Friday, January 31, 2020

Public health international perceptives Essay Example | Topics and Well Written Essays - 4000 words

Public health international perceptives - Essay Example The foundation of public health as advanced by the Canadian government and societies agitate for a healthy society and its people; under the Ottawa charter for health promotion, health promotion is defined as the continuous effort to achieve health for the society. This effort supersedes the basic desires of making health information available to the public, and involves the empowerment of citizens to control their health and to work towards improving their health. In the promotion of public health, the Canadian government has ensured continuous focus on the entire population and sub-populations that may share health problem or concerns. This is based under the ‘population of interest’ and the ‘population at risk’ policy (Taske et al, 2005). In the implementation of the public health promotion program, the Canadian government has established bodies that conduct annual and regular assessments of the health status of the entire population. This is carried out through a community health assessment process facilitated by community health organizations and workers. Public health also has major determinants that must consider in any program that seeks to promote and raise the standards of public health. The public health agency of Canada has a broad classification of health determinants that provides guidance to any process that seeks to uplift the health of the population. The health contributing factors include the income and social status of the population and the presence of social support networks; in addition, education and literacy level of the population are parameters of public health. The social environment, employment status, physical environment and personal health practices are also important health determinants that shape any public health promotion program in the country (Hills, 2004). Primary prevention of new infections is an important public health variable that must also be considered before initiating any health promotion programs. This is well defined and coordinated in Canada under the public health promotion acts. In primary prevention, the source of the infection is dealt with well before any threat of infection is reported. This prevents any infection from occurring and helps in the reduction of health and social inequalities in the society. The development of public health across the world was a continual process that was facilitated majorly by the high level of new diseases that were affecting the entire population. Diseases such as tuberculosis, sexually transmitted infections, HIV/AIDS and a number of other highly contagious diseases necessitated the intervention of different governments. The development of public health in Canada occurred in a well coordinated and progressive manner necessitated again by the high emergence of new infections and endemics. The country today has legal bodies that are mandated to ensure the promotion health and the prevention of diseases (ACPHHS, 2005). The co untry has a number of measures that it has adopted over the years to ensure public health promotion and development in the country. To achieve the mandates set forward for these institutions, the public health sectors of Canada have also initiated a number of partnership programs aimed towards ensuring the high cost of maintaining a healthy society and country is shared. The major players

Thursday, January 23, 2020

Malicious Code :: Essays Papers

Malicious Code Introduction "The wind of change came on 26th March in the form of an email cyclone called Melissa. Moreover, during 1999 numerous changes in the level of computer virus technology were seen," Armstrong (May 2000, p1). From an organisational point of view, societies around the world are just learning about the level of importance that computer security against virus attacks and the critical significance of cybercrime. Companies around the world lost vast amounts of time, money and resources due to the lack of defense systems and lack of knowledge. Companies must ensure that the all data processing equipment like computers, routers and networks are robust and secure to withstand any type of malicious attack. The following report details some of the more common malicious code specifically viruses, explaining some of the damage, which these very powerful viruses can inflict on to any computer that it is not well prepared for this kinds of attacks. Armstrong (July 2000, p1), states that: ‘February's big story for the information security marketplace was the distributed denial-of-service attacks, which rendered the likes of Yahoo!, eBay, and E*Trade helpless. Most recently, news of the LoveBug hit. While statisticians still grapple with the costs associated with recuperating from this newest bug's sting, the latest reports indicate that approximately 90 per cent of networks worldwide were affected. Recovery costs associated with the LoveBug are estimated to range from about $600 million upwards to a big $10 billion. Along with all these woes, companies also have to fend off attacks - not only from the outside, but more importantly from inside. Malicious Code - A Virus According to Pfleeger (1997, p179) A virus is a program that can pass on malicious code to other nonmalicious programs by modifying them. The term virus arises because the affected program acts like a biological virus: modification of good programs is like a virus that infects other healthy subjects. In Australia damaging data in a computer carries heavy penalties, according to Carroll (1997, p33) in New South Wales, section 310 of the Crimes Act as amended in 1989 states that a person intentionally and without authority or lawful excuse destroys, alters or erases data, or inserts data, or interrupts or obstructs the lawful use of a computer is liable to ten years of penal servitude or a fine of $100,000 or both . According to Fites, Kratz & Brebner (1989) viruses or worms , program contructions which can degrade an operating system, destroy data files, and do much damage to the information a computer works with.

