The Audit Report Was Timely, but at What Cost - 18721 Words

CHAPTER AUDIT REPORTS THE AUDIT REPORT WAS TIMELY, BUT AT WHAT COST? 3 LEARNING OBJECTIVES After studying this chapter, you should be able to 3-1 Describe the parts of the standard unqualiï ¬ ed audit report. Specify the conditions required to issue the standard unqualiï ¬ ed audit report. Understand combined reporting on ï ¬ nancial statements and internal control over ï ¬ nancial reporting under Section 404 of the Sarbanes–Oxley Act. Describe the ï ¬ ve circumstances when an unqualiï ¬ ed report with an explanatory paragraph or modiï ¬ ed wording is appropriate. Identify the types of audit reports that can be issued when an unqualiï ¬ ed opinion is not justiï ¬ ed. Explain how materiality affects audit reporting decisions. Draft appropriately modiï ¬ ed audit†¦show more content†¦The audit report is the ï ¬ nal step in the entire audit process. The reason for studying it now is to permit reference to different audit reports as evidence accumulation is studied throughout this text. These evidence concepts are more meaningful after you understand the form and content of the ï ¬ nal p roduct of the audit. We begin by describing the content of the standard auditor’s report. STANDARD UNQUALIFIED AUDIT REPORT To enable users to understand the language of audit reports, AICPA professional standards provide uniform wording for the auditor’s report, as illustrated in the auditor’s standard unqualiï ¬ ed audit report in Figure 3-1. Different auditors may alter the wording or presentation slightly, but the meaning will be the same. Parts of Standard Unqualiï ¬ ed Audit Report OBJECTIVE 3-1 Describe the parts of the standard unqualiï ¬ ed audit report. The auditor’s standard unqualiï ¬ ed audit report contains seven distinct parts, and these are labeled in bold letters in the margin beside Figure 3-1. 1. Report title. Auditing standards require that the report be titled and that the title include the word independent. For example, appropriate titles would be â€Å"independent auditor’s report,† â€Å"report of independent auditor,† or â€Å"independent accountant’s opinion.† The requirement that the title include the word independent is intended to convey to users that the audit was unbiased in all aspects. 2. AuditShow MoreRelatedWorldcom s Management Team : A Lack Of Professional Skepticism1640 Words   |  7 Pages2) WorldCom’s management team was hesitant to communicate with Arthur Andersen, this an issue that revealed a lack of professional skepticism that Andersen exercised. There are many examples and observations that show a lack of professional skepticism shown by Anders en. 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This brings the cost of an automated solution for the foodservice operator down to a price

Protein Article Research Free Essays

Anonymous Dr. Louis Cohen SCI/241 Protein Article Research January 3, 2012 According to Centers for Disease Control and Prevention, protein is found in every cell in the body. Protein provides our bodies with energy that is ready to be used. We will write a custom essay sample on Protein Article Research or any similar topic only for you Order Now After it is digested, it becomes amino acids. There are 23 amino acids which are very essential to the body and are needed for the body to function properly. Amino acids are needed in order to build muscle strength. Protein can be found in animal foods, and it can also be found in plant foods. Animal foods such as meats, cheeses, and dairy products are complete sources of protein, while plant sources are an incomplete protein source because they are low in at least one of the essential amino acids. Plant sources need to be consumed with a complementary protein source in order to be certain that protein needs are being met. For example, if you eat chicken, that would be a complete source of protein, whereas if you eat rice for a meal, you should add beans to make the protein consumption complete. A few examples of plant sources or an incomplete protein source is as follows: corn, tofu, grains, some vegetables and fruits. Because I am a 19 year old woman, I need 46 grams of protein a day. I can easily meet and exceed the amount that is necessary by eating all of my meals in a day and by consuming all other essential nutrients. Although getting just the right amount of protein is healthy for the body, getting too much can be harmful. When people consume too much protein, they increase their risk of weight gain. Also, high protein diets can put a strain on the kidneys because they rid the protein from the blood, may contribute to cancer because it increase blood levels of IGF-1, and may cause nutritional deficiencies. Just as high protein diets can cause medical illnesses, low protein diets can do the same. A diet with a lack of protein can cause skin pigmentation, diarrhea, swollen bellies, rashes, and change in texture or color of the hair. Protein is on the body’s essential needs, however, too much or too little of any nutrient that is essential can harm the body. It is vital that people learn the amounts of nutrients their body requires in order to become or remain healthy. How to cite Protein Article Research, Essays Protein Article Research Free Essays Protein Article Research Sara Langrell December 15, 2011 Nutrition SCI/241 