Essay on Infertility and In Vitro Fertilization - 3317 Words

The thought of having a child or children usually begins either before marriage or shortly thereafter for most couples. Many couples begin to ask each other how many children they would like to have together; whether they will be boys or girls; where will they go to school; will they become active in sports; and many other questions. For some couples these dreams begin to diminish over time when they do not conceive a child. They try for many years – following the ovulation cycle of the wife, but conception is never achieved from their efforts. Some of these couples turn to specialists in infertility to help them realize their dreams of a family. Infertility doctors often use various forms of Assisted Reproductive Techniques â€Å"ART† to bring†¦show more content†¦The eggs are then extracted after approximately one-two months of medication. Afterwards, the eggs and the sperm from the husband are then allowed to fertilize to create embryos – preferably w ithout assistance – in a medical laboratory for three to five days before being placed back into the uterus of the wife. The quality of the eggs will determine how long they are left to fertilize; however, the longer they are able to fertilize, the better the chances of a pregnancy. Once the embryos are placed back into the woman’s uterus, it will be up to her body to either accept or reject the embryos and become pregnant. Factors such as the age of the woman, quality of the embryos, and how the organs are situated within the woman all affect the chances of pregnancy. Once the doctors begin their examinations, they can use this knowledge and the lessons learned throughout history to help the couple seeking to become biological parents. For many couples suffering from infertility; yet long for a biological child of their own – when used appropriately IVF can bring that dream to fruition. IVF is not a new concept concerning infertility as discussed and outlined on the Fertility Friends website (Fullick). This medical practice has roots dating back to Jewish theologians in the 3rd century AD. This practice was being widely used on animals in the Arabian Peninsula as far back as the 14th century. Most people consider Louise Brown to be the first humanShow MoreRelatedThe First Child Born Through Vitro Fertilization Essay1463 Words   |  6 Pageschild born through in vitro fertilization was born in 1978. Despite the amount of time that has passed from then to now, in vitro is still very much experimental. Although there has been improvement in the probability that the patient will bear a child since the end of 1980 where in a study only 5.4% of cases were successful (Bernholz, 1984), going through the process of in vitro fertilization still does not guarantee a child. In the beginning stages where in vitro fertilization was fairly new, thereRead MoreInfertility : Obstac le s, Options And Advancements Essay1004 Words   |  5 PagesInfertility: Obstacle’s, Options and Advancements Sharon Orozco Psyc 2314 Collin Community College Abstract Infertility is a medical diagnosis that affects millions of couples each year. This medical diagnosis has been around for centuries. Reasons for infertility range from simple issues to more complex with both partners being affected. Around 1980’s medical procedures began in the Unites States for treatment. Since then there has been major advancement in infertility (Infertility United StatesRead MoreEssay on In-Vitro-Fertilization: Should it be Used?984 Words   |  4 Pageswho had difficulty getting pregnant; this medical breakthrough, known as In-vitro fertilization, or IVF, since Louise Joy Brown’s birth had only grown in ease and the amount of people that use this technology is at an all-time high. The CDC (2014) stated on their website that, â€Å"Number of women ages 15-44 who have ever used infertility services: 7.4 million.† This is a massive number of people that use this service. In-vitro fertilization’s advancement in medical technology allows people to have childrenRead MoreComplications of IVF714 Words   |  3 PagesAbout 16% of heterosexual couples ages 18-44 are experiencing infertility. Indeed, it is seen in previous studies that the older the woman the higher the rate of infertility, but recent studies have indicated that couples ages 19-29 the rate of infertility has increased in a range from 7% to 13.7%. In addition, infertility is defined as the inability to conceive after a whole year of intercourse without the use of contraception. Infertility has a very high emotional impact on couples. According toRead MoreIn Vitro Fertilization1281 Words   |  6 PagesTopic: In Vitro fertilization General purpose: To inform Specific purpose: To inform the audience about the process of in vitro fertilization and its benefits. Thesis statement: In Vitro fertilization is a method whereby people experiencing fertility issues and trouble conceiving children the conventional way may become parents. Organizational pattern: Chronological Introduction: Many people take pregnancy for granted. Most couples assume that when they begin trying to start a familyRead MoreThe Benefits Of Intrauterine Insemination ( Iui ), And Surrogate Mother Arrangements1682 Words   |  7 Pagesthe possibilities for these couples include: Intrauterine Insemination (IUI), In vitro Fertilization (IVI), and Surrogate Mother Arrangements. While these options may result in a pregnancy, they are not without risk and must be considered prayerfully, as they carry a moral and ethical weight. First, Intrauterine Insemination, also known as artificial insemination, is a process commonly used for unexplained infertility in which specially