Audit - Assurance and Compliance Malaysian Loan

Question: Describe about the Audit, Assurance and Compliance for Malaysian Loan. Answer: 1. Liability of King and Queen regarding EFL Liability of EFL on King and Queen will be imposed if as an auditor they fail to take reasonable care and skills in their audit work, and it adversely affects immediate clients and persons related to them (Mainardi, 2011). Fail to take care of due diligence is a violation of professional standards of the audit. In accordance with the audit standards of Australia, Auditor must operate with prudence and must exercise sufficient skills and care related to their profession. For this aspect, the case of Pacific Acceptance Corporation V Forsyth and others (1970) WN (NSW) 29 can be considered. In this case, Moffit J had cited that it is beyond the question that in a situation where auditor in a capacity of their profession when they enter into a contractual relationship with a client they make an implied promise that they will perform their task with due diligence in all situation as they then exist. The statement provided by Moffit J clearly shows that auditor has a legal obligation to perform their task with proper skills. Negligence can be defined as an action which is considered to be careless which results in a breach of contractual duty or in the absence of contractual relationship then duty of care. In a situation where the auditor is not satisfied their duties, they are considered to be negligent in conducting audit work (Windmller, 2010). As a consequence, they are legally liable for the loss occurred due to their negligent actions. In the case of King and Queen, reference of ASA 200 can be taken. In accordance with the provisions covered in this ASA, the auditor is liable to consider the proposed use of loan by management by considering their financial report. This obligation is applicable despite the fact that framework of the financial report does not take explicit requirement for a finance company to take an appropriate assessment of companys ability to borrow and continuation of debt (Lenard and Alam 2010). By considering the above-described provisions and case laws, King and Queen have a responsibility to obtain an understanding of company along with the events and conditions in which they operate. Violation by King and Queen of this provision imposes substantial doubt on the capability of the firm in performing procedures of the audit. On the basis of above-described aspects, King and Queen will be liable to EFL as they are in a faulty position to provide accurate credentials regarding the financial report. Further, the case study shows unqualified report without mentioning the fact of reducing debtor and inventory turnover. The auditor does not carry out detail proceedings which lead to misleading opinion. Further, by considering opinion on auditors, EFL had provided the loan to Impulse and report is misleading so auditors are liable to EFL. Henceforth, EFL is entitled to sue King Queen for the damages occurred to them as they fail to provide accurate credentials. Impact on advice if they intended to make a loan to Impulse and were relying on the 2012 audited financial report Yes in that situation there will be the difference in the advice it is because EFL had made a specific request to audit firms that they are making their decision by considering audited statement provided by King Queen. In such situation, EFL had cleared their intention to the audit firm, and they had provided their specific comments on regarding their query. Furthermore, in this case, provision of negligence will also not apply as there is a contractual relationship between the parties (Kaptein, 2012). EFL had evaluated the financial performance of Impulse Pty Ltd, so they were about the solvency position of the company and were require to make a decision with prudence. However, they failed to do so and had provided a loan to Impulse Pty Ltd. In this case, thus liability cannot be imposed on King and Queen Audit firm. 2. Actual and perceived independence Auditor independence can be defined as independence from parties that have an interest in financial statements that are proposed to be audited. This approach is applicable in the case of both external auditor and internal auditor (Chen, Elder and Liu, 2005). Independence is essential for audit work else auditor opinion will be biased, and stakeholders will not be able to make viable decisions as they do not about financial facts of the company. Independence of auditor requires integrity and objective approach in order to satisfy the work. There are two vital aspects regarding the independence of the auditor, which are essential to be understood i.e. Real independence and perceived independence (Haber, 2005). Both these two forms are essential to attain goals of independence. The real independence is concerned with a mind state in which the auditor is and also on how auditor reacts in or deals with a specified situation. An auditor being independent possess the capability of undertaking independent decision even though there exists a perceived lack of independence, or wherein an auditor is put in a compromising spot by the directors of the company. There are difficulties in identifying auditors true interdependence, as it is impossible to acknowledge person mental state and individual integrity (Palmon and et.al., 2010). Auditors objectivity should be beyond questionings. It has been seen important that an auditor needs to appear independent also and not just act independently. If the auditor is independent but certain factors direct people otherwise situation, this could potentially indicate that the auditing report doesnt represent a factual and rational view (Windmller, 2000.). The perceived independence further lowers the possibility for an auditor to do else than independently, which thus adds credibility to the overall auditing report. Provided the relevance of independence and fairness within internal audit functions it is a highly important factor to be considered in this opinion. The credibility and viability of the entire auditing function are in question if, by taking part in the specific activity, auditors are taking a chance with their autonomy. As per the SPPIA (Standards for the Professional practice of Internal Auditing), the requisites for independence and fairness can be stated in brief as follows: internal auditors must be independent of the activities they are auditing (Bakar, Rahman and Rashid, 2005). This form of independence allows internal auditors to put forth their work without any ambiguity. In the absence of independence, desirable results cannot be gained from internal auditing. Independence is gained from organisational objectivity and status. While objectivity directs towards the independent mental attitude that is required to be maintained in conducting various audits. Evaluation of independent situations Situation 1: In the current situation, Bob utilises the financial information of Club Casino to complete its university assignments. He does copy the information but eradicates all references, which are in connection with the Club Casino. As an audit assistant, it is his mere duty to maintain