Wednesday, January 15, 2020

The effect of occupational fraud and abuse on the company

Occupational fraud and abuse is defined as â€Å"The use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization’s resources or assets† (2012 Report To Nations On Occupation Fraud And Abuse, 2012). Occupational fraud entails deceiving employing organization to obtain resources or assets for personal gain and abuse involves misapplication of the resources provided by the employer. Occupational fraud is typically for three types:1. Corruption 2. Asset Misappropriation 3. Fraudulent Statement.Amount these three categories, asset misappropriation, and corruption are the most common types of fraud and abuse. In 2012 total number of median loss of occupational fraud and abuses of all the reported cases was $140,000, and one-fifth of the cases involved losses of least $1 million (2012 Report To Nations On Occupation Fraud And Abuse, 2012).On an average United States organizations incurred 6% of revenue lo ss every year due to occupational fraud and abuse (Scott, A, 2002). Victim organizations not only bear the revenue loss but these types of frauds can also damage its goodwill in the community as well. Large organizations with multimillion turnovers can bear these losses but can have a devastating effect on small organizations. U.S. governmental oversight of accounting fraud and abuse and its effect on the company In the past many companies used the flexibly in accounting framework to modify its financial statements to present the perfect picture to the investors.Security and Exchange Commission (SEC) finally than introduced some detailed changes in the accounting framework. In addition, it introduced processes to enhance outside auditing, made recommendation to strengthen the audit committee, and encouraged cultural change. SEC’s Division of Corporate Finance is responsible to review critically the financial statements of the targeted companies to ensure that it is new and ex isting accounting rules are being followed and to minimize fraud and abuse using fraudulent statements. Additionally, SEC’s Division of Enforcement is responsible to bring civil  cases and penalties against the companies that attempts to conduct fraud or violets the security acts. Because of this oversight by SEC and government, companies are providing detail disclosures, more transparent financial statements to the investors and users of financial statements.Potential corruption schemes to be aware of in the companyCorruption means misusing the entrusted power or authority against the official duty to obtain benefits. Corruption schemes can be broken down into four categories: 1. Bribery- This entails offering, giving, and receiving anything of value to influence the decision. Official bribery involves providing or offering anything of value to influence the decision of government agent or employee. Commercial bribery deals with providing something of value to influence a business decision rather than decision of government employee or agent. Generally, there are two types of schemes involve in bribery: †¢Kickback Schemes: These schemes are possible because of collusion between employee of the victim company and outside party, typically vendors. In this, vendor submits either inflation or fraudulent invoices to the victim company, and the employee in the victim company makes sure that the payment is made on those invoices.After the payment, employee gets his or her share of payment that is known as kickback. In some cases, employee receives payment just by diverting excessive business to vendor. 2. Illegal Gratuities- In this corruption scheme, something of value is given to the employee to reward the decision. This is different from kickback schemes because benefits are provided as a reward for the decision made not to influence the decision. 3. Economic Extortion- This scheme is different from bribery and illegal gratuities, as in this case em ployee of the victim company demands something of value from outside party, and refusal to pay by outside party may causes loss of business.4. Conflicts of Interest – This occurs when employee has an undisclosed economic or personal interest in a transaction that makes the employee not to think in the best interest of the victim company that ultimately adversely affects the company. Recommendation of types of accounting evidence and methods of gathering such evidence to support the financial status review It is of great importance that every fraud examiner or forensic accountant to have good knowledge of the rules of the court, legal  system, and evidence for successful competition of the investigation. In order to be accepted as evidence, it must be relevant, material, and competent. â€Å"Relevant evidence means evidence having any tendency to make the existence of any fact that is of consequence to the determination of the action more probable or less probable than it w ould be without the evidence† (â€Å"Rule 401: Relevant Evidence- TN Court†, 2013).Materiality requires that evidence must prove a point and competency entails that evidence must be sufficient, reliable, and relevant to the case (WELLS, 2011). There are two types of evidence can be used to support the financial status review: 1. Primary evidence: This type of evidence is regarded as the best evidence because of its authenticity, credibility, and existence to prove a point and can value to a case. In addition, it provides direct evidence on the topic under review. These include original documents, accounting records, account statements, interviews, hand-written statements, etc. 2. Secondary evidence: This type of evidence is typically used and acceptable when the primary evidence is not available or destroyed.Every effort should be made to introduce and use primary evidence for better and credible representation of facts. These can include photocopies of the original doc uments, testimony of witness, etc. While doing full financial status review we can obtain information using various sources, such as emails, operating systems, database, accounting records, interviews with different personnel, bank statements, etc. We can also deploy audit techniques such as testing controls, analytical procedures, using substantive procedures, computer assisted audit techniques to obtain sufficient and reliable evidence to support financial review.

