Misuse Of Opiates Health And Social Care Essay

Misuse Of Opiates Health And Social Care Essay The misuse and abuse of illicit and prescription opiates is a growing problem in the United States. Even though Americans make up less than 5 percent of the worlds population, we consume close to 100% of the worlds supply of hydrocodone and nearly 80% of the worlds supply of legal and illegal opiates . Because of the vast availability of drugs and its impact on many facets of healthcare and the economy, it is imperative that health care providers and policy makers understand what drugs are being abused, who uses these drugs, where the drugs come from, and the health and economic burden on the United States. It is becoming exceedingly important for those directly involved with substance abusers to understand the physiological consequences, psychosocial consequences and withdrawal consequences of drugs. Opiates and opiate derivatives in particular, whether illicit (such as heroin) or prescription (such as Oxycontin) are being heavily abused across the country. These drugs can have serious health implications during use and during abrupt cessation (detoxification or withdrawal). This paper will present a review of the literature on the epidemic of heroin and prescription opiate abuse. Through a critical review, concepts such as the prevalence of the problem, the physiologic consequences of abuse, the current trends in management of the problem and implications for nursing and healthcare will be explored. Background Before proceeding, it is important to briefly discuss the basic pharmacology of opiate drugs. Opiates, otherwise known as narcotics, include the drugs heroin, morphine, codeine, oxycontin, hydrocodone, methadone and other chemically-related derivatives. All opiates are considered dispensable only by prescription in the United States with the exception of heroin, which is illegal in all circumstances. Opiates wield their effects by activating pleasure centers in the brain. The neurobiochemical model of addiction suggests that over time, the brains chemistry changes so that it yearns for the substance when it is not there and can produce physiologic effects of withdrawal when stopped. Heroin for example, which is chemically-related to morphine (the chemical name for heroin is diamorphine) readily crosses the blood-brain barrier to cause a rapid spilling of dopamine into the dopaminergic receptors of the brains neurons. For this reason, the drug is easily addictive and absence of the dr ug causes a sensation of craving and can cause feelings of illness, such as nausea and diarrhea, when stopped abruptly. . Prevalence of the Problem Several researchers in the nursing, allied health and economics disciplines have explored and discussed the prevalence of prescription opiate abuse and hypotheses of the origin of the problem. However, there is a large gap in the literature related to the prevalence of illicit drug abuse (heroin) among different populations. The prevalence data for heroin abuse in the US is largely reported by national survey trends, such as the National Institute of Drug Abuse (part of the National Institutes of Health) Survey on Drug Use and Health (NSDUH). Even so, the massive survey document pays little attention to the problem of heroin abuse and reports only two percent of the 67,500 survey respondents using heroin in the month preceding the survey (National Survey on Drug Use and Health, 2009). The etiology of prescription drug misuse and abuse is discussed more heavily in the literature than is heroin abuse. According to the NSDUH, in 2009 4.8% of the survey respondents aged 12 and older reported using prescription opiates for non-medical reasons. Of those, over 55% reported obtaining the drug for free from a friend or relative, and 4.8% reported purchasing the drug from a dealer on the streets (National Survey on Drug Use and Health, 2009). Researchers at Columbia University surveyed adolescents aged 12 to 17 in 2005 and found that 9.3% reported the misuse of prescription opiates over the past month. In exploring the adolescents motives for abuse, the researchers found that the most commonly reported motives were ease of attainment and affordability . Among young adult college students, prevalence of non-medical prescription opiate abuse has been reported between seven and nine percent in the past month to twelve to fourteen percent lifetime prevalence . One of the most at-risk groups for misuse of and addiction to prescription opiates is the chronic pain population. When used appropriately, opiate pain medications are a gold standard of care for serious pain-related conditions (such as post-operative pain, neuropathic pain and so on). In an effort to better manage pain, the number of prescriptions for opiate medications increased 154% in the ten-year period from 1992 to 2002, even though the population of the United States increased by only 13% . Although prescription opiates have been used to treat pain and improve the quality of life among acute and chronic pain patients, the advent of the drugs misuse has led to a wide body of literature on prescriptive practices and monitoring of opiate drugs. There delicate balance between managing pain adequately and the risk for misuse, addiction and diversion has been discussed in the literature recently, largely among the adolescent/young adult and chronic pain populations. Although there is a general lack in the literature of the number of people prescribed opiates for chronic pain . There is a large body of literature which suggests that the increased number of prescription opiates for chronic pain patients has contributed significantly to the drug abuse problem. In studies to investigate the use of prescription opiates for