Wednesday, October 30, 2019

Business Decision Making Assignment Example | Topics and Well Written Essays - 1500 words

Business Decision Making - Assignment Example The recommendations made by the respondents will also be considered along with the recommendations of the final report. Research Methodology The research methodology to be incorporated in the report is primary research. Secondary research methodology refers to the methodology that focuses on collecting data from already existing resources. Secondary data can be collected from online sources or from published sources. Secondary data can also be collected from government or organization sources. Now a day’s secondary research methodology is popular among the researchers because the internet provides data from all parts of the world on the desktop (Driscoll, 2011, p. 3). The researchers can gain large amount of data from reliable sources of the internet and thus can gain data in much less time than compared to gathering data from physical libraries. The researchers can use the cost cutting to enhance the scope of the research in future. The data collected from the peer reviewed j ournals provide authenticated data. The researchers do not need to appoint external associate to collect data as theses are readily available over the net. Therefore secondary research is extremely popular among researchers as it has got some advantages over the primary method of data collection in terms of cost or time (Hox and Boeije, 2007). Primary research methodology In order to form current information to be the basis of research, it is important to incorporate methodologies like primary research. Primary research is created through the development of questionnaires that can be both structured as well as unstructured. The structured questionnaire is closed ended questions. The structured questionnaire is based on interviews on an existing set of alternatives. The open ended questions like to gather data through open views of the respondents (Reja, U. Et. Al.,2003). Both types of questions can be sent through mail to the respondents. The researchers can also appoint external au thorities to conduct direct interviews. The respondents are selected in the form of framing the target population into groups and then selecting the respondents from that group with the probabilistic or the non probabilistic methods. In this assignment two groups are selected namely the staffs of the restaurant and the students of the university. They have further been categorised into different age groups namely 18-24, 25-30 and 30+. On the basis of two categories the respondent groups the sampling method into Stratified Sampling method where 25 of the respondents have been selected from many respondents (University of Alberta, n.d). Herein for conducting the research, 25 respondents have been chosen from the categories in order to provide recommendation to the restaurant authority. Further types of questions that can be constructed for the purpose are qualitative as well as quantitative sets. The qualitative research tries to infer the impact of the behavioural parameters. Quantit ative research focuses in gaining inferences with the help of graphs and charts which can further be used for statistical modelling. Interviews conducted relating to the niche group of respondents contains both the students and the staffs. This is needful for the authorities to have a proper inference of the behaviour of the respondents from both perspectives. The researchers need to conduct the interview in unbiased fashion as biased data will lead to false information (Geer, n.d.). This is expected to

