Audit Planning And Risk Assessment Accounting Essay

Audit Planning And Risk Assessment Accounting Essay Chapter 6 [LO1] The audit plan documents detailed information about audit procedures to be performed on the engagement. T [LO2] Scaling the audit refers to fitting the audit work into the proper context in terms of the engagements size, environment, and complexity. T [LO2] Statutory audits are required on all integrated audits performed in accordance with international accounting standards. F [LO2] An audit plan will be the same regardless of whether the client company outsources its financial activities to a service provider or conducts the activities in house. F [LO3] Materiality is a measure of magnitude; yet, it is affected by both quantitative and qualitative factors. T [LO3] Materiality is first set at the account balance level and is then aggregated to the financial statement level. F [LO4] The components of the fraud triangle include incentive, opportunity, and rationalization. T [LO5] A client companys new or modified accounting information system requires more audit effort to understand the new system and assess its design and operating effectiveness. T [LO5] An audit strategy will focus on going concern issues for a client company operating in an industry which has experienced a recent market downturn. T [LO6] Computers are the primary resources used on an audit. F [LO6] A highly effective audit would have all of its testing performed at an interim Øلن¦ÃƒËœÃ‚ ¤Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ ªÃƒËœÃ‚ © date. F [LO7] An IT specialist may be used to inspect systems documentation and perform other procedures for an audit engagement when the client company uses new, emerging technology. T [LO7] Preliminary time budget information is compared to actual time worked and is used for purposes of billing, performance evaluation, and future bidding. T [LO8] Auditors test the operating effectiveness of those controls that are intended to prevent and detect material misstatements. T [LO8] Tracing refers to looking at the supporting documentation for a recorded number. F [App.A] A principal auditor may share responsibility for an audit opinion when another auditor performs all of the audit procedures for subsidiary of the client company. T [App.A] For accounts that involve significant estimates, require a high degree of judgment, or are susceptible to management override of controls, a principal auditor may completely rely on the work of others in determining whether those accounts are materially misstated. F Multiple Choice [LO1] Planning is a continuous process that must occur throughout the audit engagement because (a) disconfirming information is likely to arise. (b) the audit committee is likely to point out flaws in the original audit plan. (c) all information affecting the audit occurs concurrently. (d) auditor skill levels are continuously fluctuating. A [LO1] Development of the audit strategy includes all of the following activities except (e) specifying the work that has to be performed. (f) specifying the timing of the work to be performed. (g) documenting an audit planning memorandum. (h) defining initial estimates of audit risk and materiality. C Risk assessment points the auditor to the important areas of the clients operations and financial statements in order to (i) understand important areas of the clients operations and financial statements. (j) identify potential problems. (k) determine what needs to be accomplished during the audit. (l) all of the above D LO1,2] Which of the following is not a consideration for an auditor while scaling the audit? (m) The client company has multiple locations throughout the region. (n) Another firm is responsible for auditing one of the clients out-of-town subsidiaries. (o) An outside service provider prepares all of the client companys payroll accounting records. (p) The client company plans to hire and develop employees so that it can prepare its payroll accounting records in-house within the next two years. D [LO2] An experienced audit team will begin planning the audit before it knows all the specific information about a particular client company because (q) experienced auditors know the general framework of what needs to be done on any audit. (r) auditors experienced in the clients industry understand the activities and risks of the industry, which gives them an understanding of the important financial statement accounts and ICFR areas. (s) auditors experienced with this client company have already gained quite a bit of information from the client acceptance or continuance processes. (t) all of the above D [LO2] Scaling the audit refers to (u) weighing the risks associated with the clients susceptibility Ù‚ØØ ¨Ãƒâ„¢Ã¢â‚¬Å¾Ãƒâ„¢Ã…  ÃƒËœÃ‚ © to fraud. (v) preparing evidence for an outside service provider. (w)fitting the audit work to the specific characteristics of the client. (x) delivering products or services as contracted in the engagement letter. C [LO2] Deliverables refers to the (y) timing of the auditors acceptance of the client company. (z) products and services as contracted in the engagement letter. (aa)degree of correlation between the audit work to the specific characteristics of the client. (bb)auditors experience in the clients industry. B [LO2] The scope of the engagement depends upon all of the following considerations except the (cc) presentation of the clients accounting information. (dd) use and importance of IT to the clients activities and ICFR. (ee) ability to use audit evidence performed by the clients internal auditors. (ff) timing of the clients fiscal year-end. D [LO2] The scope of an audit teams work will be more extensive (gg) for a first year audit engagement as opposed to a continuing audit. (hh) when internal auditors perform work to be used as evidence by the external auditors. (ii) when a user companys auditor relies upon a report provided by an auditor of the service provider. (jj) for a company with effective entity-level controls. A [LO3] An internal control that is ineffective to the extent that it might not prevent the financial statements from being materially misstated is referred to as a (kk) significant risk (ll) substantive error (mm) material weakness (nn) tolerable misstatement C [LO3] Which of the following would not be an appropriate benchmark Ù†¦ÃƒËœÃ‚ ±ÃƒËœÃ‚ ¬ÃƒËœÃ‚ ¹Ãƒâ„¢Ã…  ÃƒËœÃ‚ © to use in setting financial statement-level materiality? (oo) a percentage of total revenue (pp) a percentage of total assets (qq) a percentage of current liabilities (rr) a percentage of profit from continuing operations C [LO3] The materiality threshold Ø ¹ÃƒËœÃ‚ ªÃƒËœÃ‚ ¨ÃƒËœÃ‚ © for each account balance or class of transactions is called (ss) tolerable Ù†¦Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ ¨Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã¢â‚¬Å¾ÃƒËœÃ‚ © misstatement (tt) material assertion Ø ªÃƒËœÃ‚ £Ãƒâ„¢Ã†â€™Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¯ (uu) substantive rule of thumb (vv) account deficiency A [LO3] For purposes of an integrated audit, materiality is assessed within the context of users who have (ww) appropriate knowledge of business and economic activities (xx) an understanding that financial statements are prepared and audited to levels of materiality (yy) the ability to make appropriate economic decisions on the basis of information in the financial statements (zz) all of the above D [LO4] Which of the following is not an area of interest for anti-fraud controls? (aaa) journal entries and adjustments made in the end-of-period financial reporting process (bbb) related party transactions (ccc) auditor credentials وؠ«ÃƒËœÃƒËœÃ‚ ¦Ãƒâ„¢Ã¢â‚¬Å¡ ØلؠªÃƒâ„¢Ã‚ Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¶ (ddd) significant management estimates C [LO4] An example of an incentive/pressure for fraudulent financial reporting risk factor