Dr. Venessa Lee Abstract: Athletes have been searching for years for a way to reduce the amount of recovery time between work outs. Based on this issue there has been quite a lot of research conducted to find out what can be done, if anything, to either reduce or eliminate recovery time. We will write a custom essay sample on Protein Article Research or any similar topic only for you Order Now One of the theories is to increase protein intake above the daily recommended amount, thereby providing the body with additional amino acids that promote recovery. Although this seems like the perfect solution, there are some flaws. It would appear that not only do you need additional proteins but an additional source of fuel to allow the proteins to do their job, therefore all in all a balance must be struck. The recovery time needed from an intense work out is a direct result of the lengthening, or even sometimes, tearing of muscles. If the work out is too intense muscles can actually be damaged. The damage can be classified into three different categories: Type I, Type II and Type III. Type I muscle damage is classified as the soreness that occurs 24-48 hours after unaccustomed exercise. Type II is classified as an acute disabling pain either from the complete tearing of the muscle and facia or the disruption of a few fibres with the facia remaining intact. 1 Type III is classified as a cramp or soreness that occurs either during or directly following a workout. 1 Because of these issues, many hours of research have been conducted to try to determine if there is anything that can be done to slow or even elimi nate the damage done to the muscle during exercise. When muscles are stretched or damaged proteins are both broken down and synthesized all at the same time. The breakdown is not all bad for the body, as it regulates potentially damaging and dysfunctional proteins. 2 In direct response to the breakdown, the synthesis that occurs would seem to be good for the body; however it can cause an imbalance in muscle proteins. 1 Based on research it has been determined that replacing amino acids during and after exercise helps to balance the protein deficiency and assist in the repair process. Many of the recommended ways to do this is to increase protein intake or possibly opt for an amino acid replacement supplement. Dependent upon the type of exercise you are prone to will determine the type of supplement that would be recommended. Checking with a physician would be the best bet before beginning any type of therapy. Bibliography: 1. ) Nosaka, Kazunori PhD, Muscle damage and amino acid supplementation: Does it aid recovery from muscle damage? International SportMed Journal, Vo. 8 No. 2, 2007, pp. 54-67 2. ) Phillips SM, Protein requirement and supplementation in strength sports. Nutrition, Vol. 20, 2004, pp. 689-695. How to cite Protein Article Research, Papers

Renaissance and Baroque comparison

Renaissance and Baroque comparison These two historical periods had many similarities, yet also differences in which made the historical periods very unique. The Renaissance period had many characteristics that were not common with any other historical period in history. Italian scholars and artists started re-examining the use of art and sculptures and were reawakened by the ideals of Roman and Greek times (Renaissance Art, 2013). The Renaissance art was distinctive in its style of paintings and sculptures. New techniques were developed such as introduction of oil nettings, linear perspective, aerial perspective, and chiaroscuro (The Renaissance, 2013). There were many great artists of this period, but three great masters were Leonardo dad Vinci, Michelangelo, and Raphael who dominated the period known as High Renaissance (Renaissance Art, 2013). Leonardo best known works include the Mona Lisa and The Last Supper. Michelangelo was known for his many sculptures and paintings which included the decoration of the ceiling of the Sistine Chapel in the Vatican (Renaissance, 2013). Raphael, who learned and was influenced by both Leonardo dad Vinci and Michelangelo, painted most notably The School of Athens which expressed classical ideals of beauty. The Catholic Church was a huge influence with the Renaissance art period as many arts had depicted religious images, such as the Virgin Mary (Renaissance Art, 2013). The Baroque period began around the 17th century in Rome. It was a period of new discoveries of science, exploration, and broader art diversity. During the Reformation movement, the Roman Catholic Church believed that art was to serve as a means of extending the publics faith in the church. The Baroque style that evolved from this movement was to convey an impression of sensual and spiritual, yet naturalistic to the religious images and paintings. Accuracy and Carving, two Italian painters whose styles of paintings arouse into Rome, started the decoration and the monumental painted ceilings of many churches. This started many artists of that time to use vivid colors and luxurious materials to evoke sensual delight (Baroque . In Baroque paintings, the touch was on the dramatic style and use to contrasting light and shadow for deep colors. In all the visual arts, there was a distinctive use on harmony and unity often using religious themes and stories (Baroque Art, 2013). There are similarities