8.3 Burlingham Bees - 1075 Words

8.3: Burlingham Bees Using Analytical Procedures as Substantive Tests Using Analytical Procedures as Substantive Tests 1. The requirements related to developing an expectation and conducting analytical procedures when those procedures are intended to provide substantive evidence is provided by the reorganized Audit Standard 2305 Substantive Analytical Procedures effective December 31, 2016 in the following list: a. â€Å"Analytical procedures are an important part of the audit process and consist of evaluations of financial information made by a study of plausible relationships among both financial and nonfinancial data. Analytical procedures range from simple comparisons to the use of complex models involving many†¦show more content†¦Financial information for comparable prior period(s) giving consideration to known changes ii. Anticipated results—for example, budgets, or forecasts including extrapolations from interim or annual data iii. Relationships among elements of financial information within the period iv. Information regarding the industry in which the client operatesâ⠂¬â€for example, gross margin information v. Relationships of financial information with relevant nonfinancial information d. â€Å"The auditors reliance on substantive tests to achieve an audit objective related to a particular assertion may be derived from tests of details, from analytical procedures, or from a combination of both. The decision about which procedure or procedures to use to achieve a particular audit objective is based on the auditors judgment on the expected effectiveness and efficiency of the available procedures. For significant risks of material misstatement, it is unlikely that audit evidence obtained from substantive analytical procedures alone will be sufficient (PCAOB, AS 2305.09).† e. â€Å"The auditor considers the level of assurance, if any, he wants from substantive testing for a particular audit objective and decides, among other things, which procedure, or combination of procedures, can provide that level of assurance. For some assertions, an alyticalShow MoreRelatedwall board12806 Words   |  52 Pages . . . . . . . . . . . . 291 Accounts Receivable Confirmations O T HE R C AS ES THAT DI S CUSS T OPICS RELATED TO THI S S ECTION 8.2 Northwest Bank . . . . . . . . . . . . . . . Developing Expectations for Analytical Procedures 8.3 Burlingham Bees . . . . . . . . . . . . . . Using Analytical Procedures as Substantive Tests INSTRUCTOR RESOURCE MANUAL — DO NOT COPY OR REDISTRIBUTE . . . . . . . . . . . . . . 245 . . . . . . . . . . . . . . . 251 INSTRUCTOR RESOURCE MANUALRead MoreDeveloping Management Skills404131 Words   |  1617 PagesConsider the following example: If you place in a bottle half a dozen bees and the same number of flies, and lay the bottle down horizontally, with its base to the window, you will ï ¬ nd that the bees will persist, till they die of exhaustion or hunger, in their endeavor to discover an issue through the glass; while the ï ¬â€šies, in less than two minutes, will all have sallied forth through the neck on the opposite side. . . . It is [the bees’] love of light, it is their very intelligence, that is their undoing

