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The Use of Nonfinancial Measures to Assess the Likelihood...

Abstract For auditors, failing to detect fraud at their clients is usually accompanied by substantial monetary penalties and/or negative publicity. Thus, the profession has re-evaluated its fraud assessment processes and has attempted to find new ways in which material misstatements due to fraud can be identified. The purpose of this study is to determine whether auditors can effectively use nonfinancial measures (NFMs) in their analyses of fraud. Given that auditors can identify NFMs (e.g., facilities growth) that should coincide with financial measures (e.g., revenue growth), inconsistencies between these two variables may be indicative of higher fraud risk. The results show that all of the respondents believed that financial measures†¦show more content†¦To put it succinctly, if auditors take at face value everything they see or hear, they are not doing their jobs. A final reason auditors don’t uncover fraud is because they frequently don’t use the analytical tools t hat are available to them. 2 In times past, when analysis was difficult and time-consuming, perhaps auditors could not justify the additional effort (Joseph T. Wells, copyright 2003). The use of NFMs in the evaluation of firm performance has garnered much attention since Kaplan and Norton (1996) published the â€Å"The Balanced Scorecard.† For firms that fraudulently misstate their financial statements, it is unlikely that they will (or have the ability to) concurrently misstate NFMs that are indicative of their true financial condition. In another study conducted by Brazel, Jones and Zimbelman in 2005, they concluded that NFMs can convey new information not previously contained in financial statement variables that have been found to be correlated with fraud. In addition, their study showed that NFMs can be used as benchmark against which the auditors can compare actual revenue to enhance the effectiveness of their analytical procedures during fraud risk assessment. Oftentimes, auditors look at the financial measures as the basis in detecting the likelihood of fraud in the firms being audited. This strategy has been proven to be effective most of the time. Financial measures primarily are the core features that firms and outside parties (e.g.,Show MoreRelatedAudit Exam9528 Words   |  39 Pagesonly one specific objective for each relevant general objective. C) There will be many specific objectives developed for each relevant general objective. D) There must be one specific objective for each general objective. 4. A An auditor uses monetary unit sampling with a sampling interval of $20,000 and detects an item with a recorded amount of $10,000 with an audited value of $4,000. The projected misstatement of the sample is: A) $12,000. B) $6,000. 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It measures the likelihood and impact of the events that have the most risk to an organization. 7. What committee of the board is responsible for reviewing the risk management process? Audit Committee is responsible for reviewing the risk management process Read MoreCPA Exam Test with Answers26097 Words   |  105 Pagesto address those risks; that knowledge might include understanding of how management identifies risks, estimates their significance, and assesses the likelihood of their occurrence, and relates them to financial reporting.   B.  Eliminates significant risks. This answer is incorrect. Refer to the correct answer explanation.   C.  Assesses the likelihood of occurrence of subsequent events. This answer is incorrect. Refer to the correct answer explanation.   D.  Relates risk assessment to compliance withRead MoreHealth Care Management13705 Words   |  55 PagesATHE Level 7 QCF Qualifications in Healthcare Management Credit values and rules of combination The QCF is a framework which awards credit for qualifications and units and aims to present qualifications in a way that is easy to understand and measure. There are three sizes of qualification in the QCF: ï‚ · ï‚ · ï‚ · Award, between 1 and 12 credits Certificate, between 13 and 36 credits Diploma, 37 credits and above. Each unit within a qualification has a credit value and a level. The credit value specifies

Autism Spectrum Disorder Free Essays

* Autism affects 1 in 88 children and 1 in 54 boys * Autism’s figures are now growing * Autism is the fastest growing serious developmental disability in the U. S. * Autism costs a family $60,000 a year on average * Autism receives less than 5% of the research funding of many less prevalent childhood diseases * Boys are nearly five times more likely than girls to have autism ironically * There is no medical detection or cure for autism today * Autism awareness day is in April Autism’s ribbon is multi colored with puzzle pieces * Autism’s symptoms appear between the ages 2 and 3 Autism spectrum disorder (ASD) and autism are both terms used to describe a group of complex disorders of the brain’s development. We will write a custom essay sample on Autism Spectrum Disorder or any similar topic only for you Order Now These disorders are characterized by difficulties in social interaction, verbal and nonverbal communication. The disorder is also characterized by behavior. They include autistic disorder, Rhett syndrome, childhood disintegrative disorder, and pervasive developmental and Asperger syndrome. ASD can be associated with intellectual disability, difficulties