Tuesday, December 31, 2019

Importance of the Nutritional Status of an Elderly Individual

Introduction Nutrition is an extremely crucial subject especially to the high risk groups, the elderly being one of them. Elderly people tend to have reduced immunity, physical mobility, cognitive function and mobility. Therefore without these four basic body functions, the person is likely to have poor quality of life. Whatever we consume contributed a bigger percentage to what ails us therefore, it is essential especially for the high risk group, to consumes foods, which are of, significance to their body and which will safeguard them from loss of normal body function (World Health Organization, 1996). Most elderly tend to take supplementary nutrients since; some of them have poor nutrition patterns brought about by many factors, which will be, looked into broadly in this literature. Nowadays the most common cause of killer diseases in our society are those affecting the elderly population and those diseases fall majorly in the non-communicable group of diseases. They include cancers, diabetes, and hypertension among others. Some of these diseases are commence way back before the onset of the aging process. They revolve around a persons lifestyle and nutrition. Most of their causative agents acquired from the persons previous nutrition and lifestyle accumulates with time and during his/her onset years, these harmful substances take advantage of the bodys weak immunity and start to weaken it. Therefore, proper nutrition should not only commence during the later yearsShow MoreRelatedFood Assistance Programs For Food Aid Programs1450 Words   |  6 Pagespopulation in 2030.† As a result of this data an increase in societal level food interventions are important to implement to meet the nutritional needs of the elderly. Food assistance programs can be a solut ion to address this problem. The importance of elders of having the appropriate foods for health and the struggles they have in acquiring these foods suggests that elderly food assistance programs might develop better ways of helping them obtained such foods (Wolfe et al., 2003). Food assistance programRead MoreSurgical Outcomes In Gastric Cancer999 Words   |  4 PagesThe world’s older population continues to grow at an unprecedented rate (7). The prognosis of elderly patients diagnosed with gastric cancer remains poor with high mortality rates persisting for over a decade now (5). Older individuals have traditionally been recruited less frequently into clinical trials (35). Consequently, it remains a challenge to determine whether treatment options have been optimized in this population. Surgical resection with complete surgical margin offers the highest potentialRead MoreMalnutrition: Nursing Theory and Nutritional Status3325 Words   |  14 PagesSocio Cultural Determi nants that Affect Nutritional Status (of elderly above sixty years of age and children below five years of age) in Barangay Banga, Talisay, Batangas Introduction The effects of malnutrition on human performance, health and survival have been the subject of extensive research for several decades and studies show that malnutrition affects physical growth, morbidity, mortality, cognitive development, reproduction, and physical work capacity. Malnutrition is an underlying factorRead MoreMaster Of Nutrition Science Program1540 Words   |  7 Pagesin the university will help to equip the learners with the best knowledge and professionalism that is requires to handles the nutrition related problems both in the industries and the health sector. 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If older persons are complaining about chemosensory function, it should be taken seriously both for the significance and prevalence to the older individual and â€Å"as a possibleRead MoreThe relevance of nutrition in health Essay896 Words   |  4 Pagesï » ¿Ã¢â‚¬Å"Optimum nutrition is needed for optimum health† Nutrition can be described as the science of consuming and utilizing foods in a natural medicinal way so as to provide the human body with optimum health by taking care of the body’s dietary needs. Nutritional science studies how the human body catabolizes and anabolizes certain groups of foods to see how they affect the repair and creation of new and old cells. Good nutrition and a healthy lifestyle, combined with regular physical activity, are essentialRead MoreThe Eating Habits Of Australian Individuals And Families1400 Words   |  6 PagesThe eating habits of Australian individuals and families has changed considerably over the last 20 years. The food choices being made by Australians can be directly linked to their income and nutritional knowledge. Without following the correct recommendations, income and nutritional knowledge has the potential to dramatically impact upon individuals and family’s health and wellbeing. The income of Australian individuals and families is immeasurably affecting their eating habits which is then dramaticallyRead MoreFactors Affecting The Prevalence Of Malnutrition Essay3237 Words   |  13 PagesResearch Question: What factors contribute to