Sunday, October 27, 2019

Antibody Screening, Identification and Cross Match

Antibody Screening, Identification and Cross Match Antibody Screening, Identification and Cross Match: Case studies from Bristol Memorial Hospital Simon Avery and Malcolm Grey, School of Cellular and Molecular Medicine, University of Bristol, BS8 ITH Summary Antibody screening, identification, and cross matching comprises an essential element of pre-transfusion testing procedure that is of paramount importance in blood bank establishments. Clinically significant antibodies can cause haemolytic transfusion reactions. Antibody screening is crucial for patients who require blood transfusions to detect the presence of any unexpected antibodies and ensure selection of the most compatible unit. We report on five patient case studies regarding the use of antibody screening and identification to select the most appropriate red cell units available. At this time, limited blood units were available. An analysis is provided with key emphasis on the importance of antibody cross matching and compatibility testing. Keywords: Antibody Screening, Clinically Significant, Compatibility testing, ABO, RhD Red Blood Cells (RBCs) carry a varying number of blood group antigens on their cell surface (Dean, 2005). To date, there are over 600 identified antigens within 30 distinguished blood group systems (Dean, 2005). To ensure the provision of safe blood for transfusion, antibody screening and identification is routinely performed in blood bank establishments in accordance with pre-transfusion testing procedures (Makroo et al., 2014). This is primarily achieved through the microcolumn gel technique, which has become the most prevalent technique used in blood bank laboratories worldwide (Hwang Shin et al., 2009). The aim is to detect unexpected antibodies and quantify their specificity to provide blood that lacks the corresponding antigen, forming an element of fundamental importance in clinical transfusion (Makroo et al., 2014). Alloimmunisation commonly occurs following blood transfusions and is defined as the immune response to antigens that are recognised as foreign (Yazdanbakhsh, 2012). The most important RBC alloantibodies in transfusion practice include the Rh (D, C, E, c, and e) and Kell antigens, in addition to the Duffy, Kidd, and MNS blood group antigens (Makroo et al., 2014; Dean, 2005). Antibodies that are considered clinically significant can cause haemolytic transfusion reactions, following the accelerated destruction and shortened survival of transfused RBCs (Garratty, 2012). Furthermore, clinically significant antibodies are associated with haemolytic disease of the fetus and newborn (Daniels et al., 2002). Therefore, it is critical to recognise and consider clinically significant antibodies present in a patient in order to select the most appropriate unit for transfusion (Makarovska-Bojadzieva, 2009). As a result, the blood service aims to provide a regular supply of all blood groups and blo od types. In this study, we present a case by case report of antibody screening, identification and cross matching for five patients, in addition to the management and use of blood units from a limited supply, highlighting the importance of clinically significant antibodies and their detection in transfusion medicine. Materials and Methods Patients The patients included in this study comprise five individuals with varying medical and transfusion history. The details of each patient are outlined in table 1. IAT Gel Antibody Screening DiaMed IAT gel cards were used to detect antibodies and performed on all five patients. Each well was labelled with the patient identification number (1-5) with 2 wells used for each patient. 50ÃŽÂ ¼l of 0.8% screening Cell Stab reagents and 25ÃŽÂ ¼l of patients plasma were added to the DiaMed IAT gel cards. Two controls, positive and negative, were prepared using 50ÃŽÂ ¼l of 0.8% O R1r in Cell Stab, with 25ÃŽÂ ¼l of AB serum added to the negative control and 25ÃŽÂ ¼l of weak anti-D added to the positive control. Cards were incubated at 37 °C for 15 minutes and spun in the DiaMed ID-Centrifuge 12 S II for 10 minutes at 1030 rpm. Cards were analysed for agglutination and results were scored accordingly from 0 to 5, where a negative score of 0 indicates no agglutination and a positive score of 5 indicates agglutination. Antibody Identification Antibody identification was performed on patients 2, 3, and 4 with a positive antibody screen, using enzyme and IAT panels. A 1% red cell suspension was prepared from 10ÃŽÂ ¼l packed red cells and 1mL DiaMed diluent. 