in coordination and attention and physical health issues. Those such as sleep and gastrointestinal disturbances. Some people, who have ASD, excel in visual skills, music, math and art. The most obvious signs of autism and symptoms of autism tend to appear between 2 and 3 years of age. Scientists have identified a number of rare gene changes associated with autism. Most cases of autism appear to be caused by a combination of autism risk genes and environmental factors that affect early brain development. A number of nongenetic, or â€Å"environmental,† stresses further increase a child’s risk of developing autism. The clearest evidence of these autism risk factors involves events before and during birth. They include advanced parental age at time of conception (both mom and dad), maternal illness during pregnancy and certain difficulties during birth, particularly those involving periods of oxygen deprivation to the baby’s brain. These factors don’t cause autism, but contribute to risk out getting it. * Lupus is an autoimmune, rheumatic disease. There are 5 types of lupus * 90% of lupus patients are women * There are 11 American College of Rheumatology criteria for Lupus. * Lupus treatment depends on symptoms and severity * Up to 1. 5 people across the U. S May have lupus * Certain races have increased risk of developing lupus * Persons affected by lupus lead normal lives * People of color, including Hispanics have up to 3 times higher risk of getting lupu s * Lupus diagnosis may be difficult Lupus is considered an unpredictable disease because there are no two cases exactly the same. The unique pattern of symptoms associated with lupus has caused some to say that lupus is like a snowflake. No two are the same. There are several symptoms of lupus which mimic other rheumatic diseases making the diagnostic process difficult. Symptoms of Lupus include joint pain, chest pain, rashes, sensitivity to light, etc. Lupus is one of many disorders of the immune system. The immune system turns against parts of the body it is designed to protect and control. This leads to inflammation and it damages various body tissues. Lupus affects parts of the human body including the joints, skin, kidneys, heart, lungs, blood vessels, and brain. Some of the most common ones include extreme fatigue, painful or swollen joints (arthritis), and unexplained fever. There is no cure for lupus at this time. However, lupus can be effectively treated with prescription drugs, and most people with the disease can lead active, healthy, and normal lives. Lupus is characterized by periods of illness, called flares, and periods of wellness, also called remission. How to cite Autism Spectrum Disorder, Essay examples Autism Spectrum Disorder Free Essays string(24) " and of the Holy Ghost\." Autism Spectrum Disorder: A Full Inclusion Plan for Fellowship Bible Church By: Timothy Sloan Liberty University Abstract Members of Fellowship Bible Church (FBC) believe that all people need to have the opportunity to learn the biblical truths of God’s Word. This includes those that have any type of disability. This is why FBC feels led to organize and execute a full inclusion program for the children’s ministry. We will write a custom essay sample on Autism Spectrum Disorder or any similar topic only for you Order Now FBC is a growing church, and with constant expansion, there are increased needs. One family in particular has inspired FBC members to establish a unique addition to the children’s ministry, the Button family. Mr. and Mrs. Button have only one child, 6 year old Benjamin. He has been diagnosed with autistic disorder. Recognizing the exceptional needs of this child, FBC has formed a program that is intellectually appropriate for him as well as his peers. The goal of this full inclusion program is to accommodate for Benjamin’s needs while giving the other children similar treatment. FBC’s framework explains the reasoning for this program through several perspectives. Benjamin’s disorder is explained, including symptomatic behaviors. FBC’s plan to develop this children’s ministry program is described in detail. As part of FBC’s children’s ministry mission statement, commitment to all children is a priority in order to guarantee that each child learns biblical truths. This is achieved by utilizing a full inclusion plan which is the foundation for this agenda. Autism Spectrum Disorder: A Full Inclusion Plan for Fellowship Bible Church Fellowship Bible Church (FBC) opened for its first Sunday worship service on September 2nd, 2001. FBC is a nondenominational, evangelical, Christian church with about 400 members. FBC’s leadership is composed of 8 elders who all have the responsibility for a specific ministry. Sunday service begins with Sunday school at 9:30 am and following that is the worship service at 11:00 am. The worship service includes a time of praise and worship, singing, and a time of practical teaching from the Bible (Fellowship Bible Church, 2013). The worship is also composed of a mixture of Christian contemporary songs and classic hymns. These two genres are alternated every other week to adhere to the liking of the members. The Sunday morning services last about 1 hour and 20 minutes. Children’s church is also provided during the Sunday morning service. The church attendees are compiled of 58% men and 42% women. There are 125 teenagers in the youth ministry, 35 infants and toddlers in the nursery, and 56 children total in the church. This church is an excellent mix