washed sperm is directly inserted into the uterus (Christianlifesources)Read MoreEssay on In Vitro Fertilization816 Words   |  4 PagesRobert G. Edwards – Development of In Vitro Fertilization Robert G. Edwards was born on September 27, 1925 in Batley, Yorkshire, UK. Before he got into the medical field, he served in World War II before studying biology at the University of Wales in Bangor and Edinburgh University in Scotland. There, he received a PhD in 1955 with a thesis on embryonal development in mice. In 1958, he became a staff scientist at the National Institute for Medical Research in London and initiated hisRead MorePapillomavirus Infected Spermatozoa913 Words   |  4 Pagesstudy (53). We also demonstrated that MmuPV1 could bind both mouse oocytes and spermatozoa in vitro (Fig 5.). We also showed the negative impact of MmuPV1 on embryo development using the in vitro fertilization assay (Table 1). In the current proposal, we will focus on spermatozoa. We have generated several anti-MmuPV1 monoclonal antibodies in-house and tested their ability of neutralizing viral infection in vitro and in vivo. One anti-MmuPV1 monoclonal antibody, MPV.A4, provided complete protection againstRead MoreEssay about Another Chance Of Life774 Words   |  4 PagesLife Can there be another you? The answer is no, but by human cloning you can reproduce an offspring that grows into an exact genetically double of you. All of us want to prolong the lives of our loved ones and have a healthy newborn baby. Many infertility couples wanted to have a baby that is genetically theirs, not from adopting a child from a different family background. In the cloning technology, eggs or sperms would not be needed to be conceived by a person because any cell would do. One parentRead MoreVitro Fertilization Vs. Sterile Parents1339 Words   |  6 PagesIn Vitro Fertilization is technology that is used to fertilize a female s eggs by a male’s sperm outside of the body, usually in a test tube: in vitro (â€Å"in glass†). From here, the embryos are put back into the woman s uterus in the hopes of a successful pregnancy with the outcome of a healthy baby. This assisted reproductive technology is a center of controversy between many. About 5% of couples living in the United States and other parts of the world considered developed experience infertility

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Beginning the Audit Process Free Essays

Beginning the Audit Report Peter Serunjoji ACC546 January 15, 2012 Arlette Peoples Beginning the Audit Report MEMORANDUM TO: Larry Lancaster, Chairman, President, and CEO of Apollo Shoes, Inc. FROM: Matrix Certified Public Accountants (MCPA) Inc. , DATE: January 15 2012 SUBJECT: Beginning the Audit Report (Engagement letter, Engagement checklist, Outline of timeframes and milestones of the audit) Dear Mr. We will write a custom essay sample on Beginning the Audit Process or any similar topic only for you Order Now Lancaster, This letter is to confirm the understanding of the arrangements for the objectives and terms of the upcoming auditing procedure for Apollo Shoes, Inc. Our firm is pleased to continue to work with your company and perform the audit of the year ending on December 31, 2011. Our PCA staff members would like to confirm the audit objectives, terms, limitations, and nature of the services provided for this engagement. The highlight of our services will cover auditing financial statements that include the income statement, balance sheets, statement of retained earnings, and the statement of cash flows. The financial audits will make sure that financial statements are presented according to General Accepted Accounting Principles (GAAP). Since investors, creditors, managers, and government agencies use these statements, it is very important for the auditor to ensure all financial statements conform to GAAP (Arens, Elder, Beasley, 2006). The audit team will also examine and measure the operational performance by studying specific parts of the organization and evaluate the effectiveness and efficiency of operation activities on the financial statements. Our firm will gladly provide reasonable, but not absolute, assurance services that are performed by professional auditors to enhance the credibility of nternal controls, IT systems, financial statements, compliance with regulation and human resource practices. Our auditors will express conclusion reports that will enhance the confidence of users, creditors, bankers, and management. One of the assurance services provided by our firm is attestation services. â€Å"An attestation service is a type of assurance service in which the CPA firm issues a report about the relia bility of an assertion that is made by another party. Attestation services fall in to four categories: audit of historical financial statements, effectiveness of internal control over financial reporting, review of historical financial statements, and other attestation services that may be applied to a broad range of subject matter† (Arens, Elder,    Beasley, 2006, p. 9). Our team will help to define material weaknesses in the internal controls that can occasionally create material misstatements in the financial statements. With the experience of our team, it is possible to determine whether deficiencies in the reports are significant enough to be considered material weaknesses. The team will first work with the high-risk areas that require additional attention. These areas are sales and sales allowances, accounts receivable, inventory, expenses, property and equipment purchases. We will report our opinion after we are done with all the tests. We will discuss our opinion with you if the result is qualified