50ÃŽÂ ¼l was added to each well followed by 25ÃŽÂ ¼l of patients plasma. Two controls were prepared. An IAT control was prepared from 50ÃŽÂ ¼l of R1r control cells and 25ÃŽÂ ¼l of weak anti-D. An enzyme testing control was prepared using R1R1 control cells and 25ÃŽÂ ¼l of anti-K. Cards were incubated at 37 °C for 15 minutes and spun in the DiaMed ID-Centrifuge 12 S II for 10 minutes at 1030 rpm. Cards were analysed using a light box and scored accordingly. Compatibility testing DiaMed IAT gel cards were used to perform compatibility tests for each patient against donor units. Each well was labelled accordingly with patient number and donor unit. 50ÃŽÂ ¼l of 1% donor unit cells in Cell Stab reagents and 25ÃŽÂ ¼l of patients plasma were added to the corresponding wells. Two controls, positive and negative, were prepared using 50ÃŽÂ ¼l of 1% O R1r in Cell Stab, with 25ÃŽÂ ¼l of AB serum added to the negative control and 25ÃŽÂ ¼l of weak anti-D added to the positive control. Cards were incubated at 37 °C for 15 minutes and spun in the DiaMed ID-Centrifuge 12 S II for 10 minutes at 1030 rpm. Cards were analysed and scored for agglutination, 0-5. Results Patient Gender Age Transfusion History Additional Medical Details 1 Female, 70 years old No history of blood transfusions Scheduled for repair of fractured hip joint following a fall 2 Female, 34 years old Undergone several surgeries to treat disease. Received blood during last surgery 5 years ago. Crohns disease Undergoing evaluation for unexplained anaemia 3 Male, 58 years old Received 4 units of RBCs during surgery 8 years ago. History of cardiovascular disease Undergone heart bypass surgery 4 Male, 14 years old Receives frequent blood transfusions for the management of his condition. Last transfusion dated 6 months ago. Sickle cell anaemia History of anti-K 5 Female, 19 years old No history of blood transfusions Involved in a road traffic accident Table 1 The medical history of each patient, including transfusion history. Patient ABO/RhD Type Screening Cell 1 Screening Cell 2 Interpretation 1 A+ * 0 0 No antibody detected 2 A+ 0 5 Antibody detected 3 B+ 3 0 Antibody detected 4 O+ 0 4 Antibody detected 5 O 0 0 No antibody detected Table 2 The ABO and RHD typing of each patient and results obtained from the antibody screening panel. Interpretation of results is also provided.* A mix field reaction was detected for patient 1 in the ABO/RHD screening.   Patient Antibody Present Probable Genotype Further Patient Information 1 Dce/dce R1r (31%) May require more units of red cells in the future but not today 2 Anti-c, Anti-E DCe/Dce R1R1 (18%) Requires 2 units today 3 Anti-Fya, Anti-K Dce/dce R0r ( Requires 2 units of red cells as soon as possible 4 Anti-K Dce/dce R1r (31%) Requires 3 units of red cells 5 Dce/dce rr (14%) No longer needs any blood Table 3 Results of the antibody identification screening panel and transfusion requirements for each patient. Patient Unit ABO/RhD Antigens 1 G M A / RhD Positive D+C+E-c+e+ A / RhD Negative D-C-E-c+e+ K Fya, S, M Negative Fya, JKa Negative 2 S F A / RhD Positive D+C+E-c-e+ O / RhD Positive D+C+E-c-e+ K, Fya, S, M Negative K, Fya, S, M, HbS Negative 3 Q R B / RhD Positive D+C-E-c+e+ B / RhD Negative D-C+E-c+e+ K, Fya, S, M, HbS Negative K, Fya, S, s, M Negative 4 J K I O / RhD Positive D+C+E+c+e+ O / RhD Positive D+C+E-c+e+ O / RhD Positive D+C-E-c+e+ K, Fya, S Negative K, Jka, S, M Negative K, Fyb, S, Lea Negative 5 T O / Rhd Negative D-C-E-c+e+ Fya, HbS Negative Table 4 Compatibility testing of each patient against selected donor units. Discussion Our first case study is a 70-year-old female who has been admitted for an operation to repair a fracture to her left hip joint, following a fall. The patient has no history of previous blood transfusions and appears in good health. Her son reports that she has been healthy throughout her life and only admitted to hospital for child birth. Pre-transfusion testing procedures were carried out to order blood for her upcoming surgery. The results for this patients ABO and RhD typing revealed a mixed field reaction for anti-D. Extended Rh typing also revealed a mixed field reaction for anti-c. Antibody identification was performed to determine if this patient has any clinically significant antibodies, in which none were detected. It is therefore possible that this patients ABO type may be A3, a subgroup of the A blood type. Weak subgroups of A3 are known to cause mixed field reactions (Dean, 2005), therefore we have requested this patients serum to be typed against A1, A2 and A3 cells. However, extensive ABO and RH typing is required to precisely determine this patients blood phenotype. This patient requires red cell units in the future for a planned operation. The units that have been designated for this patient include unit G and unit B, which are both A RhD positive red cell units. However, a full assessment of this patients blood type must be analysed before the administration of these components. Patient 2 forms our second case study, a 34-year-old female who suffers from Crohns disease. This patient has been admitted regarding unexplained anaemia. Patient 2 has previously undergone several surgeries to manage her condition. Her last surgery was 7 years ago, in which she received a blood transfusion. This patient has a haemoglobin level of 7.9 g/dL and 2 units of RBCs have been ordered for transfusion today. The antibody identification revealed clinically significant antibodies, including anti-c and anti-E. Most Rh blood group antibodies are warm reacting IgG antibodies that cause haemolytic and delayed