the prevalence of malnutrition in elderly? Introduction/Background: Malnutrition is defined as an â€Å"imbalance of nutrients caused by either an excess intake of nutrients or a nutritional deficit† (Furman, 2006, p.76). Malnutrition is increasingly common issue among the elderly population, this is a basis for better understanding considering malnutrition negatively affects the health of the older adult (Furman, 2006, p.77). It impacts morbidity and mortalityRead MoreIndia s Health Issues Of India1259 Words   |  6 Pageshigh morbidity rates, eventually becoming an epidemic making it harder to regulate. Development, socio-economic growth, urbanization, shifting age construction, and lifestyles have positioned India where it is dealing with a rising problem with nutritional issues, non-communicable, and communicable disease. In this paper, I will discuss health issues of India, what health issues are causing the most DALYs, the vulnerable populations affected by these issues, as well as providing key opportunities

Monday, December 23, 2019

John Locke and the Unequal Distribution of Wealth Essay

nbsp;nbsp;nbsp;nbsp;nbsp;It is stated by John Locke that in the state of nature no man may take more then he can consume. â€Å"†¦make use of any advantage of life before it spoils†¦whatever is beyond this is more than his share and belongs to others. Nothing was made by God for man to spoil or destroy. (Locke 14)† Locke then goes on to say, â€Å"God gave the world to man †¦ for their benefit and the greatest conveniences of life they were capable to draw from it, it cannot be supposed he meant it should always remain common and uncultivated. He gave it to the use of the industrious and rational- and labor was to be his title†¦ (Lock 15)† Both of statements can stand alone, each could be argued. For starters, it is not only selfish to take more†¦show more content†¦Which brings us to the head of the serpent. nbsp;nbsp;nbsp;nbsp;nbsp;In Locke’s opinion the idea of fair unequal distribution of wealth came about with the creation of money. Before money, things could not be saved fairly. Over stocking by some would lead to spoilage, and leave others with nothing. Once money was introduced though, this allowed the accumulation of wealth, without waste, so Locke says â€Å"†¦thus came in the use of money- some lasting thing that men might keep without spoiling, and that by mutual consent men would take in exchange for the truly useful but perishable supports of life. (Locke 20).† Now one man could have, â€Å" †¦ a disproportionate and unequal possession of the earth†¦ (And) †¦fairly possess more land than he himself can use the product of†¦(Locke 22)†. The word â€Å"fairly† in that last statement should jump off the page. nbsp;nbsp;nbsp;nbsp;nbsp;When speaking on the state of nature Locke’s main concern is spoilage or waste of commodities, but with the introduction of money he sees this problem solved. When in fact a floodgate for spoilage and waste is opened. Today the market is flooded with products, and products supposed to be better then the other product, the leading brand, and the other leading brand. Combine this with the introduction of digital property such as television and the Internet, all other forms of mass media marketing, and we have a whole new concept of hoarding and spoilage.Show MoreRelatedAnalysis Of John Locke s The Great Gatsby 1326 Words   |  6 PagesLocke makes it clear that one individual does not own or have the right over another individual’s life, due to the equal creation of all individuals under one God (Locke 8). An individual has the right over their own body and laws that encourage one individual’s ownership over another is unjust and not natu ral to humanity (17). Property also plays an important role in Locke’s philosophy because it seems to be an extension of an individual’s right over one’s self. Slavery requires labor and this laborRead MoreIs The Deep Green Resistance?893 Words   |  4 Pagesactions from liberals as John Locke. This organization sees problems that need to be addressed and change, and Locke would - to some extent - support the resistance. Locke is a philosopher who believed in liberty, life, and property. Humans are born with certain rights, and, by the law of nature, are free. He argues that humans are rational beings, who know right from wrong. Humans are individuals who understand that a government is needed to protect their natural rights. Locke justifies government rulingRead MoreThe Racial Contract And Sexual Contract Affect Poverty1495 Words   |  6 Pagesagainst that old fashion mentality that they are inferior, unequal to men. How do the racial contract and sexual contract affect poverty? Using Howard Zinn or other class readings, provide specific examples of what Mill calls: An expropriation contract An exploitation or slavery contract a domination or colonial contract Some ways that the racial contract affect poverty is the ?color-coded distribution of wealth?.1 Most of the worlds wealth is controlled by whites.1 The sexual contract can correlateRead MoreMarx s Views On Private Property1157 Words   |  5 PagesIntroduction