chronic pain, it has been found that pain treatment plans are sparse, good documentation on the patients health history and history of substance abuse is rare, and opiates are sometimes improperly utilized or not indicated at all . Health Consequences of Opiate Abuse Both prescription and illicit opiates have the potential to exert a myriad of acute and chronic negative health effects for the user. Neurological decline, vision changes, cardiac abnormalities, vascular complications, pulmonary disorders and mortality have been studied and reported. In a study of over 500 opiate addicts, electrocardiographic changes were documented in 61% of the sample. These ECG changes included ST-segment elevation, which may indicate ischemic heart damage (or lack of oxygen-rich blood to the myocardium) and QTc prolongation (seen mostly with methadone addicts). Prolonged QTc intervals may lead to inappropriate triggering of the ventricles and may lead to potentially lethal ventricular tachycardia . The use of heroin and other drugs by injection with non-sterile or reused needles may produce powerful toxins in the bloodstream leading to endocarditis, left ventricular hemorrhage and death. Researchers in Ireland reviewed the autopsy findings from eight cases of heroin users and found rapid fatal illness caused by the endotoxin Clostridium novyi which caused fatal subendocardial hemorrhage, spleen enlargement and pulmonary edema in all of the subjects studied . Heroin can cause significant acute peripheral and central nervous system complications such as neuropathy and hearing loss. In a study six of intravenous and intranasal heroin users admitted to the hospital for acute illness, five had documented rhabdomyolysis between three and 36 hours after administration of the drug. In each of the five cases, there was no documented trauma. Typically rhabdomyolysis occurs after a traumatic, compression-type injury where enzymes spill into the musculature and cause rapid neurological decline, loss of muscle tone and coma. In each of the subjects studied, no trauma or compression injury occurred . In a group of patients with a reported history of speedballing (or mixing heroin and cocaine), 2 of the 16 studied experienced sudden, bilateral sensorineural hearing loss four hours after speedballing which resolved within three days. One additional participant experienced sudden hearing loss after speedballing but unilaterally. The mechanism by which th e hearing loss occurred was described as a possible cochlear toxicity or autoimmune reaction related directly to the drugs . Injection of drugs of any type can cause vascular complications, skin and soft tissue infections and infectious diseases such as hepatitis and HIV . In the most severe cases, opiate abuse may lead to death, generally from overdose. Heroin has been related to 1.65 deaths per 100,000 people in the Florida population alone over the last decade and in Alabama between 1986 and 2003, a review of medical examiners reports revealed those whos cause of sudden death was undermined were 5.3 times more likely to have a history of drug abuse . Researchers in the United Kingdom have further investigated heroin deaths and concluded that overdose related to heroin rarely occurs after the use of heroin alone- in 50% of the cases they reviewed, alcohol was also involved . Although studies have been published on the health effects of abuse itself, a review of nursing, medical and allied health literature shows a significant lack of studies on the health consequences of withdrawal (abrupt cessation) of opiate drugs. Several studies have been found relating to the use of pharmacotherapy to treat opiate addiction (such as methadone and similar programs) but no studies have explored the physiologic effects of withdrawal without medication assistance. Searching online databases for relevant articles on opiate withdrawal does not yield any studies other than those using medication-assisted withdrawal therapies (such as methadone and buprenorphine). This is important to populations such as inmates in a correctional facility where pharmacotherapy is not generally used during detoxification and requires further attention . In sum, the potential health-related consequences of opiate abuse can negatively affect a myriad of body systems. The risk of potentially fatal infectious disease, neurological and cardiovascular complications and death by overdose creates a public health problem that demands attention. Health care providers in all arenas must be able to rapidly and appropriately identify those at risk. Implications for Advanced Nursing Practice Nurse practitioners are allowed prescriptive authority in almost any state across the country. Depending on the practice setting, they may prescribe opiates to treat pain. Opiates are the gold standard for treating moderate to severe pain in both acute and chronic pain syndromes . There has been some discourse in the literature on the dilemma to treat or not to treat pain with opiates. On the one hand, effective pain management is not only ethical but also opiates are effective for many patients for pain management and on the other hand there is a fear of misuse, dependence and addiction issues . The ability for advanced practice nurses to identify drug-seeking behavior, issues with addiction and possible diversion of opiates is crucial to the problem of opiate abuse. As it has been documented in the literature, diversion of prescription opiates generally occurs with the patient selling, trading or giving away the medication to another. According to Annie Gerhardt, emergency room nu rse practitioner, drug seekers become victims of their own disease, becoming involved in a tangled web of addiction, drug-seeking, drug diversion and