and differences in both the Renaissance and Baroque periods and are both unique in different respects. The Baroque period is said to have been generated at the end of the Renaissance era, which progressed to a dramatic and sophisticated form of art. The techniques of the Baroque art period united the techniques and advances used from the Renaissance along with the emotion, intensity and drama of the High Renaissance. The Baroque period continued from the Renaissance with the use of light and color, the focus on realism, strong perspective effects, and religious themes (Baroque period, n. D. ). Two pieces of art that show similarities and differences of the Renaissance and Baroque periods are The Mona Lisa by Leonardo dad Vinci and The Straw Hat by Peter Paul Rueben. Both paintings illustrate a young lady in almost identical poses with a slight grin on their face. The backgrounds of both paintings are mysterious and foggy. The background of the Mona Lisa is different from that of The Straw Hat due to Leonardo dad Vines precise details. His use of colors, dramatics, and intensity in the painting is illustrated from that of the Renaissance Era (Dad Vinci, 1504). In The Straw Hat, Rueben uses no distinct background, and Just focuses on the main subject. The color schemes are differentiated from the deep, dark colors of the Mona Lisa to the bold, daring color tones of The Straw Hat from the Baroque area that makes the image stand out (Rueben, 1625). The Renaissance and Baroque periods were both influential in generating the greatest masterpieces that the art world has seen.

When Communications Undermine Knowledge Management

Abstract Jensen’s 1998 article Communication or knowledge management? highlighted the developing kinship between organizational communications and knowledge management as a balm for mounting employee frustration. The following essay analyzes the state of organizational communications and knowledge management as of 2010.Advertising We will write a custom essay sample on When Communications Undermine Knowledge Management specifically for you for only $16.05 $11/page Learn More The bond between these two disciplines, such as Jensen predicted, has cooled considerably, if indeed it ever did truly form. Reasons for this distance include the dynamic and often fractious relationship between communication, knowledge management, organizational structure and organizational culture. Prompted by what Bill Jensen, president and CEO of The Jensen Group characterized as a misinterpretation of roles on the part of organizational communicators, Jensen’s 1998 article Communication or knowledge management? highlighted the developing kinship between organizational communications and knowledge management as a balm for mounting employee frustration (Jensen, 1998). Jensen’s article highlighted an excessive focus on change announcements and context setting materials amongst organizational communicators at the time and a dearth of â€Å"clear, effective, useful day-to-day information and sense making† (Jensen, 1998). Employees seek â€Å"help in making sense of, using, and leveraging the information around us† Jensen argued (Jensen, 1998). â€Å"We’re seeking the ability to navigate through change for ourselves, but just too much information is buzzing past us to do so† (Jensen, 1998). Jensen urged communicators to shift away from the busy work of â€Å"key messages† and â€Å"town meetings† and focus more on â€Å"performance information† deemed pertinent to employees making decisions on the ground (Jensen, 1998). Jensen proposed a union of communication and knowledge management as the solution; in his words, communication and knowledge management are â€Å"very similar,† however knowledge management remains â€Å"more disciplined about capturing, organizing and tracking what we need to make decisions† (Jensen, 1998). Jensen defined knowledge management in 1998 as composed of â€Å"two basic disciplines: facilitating dialogues [and] organizing data for operations use;† Jensen lamented the absence of both disciplines from communication practice of the time (Jensen, 1998).Advertising Looking for essay on business communication? Let's see if we can help you! Get your first paper with 15% OFF Learn More The following essay analyzes the state of organizational communications and knowledge management as of 2010. The bond between these two disciplines, such as Jensen predicted, has cooled considerably, if indeed it ever did truly form. R easons for this distance include the dynamic and often fractious relationship between communication, knowledge management, organizational structure and organizational culture which Jensen’s jocular and rosy call to action appears to have overlooked. Everything that happens or doesn’t happen in an organization begins and ends with that organization’s culture. Given that organizations operate according to a hierarchy, the effectiveness of organizational communications remains wholly dependent on the communication skills of its leadership (Anaeto, 2010). Similarly, the overall vision and utility its leadership ascribes to organizational communications and knowledge management affects the perceived value of each by the organizational culture as a whole; if organizational communications and knowledge management receive only lip service from the leadership, they will be largely