is (eee) a threat to the client companys financial stability caused by rapid growth compared to that of other companies in the same industry. (fff) significant operations located across international borders in jurisdictions where differing business environments exist. (ggg) inadequate job applicant screening processes for employees with access to cash. (hhh) ineffective communication of the companys ethical standards by management. A [LO4] An example of an opportunity for misappropriation ØØ ®ÃƒËœÃ‚ ªÃƒâ„¢Ã¢â‚¬Å¾ÃƒËœÃƒËœÃ‚ ³ of assets risk factor is (iii) compensation ØلؠªÃƒËœÃ‚ ¹Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¶ inconsistent Ø ºÃƒâ„¢Ã…  ÃƒËœÃ‚ ± Ù†¦ÃƒËœÃ‚ ªÃƒâ„¢Ã¢â‚¬  ÃƒËœÃƒËœÃ‚ ³Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ © with expectations. (jjj) lack of complete and timely reconciliations of assets. (kkk) managements practice of committing to creditors to achieve unrealistic forecasts. (lll) known history of violations of laws and regulations. B [LO5] Significant developments within the client that affect audit strategy include: (mmm) A change in ownership and/or capital structure has occurred. (nnn) Acquisitions or discontinued operations have recently occurred. (ooo) The accounting information systems have been modified. (ppp) All of the above D [LO5] Significant developments in the clients external environment that affect audit strategy include: (qqq) Industry competition has increased. (rrr) Acquisitions or discontinued operations have recently occurred. (sss) A change in ownership and/or capital structure has occurred. (ttt) All of the above A [LO5] Going concern issues may arise when: (uuu) Acquisitions or discontinued operations have recently occurred. (vvv) The accounting information systems have been modified. (www) The economy has negatively impacted the client company. (xxx) Changes in applicable accounting standards affect the client company. C [LO5] When audit clients acquire new, more sophisticated IT systems, (yyy) The audit strategy will not be impacted as long as the duties of accounting personnel are primarily unchanged. (zzz) Auditors with advanced IT knowledge may need to be added to the audit team. (aaaa) The design of internal controls will be considered ineffective until those new controls have been tested. (bbbb) The timing of the auditors procedures for reviewing interim financial statements will be accelerated. B [LO5] One of the first procedures performed by auditors during on-location audit work is the (cccc) Development of the firms audit strategy. (dddd) Preparation of the audit report. (eeee) Design of the audit plan. (ffff) Establishment of an understanding of the companys ICFR systems. D [LO5] Auditors may obtain information about a client company during other engagements conducted for the client such as (gggg) audits of a subsidiary or other related party entity. (hhhh) reviews of quarterly financial statements filed with the SEC. (iiii) examinations of information included in a registration statement. (jjjj) All of the above D [LO6] Which of the following would not be likely to participate in an audit planning meeting? (kkkk) The core audit engagement team. (llll) The audit teams tax manager (mmmm) The audit teams partner for IT (nnnn) The chair of the clients audit committee. D [LO6] Which of the following items are included in the audit planning meeting? (oooo) brainstorming about fraud risks (pppp) establishing responsibility for preparing the financial statements (qqqq) establishing responsibility for monitoring of internal controls (rrrr) preparing the engagement letter. A [LO6] Which of the following items would an audit engagement partner likely communicate with the members of his or her audit team during a planning meeting? (ssss) Responsibility for notifying appropriate individuals of any significant issues or difficulties encountered during the audit. (tttt) Identification of the type of audit report to be issued. (uuuu) The need to complete the quarterly review before communicating with any tax professionals assigned to the audit engagement. (vvvv) Responsibility for notifying the audit committee and internal auditors of the firms specific audit approach. [LO6] The audit planning meeting must (wwww) take place before the client acceptance decision is made. (xxxx) be attended by the entire core engagement team and the predecessor auditors. (yyyy) establish an understanding among the members of the audit team about the objectives of the audit. (zzzz) prepare the internal auditors for the work they will be asked to perform to supplement the auditors procedures. C [LO6] The document that presents all of the issues discussed as part of audit strategy is the (aaaaa) engagement letter (bbbbb) quarterly financial statements (ccccc) audit planning memo (ddddd) risk assessment memo C [LO6] Which of the following items in not typically documented in an audit planning memo? (eeeee) audit engagement objectives and deliverables (fffff) the auditors understanding of ICFR and IT systems (ggggg) planned use of the work of others during the audit (hhhhh) results of the quarterly review process D [LO6] What is the primary resource used on an audit engagement? (iiiii) the clients IT systems (jjjjj) the auditors IT systems (kkkkk) human resources of the audit firm (lllll) the clients internal auditors C [LO6] To properly instruct and review the work of audit team members, the supervising auditor must: (mmmmm) keep abreast of accounting and audit issues and manage differences of opinion among team members regarding audit findings. (nnnnn) obtain instruction from the chair of the audit committee regarding the objectives of the audit engagement. (ooooo) communicate with the predecessor auditor regarding differences of opinion regarding prior year audit findings. (ppppp) all of the above A [LO6] It is important for auditors to be on-location on the last day of the clients fiscal year when the client (qqqqq) operates a restaurant that does a considerable amount of business on New Years Eve. (rrrrr) has significant inventory activities such that the receipts and shipments of inventories at year-end should be observed. (sssss) relies upon electronic verification to indicate the timing of transactions. (ttttt) refuses to pay overtime rates for the audit team during its busy season. [LO6] Which of the following is not a valid reason for the performance of audit procedures at an interim date? (uuuuu) More time is available for management to correct problems identified by interim audit testing. (vvvvv) The client company does not retain the records that are needed as audit evidence through the year-end time frame. (wwwww) Most controls and transactions cannot be audited during busy season. (xxxxx) More time is available for the auditors to concentrate on problem areas, if needed. [LO6] If audit tests are performed at an interim date, supplemental audit evidence: (yyyyy) is not necessary because the same controls are assumed to be in place that resulted in the balances tested during interim. (zzzzz) is still needed regarding the account balances between the interim testing date and the end of the fiscal year. (aaaaaa) is obtained from the predecessor auditor, when needed to corroborate any changes in the clients ICFR systems. (bbbbbb) is the responsibility of the audit committee, as it would be inefficient for the auditors to focus on a single audit area during multiple time periods. [LO6] When audit tests are performed at an interim date, the auditor must (cccccc) obtain a letter from management to confirm the continued performance of internal controls and accuracy of the year-end balances. (dddddd) perform roll forward audit procedures to determine whether a control continued to perform the same way through year-end. (eeeeee) reconcile account balances tested at an interim date with the year-end balances in the same accounts. (ffffff) Both (b) and (c) [LO7] Which of the following is an example of a specialist who might assist an audit engagement team on a high-risk audit area? (gggggg) actuary (hhhhhh) banker (iiiiii) internal auditor (jjjjjj) tax accountant [LO7] An IT specialist may be involved in an audit engagement to assist with any of the following except (kkkkkk) inspecting systems documentation. (llllll) inquiring of company personnel about how the processes are carried out and how IT controls are designed. (mmmmmm) preparing the IT planning memo. (nnnnnn) planning the tests of IT controls. [LO7] Which of the following is not a relevant consideration in deciding whether an IT specialist is needed: (oooooo) the client companys capital structure (pppppp) the complexity of IT controls and systems (qqqqqq) the use of emerging technologies (rrrrrr) the use of data by multiple systems or processes [LO7] Audit firms use time budgets for (ssssss) indicating the amount of time expected for the various levels of auditors for each audit area. (tttttt) tracking and reporting time spent on each audit area. (uuuuuu) billing and bidding and future engagements. (vvvvvv) All of the above. [LO7] Time budgets are typically (wwwwww) approved by the audit committee (xxxxxx) detailed by areas of the audit (yyyyyy) signed by the predecessor auditor (zzzzzz) All of the above. [LO8] Auditors test the operating effectiveness of internal controls only if they (aaaaaaa) are effectively designed to prevent or detect material misstatements. (bbbbbbb) address multiple risk factors. (ccccccc) are applied in conjunction with other controls to address a single risk factor. (ddddddd) cause susceptibility to material misstatements. [LO8] Substantive audit procedures are performed so that the auditor may identify (eeeeeee) deficiencies in the design or operating effectiveness of internal controls. (fffffff) weaknesses in the effectiveness of the client companys audit committee. (ggggggg) material misstatements in the client companys financial statements. (hhhhhhh) Calculations and controls that mitigate the risk of fraud. [LO7] Which of the following is not a form of audit evidence? (iiiiiii) recalculation (jjjjjjj) reperformance (kkkkkkk) repetition (lllllll) inquiry [LO7] ICFR tests to provide evidence on whether the controls can be relied upon for the financial statement audit can be performed (mmmmmmm) only during year-end because they must be performed at the same time as financial statement audit procedures. (nnnnnnn) only during interim because they must be performed at the same time as financial statement audit procedures. (ooooooo) at any time the evidence is available, as long as the entire period of reliance is evaluated. (ppppppp) at any time after the substantive procedures have been completed, so that the opinion on financial statement misstatements is not superceded by the opinion on the effectiveness of controls. [LO8] Sufficient evidence may be provided without examining all of the transactions in an account balance is the auditor uses well-designed (qqqqqqq) sampling approaches (rrrrrrr) internal control procedures (sssssss) inspection techniques (ttttttt) assertions related to the fair presentation of account balances. [LO8] The nature, timing, and extent of audit needed audit tests will depend upon the answers to each of the following questions except TYPO / Grammar suggest deleting highlighted words (uuuuuuu) How could a material misstatement happen? (vvvvvvv) What internal controls has the client implemented to address potential misstatements? (wwwwwww) How might internal controls fail such that a material misstatement occurs? (xxxxxxx) How many times have material misstatements been undetected? [LO8] When inquiry, observation, and inspection are all used to trace a transaction as it is initiated, authorized, processed, and recorded, the process is called a(n) (yyyyyyy) inspection (zzzzzzz) walkthrough (aaaaaaaa) assertion (bbbbbbbb) analytical procedure [LO8] If an audit program calls for the auditor to interview the client about an important control activity, this is an example of which type of audit procedure? (cccccccc) reperformance (dddddddd) tracing (eeeeeeee) inspection (ffffffff) inquiry [App] Which of the following is not a form of evidence obtained through the auditors direct personal knowledge? (gggggggg) observation (hhhhhhhh) reperformance (iiiiiiii) inquiry (jjjjjjjj) inspection [App] A principal auditor may share responsibility for an audit opinion with (kkkkkkkk) another independent auditor who has performed a significant portion of the audit work. (llllllll) the clients internal audit staff, if they provide significant assistance to the audit team. (mmmmmmmm) a specialist who provides expert advice on the valuation of inventory. (nnnnnnnn) an attorney who provides expert advice on a pending legal matter. [App] Which of the following is not an indicator of competence that is relevant to an auditors evaluation of other individuals performing a portion of the audit work? (oooooooo) professional certification (pppppppp) professional experience (qqqqqqqq) level of education (rrrrrrrr) access to the board of directors [App] If internal auditors provide direct assistance to the external audit team, the independent external auditor must (ssssssss) reperform all of the work provided by the internal auditors. (tttttttt) supervise and evaluate the work performed by the internal auditors. (uuuuuuuu) refuse to issue an audit opinion, due to a lack of independence. (vvvvvvvv) indicate a division of responsibility in the performance of the audit. Matching [LO3] Following are the planning steps involved in considering materiality in a top-down approach to planning for tests of controls. Number the items in from 1 (top) through 6 (bottom) to indicate the proper top-down sequence of the steps. ___ Identify risks that could cause material misstatement of relevant assertions in a significant account. ___ Set financial statement level materiality ___ Design audit procedures addressing controls ___ Investigate controls addressing risks ___ Identify significant accounts ___ Determine relevant management assertions for significant accounts and set materiality at the account level Short-Answer Questions and Exercises [LO4] For each scenario below, indicate which element of the fraud triangle is present. (wwwwwwww) Large amounts of cash are on hand. (xxxxxxxx) Management failed to correct ICFR deficiencies in a timely manner. (yyyyyyyy) The organizational structure is complex and lines or authority are unclear. (zzzzzzzz) Future employee layoffs are expected. (aaaaaaaaa) Employee behavior suggests dissatisfaction with the company. (bbbbbbbbb) Restrictions on the auditor limit access to evidence. (ccccccccc) Management attempts to influence the scope of the audit work. (ddddddddd) Industry factors threaten the companys financial stability. (eeeeeeeee) Significant related party transactions are audited by another firm. (fffffffff) The personal financial situation of management is threatened. [LO6] Indicate the preferred timing during the audit process for performing each of the following procedures. Explain your choice. (ggggggggg) observing the clients physical inventory (hhhhhhhhh) testing of the operating effectiveness of ICFR (iiiiiiiii) observing the shipment and receipt of inventories (jjjjjjjjj) substantive testing of property and equipment account balances (kkkkkkkkk) roll forward procedures (lllllllll) testing of the design effectiveness of ICFR (mmmmmmmmm) examining adjustment made during the course of preparing the financial statements [LO8] What different audit procedures (forms of evidence) are appropriate for financial statement audits that are not applicable for testing of controls? [LO8] For each of the following audit procedures, indicate the type of evidence that is involved. (nnnnnnnnn) reading a sales contract (ooooooooo) determining