opinion or if we have any concerns with continuing this engagement. Auditors will obtain documentary evidence to support their testing for the internal control and the examination of all transactions to verify the sufficiency of the information. Our team will need to gain an understanding of your control structure and perform assessments to determine any control risks. However, auditors are not responsible for providing assurance on internal control or identifying significant deficiencies. In addition, auditors are not responsible for detecting errors or frauds that are immaterial to the financial statements. Auditors can provide a detailed examination of all transactions that are performed under a high risk of material errors and can notify the audit committee if any significant deficiencies are deducted. Apollo’s management is responsible to maintain effective internal control over financial reports and make sure the company complies with the laws and regulations. Our team demands that the management provide us with all financial records and related information. We will require that your management team provide us with a letter to confirm management responsibility for the preparation of a financial statement in conformity with GAAP and provide all information necessary in a timely basis for our audit process. The timing of the auditing process and the schedules are listed below for your review. The timely completion of this work will be at the end of our audit work. Our firm’s fees of the auditing process are to be estimated on a base of hourly rates. Our initial estimate of total fees, $250,000. 00, will be billed as work progresses. In the case of unusual circumstances, the fees may be adjusted to the new expansion of the engagement. Unless terminated, amended or otherwise superseded, this letter remains effective for the future years. If your company agrees to the terms and conditions of this engagement, we would like to ask you to sign this letter and return it to us and keep a copy for your references. We appreciate providing you with our services. Accepted: Sincerely Acknowledged on behalf of Apollo shoes Company By: ________________ Name and title Date: ______________                                                                                        Audit/Engagement Checklist | Processes | Yes | No | Initial | Date | Deciding    to accept the new client, Apollo | | | | | Find out why the client wants or needs an audit | | | | | Make sure that the client understands the terms of the engagement to avoid misunderstandings | | | | | Selecting the required audit specialists staff for the engagement | | | | | Deciding on a time for a meeting with the client to explain the objectives of the auditing process | | | | | Perform    investigation about the company to determine if there is any potential liability to work with them | | | | | Specify the service that is provided by the firm to the company | | | | | Assigning the appropriate staff to the engagement to meet the Generally Accepted Auditing Standards | | | | | The staff that are assigned to the engagement must have a good Understanding the client’s business and industry | | | | | Make a visit to the client’s facilities to gain more understanding of its business | | | | | Find out if there is a related party to the client which has a combined business transactions | | | | | Request for the official record of the meetings of the board of directors and stockholders | | | | | Assess the risk that the business can face in the future | | | | | Make analyses and compare all the ratios to compare the client    to industry | | | | | Prepare all documents and paper work for all the steps and procedures that was done by the auditing team | | | | | Prepare final audit reports | | | | | Outline of Timeframes and Milestones for the Audit | | | | Start Date | Expected Completion date | Activity | | | | 1/17/2012 | 1/18/2012 | Meeting with the company board and discus the engagement objectives | 1/21/2012 | 1/23/2012 | Visit the facility | /25/2012 | 1/31/2012 | Collecting information about the company’ structure including internal control | 2/2/2012 | 02/08/2012 | Requesting management report | 02/10/2012 | 02/15/2012 | Assess client business risk | 02/17/2012 | 02/27/2012 | Perform preliminary analytical procedures | 02/29/2012 | 03/115/2012 | Prepare audit reports | The 90 days time period may be adjusted to offset any delays beyond a contracting officer’s control. Some examples of these delays are delays in receiving the results of technical evaluation and delays in receiving reports from DCAA Reference Arens, A. A. , Elder, R. J. , Beasley, M. S. (2006). Auditing and Assurance Services (11th Ed. ). Prentice Hall, Upper Saddle River, NJ: Pearson Prestice Hall. How to cite Beginning the Audit Process, Essays

Orphan Trains Essay Example For Students

