Abstract This paper discusses the job done by a CPA , Certified Public Accountant. The paper presents the educational requirements necessary for pursuing a career as a CPA and outlines the average salaries earned by accountants. The paper provides an outlook for the future of the accountant's job description with regard to technological advancements.
From the Paper "Certified Public Accountants (CPAs) are found in many walks of life. They are the well-paid and often highly publicized (albeit sometimes for the wrong reasons) Chief Financial Officers (CFOs) of major corporations and advisors to smaller neighborhood businesses (CPA.net., 2004). They work for both large and small public accounting firms, and are typically well-respected strategic business advisors and decision-makers. CPAs also act as business consultants on many issues, including taxes and accounting. Public accountants perform a variety of accounting, auditing, tax, and consulting activities for their clients, who include corporations, governments, nonprofit organizations, or individuals (U.S. Department of Labor Bureau of Labor Statistics, 2004). For instance, some CPAs concentrate on tax matters, such as helping companies understand the tax advantages and disadvantages of their business decisions and preparing individual income tax returns. Others serve as consultants in areas such as compensation or employee healthcare benefits, the development of accounting and data processing systems, and the selection of controls to protect assets. Others may audit clients' financial statements and report to investors and authorities that the statements have been properly prepared and reported. CPAs' usually either have their own businesses or work for public accounting firms."
Abstract The writer discusses that, although there are many professions from which to choose, one may still choose to become a Certified Public Accountant due to interests and passions that are in this field. This includes a passion for numbers and an interest in financial matters.
Some may wish to become a CPA due to the knowledge that CPA's are important to society. Hence, they want to take the necessary exams to be able to qualify as a certified public accountant. There are those that wish to become a part of the important professionals who play essential roles in the maintenance of the society's financial matters, such as the preparation of tax returns for individuals and corporations or the preservation of the nation's finances and accountancy activities.
The writer looks at the accounting side of the profession and the importance of the CPA to society.
From the Paper "Accounting does not only involve numbers, formulas, and computations. Hence, it also involves one's ability to make good judgments and apply such judgments to the accounting professions. For instance, in an accounting task for a company, it is interesting to know several financial information of a company and then develop solutions or perform actions that can help the company solve financial problems or improve financial conditions.
Another factor that makes accounting interesting is the fact that unlike other professions, accountants are always updated on most economic issues. This is because their job not only depends on the tasks that they are supposed to perform, but also on the knowledge about the everyday economy. In relation, this is also because the responsibilities of a CPA is chiefly based on financial and economic aspects of every organization around him as well as the economic standing of the entire nation."
Abstract Examines how computer technology and business competition have caused the role of a Certified Public Accountant to change from one of a transaction processor to one of a business partner.
Introduction
Technology and the Accountant in 2015
Conclusion
References
From the Paper "The traditional management accountants have focused on the tasks of counting, comparing, recording and reporting financial information. Whether we like it or not, technology and society have fully engaged to bring about drastic changes to the way we conduct business today. The very core competencies of accountants (i.e., measurement and reporting of business transactions) are being challenged by this information economy."
Abstract This paper explains that, because of the lack of physician anesthesiologists in rural areas, the utilization of CRNAs in the rural health care setting is a perfect match. The author points out that the federal government through the Health Care Financing Administration has recently removed the federal requirement that nurse anesthetists be supervised by physicians when caring for Medicare patients. The paper stresses that CRNAs are a wise choice for medically under-served populations because they also can provide services outside of the operating room, such as pain management, obstetrical services, intubations, the initiation of intravenous lines, and lumbar punctures.
From the Paper "In the recent past, the Bureau of Health Professions in the Health Resources and Services division of the US Department of Human Services administered important programs, which were meant to help alleviate the problem of the shortage of trained healthcare professionals in rural America. These programs allowed for the recruiting and retention of qualified health professionals of all disciplines for practice in rural and classically underserved areas. It is therefore unfortunate that funding for the Health Professions acquisitions programs has decreased to the point where the programs were severely under-funded and unable to accomplish goals set in Title VII of the Public Health Services Act. In addition to the woeful under funding of health professions programs, entitlements were made subject to yearly review and justification and the inability of program administrators to adequately forecast funds made each position opened one of uncertainty, causing a lack of long term stability in the provision of quality health care."