the confidentiality of any company financial details. As per ASA 230, it is important for an auditor to adopt procedures that direct towards sustaining the confidentiality, integrity, safe custody, retrievability and accessibility of audit documents. Further 210.13 of professional standards direct that an existing Accountant is obliged to maintain confidentiality (Auditing Standard ASA 700, 2013). It is to be confirmed that whether the auditor is allowed to discuss the affairs of client depends upon the type of engagement. Thus, It is important to check: Whether client has obtained the requisite permission to do so, or There is any legal or ethical requirement to such disclosure, It is the utmost duty of an auditor to maintain the secrecy of documents and not be a defaulter in any case. In the current scenario if Bob wants to make use of information it is his responsibility to inform and do so with the prior permission of Club Casino. Situation 2: In this case, Wendy being the engagement partner of Ace Limited audits for a substantial period of time. When the company secretary of Ace retired, it took six moths for them to find a replacement. On request of Ace Limited, Wendy performed the duties of company secretary for till the period of time the position was vacant, i.e., six months. As per the ASA 220.2, the engagement partners have the appropriate capability and competence to perform the audit engagement as per the Australian Auditing Standards. They can also enable audit report wherein there are any circumstances. They are responsible for the supervision and direction of the entire audit work further discharging the responsibilities wherever required. The duties of Company Secretary range from administrative duties like the company maintenance of records and personal management, to duties as diverse ensuring company compliances (Barth, Landsman and Lang, 2008). If an engagement partner serves as a Company secretary as an Assurance client, it may create advocacy threats but if they perform routinely administrative services to support the functions of company secretarial or in the case where they provide advice it does not bring any threat in relation to independence. Thus, if Wendy has performed all the administrative functions and posed no threat to independence, it can act as company secretary in such circumstances. Situation 3: In this situation, it has been seen that Leo belongs to an audit firm whos major client is Precision Machinery Limited. Leo is the first-born son of the factory foreman of Precision Machinery Limited. During vacation, Leo has been appointed to audit Precision Machinery regarding its internal controls in reference to the system of cash payments. As per 100.5, a member of Public practice in professional competency is required to follow the following principles: Integrity: to be honest in serving all professional and business relationships. Objectivity: not permitting any bias decision or conflicting interests overriding its professional decisions (APES 110 Code of Ethics for Professional Accountants, 2010). Maintaining professional competence and skill to serve them in accordance with the professional standards The threat is perceived when a Member acknowledges or reasonably expects to acknowledge the circumstances or relationship, which is likely to result in compromising compliance in accordance with the fundamental principles. As per the standards of 100.12, in the current situation there is a Familiarity threat because of Leo, i.e., auditor (member) is in close relationship with Precision Machinery Limited, i.e., the client. The Member is likely to be sympathetic towards its interests. Thus, it is advisable not to allow Leo to audit the internal controls of the cash payment system of Precision Machinery limited, as it is likely to pose familiarity threat causing ambiguity in the auditing. Situation 4 Lastly, the case of Chan Associates who are the auditors of Classic Reproduction Pty Limited, huge furniture wholesaler is facing financial crises. The Classic Reproduction is unable to pay the audit fee for past 3 years to the Chan Associates. The audit company threatens to resign from the company on non-payment of outstanding fees of Classic reproduction. As per the professional standards of 290.223, there is the persistence of self-interest threat when an Audit client does not pay the fees for a long duration. Especially wherein a significant part of it remains unpaid before the issue of the audit report. Other than that in cases where the report has been issued, the presence and relevance of threat are assessed, and safeguard is applied to eliminate the threat or reduce to some extent (Barton, 2005). The Audit firm in such cases have the right to determine the overdue of fees equivalent to a loan to its client, or as a result of the essentials of past dues, it is suitable for the firm to decide whether it wants to continue its audit engagement or not. In the current case, Chan and Associate have the right to pose a threat to the company to discontinue its services with the firm due to the outstanding payments. Furthermore, also has the right to receive payment in the form of furniture and shares as the outstanding fees can be considered as a loan to Classic Reproduction Pty Limited. Reference Journals Bakar, N.B.A., Rahman, A.R.A. and Rashid, H.M.A., 2015. Factors influencing auditor independence: Malaysian loan officers' perceptions.Managerial Auditing Journal.20(8). Pp.804-822. Barth, M.E., Landsman, W.R. and Lang, M.H., 2008. International accounting standards and accounting quality.Journal of accounting research.46(3). Pp.467-498. Barton, A., 2008. Professional accounting standards and the public sectora mismatch.Abacus.41(2). Pp.138-158. Chen, K.Y., Elder, R.J. and Liu, J.L., 2010. Auditor independence, audit quality and auditor-client negotiation outcomes: some evidence from Taiwan.Journal of Contemporary Accounting Economics.1(2). Pp.119-146. Haber, J.R., 2012. Does being the auditor impair independence?.The CPA Journal,75(6), p.12. Palmon, D. and et.al. 2010. A theoretical model of cognitive factors that affect auditors' performance and perceived independence.International Journal of Behavioural Accounting and Finance.1(3). pp.239-267. Windmller, R., 2010. The auditor market and auditor independence.European Accounting Review.9(4). Pp.639-642. Kaptein, P. S., 2012. Ethics Management: Auditing and Developing the Ethical Content of Organizations. Springer Science Business Media. Lenard, M. J. and Alam, P., 2010. A Historical Perspective on Fraud Detection: From Bankruptcy Models to Most Effective Indicators of Fraud in Recent Incidents.Journal of Forensing Investigative Accounting, 1(1), 1-27. Mainardi, L. R., 2011. Harnessing the Power of Continuous Auditing:Developing and Implementing a Practical Methodology. John Wiley Sons. Online APES 110 Code of Ethics for Professional Accountants, 2010. [PDF]. Available from https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf. [Accessed on 30th November 2016]. Auditing Standard ASA 700, 2013. [PDF]. Available from https://www.auasb.gov.au/admin/file/content102/c3/Jul13_Compiled_Auditing_Standard_ASA_700.pdf. [Accessed on 30th November 2016].