disregarded by employees. Similarly, if both organizational communicators and knowledge man agement professionals compete for credibility within an organization, employees receive conflicting information that serves personal interests, or worse, may feel â€Å"awash in so many change initiatives† (Abrahamson, 2004). Organizational communications undermines and in some cases damages knowledge management when the organization’s leadership either sees no value in it, or lacks the skills to implement it on the highest level of organizational culture. Organizational culture goes beyond language and communication materials, and how an organization’s culture understands (or doesn’t understand) knowledge management will be the determining factor in the overall success of communication. The bias for or against a union of organizational culture and knowledge management appears often in the â€Å"language that people use in their everyday conversation with other employees as well as formal organizational documents and communications† (World Bank, 20 10).Advertising We will write a custom essay sample on When Communications Undermine Knowledge Management specifically for you for only $16.05 $11/page Learn More It is important realize, as Anaeto (2010) astutely observes, that â€Å"it is difficult for culture to develop, survive, extend and generally succeed without communication. It follows therefore that when we talk of an organizational culture, we are looking at what is happening in the organization in terms of communication† (Anaeto, 2010). Organizational communications in essence communicate organizational culture both explicitly through employee communications, and implicitly through codified cultural assumptions about â€Å"how things are done around here,† and more to the point, â€Å"how people get ahead in this place†. Organizations themselves develop their own code of spoken and unspoken language, which typical ties in deeply with job security, promotion and financial reward. Tacit knowledge, the elusive content of employees’ minds that Jensen called â€Å"what we know but [have] not yet ‘captured’ in script- or database-format†¦is still best transferred during†¦communication. It’s estimated that 50 percent to 95 percent of transferred knowledge†¦occurs during oral communication† (Jensen, 1998). This may be true. However what is missing from Jensen analysis is the fact that an organization’s culture will necessarily affect the flow and availability of said tacit knowledge during oral communication. Underlying organizational culture assumptions drive communication. As Anaeto (2010) asserts, â€Å"the language of the organization member is the key to understanding the organizational culture† (Anaeto, 2010). For example, in an organization that promotes competition and in fighting amongst its employees, tacit knowledge becomes personal leverage. As a result, all knowledge, tacit and oth erwise, will be carefully guarded and managed and only shared strategically; in some cases jealously, and in other cases withheld altogether. The degree to which organizational communications can really be â€Å"managed† depends wholly on leadership buy in and support, since employees pattern their behavior, including their communication styles, based largely on their own perception of what type of communication succeeds in the organization (Anaeto, 2010). Incentives for participating in knowledge management then hinges on its perceived value in the organization’s culture. In a team oriented organizational culture, where knowledge sharing occurs freely and the leadership rewards teamwork financially or through titles, then knowledge management will tend to be embraced.Advertising Looking for essay on business communication? Let's see if we can help you! Get your first paper with 15% OFF Learn More Conversely, in an organizational culture that values employee competition, communication and knowledge management activity will likely resemble more of a faà §ade, since employees tend to share only that knowledge that furthers their individual goals as opposed to the goals of the organization. The leadership of any given organization defines its culture, and an organization’s culture defines its communication approach (World Bank, 2010). This reality, though hinted at in Communication or knowledge management, Jensen downplayed significantly and somewhat naively: â€Å"it’s likely that there are many factors preventing you from shifting from communication deliverables to knowledge management practices. Leadership, technology, budgets, staffing or even bad hair days may be legitimate reasons you’re being held back† (Jensen, 1998). A leader who is an effective communicator can balance â€Å"needs to create strong interpersonal relationships and accomplish tasks, maintain a balance between order and chaos within the organization, and use rewards and punishments to motivate followers† (World Bank, 2010). In order for organizational communications to facilitate effective knowledge management objectives, communication and knowledge management must be presented as â€Å"clear elevating goal[s]† for employees, and not simply by the communications department or knowledge management specialists, but by the organization’s leadership itself. â€Å"High performance teams have both a clear understanding of the goal to be achieved and a belief