Business security and globalization issues in Canada and Mexico Research Paper

Business security and globalization issues in Canada and Mexico - Research Paper Example CTA represents the trucking industry’s perspective on national and global policy, general and legal regulations that affect trucking. In Canada, 90% of items like food and consumer goods are carried by the trucking industry across the country. This industry reaches out to provide its services to almost every town, city and community of Canada. 70% of trading relation between Canada and US and 50% of trading relation between Canada and Mexico comprises of the trucking industry. In spite of the fact that few very large and public limited companies form the Canada Trucking industry, yet it is ruled by thousands of businesses of medium and small sizes and independent businesses which are operated by the owners. Most of such businesses are owned and run by Canadians. In 2000, trucking industry in Canada garnered freight revenue of $48 billion. Out of the 400,000 people employed by this industry, the number of drivers is over 260,000. (â€Å"Submission on the Canada-United States o f America Trade Relationship and the Canada-Mexico Trade Relationship†) Effects of US Security Initiatives The initiatives taken under the Smart Border Accord could challenge the ability of the Canadian carriers to participate in the trading relationship with US unless an appropriate balance in trade/security is maintained with the US. To influence the border policy decisions of US, Canada has to maintain a strong partnership with the Americans in the field of border and security efficiency. Substantial steps must be taken by both countries to tackle national security concerns as well as to ensure smooth flow of low risk commercial freight across the border. As long as border security is not addressed properly economies of both country and especially economy of Canada is bound to suffer. Investments should be made on infrastructure like tunnels and bridges to expand the crossing capacity in the Canada-US border. Both United States and Canadian governments should support the us e of FAST cards as substitute of the Transportation Workers Identity Card developed in the US. (â€Å"Submission on the Canada-United States of America Trade Relationship and the Canada-Mexico Trade Relationship†) Trucking industry in Mexico Commercial transport in Mexico is dominated by its trucking industry. Mexico’s truck fleet increased by 85% between the years 1989 and 1992 due to government’s deregulation of the industry. Till 1989, Canada’s truck fleet could run only on certain routes and could carry only certain types of cargo. This led to inefficiency within the industry. Since 1992, trucks can run over any road within the country and can carry all kinds of cargo except the dangerous and explosive ones. This has resulted in doubling the number of trucks in Mexico and due to intensified competition costs have also fallen drastically. (Nolan, 308) Canada and Mexico’s Trade with the United States Canada and the United States are the largest t rading partners of each other. Canada exports 87% of its total exports to the United States every year and the United States sells 22% of its total exports to Canada. Every day over 37,000 trucks cross the border of Canada and the United States and Canada receives 50% of all automotive exports of US. Of total trade in Canada, trucks carry 70% with US and 50% with Mexico. Mexico is the sixth largest trading p

Student Handbook University of Luxembourg Essay Example for Free

Student Handbook University of Luxembourg Essay Welcome to the Faculty of Law, Economics and Finance of the University of Luxembourg. Dear Student, I should like to take this opportunity to welcome you to the University of Luxembourg’s Master degree course in Accounting and Audit. You have made an excellent choice! The academic Master programme in Accounting and Audit has been developed for you in partnership with leading academics and practitioners. The academic programme offers scientifically based in-depth knowledge of all specialist areas that are relevant to accounting and auditing practice, without neglecting the practical relevance of teaching content or the preparation of candidates for the job market. Students completing the degree course acquire the expertise to solve practical problems on a scientifically sound basis. Candidates aiming to obtain the professional qualification of reviseur d’entreprises will have completed the theoretical stage of their training