of members who share the same beliefs, love, and passion for the Word. Pastor Phil Moser is one of the three pastors. He speaks more often than the others. He has been the lead pastor for 11 years. He is recognized as the teaching pastor. The two associate pastors are Pastor Jack Klose and Pastor Hal Russell. Pastor Jack Klose is head of student ministries and Pastor Hal Russell is head of adult ministries and pastoral care. They fill in when Pastor Phil is out of town or unable to preach due to other reasons. Fellowship Bible Church uses the New King James Versions of the Bible. Every first Sunday of the month, biblical communion is observed. Since Pastor Jack leads student ministries, this paper will be focused on his department and the establishment of a full inclusion ministry for a child with an autism spectrum disorder. Current Children’s Ministry FBC is recognized for its special interest in children. Their current children’s ministry consists of a nursery, Sunday school, and Children’s church. FBC’s children’s ministry is constantly growing. Since the number of children keeps growing, the church has provided several ministries to compensate for this growth. The nursery consists of infants to two year old children. The nursery is available during Sunday school hour as well as Sunday morning service. Parents should feel safe knowing their children are in the church staff hands, as the staff members are experienced with these age groups. FBC also has a passion for children and youth. The Sunday school classes that are available for both children and adolescents are tailored to the particular age group for better understanding. Children and Youth Sunday school classes are devoted to helping children and teens grasp better knowledge of the Word, and building a strong relationship with the Lord. Time is spent searching for God’s plan for each person’s life. Classes are often interactive in order to provide a chance for children to build close relationships and encourage fellowship between students. Another important aspect of the children’s ministry is Children’s Church. Children’s church is for children ages 3 to 3rd grade. The children will be dismissed after the worship service and before the message begins. This is a time for children to receive a message that is more geared to their understanding. During children’s church, children will be taught Bible lessons through arts and crafts as well as movies. Another purpose of children’s church is to ensure that small children are not a distraction to others during the service. Rationale for Full Inclusion Biblical According to the beliefs of FBC elders, everyone has the right to receive the same biblical message. God sent His son to die for all of mankind and ordered his disciples to carry this message to the ends of the earth. In Gods eyes everyone is equal and should be given the same opportunities to hear His message. This principle is portrayed in Galatians 3:28 (King James Version), â€Å"There is neither Jew nor Greek, there is neither bond nor free, there is neither male nor female: for ye are all one in Christ Jesus. There is no difference between people in Gods eyes. This is a very clear order which is also found in God’s Word, Christ states in Matthew 28:19 (KJV), â€Å"Go ye therefore, and teach all nations, baptizing them in the name of the Father, and of the Son, and of the Holy Ghost. You read "Autism Spectrum Disorder" in category "Papers" † God has also equipped those that serve Him with skills or talents to be utilized in sh aring the truths of the Word. It is the Holy Spirit within Christians that motivates and enables His people to use these talents for all of mankind. The church promotes this fact and aims to deliver the message to all despite any disabilities or hindrances. Full inclusion is a common theme found in the Bible. This is evident when Christ was present on the Earth. â€Å"Then were there brought unto him little children, that he should put his hands on them, and pray and the disciples rebuked them but Jesus said, Suffer little children, and forbid them not, to come unto me: for of such is the kingdom of heaven (Matthew 19:13-14 KJV). In doing this Jesus showed that His teaching is for all of mankind. FBC developed a mission statement for its children’s ministry with this in mind. The mission statement is to ensure that each child benefits from the same biblical message and accommodates the different learning patterns of all children including those with special needs. Scientific It is vital that in developing a children’s ministry that includes children with disabilities, the children have an inclusive learning environment. From a scientific perspective, children with autism spectrum disorder benefit positively from full inclusion. According to a study on educating autistic children, the researcher found, â€Å"In order to develop ‘best practice’, practitioners need to adapt interventions to the unique needs of the individual child, work in partnership with parents and other professionals, create enabling environments and be informed by a developmental approach to learning† (Guldberg, 2010). Inclusion means that there are many support groups that are involved in the child’s life the influence the child. Every person must be aware of the same issues and how to intervene when necessary. They must be equipped to interact therapeutically with the child. Having patience is absolutely necessary in order to be effective with the child. Inclusion can also be