Friday, January 24, 2020

Attention Deficit Hyperactivity Disorder :: Behavior Disorders, Psychology

Attention Deficit Hyperactivity Disorder "Robert daydreamed so much that he was pulled out of school. Frank went into such trancelike dreams that one had to shout at him to bring him back. Equally problematic were Sam's restlessness and verbal diatribes. Virginia, too, demonstrated a tendency to talk on and on. Thomas experienced school problems, in part because of his high energy. Nick's tendency to act without thinking caused him to have several scrapes with death and near-tragedies, such as plunging to the earth from the roof of a barn, clutching an umbrella† (Cramond). These are examples of situations that are common to many children with Attention Deficit Hyperactivity Disorder (ADHD). Children with ADHD tend to have creative and unique was of thinking, and many problems focusing on one task, especially in school situations. Today children with this disorder are frequently prescribed medications to control their attention and/or hyperactivity. But are we doing what is in the best interest for children, or making it easier on the adults who have to deal with these children daily? In the previous stated examples we can see how the concentration, hyperactivity, and unique ways of thinking, â€Å"and behaving that were exemplified by Robert Frost, Frank Llyod Wright, Samuel Taylor Coleridge, Virginia Wolf, Thomas Edison, and Nikola Tesla. All of these individuals faced school problems, dark diagnoses, or worse. These are example of creative individuals whose behavior could also be interpreted as the inattention, impulsivity, and hyperactivity of Attention Deficit Hyperactivity Disorder† (Cramond). The truth is within the past two generations a phenomenon has taken place in connection to children across this country. Today one and a half million children take medication to focus attention and control hyperactive behavior (Freed 216). Most of these children have been diagnosed with Attention Deficit Hyperactivity Disorder. There are three types of ADHD the first consists of inattention only or the inability to focus attention. The second consists of hyperactivity and impulsivity. The third form of ADHD is a combined type where the child or adult has difficulty dealing with attention and hyperactivity and impulsivity. Children with ADHD are typically prescribed a drug called Ritalin (or one similar to it), which is a methylphenidate (recently amphetamines have been used also) making it easier to control behavior.