on a high academic level when they graduate. This Master’s programme offers great advantages in terms of subsequently starting a professional or academic career, mainly because many relevant companies and important organisations are based in Luxembourg. This handbook is designed as a reference document for Master of Accounting and Audit students. It gives you general information about the programme and procedures and points you to other places for further information and advice. Use the handbook as the initial source of information and guidance. I do hope you will have an enjoyable and rewarding time and wish you the very best for your future studies. Yours faithfully, Dr Anke Mu? ig Associate Professor of Audit Academic Director Contents A. Study rules .. 1 A. 1 A. 2 Area of applicability . 1 Programme overview . 1 A. 2. 1 Aim of the programme . 1 A. 2. 2 Structure of the programme .. 3 A. 2. 3 Modules of the programme 4 A. 2. 4 Path to the reviseur d’entreprises 7 A. 3 Mobility 8 A. 3. 1 General information.. 8 A. 3. 2 Erasmus .. 9 A. 3. 3 Global exchange programme . 10 A. 3. 4 Luxembourg grading system and international correspondences .. 11 A. 4 Charter of rights and duties of students . 11 A. 4. 1 Attendance/punctuality/class behaviour.. 11 A. 4. 2 Student evaluation of courses 12 A. 4. 3 Students’ rights 13 A. 4. 4 Students’ duties .. 14 A. 4. 5 Treatment of fraud .. .. 15 B. Examination rules. 16 B. 1. Preface . 16 B. 2 B. 3 B. 4 B. 5 B. 6 B. 7 B. 8 B. 9 Nature of examinations 16 Admission and examination committee . 20 Admission to examinations 21 Grading of examination performance . 21 Fraud or attempted fraud 24 Absence from an examination .. 25 Re-examination . 26 Replacement examination . 26 B. 10 Master thesis .. 26 I B. 11 Academic degree .. 27 B. 12 Appeals procedure .. . 27 C. Study guide .. 28 C. 1 Communication . 28 C. 1. 1 Communication with members of the Faculty 28 C. 1. 2 Communication with academic staff . 29 C. 1. 3 Moodle: the e-learning platform . 29 C. 2 General information about studying at the University of Luxembourg . 31 C. 2. 1 Academic calendar 2012/2013 .. 31 C. 2. 2 Class representative and Luxembourg University Student Organisation (LUS) . 32 C. 2. 3 Administrative steps regarding the diploma .. 32 C. 2. 4 Other useful information .. 33 C. 3 Rules and advice on seminar papers and other examinations.. 34 C. 3. 1 General information .. 34 A. 3. 2 The oral presentation of your paper . 35 C. 3. 3 Your written paper.. 35 C. 3. 4 Non-plagiarism statement 37 C. 3. 5 Possibilities for conducting research . 37 C. 4 The Master thesis . 40 C. 4. 1 Research .. 40 C. 4. 2 The proposal 40 C. 4. 3 The role of the supervisor 44 C. 4. 4 Student responsibilities. 45 C. 4. 5 Structure of the thesis .. 46 C. 4. 6 Format 51 C. 4. 7 Submission .. 52 C. 4. 8 FAQ 52 E. APPENDIX . 55 E. 1 E. 2 Admission requirements . 55 Referencing with the Harvard method 56 II Master in Accounting and Audit A. Study rules A. 1 Area of applicability. This document defines the aims, content and structure of the Master in Accounting and Audit programme at the University of Luxembourg as well as the code of conduct for participants. The syllabus design and teaching for this programme are based on these study regulations. They provide the basis on which students plan their course of studies. They also complement the Examination Rules for the programme. A. 2 A. 2. 1 Programme overview Aim of the programme With the Master degree course in Accounting and Audit, the University of Luxembourg will assume the leading role in academic education in the field of accounting and audit. The degree course facilitates access for graduates to demanding roles in the corporate sector, in particular auditing, as well as an academic career. Accordingly, the degree course is committed to providing international training of outstanding academic quality, which is relevant to practice and academic research. The Master degree course in Accounting and Audit sets itself apart from the many degree and other training courses offered in the market by academies, technical universities and professional accounting associations, which are primarily geared to providing practice-based training for accountants and auditors. The current intense debate surrounding the training of accountants and auditors, which is being conducted at European and national level in the wake of the financial crisis and the associated failure also of accountants and auditors, categorically highlights the shortfalls of any training that at the theoretical study