The Effects Of Drug Use On Brain And Its Functions

Abstract In the course of the text, there will be discussions regarding the correlation of drug use and/or abuse and how it affects the brain and its functions. Contributions through literature review will focus on the aspects of the anatomy and physiology of the brain as well as the pathology and psychological aspects of how drug use will affect it; primarily focusing on cocaine. Introduction The brain is a complex organ within the human body. It serves as the basis for all bodily functions, controlling all aspects of a human being from the complexity of experiencing emotions to the basics of breathing and walking. But what happens when drugs are introduced to the body, the brain? The studies hereafter will display the effects of drug use and abuse on the brain and its functions. Literature Review The Brain Anatomically, the central nervous system (CNS) is made up of the brain and the spinal cord (Kalat, 2013). These two things represent our body’s communication center. In aspects to just the brain, it is made up of 3 various parts, the forebrain, the midbrain and the hindbrain. Each part of the brain has a specific function. The forebrain consists of thalamus, hypothalamus, and the cerebrum. The midbrain, other wise known as the mesencephalon, is made up of tectum and tegamentum. Lastly, the hindbrain consists of the cerebellum, pons, and the medulla. The forebrain is responsible for everything from voluntary movement to abstract cognitive thinking and even theShow MoreRelatedEssay about Drugs Affect on Brain947 Words   |  4 PagesAbstract Drugs some use them to escape pain, others use them for pleasure, and some use them to just fit in. Either way drugs are a harmful substance that may seriously affect the body. Drugs mess with the brain in ways that we couldn’t even imagine. From destroying brain cells that help with critical thinking to destroying cells that give us the ability to feel pleasure. Drugs take the place of our natural body functions of the body. They fool receptors of the body and make it to whereRead MoreAddiction as a Disease: Addiction is a term that has traditionally been used to refer to1400 Words   |  6 Pagesby illicit drug use. Actually, addition is the only psychiatric condition whose symptoms are regarded as an illegal activity. In most cases, this term is described on the basis of drug use, which is the main focus of many research and treatment programs. Generally, drug addiction has significant negative effects on individuals using the drug and those around them such as family and friends. Family and friends are usually forced to watch their loved ones wilt away in illicit drug use. While addictionRead MoreDrugs and Society Essay925 Words   |  4 PagesSwenda SOS-304-OL009 WA 2 1b. 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Though there is not much knowledge on the effects the drug has on long-term memory due to suspectedRead MoreRisk Factors For Adolescent Drug Abuse1462 Words   |  6 Pages Body: Risk Factors for Adolescent Drug Abuse There are an abundance of risk factors that can relate to the contribution of drug abuse in adolescents. The primary risk factors can be divided into two main categories: social and emotional triggers. Social factors play an important role because during the adolescent years it can be an extremely emotional and physically tough time for teens to transition through. Adolescent phases are one of the biggest transitional stages in a person’s life becauseRead MoreThe Problem Of Drug Addiction952 Words   |  4 Pagesinitially taking drugs can vary and while the action itself is voluntary: the eventual drug addiction is essentially involuntary. Drug addiction is a complex and chronic disease, a brain disease, which changes the way the brain functions. 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One-third of teenagers who live in States with medical marijuana laws get their pot from other peopleRead MoreAttention Deficit Hyperactivity Disorder (ADHD), Ritalin, and the Brain1606 Words   |  7 PagesAttention-Deficit Hyperactivity Disorder, Ritalin, and the Brain Attention-Deficit Hyperactivity Disorder, more commonly referred to as simply ADHD, is the most commonly diagnosed disorder among American children today. According to the National Institute on Mental Health an estimated 3 to 5 percent of school age children are affected by this disorder. (1) There are more diagnosed cases of ADHD of in the United States than there are anywhere in the world. The main symptoms of ADHD include developmentallyRead MoreThe Drug Of Drugs And Drugs Essay1635 Words   |  7 PagesIntroduction heroine is a highly addictive, and also illegal drug. It is made from the resin of poppy plants. The opium is used to make morphine, then further into different forms of heroine. It was from opium that morphine, a derivative, was developed as a pain killer in approximately 1810. It eliminated severe pains, many of times used for medical operations. It made who ever used it be completely numb.Heroin was first made by Alder Wright in 1874 from morphine. Heroine is made from a black stickyRead MoreThe Negatives Effects of Marijuana on Teenager880 Words   |  4 PagesThe Negatives Effects of Marijuana on Teenager What is Marijuana? The marijuana affects the brain development on teenager. Also affect the function at school, work, and social life of the teenagers. The marijuana increases the risk of mental health issues. The sadistic show that the used of marijuana increase every years. Marijuana affects the teenager and also their families. According to National Institute of Drug Abuse, Marijuana is a greenish-gray mixture of the dried, shredded leaves, stems