criminal behavior that escalates over time with increased drug use . Gerhardt (2004) suggests monitoring patients treated with opiates for refilling meds before their follow up appointments, patient reports of losing medications, attempting to see different providers for pain medications (which can usually be identified by pharmacies), and scamming providers for more medications by complimenting the provider or the office staff or displaying increased levels of pain in order to procure more medication. When prescribing opiates to treat pain in patients already known to have addiction issues, using sustained-released formulations may reduce dependency while adequately treating pain. Sustained-release formulations usually have a reduced street value and are less likely to be sold and diverted, and the withdrawal from sustained-release op iates is typically not as severe . In terms of advanced practice nursing, prescribers have the unique ability to screen for potential addiction issues, monitor those who are prescribed addictive medications and potentially control diversion of those medications to others for whom they are not prescribed. Ultimately, the knowledge of drugs of abuse and health-related consequences is important for nurses at all levels to possess. Implications for Research To further add to the body of literature on the subject of opiate drug abuse, addiction and withdrawal, several areas still need to be explored. First, patterns of drug use in individual populations and communities should be investigated. The types of drugs most commonly used, the routes of administration of these drugs and their negative health-related consequences should be studied in a variety of communities, both urban and rural, to gain a better understanding of the patterns of use across the country. More research is needed beyond simple prevalence studies on the number of people who use to expand on the actual patterns of abuse. Similarly, the psychosocial consequence of drug use across different populations needs further investigation in order to articulate the negative impact on individuals and communities. Because the abrupt cessation of opiate drugs without medication assistance occurs frequently in specific settings, more research needs to be done on the physiological effects of non-assisted detoxification. The patterns of symptoms of withdrawal and negative health effects among populations such as the incarcerated and the hospitalized need to be explored. The potential for the development of evidence-based protocols for the management of abuse and withdrawal in these settings can occur once the patterns of symptoms and health consequences are documented. Conclusion In sum, the problem of drug abuse (which extends far beyond even opiate drugs) has been reported in multiple sources, and prevalence studies seem rampant in the literature. However, much more work needs to be done on the consequences of drug abuse from a healthcare perspective across a variety of populations in different settings to begin to understand the impact of drugs on communities.

Examining Historical Document of the Pinkerton National Detective Agenc

Butch Cassidy and his gang of outlaws have had a profound effect on America during the late 1800s. Because of this infamous â€Å"Wild Bunch,† the famous Pinkerton National Detective Agency produced many wanted ads for these criminals. One of these timeless works was made by the Pinkerton Agency and ended up in the hands of my college's library. This piece of historical literature dates back to about hundred years ago which has descriptions of each of Butch Cassidy and others who rode with him on his adventurous, risk taking journeys around the country. This antique piece of paper is very significant for it’s time period and is in still decent shape. Other than some tears around the corners, you can still read the entire page without a problem. This document has aged well, but still has changed its color to a brownish-beige. It also looks as if it was in either a book or a newspaper made to notify Americans of the crazed outlaws on the loose. A printing press was used to make this notification for the Pinkerton Agency, which was an astounding invention of its time to speed up the process of getting newspapers out to the public. To track down the famed â€Å"Wild Bunch,† the Pinkertons set this document with detailed descriptions of each outlaw with their picture and name underneath it. This particular antique was produced on Opera House Block in Denver Colorado. With the Pinkerton’s report, this helped catch some of the most vicious outlaws of their time. There were many men in the gang that terrorized the wes tern frontier, but the most notorious six were named and described on the document. George Parker, Harry Longbaugh, Camilla Hanks, Harvey Logan, Ben Page 2 Kilpatrick, and William Carver were all mentioned with their... ...y stole $97.00. Another important name mentioned was Ben Kilpatrick who was a native Texan, but eventually Page 5 left home and ventured into Wyoming and Utah. This is where he met Elzy Lay, who was a good friend of Butch Cassidy. Lastly, was William Carver who was also a native Texan who went by the name â€Å"B.L.† Carver. He began his life working on a ranch as a cowboy, but soon turned to the malicious ways of Butch Cassidy. He met Butch Cassidy while at a hideout called the Robbers Roost in Utah and rode with them until his death in 1901. In conclusion, this reckless group of men were constantly a focal point of their capture by the famous Pinkerton National Detective Agency during the late 18th century. With this piece of profound literature, we know a little more about our past and what it was like for these men during the time of the old wild west.