Thursday, January 16, 2020

Discuss the Role of Malaysian Aob

Discuss the role of Malaysian AOB (Audit Oversight Board) When was the AOB set up? The Audit Oversight Board (â€Å"AOB†) is established under Part IIIA of the Securities Commission Act 1993 (â€Å"SCA†) which came into force on 1 April 2010 to promote and develop an effective audit oversight framework and to promote confidence in the quality and reliability of audited financial statements in Malaysia. The chronology of events of establishing AOB in Malaysia is as follow: September to October 2007: Budget 2008 Announcement by YAB PM – â€Å"Government will establish a Public Companies Accounting Oversight Board under the auspices of the SC†.Consultations held with industry groups and regulators. January to April 2008: Appropriate audit oversight framework for Malaysia Securities Commission (Amendment) Bill 2009 which contains the establishment and functions of the AOB passed in both Houses of Parliament. December 2009 Securities Commission (Amendment) Bill 2009 which contains the establishment and functions of the AOB passed in both Houses of Parliament. 1 April 2010 Part IIIA Securities Commission (Amendment) Act 2010 came into force. (Establish of Audit Oversight Board) What is it supposed AOB to do?Under Part IIIA of the SCA 1993, AOB is responsible to 5 major functions in order to assist the Security Committee (SC), which listed as below: (i)Standard setting AOB has the power to direct the Malaysian Institute of Accountants (MIA) to establish, adopt, amend, modify, alter or by any combined ways, the auditing and ethical standards to be applied by registered auditors. It is also responsible to implement policies and programmes in ensuring an effective audit oversight system in Malaysia. (ii)Registration Auditors of public interest entities (PIEs) must register and recognized by AOB to ensure the auditing process is fit and proper.It is an offence for non-registration. (iii)Sanctions AOB has the power to impose appropriate sanction s against registered auditors who fail to comply with auditing and ethical standards. (iv)Inspection In accordance with Section 31V(1) of Part IIIA of the SCA, the registered audit firm and auditor will be subject to inspections by the AOB to assess the degree of compliance withthe auditing and ethical standards by the auditor and the quality of the audit reports prepared by the auditor relating to the audited financial statements of the PIEs. v)Inquiry Section 31W of the SCA on the other hand empowers AOB to conduct an inquiry if there is a reason to believe that any auditor has contravened any provisions of Part IIIA of the SCA, any condition imposed under section 31O(4) of the SCA or any written notice or guidelines issued by the SC. Why do we need an AOB? The need of audit oversight board (AOB) is to make sure all audit procedure is follow probably by the auditor. By doing this it is means that AOB is the one who check the work of audit.In other way it as act audit oversight fra mework in Malaysia. It is important to have AOB is because by doing so, audit work are more reliable. Besides that, AOB needed to promote confidence in the quality and reliability of audited financial statements in Malaysia. There are many cases which involve the quality of audited reported such as Enron, Parmalat, World Com, Transmile and etc. By having a more independent party the AOB, which promote more confidence and reliable report. Thus create interest for investor to invest in Malaysia market.What is the AOB achieved so far? Based on the news of AOB on ‘The Edge’ magazine on 4 October 2012. AOB has formed an official collaboration in audit oversight with the Japan Financial Services Authority and the Certified Public Accountants Audit Oversight Board (CPAAOB). â€Å"This collaboration would facilitate audit regulators to oversee cross border audits towards enhancing the soundness of the securities markets and investor protection in the respective countries,† said by chairman Nik Mohd Hasyudeen YusoffThe SC said the collaboration was the AOB’s first arrangement with other regulators outside the Asean region. The official cooperation will allow the audit regulators to share information upon request, with respect to foreign audit firms that fall within the respective regulatory jurisdiction. This will, eventually, promote the confidence of overseas users in using the audited reports in Malaysia. What are the findings and consequences of AOB so far? After the establishment of AOB, there are a certain major change in the audit field.All audit firm are require to register their company with AOB in Malaysia. The register of audit firm is need for AOB to continue measuring the audit work of the firm. Based on AOB, every company partner will be measure their work every few year. Audit partner licenses will also be forfeit if found their work are not in tit he correct procedure. This action, have cause many auditor to do more work or mo re working paper. By doing so, much cost will be incurred to the audited firm.The reason auditor doing so is to search for more audit evidence and also to avoid being sack as an auditor. On 16 July 2012, there are partner being penalized by AOB after few year of establishment of AOB. The senior partner of a mid-tier accounting firm is the first auditor to be penalized for breaching a condition imposed when he registered with the board. Last Thursday, Alvin Tee Guan Pian of UHY Malaysia was reprimanded for â€Å"failure to comply with the relevant requirements of the recognized auditing standards in Malaysia i. . the International Standards on Auditing†. ( Enrol Oh, Starbiz, 2012) Audit oversight board is also given the power to penalized a auditor if found misstatement in audit report. By doing so, the auditor report are more reliable to external user due to there is another independent body which is the AOB involve in the Malaysia audit field. In a whole, the establish of AO B had promote more advantage to the audit firm compare to disadvantage. It is similar to what other countries have experienced?Malaysia are not the first country which establish AOB, but Malaysia are the 2nd country in ASEAN country and top 10th is Asian country which establish AOB. This has show that Malaysia auditing practices are following the improvement of international standard. Besides that, also show Malaysia is concern about the change in accounting standard to other country. AOB in other countries which have already establish are similarly same in their function of standard setting, registration, sanctions, inspection and inquiry.

Wednesday, January 8, 2020

How Technology Is The Future State Of Health Information...

Reflecting on Using Technology I ve learned that as part of my job you need to utilize technology to your advantage, use it to improve work processes and become an expert so you can train others. Throughout my career, I have had opportunities to improve our work processes by diagnosing the current state of the health information management department and identifying problems that exist, assigning a level of importance to each one, and assessing the kinds of changes needed to solve the problems. As technology is molding the future state of health information management, the ideal situation is conveying technology is a positive change. It has been a satisfying experience for me to formulate a plan, allocate resources, and take charge of†¦show more content†¦The wonderful thing about character is that it is one of the few things in life that no one will ever be able to take away from me. In a society that is driven by results and profits, and less focused on the interpersonal relationships and character we b uild in the workplace, I realize that I had undervalued the wonderful facets of my character that I developed. Without these character building experiences, I wouldn’t have honed my leadership skills. The values I adhere to: honesty, integrity, and knowledge are reflected through my leadership. I engaged in the entire process of leadership and I’ve developed the kind of personality and character that earns respect, esteem and a good reputation within my work environment. I may have been unsure of my own abilities at times, but I stepped up to the challenges life brought, made smart decisions to guide and run my team efficiently, all of which brought positive change. By working through the multiple facets of leadership, I am equipped not just with knowledge about leadership, but with the true character formation and awareness of my own abilities that will prepare me for the challenges and choices of leadership for the future. The skills that I’ve acquired through my on the job experience are interconnected. If I did not develop my character, sharpen my communication skills, gain confidence in my abilities, I would not have maintained my hard-earned good