whether a sales invoice is properly included in the sales journal (ppppppppp) communicating with management about changes in accounting personnel (qqqqqqqqq) watching the cashier perform the daily closing procedures (rrrrrrrrr) verifying the mathematical accuracy of discounts included on the sales invoice (sssssssss) verifying the accuracy of the sales journal by reference to a supporting shipping document and sales invoice (ttttttttt) receiving verification from an independent third party Suggested Solutions for Test Bank Questions Chapter 6 True/False T T F F T F T T T F F T T T F T F Multiple Choice a c d d d c b d a c c a d c a b d a c b d d d a a c c d c a b c b d a c a d b a c c c a d b d c a d b Matching 4,1,6,5,2,3 Short-Answer Questions and Exercises a. Large amounts of cash are on hand. Opportunities b. Management failed to correct ICFR deficiencies in a timely manner. Attitude/Rationalization c. The organizational structure is complex and lines or authority are unclear. Opportunities d. Future employee layoffs are expected. Incentives/Pressure e. Employee behavior suggests dissatisfaction with the company. Attitude/Rationalization f. Restrictions on the auditor limit access to evidence. Attitude/Rationalization g. Management attempts to influence the scope of the audit work. Attitude/Rationalization h. Industry factors threaten the companys financial stability. Incentives/Pressure i. Significant related party transactions are audited by another firm. Opportunities j. The personal financial situation of management is threatened. Incentives/Pressure k. observation of the clients physical inventory should be performed at the end of the clients fiscal year so that the financial statement balances can be verified. l. testing of the operating effectiveness of ICFR should be performed at interim, as internal controls are expected to be operating and subject to evaluation at any point. Also, the interim testing will provide time for the auditor to spend more time on related testing if problems are encountered, and management will have more time to remedy the problem before the end of the fiscal year. m. observation of the shipment and receipt of inventories should be performed at the end of the clients fiscal year so that the auditor can determine that the transactions were recorded in the proper period. n. substantive testing of property and equipment account balances should be performed during the year-end testing phase, as final account balances. However, it is also possible to audit these balances during an interim testing phase and later perform a roll forward to year-end. o. roll forward procedures must be performed during the year-end testing phase, as final account balances are needed in order to evaluate the change during the period from interim testing through the date of the clients fiscal year-end. p. testing of the design effectiveness of ICFR should be performed at interim for efficiency reasons. See b. above. q. examining adjustment made during the course of preparing the financial statements must be performed during year-end testing (after the financial statements have been prepared). Both tests of controls and substantive tests of financial statement account balances involve inquiries, inspection of documents, observation of operations, and reperformance of controls. However, the following additional procedures are available for audits of financial statements: i. inspection of tangible assets ii. external confirmations iii. recalculations iv. analytical procedures r. reading a sales contract inspection of documents s. determining whether a sales invoice is properly included in the sales journal inspection of documents; tracing t. communicating with management about changes in accounting personnel inquiry u. watching the cashier perform the daily closing procedures observation v. verifying the mathematical accuracy of discounts included on the sales invoice recalculation w. verifying the accuracy of the sales journal by reference to a supporting shipping document and sales invoice inspection of documents vouching x. receiving verification from an independent third party external confirmation

Hepatitis C : The Silent Epidemic Essay -- Health Medical Medicine Ess

Hepatitis C : The Silent Epidemic Introduction   Ã‚  Ã‚  Ã‚  Ã‚  Did you know that over two hundred million people are infected with the Hepatitis C Virus (HCV)? Unfortunately it is true, and twenty five thousand more are infected each year. Out of these victims, three are acquaintances of mine. They are why I chose to research this Silent Epidemic. In this paper you will not only learn about the virus itself, but also ways to recognize and prevent it. The goal of this is to prevent the further spread of this disease, and furthermore to make you aware of your options if infected. Statistics   Ã‚  Ã‚  Ã‚  Ã‚  Hepatitis C affects approximately 1.8% of the population in the U.S. This accounts for nearly 4 million people. And this number is only growing. It has been estimated that twenty five to thirty five thousand new cases are diagnosed each year. What is the Hepatitis C Virus?   Ã‚  Ã‚  Ã‚  Ã‚  As you already know, the cells in the body respond to infection in many ways. One of these ways is inflammation. Hepatitis C is an inflammation of the liver. However, it does not affect the whole liver at once. The silent epidemic sneaks up slowly by causing damage to individual liver cells. This means, HCV progresses slowly over many years. How do you get Hepatitis C   Ã‚  Ã‚  Ã‚  Ã‚  There are many risk factors that may lead to the spread the Hepatitis C Virus. In many cases symptoms are not visible until ten or even twenty years after the infection. Since treatments are based on the degree of infection, it is important to find this virus as soon as possible. Are you at risk? Ask yourself the following questions to find out! 1.) Have you received a blood transfusion prior to 1992? 2.) Have you had any solid organ transplants, such as your heart, liver, or kidney? 3.) Are you on long-term kidney dialysis? 4.) Are you a member of the healthcare field, in which you have had exposure to blood? 5.) Have you ever used recreational drugs? (Needles? Cocaine Straws?) 6.) Have you ever had high risk sex? (Anal? Multiple Partners?) 7.) Do you have a tattoo or body piercing? 8.) Do you live with, or have regular contact with an infected person? If so, do you share nail clippers, razors, or toothbrushes?   Ã‚  Ã‚  Ã‚  Ã‚  If you have answered yes to any of these questions, you are at a risk for having Hepatitis C. So now what can you do? Diagnosing Hepatitis C   Ã‚  Ã‚  Ã‚  Ã‚  If you feel you may have been exposed t... ... Ribavirin   Ã‚  Ã‚  Ã‚  Ã‚  Ribavirin is a pill which is used along with alpha-interferon. It has been proven that this pill helps the alpha-interferon to work better. Patients who choose to take this pill are prescribed several pills a day. These pills must be take everyday along with regular alpha-interferon injections to positively affect the body. Goals of treatment   Ã‚  Ã‚  Ã‚  Ã‚  There are two basic goals of HCV treatment. The first goal is to have a sustained virologic response. This means that the virus will remain at an undetectable in the blood for six or more months after treatment. The second goal is an improved histologic response. An example of this is the decrease of liver inflammation, and the reduction of scarring of the liver.  Ã‚  Ã‚  Ã‚  Ã‚   Conclusion   Ã‚  Ã‚  Ã‚  Ã‚  Hepatitis C is a silent epidemic. There is no vaccination, and no cure. The only way to prevent the spread of this disease is to be aware of your surroundings, and practice a clean way of living. Although there is treatment for Hepatitis C, it is a painful disease in its later stages. If you feel you have been exposed, please, do not hesitate to have yourself tested. The Hepatitis C Virus is, and will remain, a threat to your life.