stage for accountants and auditors focuses exclusively on conveying practical knowledge. The Accounting and Audit degree course responds to this debate and offers scientifically based in-depth knowledge of all specialist areas that are relevant to accounting and auditing practice, without neglecting the practical relevance of teaching content or the preparation of candidates for the job market. The Accounting and Audit Master degree course in Luxembourg offers advantages in terms of subsequently starting an academic or professional career, mainly because many relevant companies and important organisations are based in Luxembourg. The University of Luxembourg has international links and closely cooperates with other universities in respect of this particular degree course (e. g. with the 1 Master in Accounting and Audit member universities of the Association des Formations Europeenes a la Comptabilite et a l’Audit (AFECA), i. e. the University of St. Gallen (Switzerland), Leopold Franzens University in Innsbruck (Austria) and Friedrich Alexander University in Erlangen-Nuremberg (Germany)). This offers graduates direct opportunities for an international research career. Leading international accounting, auditing and tax firms such as Deloitte, Ernst Young, KPMG and PricewaterhouseCoopers maintain key branches in Luxembourg. As part of the course, students also work with the European Court of Auditors. This is a specific benefit relating to the location and provides students with unique opportunities during their studies and in career terms: on the Accounting and Audit degree course at the University of Luxembourg, scientific and applied training do not therefore conflict, but complement each other. The degree course is aimed at the following students: †¢ The course attaches particular importance to research-based education. The course therefore provides optimum preparation for a subsequent doctorate in accounting and auditing. †¢ The course targets students who wish to specialise in the field of accounting and audit and aim for a career in finance or accounting or the financial management of companies after completing the course. †¢ The Accounting and Audit Master degree course is aimed at students who wish to obtain the professional qualification of reviseur d’entreprises. The course offers optimum preparation for this professional qualification, as the teaching content required by the legislator for the theoretical part of the training is comprehensively implemented. In addition, courses of the formation complementaire des reviseurs d’entreprises are integrated in the Master degree course. As a result, the course provides the most efficient access for achieving the professional qualification of reviseur d’entreprises. At the same time, attendance of the courses relating to the formation complementaire des reviseurs d’entreprises promotes networking by students with auditing professionals. †¢ The programme is also aimed at students who wish to become auditors in another EU member state. It provides optimum preparation for the professional aptitude test (often also referred to as â€Å"audit exam†) in the relevant EU member state. All specialist subjects are taught which are tested in the professional aptitude test under EU Directive 2006/43/EC. 2. Master in Accounting and Audit A. 2. 2 Structure of the programme The Accounting and Audit Master degree course is geared to comprehensively implement all legal provisions in terms of the content, scope of training and minimum ECTS units. As part of the studies, courses must be taken in the core specialist subjects of accounting and audit and in the supplementary specialist subjects. The core and supplementary subjects comprise a total of 109 topics. For a detailed module and course description, see the Module and Course Catalogue. In addition to the obligatory modules, students have the choice between three different elective tracks. Each track consists of 11 ECTS units and one must be chosen in the first semester of the programme: †¢ TRACK 1: additional specialist subject of Luxembourg legislation: This elective track is the module â€Å"ASS Additional Specialist Subject of Luxembourg Legislation†, which in turn consists of six courses. These courses are offered as part of the formation complementaire des reviseurs d’entreprises. 