Abstract This report attempts to explain how the new American Institute of Certified Public Accounts SAS No.99 will change the way accounting firms will be required to conduct corporate audits. The paper outlines the objectives of the new standards, the fundamental areas they are to focus upon, and key provisions, and then explains how these standards will help both external and internal auditors eliminate the possibility of fraud in corporate offices.
From the Paper "As can be expected, the Enron collapse in Texas and the WorldCom scandal in Mississippi have each dramatically demonstrated how critical it is that regulating bodies ensure that Corporate America provides high quality, trustworthy, and reliable financial reporting. ?The 40-year-old accountant is accused of creating and managing the complex web of partnerships that disguised the true state of affairs at the disgraced energy firm.? (BBCi, Enron finance chief denies charges) Enron basically opened America's eyes into what may actually be going on in many organizations throughout our nation. The philosophy of everyone must be doing it was confirmed only a few short months later when the chief financial officer of the telecoms giant WorldCom was indicted because of another multi-billion dollar accounting fraud. ?The company's collapse followed exposure of an accounting fraud, now put at $7.68bn (?5bn), which made the company look profitable when it was not.? (BBCi, "Ex-WorldCom finance boss indicted")"
Abstract This paper examines how recruiting, selecting, and retaining an ethically diverse, certified, and classified staff is a leadership responsibility and a priority for K-12 school administrators. There are many challenges associated with recruiting a diverse staff, but by recruiting a diverse staff, educators can assure that students will be provided ample opportunity to experience an education that is diverse in an environment that promotes diversity and a sense of global understanding. It attempts to show how implementation of a diverse recruiting campaign requires a stringent strategy.
Outline
Introduction
Management Support
Recruitment Strategies
Selecting
Retention
Certification/Classification
Conclusions
From the Paper "With regard to recruiting strategies, selection and hiring procedures must be oriented in a manner that encourages applications from a diverse pool of applicants. To do this the team must first emphasize communication (Spangler & Wixon, 2000). A communication strategy should incorporate the educational goals and philosophies plus an explicit desire to promote diversity."
Abstract This paper discusses Advanced Practice Nursing in relation to modern health care. The paper further discusses Nurse Practitioners, as well as Certified Nurse Specialists and compare their roles within the health are industry. Additionally, the paper examines legal issues surrounding ANPs in today's health care, and issues that are at the forefront of the nursing profession. These issues include legislation, the ability to practice freely, and educational advancements in nursing.
From the Paper "Advanced Practice Nursing (APN) is a term that refers to registered nurses that have progressed in their nursing studies beyond the basics of the nursing field. APNs often must have a Master's Degree, or Doctorate, and are often the lead health care giver in preventative and primary care. This is especially true for APNs in the cases of rural health care, clinics for the poor, and for people without health insurance ("Advanced Practice"). APNs have the ability to provide the majority of health care services that the traditional physician would because their expertise through training is extensive. There are, however, restrictions placed on APNs with regard to prescriptions, and their range of ability to give medical care through government regulations ("Advanced Practice", 2005)."
Abstract The paper discusses how the modern nurse has developed into a fully-fledged professional with extensive and far-reaching responsibilities and functions. The paper provides a brief history of advanced nursing and nurse anesthetists and examines the situation and status of Certified Registered Nurse Anesthetists (CRNAs). The paper predicts a bright outlook for this professional specialization in the nursing profession.
