Subcortex Diencephalon lesions from the view of the Neurologist and the Neurosurgeon :: Medical Medicine Essays

Subcortex Diencephalon lesions from the view of the Neurologist and the Neurosurgeon The diencephalon, which includes the thalamus, hypothalamus, and subthalamus of the brain will be discussed in this project paper however, the main focus will by on the hypothalamus of the diencephalon structure. To begin a brief review of the functions of the thalamus and hypothalamus, the thalamus is the input center for sensory information and the output center for motor information. The hypothalamus regulates hunger, thirst, and the body’s temperature. The hypothalamus also releases hormones and plays a role in sexual responses and behaviors, and our circadian rhythms (Campbell, 1999). The hypothalamus can be affected in many ways from genetics/hormones to injury from a lesion or accident. If a female fetus is exposed to too much testosterone during their critical period the hypothalamus can become masculinized which would lean create masculine behaviors in the female. Those fetuses that are male but are androgen insensitive have femininized hypothalamuses and portray feminine behaviors (Kalat, 2004). Damage such as a lesion to the lateral hypothalamus can cause an individual to refuse food and/or water depending on where the lesion is located. The opposite of true of damage occurs in the medial hypothalamus, the individual will over eat or drink (Kalat, 2004). The Neurologist The neurologist can perform many experiments on the hypothalamus by placing electrodes on the different parts, which simulates what could happen to the individual if this portion of the hypothalamus became injured. Studies have shown that the hypothalamus control functions such as mating, urination and defecation, eating and drinking, temperature regulation (through homeostasis), and circadian rhythms (Farr, 2002). The anterior portion of the hypothalamus is involved in copulation however; the septal region is also involved. When electrical stimulation is directed to this area the individual will experiences sexual emotions and thoughts. A study was done on cats where electrical stimulation on the anterior portion of the hypothalamus was done thus showing that the cat acted as though it was going to urinate or defecate along with the other processes such as hiding/covering the feces (Farr, 2002). One of the most important functions of the hypothalamus is in the lateral and ventromedial regions, these areas in the hypothalamus control eating and drinking. If a lesion in the lateral region of the hypothalamus is created experimentally or damage is done to