explained by studying all aspects of the child’s disorder in order to be better equipped to teach the child. According to a study on educating children with autism spectrum disorder, â€Å"Inclusion can be broadly defined as the process of identifying, understanding and breaking down barriers to participation and belonging, and therefore goes beyond education to cover the total experience of a child or young person on the autism spectrum and his/her family† (Jones, English, Guldberg, Jordan, Richardson Waltz, 2008). Gathering as much background information about the child will aid in having a better understanding of how the child responds to others. Those who are not using full inclusion methods for all children may be keeping some children from progressing like the other children. Necessary Key Elements for Full Inclusion As stated before, full inclusion has many different essential aspects. Full inclusion is FBC’s approach to engage all children regardless of learning ability. This is done by accepting volunteers, particularly those with experience or education. Training and appropriate materials are also acquired to make this possible. For Benjamin Button, a 6 year old child with autism spectrum disorder, these three elements are imperative to his continuation in the classes. FBC aims to have Benjamin fully involved in regular Sunday school classes. Benjamin was diagnosed with autism at the age of three. He has impairments in regards to social interaction, communication, and repetitive behavior. These three aids will decrease the amount of complications that may occur and help guide Benjamin into a smoother shift into this church. Volunteers FBC will have the obligation of finding skilled members of the church. Not only should these volunteers be skilled, they must also be patient and understanding. They must have a biblical perspective in order to display an encouraging attitude. Volunteers will be the basis for this full inclusion ministry. The volunteers will need to have experience with special needs children. Volunteers may also have educational background in psychology or special education. This also means that each volunteer must be at least 21 years old. The exception to this age limit is if the volunteer has personal experience living with a child who has autism. The volunteers will need to help Benjamin stay focused and limit the amount of distractions. He will need assistance drawing, using the bathroom, and with staying included in the group. There must be at least 3 trained volunteers on staff when the child is present. This is to ensure that Benjamin and the other children are safe and receiving the same amount of care and attention. Training Training will be provided by educated staff for interested volunteers. God desires that his believers and his church be fully equipped for any work, ready to meet any situation. This is a truth we get from God’s Word, â€Å"All scripture is given by inspiration of God, and is profitable for doctrine, for reproof, for correction, for instruction in righteousness that the man of God may be perfect, throughly furnished unto all good works† (2 Timothy 3:16-17 KJV). FBC aims to â€Å"fully equip† the volunteers to equip them for this challenging yet rewarding position. There will be a four week course that volunteers must go through before being authorized to teach in the full inclusion program. The course will be taught every Wednesday night at 6 o’clock and will last an hour. Upon completion of the training the volunteers will have received knowledge on what autism spectrum disorder is, how it affects children in social settings, and how to properly instruct and engage them in the classroom. The training materials provided were donated from a non-profit organization for autistic children. FBC is ready to take the necessary steps to properly run this full inclusion program for Benjamin and understands the importance of properly equipping the volunteers to do so. Accommodations Success in the school setting for students with an autism spectrum disorder is dependent upon accommodations made in the classroom (Coffey, 2004). With this in mind FBC is taking the steps necessary to provide the proper accommodations for Benjamin. Physical space, organization of the Sunday school lesson, and teaching methods will be carefully accommodated for Benjamin’s specific needs. Physical space is the first accommodation that will be made and will include: placing Benjamin’s chair away from high movement areas, there will be a bean bag chair in the corner of the room for a quiet retreat, and he will be allowed to arrive and leave early to avoid the crowd. The organization of the Sunday school lesson will have plenty of visuals to keep Benjamin engaged and also a list of the day’s activities will be read to Benjamin to avoid and alleviate any anxiety of him not knowing what’s happening next. The third accommodation will be the teaching methods of the Sunday school teacher. The volunteer will need to keep the lesson visually interesting and during discussions pass a ball around to know whose turn it is to speak (Coffey, 2004). Keeping Benjamin’s attention is one of the goals of the full inclusion program at FBC. Summary of Autism Spectrum Disorder Definition According to Mash, Wolfe, Parritz, and Troy (2011) ASD is defined as: Autism spectrum disorders or autism are severe developmental disorders characterized by abnormalities in social functioning, language, and communication, and unusual behaviors and