Theodore free essay sample

Theodore Gericault turned a tragic event, into a visual display of government incompetence. In 1816, the French government exercised poor Judgment, by authorizing the unstable Medusa to set sail. The vessel crashed; leaving survivors to turn to cannibalistic means of survival. Gericault captured the tragedy, titled The Raft of the Medusa in Romantic style, long with compositional structure. The lifelike fgures in the painting show detailed anguish and grief; which, invokes despair in those who view it. The use of light and shade emphasizes drama throughout the painting. along with compositional structure. The lifelike figures in the painting show detailed

British Colonists Becoming Americans essays

British Colonists Becoming Americans essays By the eve of the American Revolution, a large number of colonists had already developed a strong sense of their identity and unity, and considered themselves true Americans; not just English immigrants. While most Americans realized that they must unite to win their freedom from England, not all colonists supported the cause. The Americans discovered that they did have many things in common. They were all being unfairly taxed, and they could not have representation in Parliament. In 1773, the English enacted a tax on tea that was sold in America; this tea tax enraged the colonists, and resulted in the Boston Tea Party, which in turn caused the English to create a blockade on Bostons ports. This hurt the economy of Boston, which was then one of the major American cities, because the citizens could not receive valuable shiploads of supplies, such as food and textiles, until they repaid England for the damages caused when the tea was destroyed. Since Parliament consisted of people only from England, there was no one to voice an opinion about the particular need of the colonists. In a statement showing the distinction between the colonists and the English at home, Edmund Burke asked, Is there a single Trait of Resemblance between those few Towns, and a great and growing people spread over a vast quarte r of the globe, separated from us by a mighty Ocean? (Document B). But, the blockade at Boston Harbor also had a positive effect on America. As a result of the English action, Boston was cut off from food, and the other American colonies rallied to the support of their fellow colonists. As can be seen by records of the times, colonies including Connecticut, Massachusetts, New Jersey, and many others sent supplies like grain, corn and sheep to Boston (Document G). As the colonists began to realize that they shared common goals, they started to unify. The unification was helped along by propaganda such as t...

Summary Workshop - Research Method Class Coursework

Summary Workshop - Research Method Class - Coursework Example Critical discourse analysis incorporates linguistic and critical theory concepts. The investigation has increasingly been centralized to the task of understanding the society and the human behavior. Discourse analysis has become an essential element in various fields of study due to its feature characterizing post- modern features (Somekh and Lewin 2011). According to Seale (2004a), methods of textual analysis are relevant to a variety of research projects. There has been greater urge for understanding the origin of knowledge, and its presentation mode. Further, with global development, societies and economies become increasing taking a bearing towards global production and incorporation of information, knowledge and human services. Therefore, Social Studies try to understand the changes and projected outcomes in the future by undertaking research studies incorporating discourse analysis. From the researcher’s point of view, using disclosure analysis, a number of compelling po ints can be outlined regarding the kind of practical research devised (Seale 2004b). Disclosure brings out a variety of statements of consideration providing a language for presenting certain mode knowledge. Seale (2004a) explores disclosure analysis in relation to three main stages of the process of the research study. The first one involves data collection, which is a quantitative method of studying textual data. Content analysis incorporates a standard model of research design. Starting with the topic of research formulation, the researcher seeks to establish a given population of interest for a study and outlines a considerable sample from it (Seale 2011a). In this regard, the data to be analyzed is based on a sample of texts, rather than sample of people. Secondly, the research proceeds to coding and analysis of data collected. The relevancy of data coding comes in the sense that it incorporates coming up with data representation to enhance analysis. This eases organization dat a; a large number of data gets organized into a manageable form (Seale 2004a). Data coding is objective in helping to answer unclear queries about the content analysis thus, reinforcing and instilling confidence in the research method (Seale 2004b). Lastly, we have the presentation of analyzed research findings. This involves giving out findings based on researchers’ perspective on the research topic and the outcome of the study analysis. Critical approach to discourse research aims at linking the textual data, with the underlying power structures in the society through discursive practices, from which the text of the study was drawn. The researcher’s aim lies in identifying categories, themes, ideas, roles and views in the text under study. Discourse analysis finds it importance in understanding the social interactions though the objective of the research varies from one investigator to the other. This depends on the aim of investigation with regard to an individual r esearcher. References Seale, C. (ed), 2004a. Social Research Methods: A Reader. (eBook). London: Routledge. pp. 226-228. Somekh, B. and Lewin, C. (Eds), 2011. Theory and Methods in Social Research. (eBook). (2nd ed.) London: Sage. pp. 34-40. Seale, C. (ed), 2004b. Researching Culture and Society. (eBook). London: Sage Publications. pp. 207, 241- 242, 397, 406-407 2. Ethnography According