3 Master in Accounting and Audit †¢. TRACK 2: contextual studies: The purpose of this specific concept is to impart an innovative competence profile, which is to qualify students for demanding management and subsequent leadership positions in companies or the academic sector. TRACK 2 consists of three modules: Management Skills, Reflection Skills and Intercultural Skills. Each module consists of one or more courses. Different courses will be offered every semester. TRACK 2 is organised in close cooperation with the Chambre de Commerce du Luxembourg to guarantee a strong practical orientation and high standard of the courses. In addition to the official diploma from the University, students who successfully complete one or several courses will receive a certificate from the Chambre de Commerce and the University of Luxembourg with a detailed list of the courses attended. †¢ TRACK 3: Internship: Students will be given the opportunity to gain practical experience during an internship in an audit or accounting firm. The internship must last at least 8 weeks. The students must critically evaluate the knowledge they have gained in a presentation and examination session with the director of studies at the end of the internship. A. 2. 3 Modules of the programme. The standard period of study on the Master’s programme in Accounting and Audit comprises four semesters and 120 European Credit Transfer System points (ECTS). The programme leading to the award of the Master’s degree is organised in modules composed of a certain number of ECTS credits. Each course has at least one ECTS credit. A credit corresponds to the â€Å"provision of studies† requiring between 25 and 30 hours of work. Each module has a maximum of 30 credits and is composed of one or more constituent units, referred to as courses. A semester typically equates to a workload of 30 ECTS units, totalling 60 ECTS units per year. The curriculum is pre-defined, and the courses you will follow result from the schedule. There is one fundamental rule concerning the acquisition of ECTS points: in order to receive the ECTS points students must successfully pass the specific module, i. e. ECTS units are only given per (successful) module. Students can compensate for courses that they have failed within one module (if they have achieved sufficient points in other parts of that module), so it is important to be aware of what constitutes a module. 4 Master in Accounting and Audit Modules and courses of the programme: Module: Introduction to Accounting AFECA Intensive Programme Introduction to Financial Accounting and Bookkeeping Introduction to International Financial Reporting Selected Topics in Accounting Module: Introduction to Audit Risk Management Internal Control Module: Introduction to Law Introduction to Company Law Corporate Governance Civil Law and Commercial Law Module: Statistics Statistics Module: Intermediate Accounting Contemporary Issues in Financial Reporting and Audit Research Group Accounting Accounting for Financial Institutions and the Fund Industry Managerial Accounting Module: Intermediate Audit Auditing and Professional Skills International Standards on Auditing Module: Advanced Company Law Advanced Company Law Module: Corporate Finance Corporate Finance Module: Applied Econometrics Applied Econometrics Module: Advanced Accounting Empirical Research in Accounting and Audit Financial Analysis IFRS Based Managerial Accounting Module: Audit Simulation Audit Simulation 3 3 6 3 3 6 2 3 3 1 3 3 3 3 2 2 3 2 4 ECTS 6 2 3 3 Mandatory modules 5 Master in Accounting and Audit Module: Conversion and Insolvency Law Conversion and Insolvency Law Module: Research Computing Research Computing Module: IT and Computer Systems Financial Application Software Accounting Information Systems Module: General Business Studies and Business Ethics General Business Studies and Business Ethics Module: General Economics General Economics Module: Additional Specialist Subject of Luxembourg Legislation Droit du travail et de la securite sociale Droit des assurances Comptabilite bancaire  Legislation bancaire et des autres professionnels du secteur financier Droit fiscal (OAGW) / organismes de placement collectif Droit fiscal Module: Management Skills Leadership and Negotiation Module: Reflection Skills Presentation and Rhetoric Skills Research Skills and Academic Writing Module: Intercultural Skills International Project Management and Intercultural Management Module: Internship Internship Module: Master Thesis Master Thesis 18 11 4 Selective Option 3 2 2 3 Selective Option 2 1 1 2 2 2 3 Selective Option 1 4 4 2 4 2 3 6 Master in Accounting and Audit A. 2. 