transfusion reactions and haemolytic disease of the fetus and newborn; therefore, they are considered clinically significant. Anti-C and anti-E are most commonly found together in patients, as most patients who have developed anti-E often go on to develop anti-c. The c antigen is highly immunogenic in comparison to the E antigen. As a result, anti-c may cause severe haemolytic disease of the fetus and newborn in this patient, whereas anti-e may cause a mild reaction. However, as the patients RhD type is positive, it is unlikely that she will require anti-D prophylaxis. This patient requires two RBCs units today. The units that have been designated for this patient include unit S and unit F. Unit S is A RhD positive and unit F is O RhD positive, in which both units are negative for anti-c and anti-E. Our third patient is a 58-year-old male who has been admitted into hospital after complaining of chest pains and shortness of breath. This patient has a history of cardiovascular disease and underwent heart bypass surgery 8 years ago, in which he received 4 RBC transfusions. Upon arrival, a diagnosis of heart failure was determined and need for immediate surgery. Antibody testing for this patient revealed the patient is both positive for anti-Fya and anti-K. Furthermore, the probable genotype of this patient suggests African descent, therefore the patient will also receive anti-c and anti-e positive red cells. This patient requires two units of blood as soon as possible, in which unit Q and unit R have been allocated. The fourth patient in our case report is a 14-year-old male that suffers from sickle cell anaemia and has a history of anti-K. This patient receives frequent blood transfusions for the management of his condition, with his last transfusion dated 6 months prior to admission. The patient was brought in by his family regarding fatigue and shortness of breath. The patient has been kept in hospital for observation pending suspicion of sickle cell crisis. Three RBC units have been allocated for this patient including units J, K, and I. Each unit is O RhD positive and negative for anti-K.      Ã‚   Finally, the fifth patient featured in this report is a 19-year-old female that was involved in a road traffic accident. This patient has no history of previous blood transfusions and has never been admitted to hospital prior to this occasion, with her parents citing excellent health. The patient was admitted with trauma to the head, in which a single blood unit was allocated unit T. However, the patient no longer requires the unit at this time. The unit will be kept for the patient whilst she remains in hospital following any complications. Unit T was selected for this patient and is O RhD negative. This patient does not have any clinically significant antibodies. Throughout the treatment and assessment of these 5 patients, only 12 of blood were available. A total of 10 units were used to treat all 5 patients. Severe weather across the United Kingdom has impacted the distribution of blood from the NHS Blood and Transplant manufacturing sites located in Bristol, London, and Manchester. Access by road, rail, and air have all been affected by severe storms and rendered transport at a halt. The nearest blood bank could not be accessed and therefore a limited number of RBC units were available. References Daniels, G., Poole, J., de Silva, M., et al. (2002) The clinical significance of blood group antibodies. Transfusion Medicine. 12(5), 287 295. Available from: http://onlinelibrary.wiley.com/doi/10.1046/j.1365-3148.2002.00399.x/abstract [Accessed 21/03/17] Dean, L. (2005) Blood Groups and Red Cell Antigens. National Centre for Biotechnology Information. Available from: https://www.ncbi.nlm.nih.gov/books/NBK2264/ Garratty, G. (2012) What is a clinically significant antibody? ISBT Science Series, 7(1), 54 57. Available from: http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1751-2824.2012.01594.x/full [Accessed 22/03/17] Hwang-Shin, J., Young Lee, J., Hyen Kim, J., et al. (2009) Screening and Identification of Unexpected Red Cell Antibodies by Simultaneous LISS/Coombs and NaCI/Enzyme Gel Methods. J Korean Med Sci. 24(4), 632 635. Available from: https://www.ncbi.nlm.nih.gov/pmc/articles/PMC2719182/ [Accessed 21/03/17] Makarovska-Bojadzieva T, Blagoevska M, Kolevski P, Kostovska S. (2009) Optimal blood grouping and antibody screening for safe transfusion. Prilozi, 30(1), 119-128. Available from: https://www.ncbi.nlm.nih.gov/pubmed/19736535 [Accessed 22/03/17] Makroo, RN., Bhatia, A., Hegde, V., et al. (2014) Antibody screening and identification in the general patient population at a tertiary care hospital in New Delhi, India. Indian J Med Res. 140(3), 401-405. Available from: https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4248387/ [Accessed 21/03/17] Yazdanbakhsh, K., Ware R., Pirenne, F. (2012) Red blood cell alloimmunisation in sickle cell disease: pathophysiology, risk factors and transfusion management. Blood. 120(3), 528 537. Available from: https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3401213/ [Accessed 22/03/17]