Mid-Term Essay Example | Topics and Well Written Essays - 750 words

Mid-Term - Essay Example this title, I will use the term children under concern to refer to children in the United States who include abandoned, orphaned or children separated from one or all of their parents. Before the Civil War, these children were used as servants. Many were traded and shipped to colonial America from England. Most of them provided labor in the farms in exchange for boarding and food. There was little government involvement in their welfare. Mostly they were held under the indenture system. A movement, congregate living movement, just before mid-eighteenth century, fought against the indenture system. The movement held that these children under concern be rehabilitated and mass housed in orphanages like charity-supported almshouse. The first of these facilities in North America got opened in Georgia and was termed â€Å"private orphan asylum†. Most of them were mostly funded by religious charities and mostly white children under age ten were taken in. When the American Revolutionary War ended, seven years in South Carolina there was established the first public orphanage. By this time private ones were being opened up in many places in the United States. In 1838 the Supreme Court of Pennsylvania in EX PARTE CROUSE, held that children have needs, not rights, and that the government has to ensure provision of education, protection and care needed by children including those under concern herein. Charles Loring Brace, considered the father of modern foster care, in 1953 founded the New York Children’s Aid Society (NYCAS). This was partly motivated by the fact that orphanages were getting overwhelmed. He oversaw transportation of the children under concern from highly populated to less populated regions of the country. This ran for seventy five years till before start of the Great Depression. Around 1875, states started passing child labor laws in their legislature and got more active in foster care. 1909 then saw the first national conference for children under