Sarbanes Oxley Example

Essays on Sarbanes Oxley Research Paper sarbanes oxley act The paper sheds light on the Sarbanes Oxley Act which laid down the foundation and set new standards of financial reporting for the public as well as the listed companies along with the auditors of the public and listed companies to ensure the security of the interests of shareholders as well as other stakeholders. introduction After some massive corporate scandals such as Enron, WorldCom and Tyco International etc, questions were raised on the credibility of the financial reporting customs and the quality of the audit along with the reliance which is placed on the audit. This called for the guard of the interest of the shareholders as well as the rebuilding of the trust of the investors where they can have faith in the audit as well as the financial reporting practices that reporting standards will highlight, at the right point of time, regarding any event which may affect their interest. Certain actions were also required which protect the interest of the investors through enhancing the truthfulness and consistency of the financial reporting and the disclosures made for the purposes of financial reporting as per the applicable standards. Hence, a bill was enacted in the end of July 2002 in order to set improved standards as guidance and benchmark for every public company of U.S., its board of directors, administration and especially the public auditing firms. This bill is remembered by the names of the sponsors of the bill i.e. Paul Sarbanes and Michael Oxley who were the Senator and Representative respectively. The bill covers 11 wide areas of the financial reporting as well as audit such as the independence of the auditor, corporate social responsibility, disclosure requirements, fraud accountability, tax returns and penalty regarding the corporate frauds etc. Since the enactment of the bill, numerous questions have been raised on the extent to which the bill has proved to be beneficial to the investors as well as the shareholders and the extent to which it has provide the guiding principle for the companies to improve and enhance the truthfulness and reliance of the reporting. Some analysts consider the act as a very beneficial development to curb the events of fraud while some consider the fact that the complexities created by the act have overshadowed its advantages. advantages of the sarbanes oxley act Some of the advantages that have accrued to the shareholders and the investors as well as the regulatory bodies to enhance the credibility of reporting as well as the audit are explained in detail below. special attentation towards internal control One of the foremost benefits which have flown to the entities as well as the stakeholders of the company is that the law requires the external auditor of the company as well as the management to account for the sufficiency of the internal controls of the company with regards to financial reporting. (Wagner, 2006) The act requires the company to produce a report and to confirm its responsibility of establishing internal control for the purpose of financial reporting, which enhances the credibility of the management as well as the reporting. (Legal Guide) Responsibility of financial reporting The act emphasizes on the top management of the company to claim the responsibility and ownership of the financial statements. Pursuant to this, it was seen that the management took greater interest in the preparation of financial statements as well as other reporting responsibilities. enhanced auditor independence The act called for enhanced auditor independence as prior to the act the auditors used to ignore or conceal misstatements in order to establish client relationship and to acquire business of the client by providing non-audit or consultancy services to the client. The act strictly banned the auditors from entering into agreements which were undertaken to provide well-paid consultancy or other non-audit services. This further improved the auditor objectivity and the independence of the auditors. guard of Information Technology based transactions The clauses of the act do not merely influence the monetary area of companies, it also involves the Informational Technology sector whose has to store the electronic records of the entity and execute transactions through electronic devices. The act lays emphasis on keeping the electronic records of the entity for a period of 5 years or more which includes the business transaction record, communication record, data processing record and any other related electronic data. (Spurzem, 2006) This ensures the scrutiny of monetary as well as the electronic data for the purpose of audit and to determine any event of fraud within the entity. disadvantages of the sarbanes oxley act Apart from the advantages that flew to all the stakeholders of the company for enhanced reliance, there was also some criticism on the act which curbed the advantages. Some of those disadvantages are following. increased the cost of reporting The act called for the establishment of some new departments such as the internal control department and also called for additional reporting responsibilities which required the companies to either hire experienced personnel or outsource in persuasion of the clauses. These additional costs have proven to be fairly heavy for the companies and the act has come under immense criticism in respect of these costs. flight of business to other countries Some people have argued on the fact that due to the stringent regulations of the act, it has become difficult for some of the companies to cope up with the requirement of the act and to comply with it. Hence, these regulations have proven to be damaging, particularly to small companies and firms, who are getting themselves delisted from the US stock exchanges and getting listed on stock exchanges across border. harsh penalties The analysts have also blamed the law for enforcing penalties which have been very harsh in their nature. Some penalties such as the financial statements not signed by the appropriate authority etc were deemed harsh by the analysts and it was seen that companies, in order to escape from these penalties, took flight to other countries where they assumed lesser compliances. (Vitez) conclusion Since the event of major corporate frauds in the United States and other countries, many laws and regulations have been made in order to regain the confidence of the investors and to make sure that such incidents do not take place again. Sarbanes-Oxley Act is one of those laws which came up in order to reestablish the faith of the investor and to lay down the foundation of improved and secure corporate reporting which doesn’t only prevent frauds and misstatements but also lays down the guiding principles for governing the audit of financial statements. The act has been quite able to rebuild the confidence of the investor and has also enhanced the reliance of the user of the financial statement but some of the aspects, such as the heavy costs of compliance and the restrictions placed over companies and auditors have overshadowed the advantages of the act. Works Cited Legal Guide. (n.d.). Retrieved November 28, 2011, from http://www.toplegalguide.com/sarlaw_advantages.htm Spurzem, B. (2006). Retrieved November 26, 2011, from http://searchcio.techtarget.com/definition/Sarbanes-Oxley-Act Vitez, O. (n.d.). Disadvantages of Sarbanes Oxley. Retrieved November 28, 2011, from http://www.ehow.com/about_5494421_disadvantages-sarbanes-oxley.html Wagner, S. (2006). Unexpected Benefits of Sarbanes-Oxley. Harvard Business Review .

