Sunday, February 23, 2020

Cortisol affects on Serotonin, Norepinephrine, & Dopamine Essay

Cortisol affects on Serotonin, Norepinephrine, & Dopamine - Essay Example It can reduce or elevate blood sugar as well as affect the immune system. Cortisol is a steroid hormone released from the adrenal cortex in response to a hormone called ACTH (produced by the pituitary gland). According to Stewart ( 2008) â€Å"cortisol levels are often measured to evaluate how well the pituitary and adrenal glands are working† which is done through a simple blood test. Before furthering discussionthe relationship between cortisol and neurotransmitters , it is important to understand how the brain works. The brain has 10-100 billion neurons that transmit messages through electrical impulses to other neurons whenever we react, think, or feel. However , when an electrical impulse is received by the axon, the impulse becomes chemical in nature known as neurotransmitters. The main function of these neurotransmitters is to deliver the message from one neuron to another. When a dendrite receives the message, the chemical impulse is converted again into an electrical impulse which repeats the whole process again. â€Å"Of the 30 or so neurotransmitters that have been identified, researchers have discovered associations between clinical depression and the function of three primary ones: serotonin, norepinephrine, and dopamine. These three neurotransmitters function within structures of the brain that regulate emotions, reactions to stress, and the physical drives of sleep, appetite, and sexuality†( Price 2004 ) In the introductory part of this paper, it was discussed how cortisol plays an important role in the body’s reaction to stress. Inceased cortisol release can benefit the body by preparing it for emergency or life-threatening situations by making it more physically responsive and alert. Unfortunately, chronic release of high amounts of cortisol can stress out the body which can lead to deteriorating physical condition as

Friday, February 7, 2020

Security Fraud and Manipulations Using Accounting Policies and Rules Dissertation

Security Fraud and Manipulations Using Accounting Policies and Rules - Dissertation Example More importantly, a wide variety of security fraud and malpractice of accounting policies are employed in the preparation of the financial report accounting of Enron, Madoff scheme, and WorldCom Corporation that lead into their bankruptcy. Nonetheless, the Securities Exchange Commission (SEC) seeks to deter fraud in financial statements of companies through laws, internal control systems and regulations. More significantly, the commission continuously seeks to detect misstatements, failure of disclosure of accurate financial information in records, documentation, accounting policies and procedures in changes of equity and explanatory notes accompanying every financial period statement of companies. In addition, this paper will look at the adherence to the International Financial Reporting Standards (IFRS) as stipulated by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) remains committed towards global standards. Finally, the pap er looks at various fraudulent situations that could be avoided through adherence to stipulated accounting policies and procedures by management, accountants and auditors as they put shareholders interest first. ACKNOWLEDGEMENTS I would like to express sincere gratitude to my dissertation supervisor, xxx, for his invaluable support. As an area of accounting and auditing practise, I hope you find this paper insightful in the minimization of security fraud and manipulation practices. Tables of Contents 1. Introduction 6 2. Literature Review 7 3. Research Methodology 16 4. Discussion of Findings 18 4.1.0 Nature and treatment Of Security Fraud &manipulation through fraudulent use Of accounting policies and rules 18 4.2.0 Security Fraud and Manipulation in Madoff scheme, Enron & Worldcom Corporation 23 4.3.0 Security Fraud and Manipulation Problems in Madoff Scheme, Enron and Worldcom Corporation 27 4.4.0 Comprehensive Analysis of Parties involved in the carrying out of Security Fraud an d Manipulation 33 4.5.0 Regulation of Security Fraud and Manipulation in Madoff scheme, Enron and WorldCom Corporation 39 5. Conclusions 43 6. Appendix 45 6. References 47 CHAPTER 1.0 INTRODUCTION More than often, fraudulent financial information given in companies financial statement typically takes the form of material misstatements done intentionally by making either the annually or quarterly financial statements fluctuated. In most cases, auditors acknowledge that financial statements are intentionally misstated such that the information provided remains not only misleading, but also inaccurate, such that the presentation of financial reports does not follow the generally accepted accounting practises (GAAP), international auditing standards (IAS) and international financial reporting standards (IFRS). More so, such security fraud and manipulation through the use of fraudulent accounting policies and rules in international corporations like Madoff scheme, WorldCom and Enron led to a huge loss as a result of fraud upon