Analysis of Customer Service Problem of Best Buy

Introduction Overview of the task The task of this essay is to have a research in person to pay a visit on Best Buy to discover its potential marketing problem, anticipate the consequences and provides potential solution to this problem, which from my perspective, is bad customer service. Purpose and structure of the essay The purpose of this essay is to explore the potential marketing problem of Best Buy to provide solutions to its problem.In order to make the essay more complete, this essay will first start with the brief introduction of the Best Buy, and then a personal experience of visiting the Best Buy shop will be displayed to have an analysis of the potential problem- bad customer service. What to follow is the anticipation and analysis of the potential influence and consequence of the problem. Subsequently, solutions and recommendation will be put out to tackle the problem. Brief Introduction of the Best BuyBest Buy is a giant retailer of entertainment and technology product s and services with operations in the multiple countries- United States, China, Europe, Canada and Mexico. The Best Buy generates more than 45 billion dollars annual revenue through brands family and partnerships such as Magnolia Audio Video; Audiovisions; Best Buy; Future Shop; Geek Squad The Car phone Warehouse; Napster; Jiangsu Five Star; Pacific Sales; The Phone House; and Speakeasy.The company is made up by about 155,000 employees who have applied their capabilities to bring benefit to the company and added value to customers through various means, for example, online communities, call centers, in-home solutions, retail locations, and websites, and product delivery. Problem of the company On March 29, 2012, the earning news released by the Best Buy which is lower than expected has revealed the trouble of this giant electronics retailer. It is said that Best buy is going to fire four hundred employees and ended up to fifty stores.Best buy, the last standing electronics blames it s difficulties on fierce online competition, for example with Amazon. com. It says that Amazon keeps stealing its business with lower price due to its sales tax free (The Crossing of Marketing and IT, 2012). One joke even goes that Best Buy and Wall-mart have became the showroom for the Amazon. What show rooming means? It means that customers walk in to a Best Buy / Wall-mart/ Sears with the only purpose to check out the real product and compare the prices with the online prices so as to buy a product in other places with cheaper price.This is the dilemma and big problem for most of the brick and mortar retailers like Best Buy. The show rooming and price competition with online-stores should take most part of the duty for the declining profit problem of Best Buy. But it is from my perspective that the failure of Best Buy is a self-inflicted woes rather than an external hurt due to its bad customer service. The much-publicized Christmas fault of Best Buy has exposed the customer serv ice problem. Three days before Christmas last year, Best Buy informed 30,000 awaiting customers of cancelled order due to â€Å"a combination of software and process issues† (24kmarketing, 2012).There is no need to say that such kind of fault will kill any types of retailers. To make things worse, it took approximately three weeks for CEO of Best Buy – Brian Dunn to make an apology for this event, which has added the oil on the flame of fury of customers. The consequence is evident with shares of Best Buy falling by 34% to about $30, Since Thanksgiving. On June 14, Best Buy also announced earnings of 35 cents a share which is a penny lower than last year (Alpha, 2012). What’s more, my last experience of visiting the Best Buy shop has given more proof of it customer service problem.Last week, I went to one of the stores of Best Buy, when I was looking for the things I wanted, the salesperson keeps roaming around me and kept fixed eyes on me which made me quite un pleasant. After a while, he asked me about my needs, however, the guy just knew nothing about the things I want and started to sell other electronics products to me. However, what I want is just some blu-ray dics. Bothering by the upsetting and annoying salesperson, I just grabbed one of the blu-ray discs. But after going home, I found that I have already got this disc and returned to ask for changing the disc.The troublesome procedure and bad attitude of staff really made me furious. Apart from the up-selling and cross-selling, what I cannot put up with is the erosion of my privacy, questions like how much is your salary is really impolite. The hawking clumsy salesperson is the tip of the problem iceberg and just scratch the surface of the problem, what should be laid emphasis is the customer service and after-sales service quality. Potential consequence of the problem The company has reported a 1. 