Music Therapy - 1769 Words

Music therapy is used to treat people for various reasons and there are multiple styles of treatment presently being used. Music therapy is an effective form of therapy that is used on people of all ages to improve quality of life. Music therapy has been used in the medical industry for more than 60 years and there are many people who have no idea what it is. During W.W.I., music therapy in the United States began to develop when music was used in the Veterans Administration Hospitals as an intervention to address traumatic war injuries. There were several musicians who were not working and they would go to the Veteran hospitals to play for the injured soldiers. â€Å"Numerous doctors and nurses witnessed the effect music had on veterans†¦show more content†¦In addition, music therapy is beneficial for people who suffer from substance abuse, brain injuries, and acute pain, to mothers who are in labor (American Music Therapy Association, Inc., 1999). Music Therapy has had numerous clinical studies to suggest that not only musical therapy is an effective means of treatment, but the sound of music is soothing and comfortable, and it lowers cortisol, a stress hormone, as much as 25%. The music can reduce pain for patients who have come out of surgery, decreases nausea with patients who are receiving chemotherapy, and increases awareness of self and environment. A study conducted at Yale University School of medicine proved that patients who were awake during a surgical procedure listening to their favorite music need lower doses of pain medication than patients who did not listen to music (Syed, 2006). Developmentally disabled individuals and individuals with mental health needs are also receptive and benefit from music therapy. Music therapy for autistic individuals has helped to teach social interacting, encouraging the desire to communicate, and minimizing non-communicative speech. â€Å"As far as autism is concerned, studies have shown that music therapy has a significant, positive influence when used to treat autistic individuals† (Evans, 2008, para. 3). Children diagnosed with autism are very receptive to music therapy. It was stated â€Å"MusicShow MoreRelatedMusic Therapy2049 Words   |  9 Pagesresearch paper, the effectiveness of music therapy on the cognitive degenerative disorder of dementia will be evaluated. To support the contention that music therapy is effective in treating the symptoms of dementia, research documenting this therapy’s impact on memory, emotions, and behavior will be examined. In order to provide a greater understanding of music the rapy and dementia, these terms will be defined. Second, research will be examined to determine music therapy’s impact on the psychologicalRead MoreMusic Therapy And Its Effects854 Words   |  4 PagesMusic therapy is not currently a widely recognized option of treatment. If an individual goes to see a healthcare professional nowadays, it would be highly unlikely that that individual would receive a recommendation for music therapy treatment. Yet, music therapy is an established field of medical science that dates back to the time of the ancient Greeks. So, what is music therapy? Music therapy is defined as â€Å"treatment including creating, singing, moving to, and/or listening to music† (â€Å"What isRead MoreMusic Therapy Is Effective Or Not?925 Words   |  4 Pagestoday’s day and age, people cannot go anywhere or do anything without listening to music. From elevator music, to exercise in the gym, to background music in restaurants, to the radio in the c ar, we cannot escape music. It is such an overlooked yet essential part of our daily lives, but what is unknown by many is that music is also used very deliberately in the lives of others. Many hospitals use music therapy to help treat their stroke patients, premature infants, those diagnosed with AlzheimerRead MoreThe American Music Therapy Association1043 Words   |  5 PagesThe American Music Therapy Association (AMTA) defines music therapy as an â€Å"established health profession in which music is used within a therapeutic relationship to address physical, emotional, cognitive, and social needs of individuals†. Studies have shown that there are clear benefits from listening to or playing music, but research over the last decade proves music can be used to heal in the medical field. Dementia and other neurological disorders have no cure, only treatments to lessen the symptomsRead MoreMusic And Music Therapy ( N.a.m.t ) Essay1826 Words   |  8 PagesMusical Therapy   Ã‚  Ã‚   â€Å"Music, even in situations of the greatest of horror, should never be painful to the ear but should flatter and charm it, and thereby always remain music.† (Mozart). Music is pervasive in everyday life. It is used as a means of communication. It allows us to better oneself, and continues to be an outlet for creativity that is ever changing in this era. The use of music in a therapy session dates back to ancient times and has even been discovered in ancient biblical scripturesRead MoreShould Music Therapy Be Taught?1812 Words   |  8 PagesMedicinal Melodies Jodi Picoult, New York Times best-selling author of Sing You Home once said, Music therapy, to me, is music performance without the ego. It’s not about entertainment as much as it s about empathizing. If you can use music to slip past the pain and gather insight into the workings of someone else’s mind, you can begin to fix a problem. Music therapy is precisely that: an assuaging therapy meant to heal patients who need empathy, love, and tranquility. Patients in the neonatal intensiveRead MoreIs Music Therapy Beneficial?768 Words   |  4 PagesTherapy can consist of a vast number of interventions. Some can be as simple as the presence of music. Especially when dealing with patients experiencing bouts of mental illness. This article provides specific insight in regards to whether music throughout therapy is beneficial to those experiencing forms of dementia. According to, Sherrati, Thorton Hatton, p. 13, (2004), â€Å"The use of the term music in this paper refers to a variety of music interventions (eg. listening to music), whereas the termsRead MoreMusic Therapy ( Mt )1845 Words   |  8 PagesFor most, music plays an integral role in life. Whether it’s putting a playlist on to get hyped-up for a daily workout, or shuffling through an Adele album to get through a bad break-up. In short, music is connected to our mood. Henceforth, it should come as no surprise that music therapy (MT) has been used in various forms of rehab, specifically in terms of Autism Spectrum Disorder (ASD). ASD is a condition masked with impairments to social functioning, speech, and language along with unusual behaviorsRead MoreThe Benefits Of Music Therapy Essay1342 Words   |  6 PagesThe Unbeknownst Benefits of Music Therapy Music therapy, a clinical use of music interventions to accomplish therapeutic goals, involves a broad range of activities including playing an instrument, singing, or listening to music. Similar to occupational and physical therapy, this expressive arts therapy remedies psychological conditions, such as depression, anxiety, or hypertension to maintain the well-being of an individual. Likewise, music has been a therapeutic tool that has shown positive effectsRead MoreMusic Therapy And Its Effectiveness1269 Words   |  6 Pages Musical therapy is a precise, evidence-based use of music to help accomplish certain goals or objectives in a therapeutic setting. Research in music therapy supports its effectiveness in many areas such as: overall physical rehabilitation, increasing people s motivation to become more involved in their treatment, giving emotional support for clients and their families, and providing an way for expression of their feelings to others. Musical therapy in a more detailed descriptions is an established