4 Path to the reviseur d’entreprises Students completing the Master degree course acquire the expertise to solve practical problems on a scientifically sound basis. Candidates aiming to obtain the professional qualification of reviseur d’entreprises will comprehensively have completed the theoretical stage of their training on a high academic level when they graduate and can immediately start the practical stage of their training. For accessing the profession of reviseur d’entreprises, the candidate must complete four training stages. The professional qualification of reviseur d’entreprises is granted to persons who 1. submit one or more Master certificates, whereby the holder of the certificate must successfully have completed certain specialist subjects and/or modules with a specific volume of ECTS units (â€Å"credits†, â€Å"credit points†). As part of the Master studies, he/she must successfully have completed courses in the core specialist subjects of accounting and audit and the supplementary specialist subjects (e. g. law, IT and computer systems, business studies and economics, corporate finance and mathematics and statistics) and achieved a specific minimum of ECTS units. 2. 3. 4. have successfully completed additional training, which concerns legislation  applicable in Luxembourg. have completed practical training on the job and have passed the professional aptitude test. The Accounting and Audit Master degree course implements the first and second training stages of the option for accessing the profession of reviseur d’entreprises. Compared with the other options for accessing the profession and courses offered by other universities, the Accounting and Audit course qualifies specifically for the career of reviseur d’entreprises in Luxembourg. During their studies, students acquire knowledge and skills in the core specialist areas of accounting and auditing as well as the supplementary specialist areas. At the same time, they expand their knowledge with additional information about the legal and administrative provisions which apply specifically in Luxembourg, given that courses of the formation complementaire des reviseurs d’entreprises are integrated in the Master degree course. This means that the legal requirements regarding the content and scope of the theoretical training of reviseurs d’entreprises in the core, supplementary and additional specialist subjects are implemented in full as part of the course. 7 Master in Accounting and Audit Once they have graduated with a Master in Accounting and Audit, students can immediately go on to complete the practical stage of their training and then take the aptitude test for reviseurs d’entreprises. Graduates are exempt from the additional aptitude test on the legal and administrative provisions which apply specifically to Luxembourg during their practical training on the job (â€Å"stage†) if the qualifying certificate is obtained during the Master degree course. Students have the option to complete the first, theoretical training stage and the second, additional training on Luxembourg legislation simultaneously. The Accounting and Audit Master degree course therefore represents an efficient option for entering the profession and is particularly suitable for students wishing to obtain the professional qualification of reviseur d’entreprises in Luxembourg.

Essay on Social Expectations in Story of an Hour and Sorrowful Woman

Social Expectations and Marriage  in The Story of an Hour and A Sorrowful Woman      Ã‚  Ã‚   Marriage does not always bring people happiness they expect.   A number of people feel trapped in their own marriages.   Mrs. Mallard in Kate Chopin’s â€Å"The Story of an Hour† and the unnamed protagonist in Gail Godwin’s â€Å"A Sorrowful Woman† are among those who experience such unfortunate.   Only one hour in her marriage did Mrs. Mallard feel really happy; that was, bizarrely, when she was told about her husband’s death.   For the female protagonist in â€Å"A Sorrowful Woman,† her marriage was a torment.   All the time, she suffers from grief and sadness.   Both of the women are imprisoned in their own marriages and even more so in their own minds, which eventually lead them to death.   Successfully describing their main characters’ developments of feelings, Kate Chopin and Gail Godwin, two authors from two different time periods, undoubtedly point out that the conflict between society and individuals is the cause of the sadness and tragedy of marriage.   First of all, through the settings of their stories, both of the authors suggested that social expectations be the real causes of their protagonists’ deaths.   In â€Å"A Sorrowful Woman,† the unnamed protagonist has a desirable life.   