7% decline in it total sales and profit margins last year.Consumers come down to the store will have high interaction with the salespersons and in-store staff (Forbes, 2012). The attitude and service quality is the cornerstone of the success. Non-savvy consumers need the help to learn more product and handling before purchase. If Best Buy cannot differentiate itself and make full use of the advantages of its retail stores, Best Buy is destined to follow the way of dinosaur. Below chart illustrates that the consequence will be like in a few years if Best Buy is unable to change customers ‘perception and values towards it.Best Buy cannot forget the lesson of Circuit City which closed its big boxes in 2009 (Alpha, 2012). CNBC Financial Data: Solution to the problem Solutions that can be provided to the Best Buy are as follows. First and foremost, improve customer service quality through systematic plan and training. It is suggested experts in this field should be hired to make a throughout improvement plan for this company, ranging from standard speech and the a fter-sales service standard (Harvard Business Review, 2010). Secondly, make full use of the interaction in the stores with customers to change the perception of customers.In this part, the attitude the promotion is the key to success. Thirdly, with fierce competition, Best Buy should improve its inventory system and internet technologies in this field. The Christmas mistakes cannot happen again. Fourthly, close some big store and change its focus to the online competition. Reference Alpha, S. (2012). Best Buy: the Writing Is on the Wall. Retrieved from http://seekingalpha. com/article/343721-best-buy-the-writing-is-on-the-wall Forbes, S. (2012). Why Best Buy is going out of Business†¦ Gradually. Retrieved from http://www. orbes. com/fdc/welcome_mjx. shtml Harvard Business Review. (2010). Inside Best Buy's Customer-Centric Strategy. Retrieved from http://blogs. hbr. org/hbsfaculty/2010/04/inside-best-buys-customer-cent. html The Crossing of Marketing and IT. (2012). What is Best Buy’s Real Problem. Retrieved from http://www. crossingmarketingandit. com/marketing-2/general-marketing/best-buys-problem/ 24kmarketing. (2012). Best Buy Problems Signal Need for New Retail Formats. Retrieved from http://24kmarketing. com/2012/03/best-buy-problems-signal-need-for-new. html

Overview of the NCAA Summit League

Introduction. Cindy Is Debating On Whether Or Not She Should

Introduction Cindy is debating on whether or not she should open a business to sell and install solar panels for residential and business use. She believes that this business will help companies and consumers save money on bills every month, while having a positive impact on the environment. However, the business will require all of Cindy’s life savings, so she wants to be positive that it is a good economic investment in the current economic environment. This essay analyzes the current economy of the U.S., including: GDP, the business cycle, unemployment rate, inflation, monetary policy, interest rates, fiscal policy, international trade, and demographics and provides a recommendation for Cindy. GDP Growth Rate The gross domestic†¦show more content†¦The two main cycles are either expansion or recession. The U.S. is currently in a cycle of expansion. The economy continues to grow, the unemployment rate continues to drop, and wage growth is accelerating. According to Fidelity (2017), consumer spending should continue to be strong in 2017, with growing wages. Odds of recession should remain low throughout the year (Fidelity, 2017). This is good news for Cindy. The best time to start up a new business is during a cycle of growth. The unemployment rate is currently 4.5%, which is the lowest in almost 10 years. Many new jobs are being added every month, with 219,000 jobs added in February, and 98,000 added in March. The unemployment rate indicates that the labor market is returning to a sustainable pace of progress (Jamrisko, 2017). Employment is currently healthy in the U.S. This is also good news for Cindy. This indicates that there are more people working, earning, and having disposa ble income to invest in solar panels. According to the US Inflation Calculator (2017), the current inflation rate is 2.7% as of February 28, 2017. This is the rate at which consumer goods rise in price per year. An inflation rate between two and three percent is beneficial for an economy because it encourage consumers to buy and borrow more. This means that the government and central banks strive to meet a limited level of inflation (The Economic Times, 2017). The consistent inflation rate is positiveShow MoreRelatedMade to Order: Designer Babies2432 Words   |  10 PagesMade to Order: Designer Babies (Introduction) Imagine that children were genetically engineered to accustom parent’s exact desires of both physical and mental characteristics. Would parents choose physical traits such as blonde hair and green eyes, or choose mental traits such as athleticism and intelligence? Scientists are now able to genetically engineer a human embryo to the traits that a parent desires. Designer babies are usually seen as beneficial due to the eliminating chances of geneticsRead MoreMarketing Mistakes and Successes175322 Words   |  702 Pageswritten permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201)748-6011, fax (201)748-6008, website http://www.wiley.com/go/permissions. To order books or for customer service please, call 1-800-CALLRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesthis publication meets the requirements of the American National Standard for Information Sciences—Permanence of Paper for Printed Library Materials, ANSI Z39.48-1992 Printed in the United States of America 2 4 6 8 9 7 5 3 1 C ONTENTS Introduction Michael Adas 1 1 World Migration in the Long Twentieth Century †¢ Jose C. Moya and Adam McKeown 9 †¢ 2 Twentieth-Century Urbanization: In Search of an Urban Paradigm for an Urban World †¢ Howard Spodek 53 3 Women in the Twentieth-Century

Swifts A Modeste Proposal - 1955 Words