Cause and Effects of Drug Use in High Schools

Cause and Effects of Drug use in High schools The use of drug is becoming prevalence in today’s society. Drug abuse is referred to as intake of drugs by over does of the prescribed drug given by medical personnel or taking drugs on an individual’s personal interest or influence by some groups of people. Indeed, the term drug abuse is used to indicate excessiveness and frequent consumption of drugs regardless of whether an individual is depending on it or not. Drug abuse is chemical substances that exert mood-altering effects on the brain and which are capable of producing addiction.They are abused for the feelings they produce. Drug use commonly begins in high school, usually with nicotine from cigarettes. The first cause is simple curiosity. Many teens have heard about drugs can be fun, can make a person feel and act different, and they are curious to experience them for themselves. Peer group influence is also one of the causes. The type of friend individual associate and relate with could lead one to partake in drug abuse. Young people take drugs to feel cool and impress their friends. Some teens will do whatever their friends do, just to fit in and follow the crowd.They don’t want to be the only one not doing something; even it is something dangerous. Another reason young people take drugs is to escape their reality. Maybe their home life is not happy, maybe they have a boring job, or under lots of pressure in high school. In this case, they take drugs to get away that unhappy reality. They can feel a little braver, stronger, smarter, more beautiful or more important. Of course this doesn’t last long, but that doesn’t matter. For the brief time that the drugs are taking affect, the user can forget about the problems, responsibilities and limitations of everyday life, and escape to a fantasy world.This is why they are so attractive to young people and despite their dangers. However, drug abuse can lead to drug dependence. I t can damage the systems in the body, lead to nervous problem, and causes other health hazards. Internal organs could be equally affected by drug and substance abuse. The symptoms are increase heart and breathing rates and blood pressure, and decrease appetite. Side-effects can include sweating, dry mouth, blurred vision, insomnia, and dizziness. In addition users can feel restless, anxious and moody, become excitable and have a false sense of power and security.Moreover, complaints of indiscipline in the school are mostly because of drug abuse. Drug abuse could also causes mental illness with the consequence of drop-out of school. It could cause decline in the societal moral and cultural values. The violent tendencies are also associated with drug abuse. According to those, abuse of drugs affects a person's physical or emotional conditions, even both. Drug abuse can lead to poor performance of the students in the schools. Since majority of drug abuse among youths start in high scho ols, the facilities can have early detection and prevention by teach students the effect of drug use. Word count: 504

Globalization and Culture Essay - 1217 Words

Globalization simply defined is the intensification of global interactions. The case studies we have studied depict two of the main types of globalization. Economic Globalization, which is the production, exchange, distribution, and consumption of goods and tangible services, and Cultural Globalization, the exchange of materials and symbols that represent facts, meaning values and beliefs. When Globalization occurs it usually has a major impact on indigenous cultures. Optimists or â€Å"champions† state that the relationship between culture and globalization has positive effects as it creates a balance between nations. Conversely, critics state that relationships between the two have negative effects, leading to the loss or deterioration of a†¦show more content†¦Although being economically advantageous, secondhand clothes has led to the decay of Zambian culture. Hansen states, â€Å"consumption, as the means by which people define themselves and their world.† Therefore the consumption of second hand clothing has led to the loss of identity within the Zambian people. Globalization as led to the spread of monoculture, or mcdonaldization through jeans and t-shirts. Globalization has even had influence on the Zambian Coat of Arms. The Coat of Arms shows a male and a female not wearing Zambian traditional clothing, but western clothing. This shows the extent of influence globalization has on culture. As neutral observers of globalization would say, westerners are supplying and robbing peoples choices. Because salaula is so cheap, Zambians who are living off of close to $2 a day have no choice but to buy and wear cheap donated clothes. It is an economic necessity in Zambia. Although people have the freedom to choose, they do not have the capability to do so. This paradox is one of the main arguments against globalization. The Zambians have several choices within the pile of donated clothes, but in reality there choices are been narrowed do t o their economic constraints. So from an economic standpoint, globalization of second hand clothing has been very advantageous as it allows Zambians to have clothes that they otherwise wouldnt be able to afford. At the same time from a cultural standpoint, it as ledShow MoreRelatedThe Globalization of Culture1139 Words   |  5 PagesThe term â€Å"globalization† has been used more frequently in the late 20th century, and along with it is the ongoing development of trade, urbanization and the sharing of knowledge (Wikipedia). The constant rotation of the source of goods, knowledge, new ideas and the explosion of information technology and mass media has brought cultures into contact with each other. As an inevitable consequence, globalization has created an impact on culture, causing changes in three main aspects which are traditionalRead MoreGlobalization And Culture1089 Words   |  5 PagesGlobalisation is an interesting concept, especially considering the way it allow s for more and more cultures to communicate with each other. With this communication, cultures is able to stretch its impact on the world society as a whole. The way globalisation affects many cultures through the interweaving of all different sorts of cultures. Though with a growing connection, there is an impact on culture regarding the environment, and the â€Å"Stewardship of Natural Resources†. Globalisation plays a largeRead MoreParadoxes Of Culture And Globalization1185 Words   |  5 PagesParadoxes of Culture and Globalization What is a culture and why are there so many definitions of a culture? Does it matter? Is it rapidly changing? An how does globalization impact a culture? During my research I have found many definitions of a culture, but the most admired one that was mentioned by Martin Gannon in his book of Paradoxes of Culture and Globalization. He indicates that a culture is defined by two famous anthropologists, Alfred Kroeber and Clyde Kluckhohn, who have studied moreRead MoreThe Globalization of Food Culture1483 Words   |  6 PagesThe Globalization of Food Culture The term â€Å"food culture† describes the entire cultural landscape of nutrition; everything that has anything to do with the way we eat, what we eat and where we eat. What we seldom realize are all the aspects food influences or is influenced by: â€Å"Food is used to: 1. Satisfy hunger and nourish the body. 2. Initiate and maintain personal and business relationships. 