Definition of Auditing

AUDITING I. Definitions * Auditing, in a general sense, is a systematic and critical evaluation of the financial position, operating systems, and results of operation of an audited entity. * A systematic process of obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain degree of correspondence between those assertions and established criteria and communicating the results to interested user. The analytical and systematic examination and verification of financial transactions, operation, accounts, and reports of any government agency for the purpose of determining the accuracy, integrity, and authenticity, and satisfying the requirements of law, rules, and regulations. State audit relies on the provisions of law; its authority and limitations are prescribed by law and it is conducted in accordance with law. The 1987 Constitution and related laws set the scope, powers, functions, and jurisdiction of government auditing. Auditing in Public AdministrationState auditing (along with accounting) may be considered as the control and accountability component of fiscal administration cycle. * As a control mechanism, auditing ensures the proper and legal utilization and management of fiscal resources in accordance with sound financial management principles, accounting and auditing standards, and applicable laws and regulations. * As an accountability component, it seeks to ensure that public officials entrusted with functions and resources are made responsible for the performance and results of operation of their office. In the Fiscal administration cycle, auditing also provides inputs to the next phase which is planning. Audit reports contain vital information on the results of operation of agencies and recommendations to improve their performance. Auditing and Accounting Accounting * Accounting is a discipline which provides financial and other information essential to the efficient conduct and evaluation of the activities of an organization. Is concerned with constructing from a mass of transactions entered into by a firm or agency during a certain period, financial statements, results of transactions (in terms of profit and loss), and current financial position, through the interpretation, summarization, and compilation of information. Auditing * Is primarily concerned with analyzing whether or not the financial statements reasonably represent the result of the firm’s operations. II. TYPES OF AUDITING A. Timing Pre-audit – The auditor reviews a transaction (a contract for janitorial services, for example) even before such services are rendered. The auditor also gives his tentative approval for payment of the services by the agency. * Post-audit – The auditor reviews and approves the transaction after the services have been rendered and payment has been made In both cases, the review may consist of the following: * Determining whether all relevant laws, rules and regulations have been observed in the transaction. Physical inspection of supplies or equipment. * Checking whether all necessary documents are submitted and properly accomplished. * Determining whether the required authority or approval has been secured. * Checking mathematical accuracy. B. Organizational Status of Auditor * Internal Audit * The internal auditor undertakes an analytical view of balances disclosed in the financial statements to determine that the information contained in the statements is consistent internally, with budget accounts, and with those of prior years.He may also insist, in an advisory capacity, in adopting basic organizational regulations, preparing rationalization proposals, and recommending measures to improve the structural and procedural systems of the agency. * In small agencies, the internal audit is usually conducted by accounting or controller units * In large organization, it is done by a separate internal audit staff which reports directly to the head of agenc y, the finance office, or corporate board of directors, in the case of corporations. * External Audit * Is performed by auditor external to or independent of the audited organization. In the Philippine state audit context, it is the audit performed by the COA auditors. * In commercial audit, it is conducted by independent certified public accountants on private business organizations primarily to express an opinion on the fairness, consistency, and conformity of financial statements to generally accepted accounting principles, for submission to management, government regulatory agencies, stockholders, and other interested parties. Under the Constitution, external audit by the COA cannot be replaced by internal audit (or any private external audit).While an internal auditor may conduct audit of his agency (or private independent auditors perform external audit), only COA auditor is authorized to conduct government audit. External audit as performed by the COA Includes a comprehensive review of an agency’s internal audit services, as part of its audit function of evaluating of agency internal control systems. C. Audit Scope * Fiscal Audit: Financial and Compliance Fiscal audit is the â€Å"traditional financial audit† in government. It is the combination of financial audit and compliance audits. Financial audit of government transactions is conducted to determine whether: Financial operations are conducted in accordance with applicable laws, rules and regulations, and accounting and auditing standards. * Whether an agency financial statement presents fairly and accurately the financial position of the agency in accordance with generally accepted accounting principles. The auditor determines whether the agency is maintaining effective control over revenues, expenditures, assets and liabilities, whether financial statements are fairly presented, and if financial reports contain accurate, reliable and useful information.Compliance audit, on the other hand, is an evaluation of the extent to which the agency has complied with pertinent laws, policies, and rules, and regulations in the conduct of its operation. The auditor tests the agency’s financial transactions and specific program, function or activity to determine their legality or regularity. He may for instance; check whether the agency has not violated pertinent law in incurring significant unrecorded liabilities. * Performance Audit: Efficiency, Economy, EffectivenessA performance audit is a constructive examination and evaluation of the financial and operational performance of an organization, program, function or activity with the object of identifying opportunities for grater economy, efficiency, and effectiveness in agency. Economy and efficiency audits determine: * Whether the agency is managing and utilizing its resources (personnel, property, funds) economically and efficiently * The causes of inefficiencies or uneconomical practices * Whether the agency has complied with the laws and regulations concerning matters of efficiency and economyEffectiveness or â€Å"program results† audit determines. * Whether the desired results or benefits established by the legislature or other * Whether the agency has considered alternatives that might lead to desired results at lower cost Special/Other Audits * Subsidy Audit (in the Constitution, PD1445) * Levy Audit (in the Constitution, PD1445) III. THE AUDIT PROCESS A. The Audit Cycle – The state audit cycle consist of seven phases: * Phase I. Preliminary survey of the agency or audited entity The preliminary survey is conducted to acquire a working knowledge of the audited agency and its legal, policy, and administrative environment.The auditor gathers general background information on the agency and its operations after which he defines the scopes of his audit. The auditor may perform the following activities: * Interviews with agency officials to obtain general information * Obtain basic documents on agency activities, objectives, policies, standards, procedure, etc. * Physical inspection of agency facilities, office, etc. Ideally, the survey should provide information on: * Laws, policies, and rules, and regulations applicable to the agency * Brief history and goals or purpose of the agency Agency organization, functions, staff, regional offices, and operating systems * Nature, investments and location of agency assets * General objectives and policies * Operating methods and standards used in measuring or evaluating agency operations and performance * Description of major, existing problems * Copies of internal agency reports, especially internal audit reports * Phase II. Review of Legal and Policy Framework The information gathered from the preliminary survey are reviewed in order to obtain a general knowledge of the legislation and policies applicable to agency objectives, policies, programs, and operating standards. Phases III. Review and Evaluation of In ternal Control System In this phase, the auditor reviews the procedures and practices actually applied by the agency in processing its transactions in order to establish: * The actual means and methods in carrying out operations * Appropriateness and utility of various steps in the processes * The results of operations or transactions relative to agency objectives, legal and policy requirements, and standards * The effectiveness of the internal control system and its various componentsThe review and evaluation of the agency’s internal control system is to: * Identify major critical areas that would warrant more detailed examination * To determine the type of test to be used in the closer examination of such areas later on * Phase IV – In-depth Examination of Problem Areas, Data-gatherings, Analysis, and Evaluation In this phase, the auditor concentrates on audit findings on the problem areas in terms of: * Compliance with or adherence to legal and policy mandate, presc riptions, and requirements; * Goals and objectives-achievement Operational efficiency, economy, and effectiveness in the use of human, material, and financial resources; and * Propriety, accuracy, reliability, and usefulness of financial records and reports, including the effectiveness of control over the latter In-depth examination may involve reviewing agency reports, books, files, records, and such other relevant documents and analyzing, evaluating, verifying and confirming their content through enquiries, inspection, or observation.Where it becomes impossible or impractical to examine all operations and transactions, the auditor conducts reviews and tests on a selective basis, based on his professional judgment and on the adequacy of internal control systems. The auditor develops the factual and documentary evidence to support his audit findings, conclusions, and recommendations. He analyzes the data gathered and determines the causes and effects of the problems, and their signi ficance to agency operations. He also determines whether the agency needs to take corrective action and recommend the appropriate solutions.The auditor must alert agency officials on any deficiencies discovered during audit to enable management to take immediate corrective action. * Phase V. Preparation and Presentation of Draft Report A draft audit report is prepared based on the findings and recommendations formulated in the previous phase. The report is then presented to agency officials for their review and comments. * Phase VI. Finalization of Audit Report After the meeting, the auditor finalizes the audit report.In writing the final report, he has to observe certain principles or standards of report writing. The scope of the audit should be stated clearly and concisely in the report and any limitations should be explicitly mentioned Findings and conclusions should be adequately supported by factual documentary evidence. The recommendations should be clearly identified and shou ld be realistic. Previous audit recommendations which have been unimplemented and the agency’s reason for such should also be noted. * Phase VII. Follow-up on the Implementation of Audit RecommendationsAudit recommendations, such as suggested improvements, proposed adjustments in the accounts, correction or discontinuance of malpractices, solution to existing problems, etc. should be followed-up B. General Objectives, Principles and Standards * General Objectives There are many objectives of state audit and all these relate to the concept of public accountability. Public accountability is central to government audit as it is anchored on the tenet that public officials, as stewards of public office must give a full and public accounting of the manner with which they utilize the powers and expend the resources entrusted to them. Establishing accountability for financial material and human resources of an agency * Establishing accountability for compliance with applicable laws. Policies, rules and regulations * The efficient, economical and effective operations of the agency * Specific Objectives The specific objectives of state auditing also include the following, as enunciated in the Lima Declaration of Guidelines on Auditing Precepts * Proper and effective use of public funds * Development of sound financial management Orderly execution of administrative activities * Communication of information to public authorities and the public through publication of audit reports * Audit Principles and Standards * Audit principles and standards serve to guide the auditor in conducting his audit with integrity, objectivity, independence, and efficiency * Audit standards deal with the quality with which the audit is performed based on the professional and ethical qualifications of the auditor and his exercise of judgment in the course of audit.