Outline:
Introduction and Overview
Brief History of Advanced Nursing and Nurse Anesthetists
Situation and Status of CRNAs
Licensure and Legal Requirements
Conclusion
From the Paper "If one considers the historical development of nursing and particularly advanced nursing practices, it becomes evident that until fairly recently nursing was considered more as an adjunct to the medical profession and an extension of the healthcare environment than an independent profession. However the concept and reality of the nursing profession has undergone radical change in the last century. In the first instance nursing has become more holistic in nature and has also entered into more technologically orientated areas of medical expertise that were previously reserved for specialists."
Abstract This paper is a personal exposition of the author's career ambition to be a certified public accountant. The author describes the growth of the accounting industry and the area in which he hopes to specialize. Also examined are the author's perceived weaknesses in his skill set for being an accountant and how he feel these deficiencies can be overcome. He also states his strengths and how these will be beneficial in his career. The author concludes that by overcoming his weaknesses and adding to his strengths, it is possible to gain all of the tools for successful public accounting.
From the Paper "There are many different skills necessary to become a well rounded and successful public accountant. These skills include technical knowledge, attention to detail, and interpersonal communication. I have attempted to master all three of these skills through my daily life by consistently practicing and focusing on the importance of these three skills. By overcoming my weaknesses and adding to my strengths, I fully believe that I will soon gain all of the tools for successful public accounting."
Abstract In this article, the writer explains that the Certified Public Accountant (CPA) statutory title is conferred on accountants qualified by passing the Uniform Certified Public Accountant Examination. The writer points out that the Generally Accepted Auditing Standards (GAAS) are a set of ten auditing standards developed in 1947 by the American Institute of Certified Public Accountants (AICPA), referring to general standards, standards of field work and standards of reporting. The writer discusses that the general auditing standards state that the person or persons performing the audit must have adequate technical training and proficiency as an auditor. In addition, the writer notes that the auditor must keep at all times an independent mental attitude; and finally, professional care must be exercised when planning and performing the audit and when preparing the report.
From the Paper "Other requirements needed to be fulfilled for a license as a CPA are stated in Section 7404, Article 149, Title 8 of New York's Education Law: in the first place, an application must be filed with the department; then, after the candidate's education and experience have been found satisfactory, a written examination must be passed; also, the fees issue must not be forgotten, as a two hundred twenty dollars fee must be paid to the department for admission to a department conducted examination and a one hundred fifteen dollars fee for each reexamination for an initial license, and also a two hundred ten dollars fee for each triennial registration period."
This paper explores various dimensions of professional ethics and identifies ethical issues by using the following real life business examples: General Electric, the IRS, and the local government in Colorado Springs.
Abstract This paper points out that, with the Enrons, WorldComs, and Qwests of the world so much in the news, the issue of professional ethics has become popular; but, for managers, regulators and scholars, ethics has been an area of intense discussion for a long time. The author uses the example of the Code of Professional Ethics of the Association of the Certified Information Systems Auditor (CISA) and the Certified Information Security Manager (CISM) to define ethical behavior. The author concludes that ethics never exist in a vacuum, but are a reflection of popular beliefs, opinions, and sensibilities.
Table of Contents
Introduction
Ethical Behavior in Special Professional Situations
The Ethical Behavior of Corporate Managers in General and Human Resources Managers in Specific
Case 1: General Electric
Case 2: The IRS
Case 3: Local Government in Colorado Springs
Standards of Professional Ethics
Final Words
From the Paper "Is there an ethical dilemma in recording employee phone calls? Let us think of various issues associated with this:
1) Are employees informed before hand that their calls will be recorded? Are they sensitized to the reason that this is done? If the answer to both these questions is a "Yes", then it seems more acceptable. Nonetheless, let us not look at this case in isolation. What if this gets extended to routinely video taping company activities? Where does one draw the line dividing monitoring and invasion of privacy?
2) How would the end customers (the one at the other end of the phone call) be better served? Is there a perceived increase in the quality of service? If so, the taping might begin to seem more acceptable."