She has a â€Å"durable, receptive, gentle† husband and a â€Å"tender golden three† son (33)[i].   â€Å"He was attuned to her; he understood such things† (33) indicates that her husband always understood her.   He is willing to sacrifice his time for her and their family.   Mrs. Mallard in â€Å"The Story of an Hour† is in a similar environment.   Knowing that she has a heart trouble, â€Å"great care was taken to break to her as gently as possible the news of her husband’s death† (10).   Her friends a... ...or them death is freedom.   And only through death they are able to escape from their tragedy.   The stories invoke so much thought from people.   Should a society be more generous to people?   Should a society try to understand social groups, individuals, relationships, and values?   If a society could do these, there would be less tragedy like such in Chopin’s â€Å"The Story of an Hour† and Godwin’s â€Å"A Sorrowful Woman.†Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   WORKS CITED [i]   All of the quotations using in this paper are from:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Chopin, Kate. â€Å"The Story of an Hour.† The Bedford Introduction to Literature. Ed. Michael Mayer. 5th ed.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Boston: Bedford/St. Martin’s, 1999.   Pages: 10-12.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Godwin, Gail. â€Å"A Sorrowful Woman.† The Bedford Introduction to Literature. Ed. Michael Mayer. 5th ed.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Boston: Bedford/St. Martin’s, 1999.   Pages: 33-37.    Essay on Social Expectations in Story of an Hour and Sorrowful Woman Social Expectations and Marriage  in The Story of an Hour and A Sorrowful Woman      Ã‚  Ã‚   Marriage does not always bring people happiness they expect.   A number of people feel trapped in their own marriages.   Mrs. Mallard in Kate Chopin’s â€Å"The Story of an Hour† and the unnamed protagonist in Gail Godwin’s â€Å"A Sorrowful Woman† are among those who experience such unfortunate.   Only one hour in her marriage did Mrs. Mallard feel really happy; that was, bizarrely, when she was told about her husband’s death.   For the female protagonist in â€Å"A Sorrowful Woman,† her marriage was a torment.   All the time, she suffers from grief and sadness.   Both of the women are imprisoned in their own marriages and even more so in their own minds, which eventually lead them to death.   Successfully describing their main characters’ developments of feelings, Kate Chopin and Gail Godwin, two authors from two different time periods, undoubtedly point out that the conflict between society and individuals is the cause of the sadness and tragedy of marriage.   First of all, through the settings of their stories, both of the authors suggested that social expectations be the real causes of their protagonists’ deaths.   In â€Å"A Sorrowful Woman,† the unnamed protagonist has a desirable life.   She has a â€Å"durable, receptive, gentle† husband and a â€Å"tender golden three† son (33)[i].   â€Å"He was attuned to her; he understood such things† (33) indicates that her husband always understood her.   He is willing to sacrifice his time for her and their family.   Mrs. Mallard in â€Å"The Story of an Hour† is in a similar environment.   Knowing that she has a heart trouble, â€Å"great care was taken to break to her as gently as possible the news of her husband’s death† (10).   Her friends a... ...or them death is freedom.   And only through death they are able to escape from their tragedy.   The stories invoke so much thought from people.   Should a society be more generous to people?   Should a society try to understand social groups, individuals, relationships, and values?   If a society could do these, there would be less tragedy like such in Chopin’s â€Å"The Story of an Hour† and Godwin’s â€Å"A Sorrowful Woman.†Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   WORKS CITED [i]   All of the quotations using in this paper are from:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Chopin, Kate. â€Å"The Story of an Hour.† The Bedford Introduction to Literature. Ed. Michael Mayer. 5th ed.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Boston: Bedford/St. Martin’s, 1999.   Pages: 10-12.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Godwin, Gail. â€Å"A Sorrowful Woman.† The Bedford Introduction to Literature. Ed. Michael Mayer. 5th ed.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Boston: Bedford/St. Martin’s, 1999.   Pages: 33-37.   

