Designing Continuous Auditing for a Highly Automated Procure-to-Pay Article

Designing Continuous Auditing for a Highly Automated Procure-to-Pay Process - Article Example f a continuous monitoring system also helps auditors to carry out an independent monitoring and enables them to carry out audit tasks on a continuous basis. There have been changes in business and auditing, which prompts auditors to make use of continuous monitoring system and continuous auditing. The changes in auditing environment have made auditors make use of graphic modeling in auditing financial statements, and this calls for the implementation of continuous auditing and monitoring system (Borthick, 2012). The procure to pay process is a very complex automated process which requires a continuous automated monitoring in order to effectively audit the process, the internal and external control, as well as all other financial records of any company that uses this process. However, it is not certain that the implementation of continuous monitoring system will help the auditors to effectively and efficiently carry out their auditing tasks. This is because implementing a continuous monitoring system on the procure-to pay process presents some impediments to the auditors (Borthick, 2012). Divergence by business practices where they divert from the original system as employees devise workarounds in order to meet exigencies may become an obstruction to the auditors. When employees diverge from the original system, companies end up changing the entire system in order to enable the system to support the employees work. This means that the auditing process will always be subject to continuing system enhancement and this can be a huge challenge for the auditors (Borthick, 2012). It is also true that the reliance on the system development life cycle that is warranted for the operation of system controls can create huge problems to the auditors. In some companies, the continuous monitoring is always based on the assumption that price looks up for pallets by each day are correct in all aspects (Borthick, 2012). This assumption is tenuous given the interaction of changes

Hand Asepsis Essay Example for Free

Hand Asepsis Essay While the majority of germs play vital role in the human body, some of them can be harmful. Those germs can be virus, bacteria and fungi, which can be acquired from direct contact with inanimate objects we touch, such as door handles, stair railing and from person to person. Hand is the most potential way to spread the harmful germs; they enter our body by us touching our eyes, mouth and nose after being in contact with them. They can lead to serious bacterial infectious diseases such as the common cold, flu, and foodborne illnesses. Hand washing is the primary, simplest and most effective way to limit the spread of germs and infectious diseases. People clean their hands by using regular soap, antimicrobial soap and alcohol based hand rubs or sanitizers. Regular soap are detergent based product, in the form of bar, leaflet, tissue and liquid. They do not kill the germs; they clean by physically removing dirt, organic substances and contaminating organisms. Soap is mostly effective against loose transient organisms. Antimicrobial soaps are detergent based products with antiseptic agents which are intended to mechanically and chemically kill all transient and resident bacteria that can cause illnesses by their long term lasting action. They inhibit the growth of virus. Alcohol based hand sanitizers come in the form of gel or rub cloth. They contain 60%–95% ethanol or isopropanol. Alcohol based hand sanitizers have a broad spectrum activity; they inhibit the growth of most clinically important viruses, yeasts, and fungi. According to the CDC, in vitro testing proved that Alcohol sanitizers are effective even against some resistant bacteria such as mycobacterium tuberculosis and certain envelop virus such as herpes simplex virus, human immunodeficiency virus (HIV). My hypothesis is that Alcohol based hand sanitizers are more effective than regular soap and antimicrobial soap. The regular soap do not kill the bacteria it only physically remove the loose transient bacteria, therefore there can still be a chance for the resident bacteria to cause illnesses. Even though the antimicrobial soaps kill both the transient and the resident bacteria, the frequent exposure of those bacteria to the antimicrobial agents may cause them to become resistant to them. It will give rise to more resistant microorganism strains. Alcohol sanitizers have the fastest bactericidal effect. It is effective against gram positive and negative bacteria even some of the most resistant ones.