interests. Autism touches every aspect of the child’s interactions with his or her world, involves man parts of the brain, and undermines the traits that make us human; our social responsiveness, ability to communicate, and feelings for other people. (p. 300) Etiology What causes Autism spectrum disorder has still not completely been determined but it’s likely that both genetics and environment play a role. Researchers have identified a number of genes associated with the disorder and studies of people with ASD have found irregularities in several regions of the brain (Gerdts and Bernier, 2011). Other studies suggest that people with ASD have abnormal levels of serotonin or other neurotransmitters in the brain (Gerdts and Bernier, 2011). These abnormalities suggest that, â€Å"ASD could result from the disruption of normal brain development early in fetal development caused by defects in genes that control brain growth and that regulate how brain cells communicate with each other, possibly due to the influence of environmental factors on gene function† (Gerdts and Bernier, 2011). Prevalence According to National Initiative for Autism: Screening Assessment (NIASA) â€Å"The autism spectrum currently affects between 60 and 100 per 10,000 children under the age of eight† (NIASA, 2003). â€Å"ASDs are almost 5 times more common among boys (1 in 54) than among girls (1 in 252)† (NIASA, 2003). These statistics indicate that many children have a variation of Autism Spectrum Disorder, which is why research is very important in this area of psychology. Characteristics â€Å"Each individual with an autism spectrum disorder (ASD) is unique and may demonstrate markedly different behaviors and skills† (NIASA, 2003). Some common ASD characteristics include slower speech development, failure to form social bonds, and the child may also exhibit hypersensitivity to light, noises, touch, smells, and tastes (NIASA, 2003). Other characteristics include: not playing with other children and preferring to be left alone, may have tantrums, obsessive interests in objects or activities, and may display aggression towards others or themselves (NIASA, 2003). Prognosis Autism is not cured and persons retain the disorder all their lives but those with less severe manifestations can become functional adults (Gerdts and Bernier, 2011). Information on long term prognosis of autism is limited but, outcome is known to be poor for those with an IQ below 50 (Gerdts and Bernier, 2011). Current Research Experts have made remarkable strides in better understanding autism. According to Center for Disease Control and Prevention (CDC), â€Å"Research on ASDs has increased a great deal in recent years and the Centers for Disease Control and Prevention is part of the larger group of public and private organizations working to better understand ASDs through research† (Centers for Disease Control and Prevention, 2011). Studies are being conducted at all levels of analysis, and experts are beginning to see the interconnections between the underlying biological causes and the cognitive and behavioral manifestations of autistic disorder† (NIASA, 2003). â€Å"The next decade will witness further developments, bringing experts closer to a more comprehensive and integrated understanding of autism and despite the exponenti al growth in basic studies on autism, there has been relatively little research on new treatments and interventions† (NIASA, 2003). Social Dynamics Whether it’s at school, at work or in social settings, people with autism are often misunderstood. They suffer discrimination, prejudice and isolation. For many, that means a lifetime of exclusion from everyday society. Research shows that awareness of autism is high but there’s a lack of understanding about what it really means to live with autism (Guldberg, 2010). These unfortunate social discriminations can cause autistic children to withdraw and dislike social contact. Treatments There are various forms of treatment for autism. These treatments consist of managing behavior as well as therapies. According to WebMD (2010), â€Å"Behavioral training and management uses positive reinforcement, self-help, and social skills training to improve behavior and communication. There are also specialized therapies. These include speech, occupational, and physical therapy† (WebMD, 2010). These therapies are important aspects of autistic children’s overall treatment because they help achieve appropriate behavior. Language, social skills, communication, coordination, and motor skills are the areas that are focused on in order to aid autistic children in the learning process (WebMD, 2010). Improving aspects of these skills will ensure that autistic children are learning and progressing from these treatments. Family, Support, and Society Autism spectrum disorder not only affects the child but it also has an effect on family and peers as well. Parents must now place their primary focus on helping their child with ASD, which may put strains on their marriage, other children, work, finances, and personal relationships and responsibilities. Parents can help their family by informing their other children and relatives about autism and the complications it introduces. Understanding the challenges siblings face and helping them cope, and involving members of the extended family to create a network of help and understanding which is crucial for the family to live a more fulfilling life with their child with ASD. Benjamin Button At age 3 Benjamin Button’s