Friday, October 25, 2019

Feminist Aspects of The Yellow Wallpaper -- Feminism Feminist Women Cr

Feminist Aspects of The Yellow Wallpaper    The Yellow Wallpaper by Charlotte Perkins Gilman can by read in many different ways.   Some think of it as a tragic horror story while others may find it to be a tale of a woman trying to find her identity in a male-dominated society.   The story is based on an episode in Gilman's life when she suffered from a nervous disease called melancholia.   A male specialist advised her to "live a domestic a life as far as possible.. and never to touch a pen, brush or pencil..."  Ã‚   (Gilman, 669).  Ã‚   She lived by these guidelines for three months until she came close to suffering from a nervous breakdown.   Gilman then decided to continue writing, despite the physicians advice, and overcame her illness.   By writing The Yellow Wallpaper, she attempted to save others who suffered from her illness.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The story takes place in the late eighteen hundreds (published in 1892), a time when feminism was at a rise.   Many connections can be made between the characteristics of this time period and images in the story.   These include the main character's creative outlet, the main character's suppression by her husband, and the image of the woman behind the bars in the later half of the story.   Ã‚  Ã‚   Throughout the story, the narrator who is a woman diagnosed by her physician husband as "sick" finds a creative outlet by writing.  Ã‚   She expressed her need to express herself in some way by stating,   " I don't   know why I should write this... but I must say I feel and think in some way it is such a relief.. I must put it this way- he (John) hates for me to write a word " (Gilman 662).   We can see how her husband kept her in a subordinate position as she was restricted from letting out her creative energ... ...lpaper" is a story of a woman who suffers from a "sickness" that her dominating husband tries to cure with rest until the wife finally goes mad.   The qualities of the characters, setting, and plot can each be correlated with characteristics of the women's movement.   Literature was used as a creative outlet for many females as they were suppressed with the life of a male-dominated society during the time of the Femenist Movement. Works Cited and Consulted McElroy, Lorie.   Women's Voices:   A Documentary History of Women in America.pp.195-204.1997. Newman, Loise Michele.   White Women's Rights.   pp.7-11, 23-37.1986. Ogden, Annegret S.   The Great American Housewife.   pp. 55-60, 71-72. 1980. O'Neil, William.   Feminism in America: a history.   pp.33-34, 130-133, 275.   1989. Woloch, Nancy.   Women and the American Experience.   pp.326-327, 344-347. 1994. Feminist Aspects of The Yellow Wallpaper -- Feminism Feminist Women Cr Feminist Aspects of The Yellow Wallpaper    The Yellow Wallpaper by Charlotte Perkins Gilman can by read in many different ways.   Some think of it as a tragic horror story while others may find it to be a tale of a woman trying to find her identity in a male-dominated society.   The story is based on an episode in Gilman's life when she suffered from a nervous disease called melancholia.   A male specialist advised her to "live a domestic a life as far as possible.. and never to touch a pen, brush or pencil..."  Ã‚   (Gilman, 669).  Ã‚   She lived by these guidelines for three months until she came close to suffering from a nervous breakdown.   Gilman then decided to continue writing, despite the physicians advice, and overcame her illness.   By writing The Yellow Wallpaper, she attempted to save others who suffered from her illness.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The story takes place in the late eighteen hundreds (published in 1892), a time when feminism was at a rise.   Many connections can be made between the characteristics of this time period and images in the story.   These include the main character's creative outlet, the main character's suppression by her husband, and the image of the woman behind the bars in the later half of the story.   Ã‚  Ã‚   Throughout the story, the narrator who is a woman diagnosed by her physician husband as "sick" finds a creative outlet by writing.  Ã‚   She expressed her need to express herself in some way by stating,   " I don't   know why I should write this... but I must say I feel and think in some way it is such a relief.. I must put it this way- he (John) hates for me to write a word " (Gilman 662).   We can see how her husband kept her in a subordinate position as she was restricted from letting out her creative energ... ...lpaper" is a story of a woman who suffers from a "sickness" that her dominating husband tries to cure with rest until the wife finally goes mad.   The qualities of the characters, setting, and plot can each be correlated with characteristics of the women's movement.   Literature was used as a creative outlet for many females as they were suppressed with the life of a male-dominated society during the time of the Femenist Movement. Works Cited and Consulted McElroy, Lorie.   Women's Voices:   A Documentary History of Women in America.pp.195-204.1997. Newman, Loise Michele.   White Women's Rights.   pp.7-11, 23-37.1986. Ogden, Annegret S.   The Great American Housewife.   pp. 55-60, 71-72. 1980. O'Neil, William.   Feminism in America: a history.   pp.33-34, 130-133, 275.   1989. Woloch, Nancy.   Women and the American Experience.   pp.326-327, 344-347. 1994.