English philosopher John Locke and German philosopher Karl Marx seem completely opposed in their views of private property. While Locke believes that private property is a natural right, Marx believes that private property should be abolished. Throughout this paper, Locke’s and Marx’s individual philosophies on private property will be presented and examined. Ultimately, this paper seeks to show the similarities between these thinkers’ viewpoints on private property and demonstrateRead MoreProperty Of The American Political Thought1382 Words   |  6 PagesIn particular, John Locke`s writings and thoughts have become the most influential on early America`s political thought. In fact, Locke`s Two Treatises of Government is the fundamental work that includes the arguments against the abuses of the Crown, principles of limited government, violation of national human rights, and the rights to revolution. In this case, the Americans read Locke exactly in this contex t, as it fully reflected the early American conceptions of property. Locke`s theory of propertyRead MoreRawls Theory Of Justice1905 Words   |  8 Pages Rawls Theory of Justice Ming Chi Wang 36979110 University of British Columbia John Rawls in his work, â€Å"A Theory of Justice,† aims to make up a theory that will rivals intuitionalists and utilitarianism, which seeks truth in morality that cause results in maximizing utility for the maximum number of people. Rawls’ theory of justice is a distribution theory that maximizes primary goods for the worst outcome an individual could be in. By primary goods, Rawls informsRead MoreRousseau s Views On Private Property2452 Words   |  10 Pagescan be understood as a response to John Locke’s theories regarding property – and especially to Locke’s labor theory and the government’s role in it (assumption based on the similarity of their discourse). 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Central to this ideology is the notion that inequality of wealth is inevitable, and is justified through the correspondence of differing social responsibilities. Burke a political philosopher who challenged the French Revolution as destructive and counter-productive believed Europe was already representing a flourishing

Saturday, December 14, 2019

Term Poverty Reduction Programs Free Essays

The proportion of households living below the official poverty line has declined slowly and unevenly in the past four decades, and poverty reduction has en much slower than in neighboring countries such as the People’s Republic of China, Indonesia, Thailand, and Viet Name. Economic growth has gone through boom and bust cycles, and recent episodes of moderate economic expansion have had limited impact on the poor. Great inequality across income brackets, regions, and sectors, as well as unmanaged population growth, are considered some of the key factors constraining poverty reduction efforts. We will write a custom essay sample on Term: Poverty Reduction Programs or any similar topic only for you Order Now Poverty and inequality in the Philippines remains a challenge. In the past four decades, the proportion of households living below the official poverty line has declined slowly and unevenly ND poverty reduction has been much slower than in neighboring countries such as the People’s Republic of China, Indonesia, Thailand, and Viet Name. Economic growth has gone through boom and bust cycles, and recent episodes of moderate economic expansion have had limited impact on the poor. Great inequality across income brackets, regions, and sectors, as well as unmanaged population growth, are considered some of the key factors constraining poverty reduction efforts. II. Definition of Terms Poverty- is scarcity, dearth, or the state of one who lacks a certain amount of material possessions or money. Unemployment- occurs when people are without work and actively seeking work. GAP- Gross domestic product (GAP) is the market value of all officially recognized final goods and services produced within a country in a year, or other given period of time. GAP per capita is often considered an indicator of a country’s standard of living Corruption- in philosophical, theological,or moral discussions, corruption is spiritual or moral imp rutty or deviation from an ideal. Corruption may include many activities including bribery and embezzlement. Government, or ‘political’, corruption occurs hen an office-holder or other governmental employee acts in an official capacity for personal gain Tax- is a financial charge or other levy imposed upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many administrative divisions. Taxes consist of direct or indirect taxes and may be paid in money or as its labor equivalent. Population growth- is the change in a population over time, and can be quantified as the change in the number of individuals of any species in a population using â€Å"per unit time† for measurement Ill. Outline Poverty in the Philippines: Causes, Constraints, and Opportunities comprehensively analyze the causes of poverty and recommends ways to accelerate poverty reduction and achieve more inclusive