Rekj Free Essays

Additionally, if the slower receipt of payments impacts the organization’s ability to quickly pay its own operational expenses then you might also see an increase in the accounts payable liability account. Conversely, on the Income Statement, one would expect to see an increase in the patient revenue account since the deal was that the NCO had longer to pay in trade for a HIGHER reimbursement rate. Also, on the Income Statement as the receivables account increases then you would also see an increase in the Provision for Doubtful Accounts. We will write a custom essay sample on Rekj or any similar topic only for you Order Now How might negotiating an NCO contract affect financial statements? The accounts that will be impacted on the Balance Sheet (which was the nature Of my question) are as follows. How does the Provision for Doubtful Accounts work? Posted by ROBERT ADAMS atlas 16, 2015, 8:09 PM If a hospital such as FCC renegotiated an NCO contract that allowed the NCO to take longer to pay in exchange for a higher reimbursement rate, this would increase patient revenue on the Income Statement because the NCO is paying at a higher rate. However, since the NCO has longer to pay then the Patient Accounts Receivable (A/R) on the Balance Sheet would also increase. As this A/R account increases, the amount booked as Provision for Doubtful Accounts would also increase since this expense is often simply a percentage of the A/R account. OR a more real world response: In the case of FCC, they treat the Provision of Doubtful Accounts as an expense account. This is an account that is used to ‘book† the projected losses associated with carrying a receivables account on the Balance Sheet for patient revenue. You might ask why an organization would need to do this. Well anytime you have a receivables account there is some likelihood that some of that account will go uncollected. Generally, an organization can use historical data to project what percentage of a receivable account might not be collected. Regarding this assignment, FCC renegotiated a primary managed care contract which allowed the NCO longer to pay in exchange for a higher reimbursement rate. The impact of the NCO having longer to pay means that the receivables account would grow. If FCC applies its historical percentage for uncorrectable to a growing receivables account then the Provision for Doubtful Accounts would naturally increase as well. How does purchasing extra inventory change financial statements? As FCC purchases inventory it is placed on the Balance Sheet as an asset. It is VERY important for you all to understand that the supplies expense will not increase on the Income Statement UNTIL the supplies are actually used by FCC. For instance, if FCC purchased $1 of extra inventory this loud be listed as an asset on the Balance Sheet. How to cite Rekj, Papers