that the goal embodies a worthwhile or important result† (World Bank, 2010). The leader of an organization also sets its mode of communicating; the leader’s communication style of choice will influence the perceived value of knowledge management in the organization. If the leadership communicates the value of knowledge management through organizational communication materi als such as key messages yet employees perceive no action or implementation as a result of knowledge management, it will be seriously undermined and in some cases disregarded entirely. Leadership also defines how communication occurs in the organization. In a centralized network â€Å"information is funneled through a small number of individuals within an organization,† and leaders tend to value a rigid hierarchy within the organizational structure (World Bank, 2010). In such cultures, organizational communications and knowledge management are likely to be in competition with each other for attention from leadership, nullifying any net impact of either discipline on employee’s desire for â€Å"sense making† (Jensen, 1998). Conversely, a â€Å"decentralized network exists when information is shared widely among and flows through many individuals within an organization† (World Bank, 2010). On the whole these types of organizations â€Å"employ relatively f lat hierarchies by relying on flexible emergent communication†¦develop flexible relationships with the network of organizations that go beyond the local country bound network†¦use information technology to coordinate units and members located in different geographic locations†¦[and] emphasize the use of autonomous, self-managing teams† (World Bank, 2010). Organizational cultures of this ilk likely support and nurture organizational communications, and knowledge management becomes a core value of organization’s leadership. In conclusion, Jensen’s vision of a working partnership between organizational communications and knowledge management can materialize only if and when the organization’s leadership encourages such a union. Should the organizational culture place low value on communications and knowledge management, or if the organization’s culture remains deeply hierarchical and lacks the skills and interest to implement organizatio nal communication and knowledge management as a core value of leadership, organizational communications will run the risk of discrediting knowledge management. References Abrahamson, E. (2004). Change Without Pain: How Managers Can Overcome Initiative Overload, Organizational Chaos and Employee Burnout. Cambridge, MA: Harvard Business School Press. Anaeto, S.G. (2010). Managing organizational culture for effective communication. The Social Sciences, 5(2), 70-75. Jensen, B. (1998). Communication or knowledge management? Communication World, 15 (6), 44-48. Web. World Bank. (2010). Organizational communication. Washington DC: World Bank. Retrieved from http://siteresources.worldbank.org/EXTGOVACC/Resources/OrganizationalCommweb.pdf This essay on When Communications Undermine Knowledge Management was written and submitted by user Ayla Velasquez to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Sample Job Application Essay Questions - How To Write Great Essays And Get Hired

Sample Job Application Essay Questions - How To Write Great Essays And Get HiredIf you're in college, job hunting or just in a position that is available, it's very important to take a few minutes and write a sample job application essay questions. One of the more important aspects of applying for a job is developing an outline for a resume. Writing a sample resume will also help you prepare yourself to give the same information during the interview.Using sample job application essay questions is not difficult, but it's important to remember that no two applicants will be the same. So when writing your own, be sure to keep your applicant to the point and make it easy for them to read. Sample job application questions will also have your resume in it that helps your prospects better understand how your life works.Just like any other essay writing, job application questions should consist of a question that they are trying to figure out, a statement, and then a conclusion. Be sure to b e concise and avoid using buzz words or unnecessary words to impress your reader.Many people are intimidated by the thought of writing an essay, so you can help them through this process by following this order when writing your job application essay questions. First, ask yourself what is the main reason for their interest in your resume.Next, give your reader a statement to read about why they should hire you for the job. This is usually what they are looking for to begin with.Finally, give your readers a conclusion about what to expect if they chose to hire you. Avoid getting too detailed, but let them know that your plan is to make your dream job your job and then get hired for it.Following these steps will help you be able to use the sample job application essay questions for applying for jobs you are qualified for. There are many websites that offer free samples of resume writing for job searching and many of them have sample application essay questions that you can easily writ e. If you follow these tips, you'll be well on your way to bettering your chances of getting hired.