3. Demonstrate the nature and extent of relationships. 4. Provide a focus for communal activities.Read MoreGlobalization Is Harmful to Culture863 Words   |  3 Pagesand the whole culture of a developing nation are hurt when globalization occurs. Developing countries are targeted by countries such as America because they have a lower standard of living and are less regulated when it comes to work. When we infiltrate these countries, weather we mean it or not, we shake up their way of life in many different aspects and their culture they once new is destroyed. In a new era of technology and travel it has become much easier to change the culture of nations andRead MoreGlobalization: Chinese Culture1745 Words   |  7 PagesSome people argue that globalization has made some cultures perish. Do you think globalization will have the same effect on Chinese culture? Does globalization have a positive or negative effect on Chinese culture? Why? Generally speaking, what are the advantages and disadvantages of globalization? |The development of globalization has changed the whole world in every aspect. Not only does it |å… ¨Ã§ Æ'Ã¥Å'â€"çš„å â€˜Ã¥ ±â€¢Ã¥Å" ¨Ã¥ â€žÃ¤ ¸ ªÃ¦â€" ¹Ã©  ¢Ã©Æ' ½Ã¥ · ²Ã§ » Ã¦â€ ¹Ã¥ ËœÃ¤ ºâ€ Ã¦â€¢ ´Ã¤ ¸ ªÃ¤ ¸â€"ç•Å'。å ®Æ'ä ¸ Ã¤ »â€¦Ã¥ ½ ±Ã¥â€œ Ã§ » Ã¦ µÅ½Ã¥â€™Å'| |effect the economy and politics, but the culture of different countriesRead MoreAnthropology-Culture and Globalization1572 Words   |  7 PagesANTH101 Cultural Identities in a Globalized World All throughout our readings, lectures, videos, and textbook we learn the effects of globalization on the different nations we studied. I often felt sad for these nations because we were encouraging them to practice our traditions and therefore their personal identities and culture were lost. Other than to improve healthcare and poverty through medical care and education I could not find positive improvements. In fact it appearedRead MoreCulture Globalization and Its Impact on Recreation Culture1353 Words   |  6 Pagestwenty century until that day by globalization theory, its concept and future impacts . the scientists opinions had varied about globalization repercussions at rising countries including the Arab and Islamic countries . cultural globalization is one of globalization fields which correlated by cultural side , all life fields impacted by globalization , the sport field is one of fields which impact by social phenomenon what appear on societies , but globalization a ppearance and its effect on anyRead MoreGlobalization And Its Effects On Culture1087 Words   |  5 PagesGlobalization is commonly examined by simply dissecting its political and economic consequences. As a result, the effects on culture are often overlooked. According to U.S. Census projections, by 2043 non-Hispanic whites will become a minority consisting of 47 percent of the U.S. population (Barreto, et al 1). Examining the world as a whole, a 2015 study by the United Nations Department of Economic and Social Affairs/Population Division found that between 1950-2000, an average of 2.8 million peopleRead MoreGlobalization and Culture Change1865 Words   |  8 Pagessociocultural anthropological perspective, by investigating how globalization affects different parts of the world we can build a better understanding of how global structures affect social and cultural practices. Globalization is the worldwide interdependence of economic and cultural activities through the interchang e of worldviews, goods, beliefs, and other aspects of culture (Lalonde slide 22/01/13). To facilitate interdependence, globalization uses new technology, innovation, tourism, international trade

Implication of Schizotypy as a Personality Trait Essay

Implication of Schizotypy as a Personality Trait Gruzelier (1996) suggest that â€Å"schizotypy consists mainly of impulsive non-conformity, social anxiety, positive features such as unusual perceptions, and negative features such as introversions.† (Cited in Miller P, et al. 2002, p.179). In this essay one would like to explore the definition given to ‘schizotypy’ and to give a brief discussion on this concept and whether schizotypy is a single trait or whether there are more factors to be considered, for it was conceptualized by Eysenck as a single personality trait named psychoticism, however it was Claridges work that suggested that this personality trait was much more complex, and that such†¦show more content†¦146). It was also suggested by Cooper that the concept of schizotypy, therefore, is said to have much in common with Eysenck’s idea of psychoticism. (Psychoticism is one of the three traits used by the psychologist Hans Eysenck in his P-E-N model (psychoticism, extraversion and neuroticism) model of personality. (en.wikipedia.org/wiki/Category:Mental_illness_diagnosis_by_DSM_and_ISCDRHP - 20k ) Both these traits are thought to predict the risk of developing schizophrenia, but researchers such as Claridge have tried to predete rmine all the main symptoms of schizophrenia from the clinical to the non-clinical population. It was said that Eysenck focused more on impulsive, sensation seeking, cruel and solitary behaviors, who only mildly referred to the perceptual distortions or cognitive and attention problems. Therefore he concluded that even if the traits have some similarities, they are unlikely to be identical. (Cooper, 2002, pp. 146-7). To determine whether schizotypy is a single trait can be complicated in the fact that if a personality disorder description should include, at minimum, criteria relevant To a person’s characteristic patterns e.g. 1) thought, 2) affectivity, 3) motivation, and 4) behavior, the question that arisen to Westen, D., and Shedler, J. when researching the classification of personality disorders, is â€Å"how to develop a classification system forShow MoreRelatedOpenness in Personality10561 Words   |  43 PagesTraits are consistent patterns of thoughts, feelings, or actions that distinguish people from one another. Traits are basis tendencies that remain stable across the life span, but characteristic behaviour can change considerably through adaptive pr ocesses. A trait is an internal characteristic that corresponds to an extreme position on a behavioural dimension. There have been different theoretical perspectives in the field of personality psychology over the years including human motivation, theRead MoreCreativity And Its Effect On Creativity2178 Words   |  9 Pagesendeavor† (p. 233). Psychotherapy has also been described in a multitude of ways. The American Psychological Association states, Psychotherapy (individual, group and couple/family) is a practice designed varyingly to provide symptom relief and personality change, reduce future symptomatic episodes, enhance quality of life, promote adaptive functioning in work/ school and relationships, increase the likelihood of making healthy life choices, and offer other benefits established by the collaboration