Advance Business Planning

Questions: 1. Describe the difference between the market analysis section and the marketing plan section of a business plan. Why is it important for the marketing plan to be developed with the customer plainly in mind? Describe the difference between cost-based pricing and value-based pricing. 2. Why is it important to include an operations plan in a business plan? What is an operations flow diagram, and why is it important? Answers: 1. The market analysis section of a business plan is a short introduction listing factors of a marketplace in brief. This includes potential customers, demographics or sales trends that influence the market, price range, competitors, and technology to be applied (Barringer, 2015). On the other hand, the marketing plan section of a business is the blueprint or a comprehensive document that outlines the marketing and advertising strategies for the upcoming year. It involves the activities that are required to accomplish the objectives within a particular time frame. A marketing plan must comprise sales strategies, promotion, advertising, and pricing. It involves a description of the marketing mix (Barringer, 2015). It is of utmost importance that the customers are kept in mind while developing a marketing plan as the customers are at the receiving end. The marketing plan must be such that the customers are satisfied. This would attract new clients, and the business would flourish. Cost-based pricing is the method to calculate the price of a product. Cost based pricing utilizes production and manufacturing costs to determine the price of a product. Cost-based pricing is of two types namely full cost pricing and direct cost pricing. Through a full calculation, the company determines the floor and ceiling price (Barringer, 2012). However, the company must price the product between the ceiling and the floor. Value based pricing, on the other hand, is opposed to the manufacturing cost of a product. The value of a service or product is considered in the case of value-based pricing. To calculate the value of a product, the company analyzes the value or money a product would generate in the hands of the consumer when it is marketed. While value-based pricing focuses on customers, cost-based pricing lays its emphasis on the situation of a company to determine its price. 2. An operation plan is a crucial tool for an efficient business plan. It is a written document describing the business, sales, and marketing strategy. An operation plan is used for individual as well as total operating units. It helps to understand the goals of the company and provides direction to the employees and managers both vertically and horizontally. Also, it provides the goals, vision, mission, and directions of an organization. An operation plan describes the structure of a company and also the processes that would be carried out in the future. It addresses operational issues and strengthens team building. Mostly, it is a kind of orienteering map (Ruggieri et al., 2014) Often considered a counterpart of a flowchart, an operation flow diagram shows the relationship between primary components of a system. As the term suggests, an operation flow chart gives a visual presentation of the steps required to form an efficient operation plan. It involves providing information such as functions, steps involved in a process, and events. It means laying down step by step procedures and processes and provides information to the audience (Ruggieri et al., 2014). Flow diagrams provide a clear understanding of a process and facilitate communication and teamwork. Flow charts are used to identify the weaknesses within an organization, highlight them, and work on improving those weaknesses. References Barringer, B. (2012).Entrepreneurship: Successfully Launching New Ventures, (2012). Barringer, B. (2015). Preparing effective business plans (2nd ed.). Boston: Pearson. Cummings, T. G., Worley, C. G. (2014).Organization development and change. Cengage learning. Ruggieri, A., Silvestri, C., Piccarozzi, M. (2014). Consumerism, Market Analysis and Impact on Business Plan Definition.Marketing and Consumer Behavior: Concepts, Methodologies, Tools, and Applications: Concepts, Methodologies, Tools, and Applications, 228.