What is Serial Killer behavior and profiling

What is Serial Killer behavior and profiling What is a serial killer? Many have their own ideas as to what a serial killer is, what they look like, and what kind of job they have or how they were raised or even where they live. In order for the reader to really understand the definition of a serial killer the research must pinpoint what makes a serial. Statistical data as well as demographic data will also be discussed so that it can show accuracy between profiles and stereotypes. Past studies and the articles under consideration mostly point out two major factors that result into causing the homicidal behavior. These factors are psychological aspects and disturbed family background. The studies that we are going to review have analyzed the serial killing attitudes using different approaches. Geographical Profiling, Decision Support System, Motives, Comparison of single and serial killers, Distinction between antisocial personality disorder and psychopaths, Demographics of victims, the White trash phenomenon and a criticism ove r generalities profiling are our studied approaches and findings. The psychological aspects include abnormal kinds of satisfaction that a homicide derives from abusive attitude. This satisfaction may be either of sexual nature or revenge or both. Other abusive activities such as indulging into drugs, alcoholism and minor crimes are also considered in the psychological aspects. A disturbed background at home includes split family, abusive parent or guardian, the circumstances that lead to staying at care. A child when goes through disturbed phases within family it is a big stimulus for that child to turn into a homicide. The children who live in foster care have a potency to engage into abusive activities in future when they leave care. The reviewed studies follow logarithmic and quadratic distribution, normalization parameter, literature review, integration approach, comparative approach, cinematic approach and profiling approach. Truth behind Serial Murder Serial homicide, in its youngest form was known by the FBI as a lust murder (Egger, 1998). Still the question arises as to what is the actual definition of a serial killer. Another describes a serial killer as one that explodes in homicidal rampage (Egger, 1998). Then you look at law enforcement and what they say is serial murder is sexual attacks, the death of men, women and children committed by a male killer (Egger, 1998). Though there are many definitions to what a serial killer may be, one may have to look further in depth to really understand what the definition is. Here are some ideas to think about when defining this aspect. First, serial murder occurs when one or more individuals commit murder of three or more people over a period of time. Second, there is a cooling off period between each murder. This could be weeks, months or even years before they go after another victim. Third, there is usually no connection between the victim and assailant. Forth, Serial killings are us ually different in geographic area and can move from one location to another. Last, but not least motives are not for material reasons, but for power and control (Holmes, 1998). As one may notice researchers have been studying and trying to create an iron clad definition to go by when establishing what a serial killer is. Although as difficult as one may think this is, the above mentioned characteristics of a serial killer help Law enforcement further in their serial killer cases. In another attempt at defining a serial killer it was stated as any offenders, male or female, who kill over time with a minimum of three to four victims who have a pattern with their killing that can be associated with the types of victims selected or the method or motives (Hickey, 2002). Ideologies of Serial murder There have been numerous researches done in order to create many categories, types, and labels of murders. Some of these categories include biological, psychological, and sociological traits (Siegel, 1998). Other researchers have gone further in categorizing murders as brain disorders, passive aggressive, alcoholics, mentally retarded, and hysterical (Hickey, 2002). Other researchers in yet more categories such as the visionary type who hears voices, which tell them to act in horrible acts. Then there is the mission type who believes it is their duty to get rid of evil people in the world and example of this is Hitler. Some examples of what may be considered as evil are certain religions, ethnic groups and homosexuals. Next, is the hedonistic type which commits violent acts for fun. They kill for only the pleasure of it, there is no personal gain with this type. Last, but not least there is the power type who desires to be in control (hickey, 1997). An example of this is actually a m ovie called Saw where they get pure pleasure by setting someone up in a contraption that will kill them if they do not do something for the killer. The victim does what is expected, but in most cases they still die thinking that they were going to live. This is also where the background of bedwetting and animal cruelty begins (Douglas, 1999). Males Serial Killers The earliest documentation after the 1800s of an adult male serial killer was Edward Rulloff, also