Diagnosing Malaria †Case Study

Diagnosing Malaria – Case Study Free Online Research Papers Diagnosing malaria can be missed when there is a significant time lag from exposure and negative initial tests. As clinicians we must always consider the diagnosis in the appropriate clinical setting as a missed diagnosis can potentially result in serious consequences. A 27 year old female student from Nigeria presented with a two day history of headaches, mild photophobia, sweats and fever. She arrived from Nigeria eight months previously and had not been back since. On admission she was unwell with a temperature of 38.5?C, pulse 110/min but otherwise haemodynamically stable. Examination revealed a soft ejection systolic murmur and signs of meningism, but her neurological assessment was otherwise entirely normal. Her initial investigations showed a haemoglobin level of 11.8g/dl, white cell count 3.9109/l, lymphocytes 0.5109/l, platelets 118109/l, C-reactive protein 121mg/l; urea and electrolytes and liver function tests were normal. She was commenced on ceftriaxone 2g daily with a presumptive diagnosis of meningitis. She had a normal CT head, which was followed by a normal lumbar puncture. Two sets of blood cultures and a mid-stream urine sample had no growth after 48 hours. The initial admission pyrexic thick and thin blood film and malarial antigen test (Optimal, DiaMed) were negative. She improved initially with antibiotics and intravenous fluids. 24 hours into her admission, having been reviewed by a number of senior doctors, her working diagnosis was changed to one of a viral illness and plans were made for her discharge. Malaria was felt to be unlikely given that not only was she eight months post exposure for malaria, her blood film and antigen test were negative. However, on the day of discharge she was found to spike a temperature of 38?C and remained thrombocytopenic (108109/l). It was decided that in view of her origin (Nigeria) and the fact that she remained thrombocytopenic, malaria still needed to be considered. Even though a thick and thin blood film and malarial antigen test (Optimal, DiaMed) were negative, we felt three negative blood films were needed before excluding malaria and labelling her as a patient with a viral illness. Interestingly a repeat blood film showed malarial parasitaemia of 5% Plasmodium falciparum [Figure 1]. Her haemoglobin dropped to 9g/dl and platelets dropped to 93109/l over the next two days, which then recovered. She was treated with intravenous quinine (10mg/kg) for 48hrs and converted to oral quinine for seven days followed by three tablets of oral pyrimethamine with sulfadoxine (Fansidar). She was discharged home with a negative parasitaemia. Comment The Office of National Statistics reports increasing international travel in our population with 25 million visitors to the UK and 61 million trips abroad in 2003. According to the Health Protection Agency (HPA) there were 1722 cases of malaria in the UK in 2003, 78% were Plasmodium falciparum, all of which were diagnosed within five months of arrival in the UK. Their statistics also show that 59% of malarial cases in UK are from those of African ethnicity, and patients who were infected in Nigeria contribute one third of all Plasmodium falciparum cases in UK and 2 out of 16 deaths in 2003. Immunity to malaria is acquired slowly, is incomplete and on leaving the infectious environment falls over about 1-2 years. Those who have been out of exposure for greater than 1 year or been born in UK are classed as non-immune. These individuals if exposed usually develop malaria within one month of leaving the endemic area. In contrast those who are from endemic areas and arrive in the UK as an immigrant, visitor or student (our patient) are classed as semi-immune. In these individuals and those who have taken malaria prophylaxis, incubation can be significantly prolonged, and may have milder symptoms. In those countries with high transmission rates, severe disease is usually a disease of the young (1 month to 5 years) or non-immune adults (vast majority of travellers to endemic areas). Children in areas of high transmission often show tolerability of the parasites due to constant parasitaemia without signs of disease, and paradoxically those living in low transmission areas have high clinical disease burden 1. Reviewing