Jonathan Swift’s â€Å"A Modest Proposal† name English 301 December 3, 20xx In â€Å"A Modest Proposal† (1729), Jonathan Swift used satire for a double purpose: to attack those that he considered responsible for the financial situation of Ireland, and in the same time, to push those who were in a position of power to take rational measures against poverty in Ireland. In his poem, Swift made use of the image of the Projector; a character whose role is that o designing plans that would lead to some improvements being made in the society. Swift’s narrator in â€Å"A Modest Proposal† is an Economic Projector who imagines the entire plan from the point of view of a cold and objective individual. The†¦show more content†¦He thus proposes to literally do that to children of poor families: if their families sold them and the rich bought them, in order to use their skin for clothing, and eat their flesh, the economy would flourish. His argument is not controversial in shape. It is controversial in nature. In order to understand the poem as swift intended it to be understood, one must first distinguish between the author’s voice and the narrator’s voice. According to Robert Phiddian, â€Å"the interpretation of the proposal has always involved awareness that it is not a ‘straight’ piece of economic projection, and that swift is operating independently of the narrator, in a covert manner†(1996, p.608). This means that the readers must interpret the poem in two different ways, as an economic proposal and as a political pamphlet. In other words, the narrator’s reality is not the same with the author’s reality. The narrator is serious in his proposal, while the author is not. The purpose of the poem is obviously rhetorical, and much criticism concerning the poem has focused around the rhetoric strategies used by the author. However, as David Nokes argued, â€Å"the key to the proposal is the proposer† (cited in Phiddian 608). The main strategy employed by the author is from this point of view that of giving a voice to a character that impersonates a man with no moral concerns whatsoever, a character who is able to act from pure economic level. This creates irony because

Auditing Jimmy Ford and

Questions: 1.Prepare a report to the managing partner of Kinglsey Read that indicates whether or not:Kingsley Read failed to exercise due care in the audit of Plummet TravelPlummet Travel is guilty of contributory negligenceKingsley Read owes a duty of care to the New Zealand parent company. 2.What should Jimmy do? Use the Code of Ethics for Professional Accountants and the American Accounting Association (AAA) Model to help consider your response to this question? Answers: Introduction This particular section deals with the case on Plummet Travel Limited and the auditor Kingsley Read. In this particular section, emphasis has been given on providing recommendations on whether Kingsley Read was following the audit function with due care. Addition to that, it requires recommending on whether Plummet Travel Limited had been involved in contributory negligence of any types (Gay Simnett, 2015). According to the Auditing Standard; Due Care is to be exercised in the planning as well as planning and performance of the audit and preparing the report. This standard requires the independent auditor for planning and performing his or her work with due professional care. This reveals the fact that due professional care mainly imposes responsibility on each professional for acting as per independent auditor who is responsible for observing the standards of flied work as well as reporting. 1. Kingsley Read failed to exercise due care in the audit of Plummet Travel The above statement is completely not true as Kingsley Read had tried every possible ways to audit for the company named as Plummet Travel. Plummet Travel had upgraded its accounting software system to a computer database (Gay Simnett, 2015). Due to this upgradation, Kingsley Read does not have the proficiency to review as well as evaluate the database management system. As he was not aware of how to review the upgraded the system used in the company, he took the assistance of an independent expert who will undertake the role. The independent expert is of the opinion that the system appears to be reliable and that the change of latest accounting system database was correctly carried out by Plummet Travel Limited. The above fact explains that Kingsley Read has tried every possible ways for auditing the new form of systems by attending courses that can familiarize with the features of the upgraded accounting systems to a computer database. Addition to that, Board of Directors was happy to see that Plummet Travel Limited is performing well after upgrading the computer database. Therefore, Kingsley Read was acting with due care as the auditor had carried his work in a professional way. Kingsley Read had acted with professional due care while auditing for Plummet Travel Limited. This has been done by exercising the planning as well as performance at each step in the audit report preparation. Kingsley Read had audited for the company Plummet Travel Limited whereby he plans and performs his work with due professional care. It is noted from the case as Kingsley Read had made attempts for auditing the new accounting computer database that was used by Plummet Travel Limited. Despite having little knowl edge on the new forms of accounting computer database, he took advice from an independent expert and relies upon his conclusion that change had been a positive aspect for the company. Plummet Travel is guilty of contributory negligence The above statement is not true as Plummet Travel Limited has trusted the wordings of their appointed auditors who quarterly audit for each financial year. Plummet Travel Limited was not found guilty of any contributory negligence as the company had review the auditor statement and happy with the figures (Bobek, Hageman Radtke, 2015). Contributory negligence in auditing means purposely neglecting or contributing towards unfair practices that is taking