Link Cause Effect And Prevention Of Pressure Ulcers

A pressure ulcer is an area of skin with unrelieved pressure resulting in ischemia, cell death, and necrotic tissue. The constant external pressure or rubbing that exceeds the arterial capillary pressure (32 mm Hg) and impairs local normal blood flow to tissue for an extended period, results in pressure ulcer (Brunner and Smeltzer, 2013). According to National Pressure Ulcer Advisory Panel, 2014, pressure ulcers are a major burden to the society, as it approaches $11 billion annually, with a cost range from $500 to $70,000 per person pressure ulcer. It is a significant healthcare problem despite much investment in education, training, and prevention equipment. This paper includes two different studies to link cause-effect and prevention of pressure ulcers. Although it makes sense that repositioning will make a difference to the pressure ulcer incidence, but the challenge lies in determining how and how often the patient should be repositioned. According to the first article, â€Å"A randomized controlled clinical trial of repositioning, using the 30o tilt, for the prevention of pressure ulcers,† adopting the 30o tilt and three-hourly repositioning reduces pressure ulcers as compared to 90o tilt and six-hourly reposing at night, along with the usual care. Second study reaffirms the problem of pressure ulcers and finds that Registered Nurses underestimate the value of pressure ulcer prevention techniques and delegate such duties to their assistants, because they do not have timeShow MoreRelatedThe Clinical Setting That Nurses Have Be Aware Of And Be Educated On Preventing And Treating Essay1224 Words   |  5 Pagestreating. One of those issues that have to be addressed is pressure ulcers. Pressure ulcers can occur over the bo ny prominences where the body’s tissue has been pressed against for extended periods of time. There are certain factors that put a patient at risk for the development of these pressure ulcers and it’s the nurse’s responsibility to be aware of these risk factors. The most common places that a patient can develop these ulcers are ankles, sacrum and hips. Patients who have impaired mobilityRead MoreNr451 Sacrum Pressure Ulcer Capstone1415 Words   |  6 PagesRunning head: SACRUM PRESSURE ULCER REDUCE WITH FOAM DRESSING Sacrum Pressure Ulcer Reduce With Strict Use of Foam Dressing Chamberlain School of Nursing Penni-Lynn Rolen NR 451 Capstone Course Sacrum Pressure Ulcer Reduce With Strict Use of Foam Dressing Despite advancement of technology, pressure ulcer continues to be a primordial in the health care system. Prevention of pressure ulcer remains an important issue in the health care facility. The critically ill ICU patient is the main targetRead MorePrevention Measures and Treatment Options of a Pressure Ulcer 2397 Words   |  10 Pagesas tissue that is usually over the skeletal protuberance caused by some sort of pressure, we call it a pressure ulcer. This may be caused by some sort of pressurized rubbing or cut. This type of ulcer is a chronic type that inherently carries impaired healing at physiological level. In this paper I am going to discuss the prevention measures of this ulcer and treatment options. Williams, 1992 states that pressure ulcer occurs where there is poor level of nursing care for a long term basis but it isRead MoreEssay on Chronic Pressure Ulcers2414 Words   |  10 PagesPressure Ulcers When we find an enclosed damage to our skin as well as tissue that is usually over the skeletal protuberance caused by some sort of pressure, we call it a pressure ulcer. This may be caused by some sort of pressurized rubbing or cut. This type of ulcer is of chronic type that inherently carries impaired healing at physiological level. In this paper I am going to discuss the prevention measures of this ulcer and treatment options. Williams, 1992 states that pressure ulcer occurs whereRead MoreEssay on Pressure Ulcers4251 Words   |  18 Pagesimprove the prevention of pressure ulcers Judy Elliott describes a project that sought to improve tissue viability during the patient journey from admission to discharge Summary This article outlines the actions taken by one acute trust to implement evidence-based, best practice recommendations for pressure ulcer prevention. Initially, an exploratory study identified specific areas for practice development, particularly improving early risk assessment, intervention and focus on heel ulcers. FurtherRead MoreDiabetes Assessment1121 Words   |  4 PagesStudent Network Resources Inc.  ©2003-2011 Diabetes Assessment Diabetes is a disease in which the body does not produce enough insulin to regulate blood sugar properly, or becomes resistant to the effects of insulin, also causing blood sugar to rise. High blood sugar is characteristic of diabetes. People who have diabetes have to take insulin shots or supplements in order to give their body enough insulin to regulate blood sugar. There are three main types of diabetes: Type 1 diabetes, Type 2Read MoreDiabetic Foot Ulcer Teaching Project1821 Words   |  8 Pagesadipose tissue; 5- Transporting amino acids from dietary proteins into cells. 6- Preserve glycogen, protein and fat from breakdown. Although insulin ports effects in higher levels and after ingestion of food, the pancreas continuously releases it, even in fasting periods. Along with glucagon (secreted by alpha cells) which has an opposite effect, insulin is key to maintaining euglycemia. Type two diabetes is characterized both by decreased levels of insulin secretion and insulin in the blood andRead MoreThe Fall Prevention Management Plan1372 Words   |  6 PagesFall Prevention Management Plan Most hospitalized patients of 65 years and above have been established to be more vulnerable to falling within their homes or in a facility. These falls have been attributed to various causative agents that need to be assessed and managed in an attempt to completely avert falls (Wilbert, 2010). Prevention of falls should be mandatory since they cause more danger to patients, including breakage of the main bones and even death. As a result, the patient may develop aRead MoreDrugs And Its Effects On Our Environment864 Words   |  4 Pagespharmaceuticals can sometimes provide that quick and easy effect, many people are ignoring the various consequences. One of the first consequences to take into account is that most medicines do not heal the root of the problem; medicines only temporarily mask the problem. If you think about it this way, using pharmaceuticals puts you in a never ending cycle for a quick fix. The second consequence that so many people ignore is the effect that these drugs have on our environment. Too often unusedRead MoreCritical Incident Pressure Area Near Miss3466 Words   |  14 PagesCaroline Barber S00155374 NSG 636 Critical Incident Pressure Injuries in the Perioperative Environment. Critical Incident Essay 30% Figure 1 from Walton-Greer, P. (2009). Prevention of Pressure Ulcers in the Surgical Patient. AORN Journal, 89(3), 538-552. MARKING CRITERIA INTRODUCTION 0-2 Some key information missing in introduction conclusion. 3-5 Detailed and focused introduction conclusion. 6-8 Well developed introduction conclusion. 9-10 Very well developed