the HPA statistics, of the 1722 cases reported in 2003, 52% were visiting family and friends in their country of origin and probably non-immune as they had been born or lived in the UK for some time, 22% were from endemic areas (immigrants, visitors, students), and 26% were almost certainly non-immune (business travel, holiday, expatriates). Diagnosis of malaria in the 22% group, who arrive from an endemic area and are semi-immune, is often difficult because they can present late with clinical malaria, as demonstrated with our patient being in the UK for eight months prior to presentation. Our case was notable in that our patient had an initial negative microscopy and malaria antigen test. The latter is a new method for detecting malaria. It is a rapid dipstick immunoassay that detects circulating antigens of either histidine rich protein-2 of falciparum (HRP-2f) or plasmodium lactate dehydrogenase (pLDH). These are near-patient testing kits that have recently been developed to ease and speed up diagnosis, particularly in places that do not have access to microscopes or trained laboratory staff. The malarial antigen test Optimal (DiaMed) used in this case detects presence of pLDH. This assay can detect parasitaemia levels of 100-200 parasites per ?L of blood, equivalent to 0.002% 2 and has been found to have a sensitivity of 95.3% and a specificity of 100% for Plasmodium falciparum 3. However, a meta-analysis of ten popular brands showed that HRP-2 was more accurate than the pLDH tests 4. Though quick to use and easy to read they are not as accurate nor as good at dete cting species as microscopy using thick and thin films, hence why microscopy remains the method of choice. We believe most general physicians would have felt that on initial presentation our patient was unlikely to have malaria. She presented with non-specific symptoms and signs of meningism; over eight months had elapsed since her return from Nigeria and lastly initial investigations were negative for malaria. Many might have put her presentation down to a viral illness, though she had the characteristic lymphopenia and thrombocytopenia for malaria (sensitivity for thrombocytopenia in those with malaria is 60%, and specificity is 95%) 5. It is noteworthy however that a study in Nigeria found that headache, fever, chills and rigors were the commonest malaria symptoms in adults6. Further, a fact that we all forget is that the HPA advises us to consider malaria in a patient who has been potentially exposed up to 12 months. Finally if the clinical suspicion for malaria is high, three sets of malarial blood films must be taken before suggesting a negative result – easily forgotten by clinicians. In conclusion we would like to reinforce to all clinicians the advice by the Health Protection Agency that it is important to consider malaria due to Plasmodium falciparum as a differential in those who have had malaria exposure in the last 12 months and to always take three blood films if there is any clinical suspicion to make a diagnosis of malaria. Figure 1: Patients blood film showing malarial parasites References: 1. Reyburn H, Mbatia R, Drakeley C, Bruce J, Carneiro I, Olomi R, Cox J, Nkya WMMM, Lemnge M, Greenwood BM, Riley EM Association of Transmission Intensity and Age With Clinical Manifestations and Case Fatality of Severe Plasmodium falciparum Malaria Journal of American Medical Association 2005; 293:1461-1470 2. Palmer CJ, Lindo JF, Klaskala WI, Quesada JA, Kaminsky R, Baum MK, Ager AL Evaluation of the OptiMAL Test for Rapid Diagnosis of Plasmodium vivax and Plasmodium falciparum Malaria Journal of Clinical Microbiology 1998; Jan: 203-206 3. Kolaczinski J, Mohammed N, Ali I, Ali M, Khan N, Ezard N, Rowland M Comparison of the OptiMAL rapid antigen test with field microscopy for the detection of Plasmodium vivax and P. falciparum: considerations for the application of the rapid test in Afghanistan Annals of Tropical Medicine and Parasitology 2004; 98(1): 15-20 4. Marx A, Pewsner D, Egger M, Nuesch R, Bucher HC, Genton B, Hatz C, Juni P Meta-analysis: accuracy of rapid tests for malaria in travelers returning from endemic areas Annals of Internal Medicine 2005; 142(10): 836-46 5. DAcremont V, Landry P, Mueller I, Pecoud A, Genton B Clinical and laboratory predictors of imported malaria in an outpatient setting: an aid