known as the educated murderer, in 1846. It wasnt until the 1900s that we saw a dramatic increase (Hickey, 2002). A study done by D.K Rossmo in 1995 stated that males were involved in over 90% of serial murders. He found that the average age for a serial killer was around the mid-20. In his study he went on to show that 73% were white males, 22% were African American, 3% were Hispanic, and 1 % Asian (Hickey, 2002). The mobility classifying gets a little difficult for it differs for each serial killer. About one-third of male killers have killed people in multiple states. Over 50% of male serial killers stayed locally when committing their murders. Over 10% of serial killers use their own home (Hickey, 2002). Most victims however, are killed by a local serial killer. The victims of these serial killers can be categorized into three different targets. First, is the stranger. Next, which i s the most targeted is the acquaintances, and last but not least is the family members. The occupation of a male serial killer is very diverse. Jobs such as a plumber to a physician are common. Many known serial killers were in jobs you would never think of them being in given their nasty habits. A good example of this is Ted Bundy who was thought to have been a law student. Another was Bianchi who was a security officer and an ambulance driver as well. He over a seven year period held over 10 jobs (Egger, 1998). It is examples like these that show the assortment of backgrounds that these men share. It does not seem to be a factor as far as education goes. Some of these men never made it through high school whereas some did, yet they did not further their education past high school and a few did. In addition to this many also had a prior criminal history. Results were astonishing as the combination of offenses such as prison, mental hospital, property offenses, sex crimes, crimes on children, drugs, fire starting, homicide, and assault was 68% (Hickey, 2002). Next, what we will talk about is the importance of the motives and methods of a serial killer, which a lot of researches see as the most important. Eric Hickeys study illustrated that 41% of serial killers uses some fire arms. 42% of serial killers in his study used a combination of methods. Such methods that were used include 37% strangulation and 34 % stabbing. 26% used some bludgeoning, and 19% used firearms only. It went on to say that 13 % stabbed only. The last 2% used other means as their way of killing (Hickey, 2002). Serial Killer Most Frequent Method à ´Ã¢â€š ¬Ã¢â‚¬Å¡Ã‚ ¾ Albert DeSalvo Strangulation à ´Ã¢â€š ¬Ã¢â‚¬Å¡Ã‚ ¾ Ed Kemper Shooting à ´Ã¢â€š ¬Ã¢â‚¬Å¡Ã‚ ¾ Carlton Gary Strangulation à ´Ã¢â€š ¬Ã¢â‚¬Å¡Ã‚ ¾ Robert Long Combination à ´Ã¢â€š ¬Ã¢â‚¬Å¡Ã‚ ¾ Kenneth Bianchi Strangulation (Hickey, 2002; Egger, 1998). Female Serial Killers Many do not think of a female as being a serial killer, but contrary to that belief they do exist. Females are more often than not dismissed as being serial killers, because of the stereotype under which they fall. Researchers provide evidence to prove that they indeed are capable of committing serial murder. When fitting women to this profile it is hard because you think of your mom who is loving and nurturing. The last think anyone wants is to think that their mother could be such a thing as a serial killer. The public just doesnt think of their mothers and sisters as having the capability of murder (Holmes, 1998). Unfortunately statistics show that 10 to 15 percent of American serial killers have been women (Jenkins, 1994). The FBI called Aileen Wuornos the first female serial killer after killing seven men by shooting them in the torso in 1989 (Egger, 1998). Females can be as cruel and uncompassionate as male serial killers (Abbot et al. 2001). Like the male serial killer there i s documentation of female serial killers going as far back as the 1800s. From 1826 to 1995 there have been a total of 59 cases of female serial killings. The number of victims killed within this time frame is over 834 (Hickey, 2002). Most of female serial killers seem to lead a normal average life. According to a study by Hickey, 32% of female serial killers have been homemakers, 18% were nurse or had been a nurse, and 15 % had a prior criminal record. Also like men the average were whit and around there early 30s. As far as female serial Killers victims it seems that according to research they fall into the same three categories as men. In most of the other aspects women are pretty close to the same in their serial killings. However motives seem to be somewhat different of that of male serial killers. These are usually based on emotions, such as being physically abused, sexually abused. The many aspect of a serial killer that were discussed in this paper show both the sides of a male and a female serial killer and the many profiling behaviors of each. Our reviewed studies have analyzed the relationship of all these factors using various techniques. It is possible that many serial murderers are apprehended before they kill three or more victims required to qualify as such. Similarly, there are some who are detained for mental institutions and not directly answer for their crimes. Others continue to kill many more people to over the years without being arrested.