Virtual Reality :: essays research papers

Virtual Reality Virtual reality as of recent, while still extremely new, has become the topic of many opposing viewpoints. It has caught the eye of the general public for several reasons. Perhaps, this is mainly because of all the possibilities which virtual reality creates. Note that the possibilities are not pre- determined as either good or bad, mainly because there are many different opinions to the future of this developing technology. However, despite the controversy this new technology has aroused, society should not remain skeptical. Virtual reality has the potential, if used correctly, to become a great technological advancement that will aid society in many ways. In the past, virtual reality has been nothing more than a small step beyond video games. However, it is now apparent that this technology can be used for more practical purposes. These purposes include national defense, surgical procedures and various other applications. Society has not fully acknowledged the benefits of virtual reality as of yet because it is still under development. The reason for virtual reality remaining in its development for so long is mainly due to its complexity. The hardware that has developed so far is unable to make the large calculations required by a virtual reality based machine. However, as apparent in recent years, technology is advancing at an extreme rate. This is another reason why society's hopes for virtual reality should and have remained unwaivered. In Orenstein's story, she gives the perspective of the average citizen who is obviously uncertain about the uses and/or affects that virtual reality will have upon society. The show she attended was quick to point out the practicality of virtual reality however, it still left much to be desired. It seems that Orenstein was disgruntled when she came to an exhibit and the topic of cyber-sex was raised. Perhaps it wasn't just that it came up but more like how it came up. The idea of a man and woman being in a virtual world and a man fondling the womans breasts was probably, although very much possible, not a great first impression. It gave Orenstein the opportunity to explore the evils that virtual reality makes possible. After a while, Orenstein realizes that just like the computing age has hackers, the virtual age will have it's own high-tech delinquents. You can't prevent technology from being abused. There will be those who use VR rudely, stupidly, dangerously--just as they do the telephone or computer. Like the telephone and the modem, its popular rise will also eliminate the need for certain fundamental kinds of human contact, even as it enhances our ability to communicate. (Orenstein 258)

Theories of Attachment: The Importance of Bonding with Infants and Todd

To infants, the world is a brand new experience full of new sights and sounds, and their parents are their first teacher who educates them about the new environment around them. In addition, they learn about their surroundings through touch which is an important part of the way infants observe this strange new world. Babies and toddlers learn about the way relationships are formed through becoming attached to their parents and bonding with them. Infants and toddlers love hugs, kisses, gentle caresses from their mom and dad as well as being sung and read to at night. Looking at parents bond with their children is a beautiful display of love and affection between parent and child. Seeing their infant smile back at them and be happy when their parents walk into the room are signs of healthy attachment. In order for infants to feel safe and secure they need to form a loving bond between their parents and caregivers. Healthy signs of attachment are eye contact with parents, feeling secu re when parents leave the room, feeling close to their parents, the infant or toddler is friendly, and is not afraid to explore their world without their parents. The first components of healthy attachment for children and toddlers are their ability to make eye contact with their parents and feeling secure when their parents leave the room. According to an article on Kidshealth.com it states that, â€Å"Eye-to-eye contact provides meaningful communication at close range† (Bonding with Your Baby, 2011). The first face an infant sees is their mother’s face. As a result, babies take cues from their mothers and fathers facial expressions and feel safe when they are in their parent’s arms. According to an article in the Encyclopedia of Children’s Health it ... ...en they have loving parents who will protect them from the dangers in the world. Works Cited: Brotherson, S. (2006). Keys to building attachment with young children. Retrieved from http://www.ag.ndsu.edu/pubs/yf/famsci/fs631w.htm n/a, . (2011). Bonding with your baby. Retrieved from http://kidshealth.org/parent/pregnancy_newborn/communicating/bonding.html# n/a, . (2011). Attachment between infant and caregiver . Encyclopedia of children's health. Retrieved July 31, 2011, from http://www.healthofchildren.com/A/Attachment-Between-Infant-and-Caregiver.html n/a, . (2011). Different types of parent-child relationships. Retrieved from http://www.athealth.com/consumer/disorders/attachment.html Perry, D. (2011). Attachment: the first core strength . Retrieved from http://teacher.scholastic.com/professional/bruceperry/attachment.htm