growth. The report provides an overview of current government responses, strategies, and achievements in the fight against poverty and identifies and prioritize future needs and interventions. The analysis is based on current literature and the latest available data, including the 2006 Family Income and Expenditure Survey. The main causes of poverty in the country include the following: low to moderate economic growth for the past 40 years; owe growth elasticity of poverty reduction; weakness in employment generation and the quality of Jobs generated; failure to fully develop the agriculture sector; high inflation during crisis periods; high levels of population growth; high and persistent levels of inequality (incomes and assets), which dampen the positive impacts of economic expansion; and Recurrent shocks and exposure to risks such as economic crisis, conflicts, natural disasters, and â€Å"environmental poverty. Key factors that worsen poverty in our country Economic growth did not translate into poverty reduction in recent years; Poverty levels vary greatly by regions; Poverty remains a mainly rural phenomenon though urban poverty is on the rise; Poverty levels are strongly linked to educational attainment; The poor have large families, with six or more members; Many Filipino households remain vulnerable to shocks and risks; Governance and institutional constraints remain in the poverty response; There is weak local government capacity for implementing poverty reduction programs; Deficient targeting in various poverty programs; There are serious resource gaps for poverty reduction and the attainment of the Megs by 201 5; Multidimensional responses to poverty reduction are needed; and Further research on chronic poverty is needed. Other cause The incomplete land reform aiming at overthrowing the traditionally unequal agrarian society coupled with lack of support for farmers has been a long-lasting flaw in the governments’ development policies that can still massively reduce poverty in the Philippines. Thus, the role of the state remains central to redistribute more equally the wealth created in the country, in order to avoid leaving the poor behind. Supporting the extremely poor must be seen as a long-term investment and counterbalanced with future gains. However, mistrust in the government combined tit corruption and/or incompetence makes the overall task much harder, even though it has led to the rise of militant movements that speak in favor of farmers to build fairer trade systems. In a strange way, another problem for the Philippines is that, in spite of having embraced liberalizing and international organizations’ rules, they have now ended up less integrated in the world economy than other Asian countries. For instance, import tariff on rice makes it one of the rare exceptions in WTFO, although understandable when you see how important rice is to the livelihood f millions of Filipinos. However, recent research on food price increase has shown that tariffs do not help protect farmers and instead increases poverty in both rural and urban areas. That’s because, even if imported rice can compete with domestic rice, the competition results in an overall reduction in consumer prices that is good for everyone. Moreover, with the right support, it helps identify which farmers need help and training so that they can either better manage their rice production or diversify their crops. Effects of poverty in the Philippines Rapid Population Growth Given that the population of the Philippines is increasing at a rapid rate of 2. 36% per year, it can be translated as an increase of more than 5,000 people daily in a country, which already has an increase of more than four million poor people since 1985. An 1985, the absolute number of people living in poverty was 26. 5 million. This increased to 30. 4 million in 2000 and from 2006 to 2009, increased by almost 970,000 Filipinos from 22. 2 million to 23. 1 million. As the Philippines have financially limited resources and a high poverty rate, the rapid increase in population has become a robber because there is an already insufficient resource to support the population, which leaves much fewer resources to improve the economy. From 2003 to 2006, even though the Philippines experienced above-average economic growth, the poverty incidence actually increased as a result of its population growth rate. Unemployment Poverty reduction has not kept up with GAP growth rates, largely due to the high unemployment rate, high inflation rate and wide income inequality. From 2000 to 2009, the economy of Philippines grew by 3. 2% on average annually, which was on par with the economic performance of its neighbors. However, this recent growth did not translate into more Jobs. Unemployment in the Philippines has been high in comparison to its neighbors, at around 7. 5% to 8. 