parents noticed some unusual behaviors in their only son. He never spoke and wouldn’t respond to them calling his name and Benjamin would also repeatedly bang his head on the floor or wall when he got disciplined, upset, and sometimes for no reason at all. Potty training was also very unsuccessful. His parents took note of this behavior and took him to a pediatrician where he was later diagnosed with autistic disorder. Benjamin attended speech therapy for two years before kindergarten. He is now in an Applied Behavior Analysis class at his elementary school. â€Å"The ABA class encourages positive behaviors and discourages negative behaviors in order to improve a variety of skills† (Guldberg, 2010). Benjamin has shown improvements in speech over the past three years but he still has trouble recognizing words and drawing letters and telling his parents why he can get suddenly sad or angry. On a typical day Benjamin has at least two temper tantrums. He understands and follows directions very well and he also has a close connection to loved ones. His parents are very happy with the improvements Benjamin has made and look forward to getting him involved in the Sunday school program at Fellowship Bible Church. Church-Family-School Partnership For continued success Benjamin will need the combined efforts of his family, school, and church. Benjamin’s family, school, and church have established four goals to broaden his educational, spiritual, emotional, and psychological well-being. IEP Goal – 1 Benjamin will learn to recite his ABCs. Teachers could make home visits to interact with the child one on one in order for Benjamin to have more practice reciting and learning his ABC’s. Although Benjamin’s parents and church volunteers would like him to reach this goal within a month they have decided to remain patient and committed to working with him regardless of how long it takes him to achieve this goal. IEP Goal 2: Spiritual – Benjamin will learn and be able to sing along with his peers in one new Sunday school song a month. Benjamin has always had a positive response to music. This goal will is tailored to his IEP since he takes interest in music. This will also aid in his socialization skills. IEP Goal – 3 Benjamin will decrease the amount of temper tantrums by 50% in the next three months. As stated before Benjamin typically has two temper tantrums a day. To meet this goal Benjamin will need to decrease his temper tantrums by one daily. IEP Goal – 4 Benjamin to establish a new friendship with one peer a month. This goal is attainable since there are numerous children in the Sunday school program and at school. This goal could be particularly difficult for him since he has displayed poor social skills and often intimidates his peers. His peers are sometimes intimidated or confused by his behavior and therefore avoid social interaction with Benjamin. Plan for Growth Benjamin’s Parents have attended Fellowship Bible Church for the past ten years. Now that their son’s autism is becoming more and more under control they are excited about introducing him into FBC’s full inclusion Sunday school program. The Button family is willing and eager to take what steps are necessary and aid in the advancement of this program. The proper steps have been taking for a successful full inclusion program to be integrated in FBC’s Sunday school program and will do nothing but improve as devoted members of the church come alongside the Button family to ensure that. One Year In the next year Fellowship Bible Church aim to advance the Full Inclusion Program in a big way. The short term goal is to acquire skilled volunteers that are qualified to work with a child suffering from autism spectrum disorder. The one year goal for FBC’s full inclusion Sunday school program is to expand the ministry by adding at five children suffering from a mental disability. Advertising the churches special needs mission statement to the community and prospective volunteers with the intent of acquiring qualified staff and children with disabilities. Five Years By the grace of God Fellowship Bible Church’s will be prospering and successful in the next five years. FBS’s five year plan for the Sunday school full inclusion program is to have an established ministry that is trusted by the church and community. FBC aims to achieve these goals by obtaining qualified volunteers and being proactive in the community to spread the news of the program in order to increase the number of children with disabilities in the program Conclusion The success of Fellowship Bible’s full inclusion Sunday school program will be established by combining efforts of the Button family, the church, and the community. This full inclusion program is intended to give Benjamin the opportunity to be engaged in the word with his peers. This is done by giving him a comfortable setting that will reduce the symptoms of his disorder. FBC plans to develop this program by recruiting the necessary volunteers. Trainings and accommodations will be incorporated in order to ensure quality care from the volunteers. Family support in combination with a variety of treatments and goals is an all-inclusive plan for Benjamin. The goal of this plan is to provide a full inclusion program that meets the needs of each child. FBC has set up a one year and a five year plan to execute this program to its full potential. References Centers for Disease Control and Prevention, (2011). Autism spectrum disorders: Research. Atlanta, GA http://www. cdc. gov/ncbddd/autism/research. html Coffey, K. M. , Obringer, S. , (2004). A case study on autism: School accommodations and inclusive settings. Education, 124(4), 632-639. Fellowship Bible Church, (2013) About fellowship bible church. Samurai Virtual Tours. http://aboutfbc. org/ Gerdts, J. , Bernier, R. , (2011). The broader autism phenotype and its implications on the etiology and treatment of autism spectrum disorders. Autism Research Treatment, 1-19. oi:10. 