Communication Leads to Successful Nursing Practice Essay

In this assignment, I will reflect an incident happened during my clinical placement to develop my communication skills not just theoretically but in practical facing real life environment. There is a lot of factors that may influence nursing practice. In this essay, I will discuss the importance of communication in developing nurse-patient relationship. Communication in nursing as stated by Sheldon (2004) was, â€Å"Many definitions describe [communication] as a transfer of information between a source and a receiver. In nursing, communication is a sharing of health-related information between a patient and a nurse, with both participants as sources and receivers. The information may be verbal or nonverbal, written or spoken, personal or impersonal, issue-specific, or even relationship-oriented, to name a few possibilities. â€Å". The aim of this essay is to reflect what had happen during my placement and this gives me opportunity to improve my nursing care plan, which is based on the patient’s initial valuation. David Kolb,1984 said in his book called † Experiental Learning: Experience as a Source Of Learning and Development,(Kolb, 1984)† that reflection is a way in which we examine our experiences and draw lessons from them. QIA Key Skills Support Programme(2007) added that reflection can help to bridge the gap between theory and practice and enable us to look critically at our own behaviour, the behaviour of other people and at the organizational and social context within which we operate. In my context with my event, it is important for me to improve my nurse-patient relationship in terms of communication. In this reflection essay, I am going to use Gibbs (1988) model of reflection. This model is a recognized framework that will help me to reflect what was going on during my 16 days of clinical placement in one of major government hospital. Gibbs model of reflection consist of six stages where the stages link with each other making a continuous cycle to facilitate critical thought, relating theory to practice where this model allow me to see my weaknesses and improvements during my clinical placement. Gibbs’ model of reflection encourages you to think systematically about the phases of an experience or activity, and you should use all the headings to structure your reflection (Oxford Brooks University, 2011). This model of reflection also a good brainstorming of experiences that will end up with solutions to be made and things to be fix and for us to be aware in the future. Jasper M(2003) explains in her book called † Beginning Reflective Practice – Foundations in Nursing and Health Care† that Gibbs model of reflection starts with description of the event which I will discuss in my reflection. The second stage is going to be the analysis of feelings, where I have to tell how I am feeling when that situation happened. Third stage of Gibbs is evaluation of the experience, then comes the fourth stage that is analysis. In this stage I will discuss about the event and from what sense that I can use out of that situation that I am facing in the event. Conclusion and action plan are the last two stages which later on will discuss what else could I have done and what action can I do if the situation arose again along my course in nursing and in future time. Description In this paragraph, I would like to describe what happen during my clinical placement. I was selected to be in the female surgical ward in one of the government major hospital for my first clinical placement. The ward dealing with pre-operative, post-operative patients and orthopedic patients. The ward is divided into four cubicles which each of the two controlled by different unit; operative care unit and orthopedic unit. So, came this morning when me and my colleagues join the qualified nurses do their passing patients report, a family member of a patient name Ms. A approached me and complains that her daughter felt pain at her abdominal area. Ms. A is a 22-year-old young lady who has been diagnosed with colorectal cancer, (colorectal cancer occurs when tumors formed in the lining of the large intestine, also called the large bowel – National Cancer Institute,2003) as a result, giving her cramp feeling in the abdominal area, vomiting and change in bowel movements. She is in a nursing special care called palliative care,(palliative care – an approach that improves the quality of life of patients and their families facing the problem associated with life-threatening illness, through the prevention and relief of suffering by means of early identification and impeccable assessment and treatment of pain and other problems, physical, psychosocial and spiritual – WHO 2011) as her cancer was in incurable stage. I, as the student nurse immediately followed my mentor with few qualified nurses as they heard Ms.  A who was screaming continuously as she claims her pain was unbearable. It was my first time seeing or even hearing someone in that much pain, so I stood near her bedside and just look at the qualified nurses assess her after I introduced myself as student nurse. Effective communication is vital, as what have been stated in NursingTimes(2007) † Failure to communicate well with a patient right away will destroy the delicate n urse/patient relationship and mean the patient does not trust the nurse. † Feeling Here, I would discuss the feeling and thinking that I had when I was in the situation. First I introduced myself to Ms. A as I need to build a good rapport with Ms. A so she won’t feel awkward and panicked with my presence with other qualified nurses. Like Crellin. K (1998) said in her 11 Ways To Built Rapport article, â€Å"Taking time to establish a rapport with them can help them cope and improve their willingness in cooperate with the treatment†. I was shocked and stood near her as she can’t stand with her abdominal pain. There is limited skills that I can do to help Ms. A during that time as I am still new in the environment. I were taught to ask Ms. A condition and asisst her to calm down by communicating with her. Evaluation In my evaluation, I feel that I did the right thing to attend Mrs. A and help the qualified nurses dong their task by communicating and be an empathic listener (emphatic listener is a way of listening and responding to another person that improves mutual understanding and trust, Richard. S 2003) and active listener so that she feels safe and know that someone care about her other than her family. As said by Richard Salem(2003), Emphatic listening will build trust and respects and creates safe environment that is conducive to collaborative problem solving. So, these control her emotionally to make her to calm down and get back to her stable condition. The doctor who attend her indirectly taught me how to make Ms. A to calm down, by facing a challenging speaker who was in pain. The key to active listening is relaxed attention – to listen with my whole body by using verbal and non-verbal skill like facing the speaker(patient) and maintaining eye contact with them (University of Maine,1914). Analysis To analyse of what happened, the factors that affect my communication with Ms. A was her unbearable pain. Effective communication and act as a professional were quite difficult as I never had a long conversation with her except for asking permission for assessing her vital signs which were temperature, blood pressure and breathing rate. Active listening also needed in this context as it help the speaker clarify what they are saying and makes them feel heard and it reduces emotions that block clear thinking (University of Miane – 1914), hence it reduces her pain mentally. By listening to her, rephrasing what I heard the patient say as patient won’t be receptive to your response until her thought ,ideas and feeling are communicated and understood(U. M,1914). Conclusion To conclude this, I am sure that communication is the most important skill to have as this will lead me to a successful nursing practice in any situation. Without effective communication, I won’t be able to establish a good rapport with Ms. A and her family. As said by Sheldon, (2004) â€Å"The power of creative and effective nursing care is strengthened by good communication skills. Patients share their stories, symptoms, and concerns by talking with us. Both the spoken word and the body language convey information about the patient’s experience. Your words can do so much: put a patient at ease, set up a productive relationship, and carry out interventions. There is no other skill that is used more in nursing than communication. † and Kacperek (1997)suggested that effective communication is dependent on the nurse’s ability to listen and utilize non-verbal communication skills. Ms. A feels thankful for our presence helping her with er pain by giving painkiller right after her mother called us. Action plan If the same situation arose again, I would like to get myself prepared with any circumstances that might happen, in my case, to communicate with patients in professional way without waiting for emergency situations. Research, asking tips for good rapport and effective communication are ways to solve my communication weaknesses. Without proper communication, it is difficult to understand patient’s need. Therefore, I would like to remind myself that, effective communication is the bridge towards successful and efficient nursing practice. Therefore in nursing practice, it is essential to have the knowledge of interaction, not just practical skills like bed making, vital signs and bed bathing but well prepared with good communication skill to face any situation that we might experience anytime. Without good nurse-patient relationship being built, trust and cooperation between both parties won’t exist. As Lanette L. Anderson (n. d) â€Å"They may not remember our names, but they will remember how we treated them during a difficult time in their lives. â€Å"