0% since 2006. As the world’s second largest archipelago, the Philippines have faced difficulty in Job creation due to its inability to attract more foreign, direct investments. Died Gunrunning, whom is the Central Bank Deputy Governor, mentioned that while capital flows are turning to the emerging markets, foreign, direct investments to the Philippines remain relatively low due to the weak investment climate. The Philippines have hefty business procedures, or tax and customs administration, weak protection against expropriation and high-energy cost. Therefore, the poverty rate remains constant over the years. There is a lot of poverty in the Philippines. Some people, called â€Å"squatters,† live near trash mounds and scavenge through the rubble to find materials that they can re-sell. Many are living in extreme poverty and unsanitary conditions. One of the effects this impoverished lifestyle has on them is an extremely short life expectancy. But there are some rays of hope. For one, slow but steady economic improvements are providing Jobs in places like call centers. Secondly, charitable organizations like the Philippine Aid Society are growing and working hard to fight poverty. For those who want to do their part to help, consider a financial donation to one of these charities. Some solution for Poverty in Philippines Major Government Reform Removing of corrupt government officials Create more Employment Opportunities Call for help from the foreign countries for assistance in ending poverty ‘V. CONCLUSION Protecting the â€Å"pre-poor† Aside from the fact that over 1/3 of the population lives in poverty in the Philippines, experts have also observed that a good 50% of households are in a precarious tuition vulnerable enough to fall into poverty if a minor financial setback happens. Hence, the government must not Just take care of the poor, but also make sure that millions more don’t fall into poverty. Prevention is a must, if they want to prevent the problem from getting much bigger. Precariousness is usually worse in rural areas, even though many urban Filipinos are often at risk of falling into poverty as well. This shows that if urban poverty in the Philippines is much lower than rural one, there is a constant risk that it gets much bigger since many households are too vulnerable to economic shocks. Also, a characteristic of these precarious families is that they tend to have more kids than the non-precarious ones. Therefore, guaranteeing access to education and contraception are things that the government must focus on for its poverty prevention plan End import tariff, reduce poverty in the Philippines The other main problem slowing down efforts to tackle poverty are tariff (I. E. Taxes) on imports. Although they were created to protect local production, they ended up having the opposite effect. Tariff has made it more expensive for local producers (both in agriculture and industry) to import much-needed input for production. Therefore local production has stalled and resulted in more expensive prices for everyone. And in the end, many Filipinos were eventually buying foreign goods anyway as they’re (sometimes) cheaper and more diverse. In the sass, the government has started reducing tariff which decreased the price of energy (e. G. Oil and coal) and eventually reduced poverty as other prices fell as well. The government made up for the loss in revenue by implementing a carbon tax that also helped protecting the environment. Indeed, for a while cheaper oil also meant more pollution as the population used more machines. In the end, revenue from the carbon tax proved even higher than that from tariff. As a result, the excess of money led to lower taxes on the population and thus less poverty in the Philippines too. V. RECOMMENDATION Corruption is Just one of the factors in these problem but we must work together in order to end it. There are many ways to help the poor and end the poverty in our country. But it is not Just the problem of the government it is also the problem of all Filipino people. We as a the citizen of this country must work our way to establish ourselves by educating our minds in developing our personal lives and by this we an as a country rise to the challenge of ending poverty. How to cite Term: Poverty Reduction Programs, Papers

Friday, December 6, 2019

Ethical and the Legal Complexities-Free-Samples for Students

Questions: 1.Using the American Accounting Association (AAA) Ethical decision model explain the Ethical Issues involved here and recommend a course of action for Jacqui. 2.With reference to relevant case law, prepare a report for the Managing Partners of MYH on the strength of any negligence case that Oasis might bring against MYH. Answers: Introduction American Accounting Association (AAA) is seen to be having a reputable history for being a premier community of the accountants in academia. The membership diversity has been further able to create an environment with the appropriate collaboration and innovation (George et al., 2014). The report will be addressing the different types of the ethical and the legal complexities which need to be considered in the audit division at MYH. The main consideration for the recommendations has been implemented with the use of AAA standard. The latter part of the report has been further able to state on the various types of the concerning issues which areas seen to be associated to the application of the prepared recommendations for the managing partners of MYH and based on the relevant case study. 