place in the business organization. It is not the case as Plummet Travel Limited Board of Directors had personally reviewed the statement of auditors at the time of Board Meetings. The company had found out that the new system had been in place for 6 months that made the directors happy with the way that was operating. Therefore, it is understood that Plummet Travel Limited was unaware of any unfair misstatement in their financial statements and they are not liable for contributory negligence. Kingsley Read owes a duty of care to the New Zealand Parent Company Kingsley Read acts with due professional due care and are not obliged to pay for negligence to the New Zealand Company. This is because all the necessary actions was undertaken by Kingsley Read starting from taking expert advice, gaining knowledge on new systems by undertaking courses. These are the actions that make Kingsley Read acting with due care and working for the benefits of Plummet Travel in every means (Bobek, Hageman Radtke, 2015). 2. American Accounting Association Model Decision making process Facts identification The fact from the case is that Jimmy was of the opinion that Engines International Limited was using a questionable method for revenue recognition that cannot be considered as the appropriate method to use in the upcoming financial years. Jimmy discussed the matter with the Senior audit partner but the answer given to him was that the method had been used for 10 years and is appropriate Jimmy wants to include a disserting statement in the audit working papers but the audit partner refuses to permit such kind of statement. Rather, she showed willingness in writing a letter to Jimmy acknowledging full responsibility for the audit. Finally, the audit partner refuses to make Jimmy her audit partner for the company. Therefore, the fact that is identified from the case is that there is issue with the revenue treatment that is adopted by EI in their business operations Defining the ethical issues Ethical issue that is identified in the case is that there was disagreement between the statement made by Jimmy and the Senior Auditor. Ethical issue identified in this case whether Jimmy has listened to the Senior Auditor or not. Addition to that, whether actually Jimmy should listen to the Senior Auditor in the particular situation where both the auditors disagreed regarding the unquestionable revenue treatment that has been investigated by ASIC. Identification of major principles, rules and values Code of Ethics is statement of principles as well as expectations that governs individual behavior organizational behavior in the conduct of internal auditing (Bobek, Hageman Radtke, 2015). The purpose of the Code of Ethics is to promote the ethical culture in the profession of internal auditing. Code of ethics is essential as well as appropriate for the profession of internal auditing as it is on the trust placed in its objective assurance in relation with risk management, governance and control. Code of Ethics provides four principles as well as rules of conduct under the category named as: Integrity, Objectivity, Confidentiality and competency (Cameron O'Leary, 2015). The rules of conduct mainly describe the behavior norms as expected from the internal auditors. Some rules help in interpreting the principles into practical implications as well as intended to guide the ethical conduct of internal auditors. The Code of Ethics mainly provides guidance to the internal auditors who serve others. Internal auditors refer to Institute members for providing internal auditing services within the definition of internal auditing. Applicability and Enforcement- Code of Ethics is applied to both individuals as well as entities those provide internal auditing services (Cockrell, Stone and Wier, 2017). In case of Institute members, breaches of the code of ethics will be evaluated as well as administered in accordance to the Institute Disciplinary Procedures. If a particular conduct is not mentioned in the Rules of Conduct, it does not prevent it from being unacceptable or discreditable where member is liable to disciplinary action. American Accounting Association Model This model comes from a report for the AAA that is written by Langenderfer and Rockness in the year 1990. Scenario for the AAA Model An auditor uncovers an irregular cash payment as well as receives an unsatisfactory explanation for it that comes from client finance director. This model suggests a logical seven step process for conducting the decisions as it takes ethical issues into account (Gay Simnett, 2015). Steps: The first step is to establish the facts of the case by ensuring that there is no ambiguity about what is under consideration. The second step is to identify the ethical issue in the case by asking what are the issues at stake The third step requires identifying the norms by placing the decisions in its social, ethical as well as professional behavior context. In this, professional code of ethics are taken into consideration by discussing on the norms, principles and values The forth step is to identify the alternative course of action by stating each consideration of the norms The fifth step is to select the best course of action The sixth step is to consider the consequences of the outcomes The final step is take the decisions According to American Accounting Association (AAA) Model, it is noted that acting in the public interest takes into consideration where accountants need to have legitimate interest of clients, financial institutions, employers, business, employees as well as financial community that relies upon the integrity and objectivity of the accounting profession (Gay Simnett, 2015). This is to support the proprietary as well as orderly function of business. The dependence actually imposes public interest accountability on the accounting occupation. It is responsibility of the professional accountants for acting according to the public interest, reasonable and informed public perception at the time of deciding whether to believe with the appointment or meeting that bears in mind to the stage of public interest of business entities. Professional Accountants has to comply with the basic principles that includes: Integrity- This principle means professional accountants needs to be straightforward as well as honest in all the professional and business relations. Objectivity- This principle means that professional accountants cannot be bias in any particular situation, give rise to conflicts of interest as well as undue authority of others that will override specialized or commerce judgment in any case. Professional competence and due care- This particular principle means that professional accountants has to maintain essential professional skills as well as knowledge to that level where they can guarantee that a client or employer receives the experienced professional services. The services depend upon the current developmental practices, techniques and legislation as well as act that are diligently followed in accordance with the applied technical as well as professional standards. Confidentiality- This particular principle means that the professional accountants need to admiration the privacy of information that is acquired as a consequence of maintaining qualified as well as trade relationships. They cannot reveal any information to the third parties without proper and special power unless there is a legal or proficient right or duty for disclosing the information or using the information for personal benefit of the professional accountants or third parties. Professional behavior- This particular principle means that the professional accountants should obey with the pertinent laws as well as policy so that they can avoid any accomplishment that discredits the accounting occupation in the near future. From the above fundamental principles, the ethical case on Jimmy would comply with the: Objectivity- In this case, conflict of interest is taking place between Senior Audit Partner and Jimmy that is actually hampering the professional or business judgment for the company EI. Professional competence and due care- In this case, there is disagreement between the Senior Audit Partner and Jimmy. This means the Senior Audit partner do not have the essential professional attitude and skills in handling the matters as it is negatively affecting the company for which they are auditing and they cannot get required professional services in this type of conflict. They should understand the technical and professional standards of handling matters of audit where company relies upon their professional advices and services. Professional behavior- Senior Audit partner lacks the professional behavior and failed to comply with the laws and system at the same time. Specifying the alternatives After reading the Code of Ethics for Professional Accountants, it can be understood that the given case on ethics has two alternative options that needs to taken into consideration by Jimmy before getting into final course of action. The first option that Jimmy will have is agreeing with what Senior Auditor argued, that is, there is no issue with the method adopted by EI in terms of revenue treatment. The second option that Jimmy will have is not agreeing with the Senior Auditor and stick to the point as found out at the time of audit that is there is questionable method of recognizing revenues as investigated by ASIC. Comparing values and alternatives After evaluating the alternatives, Jimmy should compare the values of both the alternatives and decide over the best option that needs to be adopted for future activities. Jimmy should select the second alternative that state not agreeing with the matter pointed out by the Senior Auditor. Assessing the consequences If Jimmy selected the first option, then he would have charged legal actions by the Senior Auditor of the firm. As Jimmy has selected the second option, he can now convey his issue to the Senior Management of Fitzgerald Milhouse Chartered Accountants. If guidance is not provided by the Senior management, then further Jimmy can convey his matter to Corporate Governance. Jimmy can even go to shareholders and then to the regulatory bodies to get his matter solved and takes legal action on the Senior Audit partner. Making the final decision Jimmy made the final decision that he will not agree to the statement of Senior Audit Partner and take the corrective course of action. Conclusion At the end of the report, it is analyzed that Kingsley, the legal advisor had acted with due care in carrying out the auditing for the company named as Plummet Travel Limited. On the contrary, Plummet Travel Limited was not involved in any contributory negligence as the company had involve in auditing their financial statement and found out that upgrading to the new systems actually help the company for better operations. Therefore, both the legal advisor and the company are not to found guilty in this case as they were constantly concerned with the actions undertaken and the consequences thereafter. This reveals the fact that the company does not have to be concerned or pay to the New Zealand Company because of any kind of obligatory negligence. References Bobek, D. D., Hageman, A. M., Radtke, R. R. (2015). 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