Free Essays on Kim

Identity Crisis It takes many people years to find their identities; who they are, what their purpose in life is and how to best live their lives. Rudyard Kipling’s novel Kim traces Kim’s journey in finding himself and his identity. Kim travels around India and meets various people with different backgrounds and beliefs. Every time he encounters a new situation he changes his personality to fit his surroundings, not allowing himself to be his true self. It takes Kim the course of the whole novel to figure out that his true identity lays in the beginning of the novel; he shows his true identity when with the lama. The lama introduces Kim to spirituality which creates a simple balance between his physical and spiritual side. Kim grows up in an environment full of physicality and sin. His life is completely indulged in these two aspects which is essentially a half-life; he does not have a physical side to counter-balance his worldliness. Kim then meets a lama who constantly focuses on spirituality; he has no physical side to him. The lama attracts Kim as something different and Kim jumps to join the lama and to become his disciple. The lama and Kim supplement each other and each obtains a new vehicle for expressing his quality for good. The lama and Kim then embark on a journey together. After leaving the city and arriving at the Great Road, Kim and the lama meet an old lady accompanied by a convoy of servants. In exchange for a blessing from the lama, the old lady allows him and Kim to ride along with her and she supplies them with food and shelter. As they ride along the road, â€Å"The diamond-bright dawn [wakes] man and crows and bullocks together† (62). Mother Nature envelops Kim and the rest of G-d’s creations as one. The dawn wakes up animals and man alike; there is no separation between the two. The serene setting allows Kim to observe his surroundings and take comfort in them: â€Å"This [is] seeing the worl... Free Essays on Kim Free Essays on Kim Identity Crisis It takes many people years to find their identities; who they are, what their purpose in life is and how to best live their lives. Rudyard Kipling’s novel Kim traces Kim’s journey in finding himself and his identity. Kim travels around India and meets various people with different backgrounds and beliefs. Every time he encounters a new situation he changes his personality to fit his surroundings, not allowing himself to be his true self. It takes Kim the course of the whole novel to figure out that his true identity lays in the beginning of the novel; he shows his true identity when with the lama. The lama introduces Kim to spirituality which creates a simple balance between his physical and spiritual side. Kim grows up in an environment full of physicality and sin. His life is completely indulged in these two aspects which is essentially a half-life; he does not have a physical side to counter-balance his worldliness. Kim then meets a lama who constantly focuses on spirituality; he has no physical side to him. The lama attracts Kim as something different and Kim jumps to join the lama and to become his disciple. The lama and Kim supplement each other and each obtains a new vehicle for expressing his quality for good. The lama and Kim then embark on a journey together. After leaving the city and arriving at the Great Road, Kim and the lama meet an old lady accompanied by a convoy of servants. In exchange for a blessing from the lama, the old lady allows him and Kim to ride along with her and she supplies them with food and shelter. As they ride along the road, â€Å"The diamond-bright dawn [wakes] man and crows and bullocks together† (62). Mother Nature envelops Kim and the rest of G-d’s creations as one. The dawn wakes up animals and man alike; there is no separation between the two. The serene setting allows Kim to observe his surroundings and take comfort in them: â€Å"This [is] seeing the worl...