1.AAA Model Determination of Facts The given study is seen to be based on the MYH accounting firm, which has been seen to be mainly operating in NSW and Queensland. Morgan Fertilisers has been identified as one of the reputable client of the company, with the main operations in Tamworth and Toowoomba. The client has been seen to be changing the contractor for waste management related to Dumparound Ltd. A senior auditor has been seen to be knowledge of the activities of the community activities and she is aware of the fact that council are investigating Dumparound Ltd. in order to determine the toxic waste in one of the sites (Azimi Naim, 2015). Identification of ethical issues The various types of the ethical issues has been seen with Morgan Fertilisers Pty changing the contractor to Dumparound Ltd. for the purpose for waste management. The important consideration of ethics has been further raised by Jacqui Leak, who is aware of the Dumparound being investigated by the local council for toxic waste level. It has been further that Morgan Fertiliser and Dumparound contract has not specified for the damages nor signed by Dumparound. This particular contract is seen to be held for 3 years and Jacqui is substantially concerned about the implications. Identification of major principals and rules, values The prevailing ethical issue and the legal problems have been identified with the AASB 102 on valuation of inventories. The various types of the considerations of the valuations needs to be recognized as per the terms of asset and the same needs to be carried over for the revenue recognition. The main APES code applicable is APES 110 Code of Ethics for Professional Accountants has been seen to be applicable with Section 310 conflicts of interest. As per this application the members of MYH, they are expected to support the different types of the activities related to the support the legitimate and the ethical objectives. This has been seen with the application of the relevant procedure in the organization. Specification of the alternatives The primary specification has been considered with the evaluation of whether the adjustment in the inventories and the inventories between the year ending and the dates associated to the physical count is seen to be appropriately recorded. Furthermore, the auditor needs to provide the analysis as per the inward and the outward movement of the stock as per the date of cut off and this is done as per the count date. This is established as per the validity of the date as per the year date. Comparison of values and alternatives The values have been further seen to be compared based on the application of APES 110 Code of Ethics for Professional Accountants. This particular section is seen to be applicable as per the Section 310 conflicts of interest vs. AASB 102 on valuation of inventories. The alternative APES ruling has been further based on the responsibility of the member to employ the organization with the particular needs which has been seen to be considered as per the supporting needs of the organization. As per the rulings of AASB 102, the important considerations have been based on measuring of the net realizable cost or value of the asset which is carried forward as per the revenue recognition. The cost of the inventories has been further seen to be considered as per the different types of the evaluations which are seen to be relied on the factors which are specific with making the assets ready for use. Identification of the alternatives access the consequences If the value of the inventory is seen to be overvalued, the different types of the considerations made for the net income needs to be evaluated based on the gross profit of the company. The overvaluation of the retained earnings is further seen with the need to be overvalued based on the considerations of the retained earnings. The equity value and the total assets is related to the current assets and total assets, which may be overvalued based on the retained earnings. Recommended Decision Oasis Ltd can bring forward the negligence charged in terms of the audit of MYH. However, this needs to be considered as per the various types of the consideration which has been seen to be based on the evaluation made as per the sole decision taken by the company to deal with the given case. 2.Report for the managing partners of MYH The various types of the consideration made with the APEs and the AASB 102 has been seen to be based on the various types of the consideration which has been seen to be related to the error in the valuation of the inventory and the cost of the recognition of the assets, which has been carried forward with the revenue recognition. The various requirements of the inventory need to be measured as per the realizable value or cost, whichever is lower. The main cost associated to the inventory has been further seen to be related to the conversion cost, purchase cost and the various types of the cost which has