Fitness And Training Essay Example For Students

Fitness And Training Essay Fitness that once started as a trend in the late 70s has become more of a lifestyle than a fad today. Personal trainers are a good idea to help you on your way to get fit, or stay fit. Anyone can be a personal trainer if they want to; the only prerequisite is that you enjoy fitness and a healthy lifestyle. Trainers have a wide variety of different certificates, which allow them to be able to train people legally in B.C. There are four basic certificates that a person must have in order to train in B.C. They are, British Columbia Recreation and Parks Association (B.C.R.P. A), Fitness Theory, Individual Training and, Personal Training Certificate. Being healthy has become very popular in Victoria, and continues to grow every day. In fact it has become one of the number one activities in Victoria. Every day thousands of people go to the gym, or go for a run for exercise. Its been proven by studies that the average person whishes that they where in better physical shape, and working out is the best way to change that. In order to exercise properly, and to achieve the maxim results, you should have a personal trainer to show you the best way to accomplish your goals. A), Fitness Theory, Individual Training and, Personal Training Certificate. Being healthy has become very popular in Victoria, and continues to grow every day. In fact it has become one of the number one activities in Victoria. Every day thousands of people go to the gym, or go for a run for exercise. Its been proven by studies that the average person whishes that they where in better physical shape, and working out is the best way to change that. In order to exercise properly, and to achieve the maxim results, you should have a personal trainer to show you the best way to accomplish your goals. To become a personal trainer you must complete the minimum requirements under lined your province. The B.C.R.P.A course is the first course you must study and complete. After completing this you to be able to instruct people how to reach their physical goals in B.C. The course is $215 dollars and can take from one week to three depending on whether you are taking the course full time or not. It covers the basics of recreational leadership and safety. The second certificate is Fitness Theory. The cost is $130 dollars; this course teaches you about the different muscles in the human body. After learning all of the different muscle groups you will learn how muscles and tendons heal and how to prevent injury. This course will take three weeks to complete, and will certify you to be a trainer nationally in Canada. The next step consists of two different areas; it is recommended that you take both courses. The first is the Individual training certificate. This course teaches you interpersonal skills, and the best possible environments for personal training, and goes further into safety. This course is $215 dollars and runs for two weeks. The second area that is recommended to take is the strength-training course. This course is closely related to the last one, that is why it is recommended. The cost is the same as the last one, $215 dollars. This course goes further into detail in how muscles grow and heal. The course also introduces new exercises to promote strength and endurance. The final certificate you must complete, in order to achieve the minimum requirements is the Personal Trainers certificate. The cost of the course is $300 dollars and runs for 3 weeks. This course reviews what you have already learned as well as teaching you how to write a program that would best suit your client. After you have completed all of these courses you will have to take a final exam which consists of a written part and a trial session where a certified trainer will act as your client, and you will go though all the stages of being a personal trainer to show the teacher that you are a competent trainer and that you have proper safety techniques. The final cost to be certified as a personal trainer in British Columbia is $1075 dollars, and it will take around three months to complete depending on how fast you complete the courses. After you have been certified you can continue to increase your knowledge and upgrade your qualifications. It would be beneficial to your career if you updated and took some other related courses that would improve your knowledge of the human body. .u46c9338d64e30bdbcb004af5d83e242d , .u46c9338d64e30bdbcb004af5d83e242d .postImageUrl , .u46c9338d64e30bdbcb004af5d83e242d .centered-text-area { min-height: 80px; position: relative; } .u46c9338d64e30bdbcb004af5d83e242d , .u46c9338d64e30bdbcb004af5d83e242d:hover , .u46c9338d64e30bdbcb004af5d83e242d:visited , .u46c9338d64e30bdbcb004af5d83e242d:active { border:0!important; } .u46c9338d64e30bdbcb004af5d83e242d .clearfix:after { content: ""; display: table; clear: both; } .u46c9338d64e30bdbcb004af5d83e242d { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u46c9338d64e30bdbcb004af5d83e242d:active , .u46c9338d64e30bdbcb004af5d83e242d:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u46c9338d64e30bdbcb004af5d83e242d .centered-text-area { width: 100%; position: relative ; } .u46c9338d64e30bdbcb004af5d83e242d .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u46c9338d64e30bdbcb004af5d83e242d .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u46c9338d64e30bdbcb004af5d83e242d .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u46c9338d64e30bdbcb004af5d83e242d:hover .ctaButton { background-color: #34495E!important; } .u46c9338d64e30bdbcb004af5d83e242d .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u46c9338d64e30bdbcb004af5d83e242d .u46c9338d64e30bdbcb004af5d83e242d-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u46c9338d64e30bdbcb004af5d83e242d:after { content: ""; display: block; clear: both; } READ: Endeering Day Spa Essay First aid is a recommended course that you take so that you will be prepared for an accident if one where to happen. Also taking nutrition course would be a good idea to help you with your clients if they wish to lose weight. Not only that but being a certified trainer as well as a certified nutritionist would look very good on a resume. The benefits of being a personal trainer is that you dont have to do it full time. Many trainers have other fulltime jobs, or go to school and .