to medical decision making in returning travelers with fever American Journal of Tropical Medicine and Hygiene 2002, 66: 481-486 6. Harrison NE, Odunukwe NN, Ijoma CK, Mafe AG Current clinical presentation of malaria in Enugu, Nigeria Nigerian Postgraduate Medicine J. 2004; 11(4): 240-5 Research Papers on Diagnosing Malaria - Case StudyPersonal Experience with Teen PregnancyStandardized TestingResearch Process Part OneWhere Wild and West MeetLifes What IfsThe Relationship Between Delinquency and Drug UseEffects of Television Violence on ChildrenRelationship between Media Coverage and Social and19 Century Society: A Deeply Divided EraMarketing of Lifeboy Soap A Unilever Product

The History of Figure Skating and Ice Skates

The History of Figure Skating and Ice Skates Historians generally agree that ice skating, what we also today call figure skating, originated in  Europe several millennia ago, though its unclear when and where the first ice skates came into use. Ancient European Origins Archaeologists have been discovering ice skates made from bone throughout Northern Europe and Russia for years, leading scientists to posit that this method of transport was at one point not so much an activity as a necessity. A pair pulled  from the bottom of a lake in Switzerland, dated back to about 3000 B.C., are considered to be one of the oldest skates  ever found. They are made from the leg bones of large animals, with holes bored into each end of the bone into which leather straps were inserted and used to tie the skates to the foot. It is interesting to note that the  old Dutch word for skate is schenkel, which means leg bone. However, a 2008 study of northern European geography and terrain concluded that ice skates likely appeared first in Finland  over 4000 years ago.  This conclusion was based on the fact that, given the number of lakes in  Finland, its people would have had to invent a time-saving way to navigate across the country. Obviously, it would have saved precious time and energy to figure out a way to cross the lakes, rather than circumnavigate them. Metal Edged These early European skates didnt actually cut into the ice. Instead, users moved across the ice by gliding, rather than by what we have come to know as true skating. That came later, around the late 14th century, when the Dutch started sharpening the edges of their formerly flat-bottomed iron skates. This invention now made it possible to actually skate along the ice, and it made poles, which previously had been used to aid in propulsion and balance, obsolete. Skaters could now push and glide with their feet, a movement we still call the Dutch Roll. Ice Dancing The father of modern figure skating is Jackson Haines, an American skater, and dancer who in 1865 developed the two-plate, all-metal blade, which he tied directly to his boots. These allowed him to incorporate a host of ballet and dance moves into his skating- up until that point, most people could only go forward and backward and trace circles or figure eights. Once Haines added the first toe pick to skates in the 1870s, jumps now became possible for figure skaters. Today, increasingly spectacular leaps and bounds are one of the things that have made figure skating such a popular spectator sport, and one of the highlights of the Winter Olympic games. Sporting Developments  was developed in 1875 in Canada, although the first  mechanically refrigerated ice rink, named the Glaciarium, was built in 1876, at Chelsea, London, England, by John Gamgee.   The Dutch are also likely responsible for holding the first  skating competitions, however, the first official speed skating events were not held until 1863 in Oslo, Norway. The  Netherlands hosted the first World Championships in 1889, with teams from Russia, the United States, and England joining the Dutch. Speed skating made its Olympic debut at the winter games in 1924. In 1914, John E. Strauss, a blade maker from St. Paul, Minnesota, invented the  first closed-toe blade made from one piece of steel, making skates lighter and stronger. And, in 1949, Frank Zamboni trademarked the ice resurfacing machine that bears his name. The largest, man-made outdoor ice rink is the Fujikyu Highland Promenade Rink in Japan, built in  1967. It boasts an ice area of 165,750 square feet, the equivalent of 3.8 acres. It is still in use today.