Micah Free Essays

How does the life and ministry of Jesus reflect the words of this verse from Micah? Christians believe that Jesus Christ was a man who lived about 2,000 years ago in Palestine and that he was the Son of God. By his death and Resurrection, Christians believe Jesus saved people from their sins. They try to follow Jesus’ example in their daily lives and use his teachings as a guide to how God wishes them to live. We will write a custom essay sample on Micah or any similar topic only for you Order Now In Micah chapter 6 verse 8 stated that â€Å"he has showed you, o man, what is good. And what does the Lord require of you? To act justly and to love mercy and to walk humbly with your God.† This would mean that God requires us to do things justly and treat others without partiality; thus, loving other people regardless of his race, background and weaknesses and be sober in spirit. In addition, this verse talks about the very nature of Jesus Christ. We learn that Jesus Christ is the son of God who is full of compassion and believes as the author of perfect love. He comes to the world in obedience and love to the father in order to show his great love to everyone that while we are still sinners Jesus Christ die for us. Jesus Christ knows that our final destination is on hell because our impurities separate us from God. But because of his love, he does an amazing decision that will help us to be in heaven. Jesus Christ has been compassionate to those who are poor (especially to those who are spiritually blind and gone astray). His ultimate expression of love is when he obeys God the father to lay down his life for the benefit of everyone in spite of the fact that he is not guilty of sin. Jesus Christ doesn’t deserve the death that he is been through but he sacrifices himself in exchange for the salvation of the mankind; thus, he has never been selfish and never withholds his life because of his great love for his people. He doesn’t want to see everyone perish but come into repentance. He wants everyone to have an access to God the father through his death and resurrection. It is been written in the Bible that without the remission of blood there is no forgiveness so once and for all, Jesus Christ die for us so that we can receive forgiveness through his name and to end our sacrificial offering when we sin. Jesus Christ becomes our sacrificial lamb and his precious blood cleanses us as we ask forgiveness from him. He has done everything because of his great love for us. Moreover, Jesus Christ is a just individual. He does not condemn people who sin or commit mistakes but he listens heartily and forgives them if the individual confesses his sins. Just like the Samaritan woman who has many husbands. The woman is guilty of sin because she commits adultery. When Jesus meets her on the well, he never rejects her but is able to talk to the woman and asks for a drink. The woman tries to make alibis but Jesus talks to her in a sober manner. He even asks her about her husband and the woman is convicted of her sin so she replies that she has many husbands. Jesus already learns about it because he is an all-knowing God but despite of that, Jesus never judge the woman but instead tell her to go to her husband and sin no more. The woman feels such joy because that is the first time she has not been condemned by a Jew and most especially a Savior has forgiven her sin. Although Jesus Christ is 100% God and 100 % man and owns the riches that we can never think of yet he walks humbly with his people. He never brags his riches. He comes to the world to serve and not to be served. He walks with different kinds of people; may it be rich or poor. Jesus Christ even associates with out cast people who are suffering from leprosy. Many officials especially the Pharisees question his motives yet they cannot find any fault on him because they know that Jesus Christ has perfectly obeyed the word of God. Many scholars try to scrutinize the authenticity of divinity of Jesus Christ. This is not new anymore because even during the time of Jesus, there were people who â€Å"doubt† his identity especially the Pharisees because they were threatened by his presence. For other religions, they consider Jesus as prophet and not a God. But of all the prophets that we have on the face of the earth, only the name of Jesus Christ that was ever recorded in the history that he himself raised from the dead and through his name, an individual can cast out demons. Isn’t that amazing?    How to cite Micah, Essay examples