The renal system

The renal system includes the kidneys, ureters, bladder and urethra. (virtual medical center 2006) It consists of all the organs responsible for the formation and release of urine. The kidneys perform vital functions like getting rid of waste through the excretion of urine. It regulates the amount of water in the body and allows filtration of sodium and chlorides. (virtual medical center 2006) It maintains the volume and composition of body fluid. (renal system 2006) The kidneys are â€Å"bean-shaped organ located in the lower part o the belly, situated in the posterior wall of the abdomen. (renal system 2006)The left kidney is slightly higher than the right in the abdomen to allow for the liver. (renal system 2006) There are two distinct regions of the kidney; medulla and cortex. The blood supply is taken directly from the aorta thru renal arteries and returned to the inferior vena cava thru renal veins. (renal system 2006) The nephron is the unit of the kidney that acts and respon sible for ultrafiltration and excretion of the waste products. (renal system 2006) Urine, the filtered waste material, will be passed down the ureters and collects in the bladder. (renal system)The ureters are tubes lined with smooth muscle. The 25-30cm long tubes help carry the urine through the bladder. The urine will be forced forward with the help of the muscular tissue. (virtual medical center 2006) Then the urethral sphincter at the base of the bladder relaxes, the detrusor contracts, and urine is negated thru the urethra. (renal system 2006)The bladder is located in our pelvis and pyramidal in shaped. It stores the urine and releases it into a tube which extracted the urine out of the body. (virtual medical center 2006) It can normally hold up to 500mls of urine. It has three openings which includes two for the ureters and one for the urethra. (virtual medical center 2006) The main muscle of the bladder is called detrusor that contracts to allow the urine to flow. The nervous control of the bladder that sends signal and tell us that the bladder is full is located in the brain and spinal cord. (virtual medical center 2006) The blood supply of the bladder is from many blood vessels named vesical arteries, obturator, uterine, gluteal and vaginal arteries. (virtual renal system site)The tube that is located from the bladder neck to the top of the vaginal opening is the female urethra whereas, the male urethra is running from the bladder to the tip of the penis. Female urethra is more prone to infections from bacteria than male urethra due to it is shorter in size. (virtual medical center 2006) The blood vessels of the female urethra are the internal pudendal and vaginal arteries. The male urethra is supplied through inferior vesical and middle rectal arteries. (virtual renal system site)An acute renal failure is a disease of the kidneys and a common medical condition that complicates hospital and intensive care unit admissions. (virtual medical center 2006)    It occurs suddenly and initiated by primal causes like dehydration, infection, kidney injuries and chronic use of over the counter pain medications. (virtual medical center 2006) It is often reversible and with no lasting damage. In renal failure, kidneys are not functioning properly or not work at all. Kidneys are unable to filter waste, produce urine and imbalances fluids. The dysfunction of the kidneys results building up of toxins which produces complications. (Gunsch 2006)Renal failure symptoms include edema or the accumulation of fluid distinctive in swelling, decrease in urination, general ill feeling, exhaustion and headaches. (Gunsch 2006)Often, these symptoms were not experience by a person with renal failure. (Gunsch 2006) A person with renal failure can actually lead a normal life. The recovery of the patient with renal failure will be depending on the severity, treatment options and patient’s coping to the rigors of renal failure. But to some cases, dialysis and kidney transplant is needed. (Gunsch 2006) Management of the treatment includes general measures or monitors to prevent complications, treat precipitating cause, and can be treated with medications or may require dialysis.   (wirual medical center 2003)Mary is admitted to the ward with acute renal failure. She is very confused and anxious. She is accompanied by her husband and daughter. She has high blood pressure and a respiratory rate of 30. She also has low urine out put. Mary might have felt self pity and a burden to her family. In Roper et.al’s activities of living model (1918-2004), it stresses patient’s continual assessment, facilitation of normal activities of living and individualized care.It considers and respects the characteristics of a person prior to development. (Roper et.al 1918-2004) The â€Å"model of living† incorporates twelve activities that engaged a person whether sick or well. (Roper et.al 1918-2004) It includes maintaining a safe environment, breathing, communication, mobilizing, eating and drinking, eliminating, personal cleansing and dressing, maintaining body temperature, working and playing, sleeping, expressing sexuality and dying   Ã‚  (Roper et.al 1918-2004)To be able to provide care for Mary without making her feel as a burden or imbecile, she should be given the chance to have her individualism. Although she should be given special care and attention, she should be given a part to the treatment she is undergoing. Like if in case