Thursday, October 24, 2019

Full Disclosure

Full DisclosureFull disclosure is the reporting of any financial facts significant enough to influence the judgment of an informed reader. The Financial Accounting Board is responsible for establishing the rules and regulations in regards to a company providing full disclosure with their financial statements. The areas that are directly affected by the FASB include financial statements, notes to the financial statements and the supplementary information. Although these are the ones directly affected by the FASB, for a company to participate in full disclosure the company should also include other means of financial reporting and any other pertinent information. (Kieso, Weygandt, & Warfield, 2012).Interim ReportingEach business can use a different method of financial reporting so it is important ethically to report anything and everything that the â€Å"informed reader† will need to make a fair assessment of the business. According to the AICPA’s Special Committee on Fin ancial Reporting businesses must provide more forward looking information, focus more on the factors that create longer term value and better align information that is reported externally with the information reported internally.For a business to be able to have up to date information it is important to have interim reports. Interim reporting will break down the length of time between the reporting which in turn will give a better forecast. As part of an interim report the following will be disclosed the sales or gross revenues, basic and diluted earnings per share, seasonal revenue, costs or expenses, significant changes in estimates or provisions for income taxes, disposal of an extraordinary item, contingent items, changes in accounting principles and significant changes in financial reporting. As important as interim reporting is a business does want to stay away from information overload, in which the informed reader  becomes inundated with information not necessary to unders tand the reports. (Kieso, Weygandt, & Warfield, 2012).Notes to the Financial StatementsPart of full disclosure is the notes to the financial statements. These notes explain what has been presented in the financial statements. The notes should include the following major disclosures: inventory, property, plant equipment, creditor’s claims, equity holder’s claims, contingencies, commitments, fair values, deferred taxes, pensions, leases and any changes in accounting principles. It is also important to include the way the business reports their finances.Full disclosure includes the disclosing of any special transactions or events. These transactions should include any related party transactions which is when a company engages in a transaction in which one of the parties has the ability to significantly influence the policies of the other. It is necessary to report the economic portion of these transactions and not the legal portion. The economic portion should include the parties’ description of transactions for each of the periods that income statements are presented.This portion also includes the dollar amounts for which income statements are presents as well as the amounts due from or to the related parties as of the date each balance sheet is presented. The special events would include the subsequent events which take place at the time of the balance sheet but have not been included in the numbers as well as non-subsequent events which take place after the date of the balance sheet and still need to be considered. (Kieso, Weygandt, & Warfield, 2012).Segmented InformationSegmented information is an important part of full disclosure with major companies. The GAAP requires that a company choose one method of segmentation. In the Manager approach there are specific operating segments. The three parts of an operating segment are information regarding the activities from which there are revenues and expenses, results that are regularly reviewed by the comptroller to assess performance and resources, and the information that is generated by the internal financial reporting  system.An enterprise must report general information about the operating segments, segment profit and loss and related information, segment assets, reconciliations, information about products, services and geographic areas, and major customers. (Kieso, Weygandt, & Warfield, 2012).Final ReportsFull disclosure reporting should include the auditor’s unbiased report, the manager’s report, a financial forecast as well as a financial projection. The reason the auditor’s report should be included is to show that an unbiased opinion has gone over the financial reports and concludes that the company is above board. The manager’s report is important because it will show favorable or unfavorable conditions regarding the liquidity, capital resources and the results of operation. The financial forecast with the financial projection will give the informed reader a grasp of where the company is heading. (Kieso, Weygandt, & Warfield, 2012).Full Disclosure IncreaseFull disclosure has increased in the last ten years due to the FASB’s new rules in the last ten years. The need for these rules have become transparent due to the recent businesses in the news who have chosen to do illegal financial reporting which has ended with many people losing their places of employment as well as all of their money. (Kieso, Weygandt, & Warfield, 2012).ConclusionIn conclusion, full disclosure is important so a company has to answer for the reports they are filing. Full disclosure can protect the company as well as the public if done properly. The FASB has had an important part in the full disclosure laws. As long as there is not an information overload then the informed reader should be able to read a company’s reports and see where they have been, where they are, and where they are going.