The World War II ( Wwii ) - 1581 Words

â€Å"I see nothing, I hear nothing, I say nothing. I was not even there!† Some people remember these words from Sgt. Schultz in the series Hogan’s Heroes, that ran from 1965 till 1971 on TV. Many people, when they hear someone is from Germany or is German, assume that these people are or have relations to the Nazi Regime. But only a few know, that during the World War II (WWII), there were a few German non-violent resistance groups. These groups tried to â€Å"fight† the Nazis from within. Just to mention a few, there was the student circle who called themselves the White Rose, another one was the Kreisau Circle, another group was The Swing Kids. But did these non-violent movement groups had any effects on the outcome of World War II? Most†¦show more content†¦He reported them to the Gestapo, who later picked also Christopher Probst up, and brought them down to the Gestapo station, where they were questioned, incarcerated, swiftly trialed for ‘high treason’ and on February 22nd 1943 executed. â€Å"When the guard came to his (Hans Scholl) cell to take him to the court for sentencing, Hans looked at the prison wall and smiled. He had written the words of Goethe that his father had often repeated: ‘Hold out in defiance of all despotism’.† (Henderson, 2005 p.42) At Professor Huber’s trial, Kurt Huber used the words of Johann Gottlieb Fichte (a German poet 1762-1814) in his defense speech: â€Å"And thou shalt act as if on thee and on thy deed depended the fate of all Germany, and thou alone must answer for it.† The White Rose was maybe not well organized when it came to standing up against the Nazi genocidal policies, but they made their voices to be heard. â€Å"They inspired other student resistance, which included a riot, street march and graffiti, while their movement was reported internationally, inspiring German POWs to write leaflets that were duplicated and airdropped by their Russian captors.† (Branagan, 2014 p.31-38) Another non-violentShow MoreRelatedWwii And The World War II953 Words   |  4 PagesWorld War II involved the vast majority of the world s nations consecutively between the years of 1939 and 1945. 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