Orphan Trains Essay Orphan trains and Carlisle and the ways people from the past undermined the minorities and children of America. The film The orphan Trains tells us the story of children who were taken from the streets of New York City and put on trains to rural America. A traffic in immigrant children were developed and droves of them teamed the streets of New York (A Peoples History of the United States 1492-present, 260). The streets of NYC were dirty, overcrowded, and dangerous. Just as street gangs had female auxiliaries, they also had farm leagues for children (These are the Good Old Days, 19). During the time of the late 1800s and early 1900s many people were trying to help children. Progressive reformers, often called child saver, attempted to curb exploitation of children (The American Promise, 834). One of the people who was obsessed with the plight of children was a man named Charles Brace. He created the NY Childrens Aid Society. This was a program that was best known for Orphan Trains. I n 1853, Brace founded this society to arrange trips, raise the money, and obtain legal permission needed for relocation (the Orphan trains, 1). The reaction to the orphan trains were both positive and negative. The main reason for the orphan trains was not to necessarily help the children but to clean up the streets. The children were treated horrible. They were forced to join in gangs to survive and live on the streets. These children were also known as street Arabs. Children are still being neglected and abused. The film Violence in American Tradition shows a case form the late 1980s. The case involved Lisa Steinberg and how she was murdered by her father. The viewer has to wonder why this wasnt prevented. After watching Orphan Trains the viewer sees haw people tried to solve the problem with children on the streets. There was a lot of controversy over this subject. People didnt know if it was better to take a child from his/her parent that was suppressed in poverty or send the child to a farm or elsewhere to work and start a new life. Brace believed the farmers would welcome homeless children, take them into their homes and treat them as their own (The Orphan Trains, 2). Some of the chil dren were treated fairly while others were treated like slaves. For example, when Elliot Bobo went on the orphan train and was dropped off he was approached by a farmer. The farmer went up to him and made remarks like Oh, youd make a good hand on the farm. With that remark Elliot reacted with a bit and a kick. Everybody in the audience thought I was incorrigible. They didnt want me because I was out of control. This was one of the different things that happened to the children while being shipped off and shipped out. This film surprised me. I never knew that that happened to children in those days. Slavery wasnt just the Negroes and Indians. It made me think how lucky I am to live in the day in age that I do, even though there are still children treated like this. I just was lucky and grew up in a good family. The film had missed emotions but you can develop one conclusion from the film. While certain people are trying to help children others are abusing their rights. This didnt mak e much sense. Their view does understand that there is a stronger need for the protection of children. People in the past worked hard for the future of children whether it was good or bad they thoughts were mostly positive. I fpeople of the future dont continue this trend but in a safer and more humane way than the work from the past will have been useless. .u9218c203e2d99a0c0183ecf6043c8237 , .u9218c203e2d99a0c0183ecf6043c8237 .postImageUrl , .u9218c203e2d99a0c0183ecf6043c8237 .centered-text-area { min-height: 80px; position: relative; } .u9218c203e2d99a0c0183ecf6043c8237 , .u9218c203e2d99a0c0183ecf6043c8237:hover , .u9218c203e2d99a0c0183ecf6043c8237:visited , .u9218c203e2d99a0c0183ecf6043c8237:active { border:0!important; } .u9218c203e2d99a0c0183ecf6043c8237 .clearfix:after { content: ""; display: table; clear: both; } .u9218c203e2d99a0c0183ecf6043c8237 { 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; } .u9218c203e2d99a0c0183ecf6043c8237:active , .u9218c203e2d99a0c0183ecf6043c8237:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u9218c203e2d99a0c0183ecf6043c8237 .centered-text-area { width: 100%; position: relative ; } .u9218c203e2d99a0c0183ecf6043c8237 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u9218c203e2d99a0c0183ecf6043c8237 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u9218c203e2d99a0c0183ecf6043c8237 .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; } .u9218c203e2d99a0c0183ecf6043c8237:hover .ctaButton { background-color: #34495E!important; } .u9218c203e2d99a0c0183ecf6043c8237 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u9218c203e2d99a0c0183ecf6043c8237 .u9218c203e2d99a0c0183ecf6043c8237-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u9218c203e2d99a0c0183ecf6043c8237:after { content: ""; display: block; clear: both; } READ: What Leads to Intervention?: A Case Study of Inter EssayWhen we first started watching the film on the Indian children I thought it was going to be helpful. But, as the movie progressed it made me realize that the Indians were being mistreated and were being brainwashed into forgetting their culture. The film In the Image of the White Man, deal with breaking down the culture of the Indians and turning them white. Richard Pratt, was the man who wanted to incorporate or immerse the Indian culture into the white mans world. In Indian civilization I am a Baptist, because I believe in immersing the Indians in our civilization and when we get them under holding them there until they are thoroughly soaked ( Carlisle Indian Industrial School History,2). The Children in this school had their entire identity transformed. The boys had their hair cut and both boys and girls were given new names. Richard Pratt knew that the children were the future and if he could change them he could wipe out the Indian culture. The children went from wearing moccasins to leather boots, beads to army uniforms, and the only time they would cut their hair normally was in the case of mourning. The children felt like an imitation of a white child. The Carlisle school, forbid the children to speak their native tongue to take away their heritage. Their lives were run as if they were training to be soldiers and had to listen for the commands of the trumpets and the whistles. The Indians learnt Christian hymns and religion. Category: History