Wednesday, October 23, 2019

Unit Final

In the interest of thoroughness, footprints should be preserved even if they do not show any details. Although the size and shape of the shoe or pattern in the heel or sole is of lesser evidential value, a representative print should nonetheless be preserved for its value as an investigative lead. (Fisher, Barry A. J. , Techniques of Crime Scene Investigation, pegs 226-227). A footwear print may be a foot Impression or a footprint (dust print). Foot impressions occur when the foot treads In some moldable material such as earth, sand, clay, snow, etc.Footprints are formed on a hard base when the foot or the sole and heel of a shoe are contaminated with some foreign matter such as road dirt, gust, flour, blood, or moisture. Footprints may also be latent when naked or stocking- covered feet on a smooth surface have formed them. Footwear impression evidence and information from the gait pattern may indicate that the subject was walking or running, had sustained an injury or walked with a limp, was possibly intoxicated, had a tendency to walk toe-in or toe-out, or was carrying a heavy object. (Fisher, Barry A. J. , Techniques of Crime Scene Investigation, pegs 226-227).Foot Impressions are generally found outdoors; the first precautionary measure Is Hereford to protect the Impression from alteration or destruction, preferably by covering It with a box or cordoning off the area. Impressions In thawing snow are especially troublesome, so a box covered with snow to prevent thawing should protect them. If a foot impression is in such a position that it is possible for it to gradually fill up or be damaged by running water, it must be surrounded by a wall of earth, sand, or snow; alternatively, a hole may be dug close to the impression and the water drained toward the hole.However, these protective measures are only tops and the actual preservation should be undertaken as soon as possible. Preservation should be done by photographing and casting or, in the case of dust p rints, should be lifted. (Fisher, Barry A. J. , Techniques of Crime Scene Investigation, pegs 231-232). When photographing the Impressions the camera should be placed vertically above the Impression on a tripod with a scale placed next to the impression. The film plane should be parallel to the Impression so as not to cause distortion In the photograph.It is good practice to place two scales in the photograph at right angles ND a second perpendicular to the first, in the region adjacent to the heel. If the bottom of the impression is appreciably deeper than the surface of the ground or snow, the scale should be brought down to the same level. Before photographing, any material that may have fallen into the impression should be cleaned away immediately. If it is not possible to carry this out without damaging the impression, it should be omitted.Because the details in foot impressions are three dimensional, the photograph should be made under illumination that will bring out those de tails o the best advantage. Direct sunlight enhances the details by creating highlights and shadows. When the sky is cloudy and the daylight diffuse and practically without shadow, artificial light must be used; foothold or flash illumination is suitable. (Fisher, Barry A. J. , Techniques of Crime Scene Investigation, pegs 232-233).Dental stone is a type of gypsum or calcium sulfate that can be used to cast shoe impressions. At one time, plaster of Paris was more widely used for this purpose; however, dental stone is superior and readily available from dental supply companies. Dental stone can be used for casting most impressions; even snow. Foot impressions in loose, dry sand and earth can be taken without any special preparation. Some literature suggests removing loose twigs and leaves, but this practice can damage the impression and is highly discouraged. Fisher, Barry A. J. , Techniques of Crime Scene Investigation, peg 233). In lifting firearms, great care must be taken not to destroy evidence. The best way to lift a pistol or revolver is to hold it with two fingers on the checkered part of the butt, or possibly by the ring on the butt. Shotguns may conveniently be held around the checkered part of the neck of the butt; if necessary the weapon can be lifted by a steady grip with the fingers on the trigger guard.It is undesirable to lift a weapon such as a revolver or pistol, because the weapon may be cocked and a shot may be fired if the trigger happens to be touched. It should be taken as a general rule never to lift a weapon found at the scene of a crime before first making sure that no one is in the direction in which the muzzle is pointing; of course one should not risk being hit if the weapon fires while being lifted. The weapon may actually be cocked so that even the slightest movement could cause a shot to be fired.The procedure for lifting up a gun by putting a pencil or stick in the barrel is absolutely wrong. This may destroy valuable clues in t he barrel that might possibly have been of use in elucidating the case. In a contact shot (I. E. , when the muzzle is in contact with a body), which is common with suicide, it often happens that blood, grease, fragments of fabric, and textile fibers are blown into the barrel of the gun by the violence of gas pressure and the splash of tissue and blood in all directions.