1155/2011/545901 Guldberg, K. , (2010). Educating children on the autism spectrum: Preconditions for inclusion and notions of ‘best autism practice’ in the early years. British Journal of Special Education, 37(4), 168-174. doi:10. 1111/j. 1467-8578. 2010. 00482. x Jones, G. , English, A. , Guldberg, K. , Jordan, R. , Richardson, P. Waltz, M. , (2008). Educational provision for children and young people with autism spectrum disorders living in Engla nd: A review of current practice, issues and challenges, Autism Education Trust. Jones, G. Guldberg Mash, E. J. , Wolfe, D. A. , Parritz, R. H. , Troy, M. F. , (2011). Exceptional child psychology – Liberty University. Bellmont, CA: Cengage. [CUSTOM] NIASA (National Initiative for Autism: Screening Assessment), (2003). National autism plan for children, the NIASA guidelines. London: National Autistic Society. WebMD, (2010). Autism spectrum disorders health center, Autism – Treatment overview. Healthwise. http://www. webmd. com/brain/autism/autism-treatment-overview How to cite Autism Spectrum Disorder, Papers

Integrated Education Accounting Students †Myassignmenthelp.Com

Question: Discuss About The Integrated Education Accounting Students? Answer: Introducation APES 110 is the code of ethics that all accountants must follow in order to work under a systematic and civil environment. The said code was legalized by the Accounting Professional and Ethical Standards Board, better known as APESB, after its initial establishment in the year 2006. Keeping the singular goal of development and issue of rules that would create ethical standards in order to fulfill both public and professional interests in their mind, the board created by the joint effort of both the Institute of Chartered Accountants and the CPA, in Australia (Cheffers and Pakaluk, 2017). If life is boat then rules and regulations are the mast and rudder that direct its course. Same can be said in the case of the professional world where accounting principles play a key real in order to avoid confusion, dissatisfaction, criminal offences, threats and frauds that are most common problems a financial institution or even a normal person can face in his daily struggles. APES 110 are a code that directs accounts all over the world as issued by the International Ethics Standards Board for Accountants (IESBA) of the International Federation of Accountants (IFAC). Like every prospect of life have their principles, so does the APES 110 (Accounting Professional and Ethical Standards Board, 2013). To create trust and Legality among the many people living in the society and various financial entities, the Board has issues principles that the accountants can relate with the daily life, they are: Integrity Objectivity Professional competence Confidentiality Professional behavior It is required that an Accountant is honest and dutiful when it comes to fulfilling his job, either professionally or for a personal client while being biased and avoiding unwanted influence (Arens et al, 2007). It is also expected of him to have the knowledge of his work and swear a vow to secrecy for his client whenever need, while at the same time, being calculative and professional to the utmost degree. The principles are described in utmost detail in the sections 110 to 150 of the APES. The code has provided a clear review of the threats that are experienced by a financial institution in various circumstances depending upon the relationships the parties have. Paragraph 100.12 of the code has divided threats into ones driven by Self Interest, Self review as in improper evaluation of a situation, Advocacy, Familiarity and Other Intermediate threats (Flanagan Clarke, 2007). By, this it can be said that APES has shown clear knowledge of where public interests might lie and what needs to be done in order to keep these interests fulfilled at all cost, there are paragraphs in the text that make the necessity of such stringent laws very clear, For example: Paragraph 100.13, provide safeguards and actions that can prevent or, can be used to either stop or completely eliminate a possible threat that fall under either professional legislations or work environment. Paragraph 100.22, states that, in the best interests of Members the substance of the issue, details of discussions held and decisions made regarding the issue should be documented. It is quite evident from the above discussion that ethics are more or less derived from our daily lives in one way or the other. Both the paragraphs are evidences to support not only the legality of the code, but also how necessary its stand in the society is. The conceptual framework that APES 110 has created in its columns influences both Public Practices and Members Involved in Business (Cpaaustralia.com.au, 2017). For the members in public practice, the principles prevent the occurrence of fraud and situations that threaten the fundamental rules and regulations for example, it will create a self-interest threat when there is an undue dependence of the total fees that can