Abstract The paper analyzes the article "Preventable Adverse Patient Outcomes", which states that since 1995 Certified Registered Nurse Anesthetists (CRNA) have been doing closed claim analyses on adverse anesthesia outcomes from cases supplied to them by insurance companies. The paper examines how, by doing this analysis, a board of eight certified nurse anesthetists found that of the cases they studied thirty-eight percent of CRNA-related claims involved a respiratory incident as the primary cause of the negative patient outcome. The paper discusses how, by attaining this information, the research assists in ensuring that hospitals, clinics and surgical centers are made safer.
From the Paper "The article also states that errors in clinical judgment and failure to adhere to standards of practice and/or recommended protocols also were identified as patterns in practitioner behavior that contributed to the negative outcomes. Also stated was the importance of identifying patients before the procedure, who might have a higher risk of aspiration."
Abstract This paper explains that, in the early years, until the use of certified specialty nurse anesthetists, many patients died or had severe complications during and after surgery because the person administering the anesthesia had little training and the physician had to divide his attention between the anesthesia and the actual surgery. The author points out that Agatha Hodgins did much more than teach nurses how to administer anesthesia under combat conditions because she also looked to the future of the profession and where it could go. The paper relates that, in 1939, Agatha Hodgins established the American Association of Nurse Anesthetists, which lead to the first national certification exam in 1945 and continues today as Certified Registered Nurse Anesthetists (CRNA), professional licensed nurses who have extensive training in nurse anesthesia required after obtaining a Registered Nurse (RN) degree.
From the Paper "During World War I, Agatha Hodgins served in France from 1914 to 1915. It was during this time that she helped train physicians and nurses from France and England in the administration of anesthesia. At this time the United States had not yet entered the war. Thank to the efforts of Agatha Hodgins and those she trained, nurse anesthetists have been the primary anesthesia administrators in combat areas. This has been the case in every war the United States has fought since World War I."
Abstract The following paper examines the controversy over whether midwifery and home birth is safe as opposed to the practices of obstetricians who by definition are licensed by the AMA to practice obstetrics in a formal hospital setting. The author concludes that statistically, the number would at first seem to reflect that midwife assisted birth is safer, however, it is of the opinion of this writer that this may be due to their reluctance to accept high-risk patients. Direct entry midwives see birth as a natural process and obstetricians see it as a medical condition. This paper claims that both sides of the issue have equally valid arguments and these arguments are situational, depending on the particular case.
From the Paper ?The main technical differences between obstetricians and nurse midwifes is that obstetricians learn to [use forceps and perform cesarean births, abortions and hysterectomies Lee, 1997).] Nurse midwives are not allowed to perform these functions. Certified nurse-midwives are trained, in both nursing and midwifery. They perform [pap smears, prescribe birth control pills, and provide other routine gynecological care. They see a woman throughout her pregnancy, order the required lab tests, and deliver the baby in a hospital or birthing center (Hendricks, 1994).] Direct Entry Midwives cannot prescribe medicine or perform their services in a hospital setting. If a delivery being assisted by a nurse-midwife suddenly becomes risky, they would turn to an obstetrician to perform the needed services.?
Abstract The paper describes the relationships between the Computer Fraud and Abuse Act of 1986 and the Codes of Conduct and Good Practice for Certified Computer Professionals as published by the ICCP.
Table of Contents
Introduction
Application of Computer Fraud and Abuse Act (1986) and ICCP Codes of Conduct and Good Practice
Violations of Proper Codes of Conduct
Computer Crime Prevention Techniques
Conclusion
Appendix A (Sample Organizational Security Plan)
References
From the Paper "It is estimated that as much as 90% of computer crime is unreported because businesses do not wish to make known the vulnerability it extends to customers, suppliers, and stockholders. A major concern is the threat of intrusion by employees, competitors, and others. The concern is that individuals may gain access to computer facilities, systems, software, and data to commit a variety of computer crimes, such as stealing data; damaging or vandalizing hardware, software, or data; using computer software illegally; or committing fraud."
Tags: crime, good, hacking, practice, password, Internet