been related to the making the asset as per the specified purpose. It further noted that the inventory cost is not expected to be recovered as per the evaluated expenses for the completion of the assessed expenses to the various types of sales policy. The important assumption for the recording of the inventories has been based on the realizable amount is considered to be reliable in n ature. This amount should not be carried in terms of the excess amount realized from the sales amount. In case of the overvaluation of the inventory the gross profit needs to be overstated. The primary impact needs to be overvalued with the retained earnings, equity of stockholder and the retained earnings. The net income has been seen to be considered for overvaluation of inventory with lower amount of the cost of goods sold which is charged for the revenue. The inflated amount of the net profit has been indicated with the equity of the retained earnings and stakeholders. Due to the overvaluation of the accounting period and the inventory, the accounting period has been changed with the starting of the inventory with the finishing of the accounting period. This has been further seen to be taken into consideration with the starting of the inventory towards the completion of the accounting period and has been further considered in the beginning of the inventory. This has been achieved in the given time frame. The main period of the cost associated to the goods needs to be considered fo r COGS. As this value is seen to be too high, this will be too high, this will be able to bring the period of the net income considered with the low amount of gross profit. Based on the given case of Morgan Fertilisers, they has been identified to be carrying high value in the inventory and the same has been reflected in the balance sheet of the company after being taken over by Oasis Ltd. Despite of this, two months later the inventory of the company has been seen to be overstated. It has been further discerned that more than 50% of the inventory was obsolete and this was not supposed to be included in the valuation count as per the inventory. The different considerations of the inventory are based on the actual value. Furthermore, MYH needs to consider the valuation of the stock with the valuation of the management. The confirmation of the physical count of the inventory is responsibility of the management for the entity. The main duty of the management has been further based on the strategy of checking of the inventory, once in every year for establishing the financial statement. The auditor needs to do a complete review for the technique get the proper and suitable consideration of the audit confirmation and tallying of the same with the physical inventory. In addition to this, the auditor needs to be present to inspect and make a survey around the management for recording of the changes as per the dependability of these procedures. The auditor is not allowed to opt for the inventory count which is seen to available for the alternative measures and the adjustment made in the inventory. The auditor needs to review on the different types of the internal control and management information to do internal control and recounting, tagging, stock sheets and the identification of the various types of non-moving and obsolete items. He also needs to account for the procedures for the valuation based on the WIP along with the inventory movement. The general rule of the auditor has been seen with liability towards the third party and the clients. The third party considerations have been stated below as follows: The truthfulness of the financial statement has not been depicted The auditor may has recklessly or intentionally ignored the facts, which is een to be untrue The errors has been committee in the preparation of the final accounts As per Esanda Finance Corporation Ltd v Peat Marwick Hungerfords (1997), case the corporation lent the money based on audit report. However, there has been default of the payment which has been further identified as the breach of mandatory accounting standard. Conclusion Based on the study although MYH verified the stock correctly, it accepted the valuation, but the management did not consider this due to obsolescence of the stock. The evidence of Oasis Ltd. has significantly considered under pressure and the completion of the audit in the limited time period. Reference Azimi, D., Naim, M. (2015). Impact of Organization Internal Factors on Ethical Intensity of Accountants in Afghanistan. Clayton, B. M., Staden, C. J. (2015). The Impact of Social Influence Pressure on the Ethical Decision Making of Professional Accountants: Australian and New Zealand Evidence.Australian Accounting Review,25(4), 372-388. George, G., Jones, A., Harvey, J. (2014). Analysis of the language used within codes of ethical conduct.Journal of Academic and Business Ethics,8, 1. Martinov-Bennie, N., Mladenovic, R. (2015). Investigation of the impact of an ethical framework and an integrated ethics education on accounting students ethical sensitivity and judgment.Journal of Business Ethics,127(1), 189-203.