be extracted from a client (Pflugrath, Martinov-Bennie and Chen, 2007). Certain example of the sections that solidify the position of the various members of the is group are, Section 230 which requests for second opinions from persons who are not involved in the financial affair that is going to be dealt with what so ever, such that persons in question, who are supposedly involved in the public practice can give their valid opinion a solidify a point in defense or against the movement that is discussed or debated upon while taking a potentially important financial decision (Dellaportas and Davenport, 2008). Similarly, Section 240 directs all public practitioners to evaluate any threat that might arise from the dissatisfaction of a customer of not fulfilling the fundamental laws and principles in question as in the fees that is quoted by the client. It is their duty to reduce the fees to acceptable levels. If these conditions are not met then a threat of self interest can be created, such a situation can be seen if suppose the fees that is in question is so low that the basic activities of the financial institution remain unfulfilled, such a situation can arise from time to time in case of a basic mistake or a fraud (Jackling, Cooper, Leung and Dellaportas, 2007). In addition to all that, it is seen that the Sections 290 and 291 deal with independence as in The Independence of Mind and The Independence in Appearance. These two concepts direct the accountants to work without listening or bothering themselves with information that is not skeptic of the issue they are working on. Helps them establish integrity in their character and reach proper conclusion with a proper mindset (Martinov-Bennie and Mladenovi c, 2015). Similarly, it is essential of an accountant to avoid any fact that is not necessary or unreasonable in the case that is in their hand. Such situations make it easier for both the accountants and the general public to interact more freely without getting into fraudulent situations that would, in most cases lead to the creation of distrust and panic. Similar conditions are seen in the case of members in business. In fact, the rules that guide this section of the financial world can also help the public practitioners with their work. In the end, these sections, along with the general public are all interdependent and need each other for their existence in the financial world or the business society (Kaidonis, 2008). Their relation with the rest of the society can be seen through the laws mentioned in its various sections just like in the case with the Public Practitioners. Examples of such sections provided in the said code of APES 110 are: Section 350, which focuses on business inducement. It is seen in various cases that families of certain employees are given special treatment, luxury, hospitality, gifts and offers of a potential friendship, just to induce them into a forced loyalty or just for the sake of attraction. Such cases may turn into Self-Interest threats and if exposed, the reduction of goodwill. This section intends to stop such acts for the sake of the better good of the institution. Similarly, Section 330 makes it clear that an employee can in no way provide their employers with exaggerated or false information about their work experience and qualifications just to get employed or place themselves in their good books. It is expected of an employee to be truthful to his peers and to seniors. False information can lead to distrust or hostility among people working with each other in a financial institution. Avoiding such situations will result to an overall development of the financial institution. With all that was discussed above and the evidences and references that written of, it can clearly be said that not only is the code APES 110 important as a part of financial accounting and its principles, but these set rules were derived in order to deal with complexity of our human psychology and to neglect any potential differences of opinion that might happen between a financial institution and the rest of the society, with the sole purpose of neglecting such mishaps and moving on to fulfilling the bigger task of the development of both the institution and the economy (Brooks and Dunn, 2011). In the cases discussed, both in the financial and public backgrounds, it can be seen how honesty and trust are kept above all else. A company which is based on lies cannot see a bright future ahead of themselves. Considering the malpractices that are being committed in the financial world today, it is evident that rules are required for a safer journey in the market that involves, not only o ther companies by people who are involved in the play of finance altogether (McManus and Subramaniam, 2009). To build trust, it is necessary that the institution forge a good reputation in the society and create their goodwill. In conclusion, it can be confirmed that APSE 110 code is a boon to the financial market and to the accountant culture as a whole. The tests that are conducted by the CPA or the Institution of Chartered Accountants in Australia are not only beneficial for the upcoming generation of accountants, but, are beneficial for the society. The ethics thus help contribute towards the development of greater trust of the public in the accounting profession and remove any potential discomfort that might arise by avoiding a situation of distrust in and every way possible. 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