Marketing Essays (1062 words) - Business, Marketing, Free Essays

Marketing Essays (1062 words) - Business, Marketing, Free Essays Chapter1 Introduction 1.1Background of study Marketing is a social and managerial process by which individual and group obtain what they need and want through creating and exchanging products and value with other. Its activities are designed to meet the needs and the expectation of the society. Social needs changes a the society becomes more advance. With the help of marketing concept trading, importing necessary goods and exporting goods is possible. Marketing concept helps to fulfill the need and desire of customers. Marketing is concerned with meeting needs and providing benefit to customers, society and the firm. Kathmandu electronic store is one of the electronic store in our locality. It distributes its goods to its final customers. This store contributes in the development of marketing concept in our society. This stores main objective is to earn maximum profit by satisfying the customers. 1.2Objective of study The main objective of preparing this report are as follow: 1.To know the selling and buying process in the market. 2.To know the price list of electronic items available in the store. 3.To know what kind of activities are performed in the electronic store. 4.To know the main motive of the shopkeeper. Thus, these are some of the objective of making this project. 1.3Significance of study This research is very useful to the investigator, customers, public may be directly or indirectly familiar to the electronic store. Academic qualification, students will get to visit practical field to know the detail information. We can directly involve in asking question, viewing the electronic store for gathering information and knowledge. 1.4limitation of study 1.Due to lack of time and resources we could not get detailed information. 2.The analysis is based in primary data available from web, secondary data are itself limiting factor. 3.Due to lack of information gaining area. 1.5Research Methodology In order to make study more reliable both primary and secondary sources has been used in collecting data, facts and statics. But most of the analysis is based on the primary data. Secondary data has also been used to some extend. Various photographs taken and the questionnaire are the source of primary data where as the course book, internet, notice, report, etc are the secondary data used in collecting information. Chapter2 Data Presentation and Analysis This chapter presents the data those are important for making comparison and analysis. This chapter is also related to summarizing the collected data and organizing the in such a manner that they answer the research questions. 2.1 List if electronic items available in Kathmandu Electronic Store. As we went to visit kathmandu electronic store we got to see various types if electronic items in the store. List of some electronics stores available in the store are listed below: S.noList of items 1.Fan 2.Iron 3.Television 4.Radio 5.Laptop 6.Computer 7.Speaker Table no. 2.1 List of Electronic Items in Kathmandu Electronic Store 2.2 Price of electronic items from year 2011 to 2015. In this past five years there have been drastically change in price of electronic items due to changing marketing environment and change in the taste of customers choice. The table below shows the changing pricelist of some of the electronic items in past five years. S.noName of itemYear 2011Year 2012Year 2013Year 2014Year 2015 1.FanRs. 3500Rs. 3500Rs. 3700Rs. 3800Rs. 4000 2.IronRs. 2500Rs. 2500Rs. 2700Rs. 2800Rs. 3000 3.TelevisionRs. 20000Rs. 22000Rs. 22000Rs. 25000Rs. 28000 4.RadioRs. 25000Rs. 22000Rs. 22000Rs. 21000Rs. 20000 5.LaptopRs. 45000Rs. 500000Rs. 52000Rs. 55000Rs. 55000 6.ComputerRs. 20000Rs. 20000Rs. 21000Rs. 20000Rs. 19000 7.SpeakerRs. 4800Rs. 5000Rs. 5000Rs. 53000Rs. 5500 Table no. 2.2 price of electronic items from year 2011 to 2015. Chapter3 Summary, Conclusion and Recommendation This chapter attempts to summarize, give conclusive and suggestive result to the whole study. As the need of the study, the conclusion and suggestion would be of great help for the concerned parties. This chapter is divided into different parts namely summary, conclusion, and recommendation which are as follow: 3.1 Summary This project was conducted in order to find out the role of consumer electronics in nepalese market. This project shows the detail of marketing strategy such as customers changing demand, list of new items available in the market, price of the items, etc. In order to do this project a sample electronic store Kathmandu Electronic Store was selected. A questionnaire was prepared to know about the sample store. We get the detailed information of the store from the secretary Mr. Rakesh Shrestha. From the interview we get to know following details of the electronic store: 1.Kathmandu Electronic