Tuesday, January 7, 2020

Creative Writing Antony´s Grave Essay - 863 Words

A chill shivered down Hannah’s spine as she proceeded through the rusty old withered gates of the cemetery and walked towards Anthony’s grave. With the sun was tucked away behind the grey clouds and black sky that over hung over, it seemed to be that days like this were always darker than the rest. As the overgrown weeds brushed past her legs, Hannah shuffled up to Anthony’s grave and placed a bunch of red magnolias beneath his moss and lichen grown tombstone. While placing the flowers down, she stood with the look as though a terrible weight was piled onto her shoulders. Whispering â€Å"Happy Birthday Anthony† into the grey sky, a single drop of pain welled up from the corner of Hannah’s eyes before the lump in her though began to engulf her†¦show more content†¦As the wind began to howl and the trees began to violently sway, Hannah and her mum stood with their hands in fists, looking directly in each other’s eyes. While the wind b ecame stronger and the leaves began to twirl around in circles, Hannah broke the silence with a sea of rage. â€Å"Being a donor baby isn’t exactly easy; especially with a mother like you. You’ve always been too wrapped up in your own life to even care how I feel, especially ever since you found out that I couldn’t help Anthony. I was no coincidence; I was engineered to be spare parts for Anthony†, Hannah yelled over the howling screams of the wind. As she turned her back to her mum and began to storm off, Hannah took one last glance at her mum and said, â€Å"From the day I was born I’ve always been treated more like an object than like your daughter†. *** Since arriving home from the cemetery, Hannah had not spoken a word to her parents; instead she sat blankly staring at her roof, while her thoughts and feelings filled the space around her. Fixed in a daydream, Hannah sat up from her bed as she became startled from the creek of the opening of her door. As the door opened, a dark figure stood in the middle of the doorway, while the light from the rest of the house consumed every wall of her room. Shadows began to move from wall to wall as Hannah’s mum made her way over to Hannah’s bed. Seeing her mum standing at the end of her bed, Hannah let out a loud sigh as rolled over into her pillow. â€Å"I don’tShow MoreRelatedLiterary Group in British Poetry5631 Words   |  23 Pagesthe English language had been widely used outside England. In the 21st century, only a small percentage of the worlds native English speakers live in England, and there is also a vast population of non-native speakers of English who are capable of writing poetry in the language. A number of major national poetries, including the American, Australian, New Zealand, Canadian and Indian poetry have emerged and developed. Since the establishment of the Irish Republic in 1922, only poets from Northern IrelandRead MoreOrganisational Theory230255 Words   |  922 Pagesand this is precisely what McAuley, Duberley and Johnson have provided. They have done some sterling service in bringing together the very diverse strands of work that today qualify as constituting the subject of organisational theory. Whilst their writing is accessible and engaging, their approach is scholarly and serious. It is so easy for students (and indeed others who should know better) to trivialize this very problematic and challenging subject. This is not the case with the present book. This