she needs to take her medicine, she should be the one to take it but her family or the attendants should also notify her the appointed time that it should be taken. Communication is highly regarded in this situation as well. Through having conversation with the patient not only shows that you care for her but also makes her feel that she is not disgusting.Mary should also be given assistance in personal cleansing, dressing and maintaining to have a good environment but not to a point that her personality will be injured. Her family should be involved in every activities or treatment that she is undergoing. Mary could have a certain activity every week that will detach her in always thinking about her sickness that makes her confused and anxious. Certain social activities or programs should be conducted or if in case having a new learning experience like training for dressmaking, cosmetology, or the likes that will be useful as well when she’ s already well. Death issues should also be planned so that she will have a pain free and dignified death wherever possible. Spiritual emphasis is also helpful for Mary to cope up with the situation. Lastly, she should also be treated and informed that her sickness could be cured and not malignant.REFERENCES:Answers.com retrieved 13 October 2006, Kidney, Available at: http://www.answers.com/renal%20systemGunsch, J. 2006, What is Renal Failure?, Available at: http://www.wisegeek.com/what-is-renal-failure.ht mNorthern Care Homes Directory 28 August 2000, Hulton Care Nursing Home, Available at: http://www.nchd.co.uk/Middleton/hulton_care.htmRenal System retrieved 13 October 2006, Available at: http://www.le.ac.uk/pathology/teach/va/anatomy/case4/4_1.htmlRoper, Nancy, et.al 1918-2004, Activities of Living Model, Available at: http://www.nursingtheory.net/gt_alm.htmlVirtual Medical Center 28 March 2006, Anatomy & Physiology of the Renal System, Available at: http://www.virtualrenalcentre.com/anatomy.asp?sid=14Virtual Medical Center   9 October 2003,   Renal Failure – Acute, Available at: http://www.virtualrenalcentre.com/diseases.asp?did=205Wikipedia retrieved 13 October 2006, Kidney, Available at: http://en.wikipedia.org/wiki/Renal

Board Members

C) The new management is becoming very aggressive with the adoption new accounting policies and financial reporting. The management is starting to take greater risk and adopt new revenue recognition policies. They believed the previous year’s policies were too conservative and inappropriate. The new management is placing higher priority on short-term performance rather than long term. The reason behind these major changes is due to the excessive pressure on management. Everyone in the management knows that they have to show an increase in the profit of the organization, or they will also lose their jobs, just like the previous management. Thus they are adopting various new accounting policies and are concentrating heavily on the short term results. This may make the company look good from the externally for a short term. However it is very likely that the numbers on the financial statement are not be accurate. The short term success of the company does not help them internally, there are many things that the new management is changing that may not be healthy for the company. The new management also indicated that the past process of determining the accounting estimates were â€Å"overly Conservative† a new method of accounting estimating is being introduced. The new method of the accounting estimates will also affect the financial statements, because it will most like overstates assets and understate the liabilities. Thus achieving the short-term goals of the management. The company’s accounting functions are decentralized, and the operating management does not sign off the reported results, they are reviewed by the CFO and CEO before being released. The needs to be changed, the reports should be signed off by the operating management because they are closer to the operations of the company. They have the knowledge and the expertise of that part of the company, the CFO and CEO are at the top they may not be able to understand what the numbers on the reports mean. The operating management can read the reports more precisely as they are the ones who are working in that particular area, it is easier for them to catch errors and frauds. The employees that prepare the statements may be overstating the numbers on the reports to show that they are achieving the required performance levels. e) The organization has great controls over the segregation of employee duties. Authority and responsibilities are assigned in a â€Å"formal, written manner†. Employees are aware of what their daily duties are and they understand their responsibilities. The company even has written job descriptions for employees and their supervisors, and these job descriptions contain specific instructions related to controls and responsibilities. The company has given significant amounts of authority to the supervisors, so they can monitor the day to day activates of the employees and make sure they are following the company policies. The organization also does a good job making sure that the supervisors do not overstep their reasonable boundaries. This is done by giving different level employees different type of authorities. Thus the organization has successfully distributed adequate amount of responsibilities to their employees and management.