Alzheimers Disease Essay -- Health Memory Diseases Essays

Alzheimer's Disease, progressive brain disorder that causes a gradual and irreversible decline in memory, language skills, perception of time and space, and, eventually, the ability to care for oneself. First described by German psychiatrist Alois Alzheimer in 1906, Alzheimer's disease was initially thought to be a rare condition affecting only young people, and was referred to as presenile dementia. Today late-onset Alzheimer's disease is recognised as the most common cause of the loss of mental function in those aged 65 and over. Alzheimer's in people in their 30s, 40s, and 50s, called early-onset Alzheimer's disease, occurs much less frequently, accounting for less than 10 percent of the estimated 4 million Alzheimer's cases in the United States. Although Alzheimer's disease is not a normal part of the aging process, the risk of developing the disease increases, as people grow older. About 10 percent of the United States population over the age of 65 is affected by Alzheimer's disease, and nearly 50 percent of those over age 85 may have the disease. Alzheimer's disease takes a devastating toll, not only on the patients, but also on those who love and care for them. Some patients experience immense fear and frustration as they struggle with once commonplace tasks and slowly lose their independence. Family, friends, and especially those who provide daily care suffer immeasurable pain and stress as they witness Alzheimer's disease slowly take their loved one from them. The onset of Alzheimer's disease is usually very gradual. In the early stages, Alzheimer's patients have relatively mild problems learning new information and remembering where they have left common objects, such as keys or a wallet. In time, they begin to have trouble recollecting recent events and finding the right words to express themselves. As the disease progresses, patients may have difficulty remembering what day or month it is, or finding their way around familiar surroundings. They may develop a tendency to wander off and then be unable to find their way back. Patients often become irritable or withdrawn as they struggle with fear and frustration when once commonplace tasks become unfamiliar and intimidating. Behavioural changes may become more pronounced as patients become paranoid or delusional and unable to engage in normal conversation. Eventually Alzheimer's patients... ...be learned, but as scientists better understand the genetic components of Alzheimer's, the roles of the amyloid precursor protein and the tau protein in the disease, and the mechanisms of nerve cell degeneration, the possibility that a treatment will be developed is more likely. The responsibility for caring for Alzheimer's patients generally falls on their spouses and children. Care givers must constantly be on guard for the possibility of an Alzheimer's patient wandering away or becoming agitated or confused in a manner that jeopardises the patient or others. Coping with a loved one's decline and inability to recognise familiar faces causes enormous pain. The increased burden faced by families is intense, and the life of the Alzheimer's care giver is often called a 36-hour day. Not surprisingly, care givers often develop health and psychological problems of their own as a result of this stress. The Alzheimer's Association, a national organisation with local chapters throughout the United States, was formed in 1980 in large measure to provide support for Alzheimer's care givers. Today, national and local chapters are a valuable source for information, referral, and advice.