swim. To make this experience more valuable the physician should consider adding more exiting exercises. I would not recommend any students to perform the exercises under the prevalent conditions. This assignment was not that valuable. The only way to make it more valuable is by increasing more exercises in the program for the participants. After that, I can recommend students to the site. We will write a custom essay sample on Program Observation Reports Essay Example specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Program Observation Reports Essay Example specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Program Observation Reports Essay Example specifically for you FOR ONLY $16.38 $13.9/page Hire Writer