Essay on Down Syndrome Example | Topics and Well Written Essays - 2000 words

On Down Syndrome - Essay Example The intellectual disability causes an individual to lag behind in his development of communication skills, social abilities and even his ability to take care of his own self in a proper manner. Teaching and support services for the individuals with intellectual disabilities is designed in a completely different manner and is targeted to meet their learning and problem solving requirements. Creative and interactive teaching ideas should be implemented in order to obtain maximum results. Visual, audio and interactive lesson methods should be applied and the difficult ideas and problems should be made comprehensive for the learners. American Association of Intellectual and Development Disabilities are directed towards support services and development support for such individuals (The Church of Jesus Christ of Latter-Day Saints 2012). Fig 1: An image of a Down Syndrome Child accompanied by teaching services personnel (The Church of Jesus Christ of Latter-Day Saints 2012). Down syndrome i s defined as a condition caused by a genetic defect which results in both physical and intellectual limitations in the affected individual. The normal number of chromosomes in an individual is 46 but in a Down syndrome individual the chromosome number is 47 instead (National Association for Down Syndrome 2012). It is considered as one of the most common syndromes present at birth called as congenital syndromes. One in every 700 births is estimated to be a child with Down syndrome. It has been observed that the possibility of developing Down syndrome increases as the maternal age increases at the time of conception. After the age of 35, the risk of Down syndrome in the child increase by many folds (Selikowitz 2008). The prevalence of Down syndrome in United States was estimated to be one in every 733 births by Centers of Disease Control and Prevention in the year 2010. Around 60,000 cases are diagnosed with Down syndrome annually (National Down Syndrome Society 2012). According to a study in the year 2007 carried out among 63000 babies in UAE, an approximate incidence of one Down syndrome case for every 449 new born babies was estimated. The study also highlighted the maternal age risk factor and showed that around 41 % of the UAE mothers had crossed the age of 35. This also showed that maternal age is a major etiological factor (Shaheen 2012). Fig 2: A representation of prevalence of Down Syndrome in the years 1979 – 2003 per 10,000 live births in United State (CDC.gov. 2011). Down syndrome presents in the individuals with a large range of variations in its characteristics and features. As discussed earlier, it is a chromosomal defect; hence every cell of the body’s each system is defective. Hence almost every system manifests with problems and pathologies. Around 120 different features for this syndrome have been described up till now but some children might manifest with only six or seven characteristic features. The characteristic features des cribing Down syndrome are visible in eyes, head and face. A Down syndrome individual has round face with a flat side profile, with brachycephaly (Flattened back of head). The eyes are slanted, small epicanthic folds which might give a false manifestation of squint or strabismus and the iris might show whitish spots called Brushfield spots. The neck of the young child has greater fat content at the back which is diminished with age and an adult individual will have a broader and smaller neck. Hands are shorter with usually

Auditing of Smackey Dog Foods, Inc Term Paper Example | Topics and Well Written Essays - 1750 words

Auditing of Smackey Dog Foods, Inc - Term Paper Example The paper tells that U.S. Securities and Exchange Commission (SEC) has an influence in setting the GAAP principles, i.e. ‘Generally Accepted Accounting Principles’ and thus can have a substantial impact over the auditing process to be taken into consideration while reviewing the financial disclosures of Smackey Dog Foods, Inc. From an overall point of view, it plays a vital role in assisting the auditing process involving the financial statements of Smackey Dog Foods, Inc by specifying and reporting requirements necessary for the fair disclosure of accounting. Hence, SEC can assist Smackey Dog Foods, Inc by maintaining orderly, fair & efficient markets and also help in the process of capital formation. SEC can also help Smackey Dog Foods, Inc plan its future expansion and growth strategies ensuring sufficient return to the investors and stakeholders as well. In addition, SEC assists the investors in decision-making and the auditors by generating awareness regarding the v arious legal treatments to be noted while executing the auditing process to ensure a just accounting disclosure which can have certain direct implications on the audit in Smackey Dog Foods, Inc. The essential activities involved in the initial planning of an audit entail certain steps. The first step is the deciding part where the auditor decides whether to serve the new client. Notably, considering the fact that this decision should be taken at an early stage before any significant cost is incurred, Keller CPA will focus on the current situation faced by Smackey Dog Foods Inc. Identification of the need of audit in any organization is also a part of initial planning. To avoid misunderstanding, the audit engagement process will be discussed with the client. With this regards, Keller CPA had sent his staffers, Ben and Maureen, to Smackey Dog Foods Inc. for the audit engagement. The auditor requires independence to perform his work taking into account that there should be no managemen t integrity issues in the organization (American Institute of CPAs, 2012). Question 3: Discuss The 4 Stages Of The Audit and The Major Activities Performed By The Auditor In Each Phase. Give An Example of How Each of these Specifically Applies to the Smackey Dog Food, Inc Audit. For Instance, Examine The Apparent Internal Control Weaknesses and Possible Negative Outcome of Each. The four stages of the audit are Preliminary review, Audit Report, Fieldwork, and Planning. In the planning phase the research and data gathering is done for the audit process. The research and data may contain the prior audit files, board policies, financial reports, administrative regulations, shared audit programs, internet sites and job descriptions among others. A meeting is fixed to introduce what may occur in the audit, the internal auditor meets the desired person from the department to identify the issues, and special areas of concern. Preliminary Review: In the preliminary review the existing contr ol composition will be assessed and evaluated to make the necessary variations in the audit scope draft, program, and questionnaires. Keller CPA will also review the internal control formation of the department by using different kinds of tools and methods to gather and evaluate data about the operation. This will help to ensure about the areas of high risk and to design a program to work in the fieldwork stage. Fieldwork: In this phase auditor will perform transactions and logical reviews, and further relevant information required for the audit. The internal controls of Smackey Dog Foods Inc. are to be recognized during the preliminary review which is being operated and is being determined by Keller CPA. The audit program is to be reviewed to ensure that procedures described within are appropriate