The ABC Corporation Case

Describe four types of audit opinions Green and Associates may provide at the conclusion of a corporate financial audit Financial information should be accompanied by an auditor’s report. One of the opinions suggested include the fact that unqualified opinion is made when an auditor indicates that the financial statements of the represented company provide a fair and true view in accordance the financial reporting framework.Advertising We will write a custom essay sample on The ABC Corporation Case specifically for you for only $16.05 $11/page Learn More The auditor issues this report when the financial statements do not include mis-statements and they are fairly presented according to Generally Accepted Accounting Principles (GAAP) (Vallabhaneni, 2005, p186). A qualified opinion report is issued by auditors when two situations do not rhyme with the General Accepted Accounting Principles (GAAP). Single deviation qualification occurs when one or se veral areas of the financial statements do not comply with GAAP, however, they do not affect the rest of the financial statement. Limitation of scope qualification is evidenced when a single or more areas of financial statements could not be audited, for instance, failure to test a company’s inventory of goods. Adverse opinion report is evident when the auditor confirms that the financial statements of a company are misstated, hence, they do not conform to GAAP. These statements are regarded as unreliable and inaccurate. In addition, disclaimer of opinion report is issued when an auditor declines to present an opinion regarding the financial statements, and therefore fails to complete the audit for some reason; therefore, does not provide the company with an opinion (Vallabhaneni, 2005, p.186).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Determine whether the inventory valuation method used by ABC Corporation was legal and compliant with GAAP ABC Corporation previously used FIFO inventory valuation method before changing to LIFO, with an intention of enhancing the annual tax return. The First In, First Out entails selling the goods bought earliest first, while the newest goods are sold last. Generally Accepted Accounting Principles (GAAP) allows the use of FIFO method; this method yields to highest income especially in times of inflation due to the lowest estimate of cost of goods sold. However, the rational change from one valuation method to another is not ethical, since the company shifted to LIFO with an aim of enhancing annual tax return, hence plans to shift back to FIFO when things get better. Is the client’s refusal to procure an audit of Internal Controls over Financial reporting in violation of Sarbanes-Oxley? Why or why not? ABC refusal to allow the auditors to separate audit of internal controls over financial reporting is a violation of Sarbanes –Oxley Act section 404, which requires an auditor to report on the company’s adequacy of internal control over financial reporting. The internal control report entails the management’s effort in maintain an effective internal control structure. Therefore, the act requires companies to include an assessment of internal controls and the procedure of financial reporting. Effective internal controls allow for the preparation of reliable financial reports; therefore, ABC refusal to procure an internal control violates the act (price water house coopers, et al., 2004, p.1). In compliance with GAAP, which type of audit opinion should Green and Associates issue? ABC company has not complied to all the rules of GAAP, the refusal to procure internal controls over financial reporting with an aim of avoiding further costs, is a violation of the rules pertaining to GAAP.Advertising We will write a custom essay sample on The ABC Corporation Case specifically for you for only $16.05 $11/page Learn More Therefore green and associates auditors should issue a qualified opinion based on the two questionable issues at hand, on internal controls and valuation methods. Discuss the ethical issues involved for ABC Corporation and for Green and Associates Ethical issues here apply to both the organization and the auditing firm; ABC Corporation should ensure that it operates under the standards of GAAP, hence avoiding the violation of law. ABC is currently avoiding costs, hence violating the Sarbanes –Oxley Act section 404, which requires internal controls in a company. The corporation should also consider hiring competent personnel, who will abide by the required regulations, among them GAAP. Green and associates auditors should not overlook any errors in ABC Corporation. An effective and reliable opinion should be made regarding the current status of the company. When an honest report is made, the company is capable o f correcting its faults, hence operating by the rules of GAAP. Lack of appropriate feedback could result to the downfall of a firm. References PriceWaterhouseCoopers. (2004). Internal Control over Financial Reporting, an investor resource. Web. Vallabhaneni, S. (2005). Wiley CIA Exam Review, Conducting the Internal Audit Engagement. Edition 3. NJ: John Wiley and Sons Publisher. Print.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More This essay on The ABC Corporation Case was written and submitted by user Frankl1nSt0rm to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Book Hookup Makes Finding Your Next Book Easy

The Book Hookup Makes Finding Your Next Book Easy Books are magical things - they transport us to different countries, different worlds, and introduce us to characters who feel more like friends or family by the end of the stories that they tell.But out of the millions of novels out there, how do we know what books require our immediate attention? Who are some authors we should be paying attention to? Who are some new authors on the scene we should know about?One great site we love on the book blogosphere is called The Book Hookup. The Book Hookup was started in 2011 by three book enthusiasts: Celeste, Ana, and Christina. These three book lovers may be spread out all over the country, but their unabashed love of books brings them together for one common goal - to discuss their favorite books, authors, and, of course, their swoony book boyfriends.The Book Hookup has created quite the following with fans all over the world and has been recognized for their book blogging efforts. They were even voted one of the Best Book Blogs of 201 7 by Reedsy and claimed the #4 spot (out of 1,000 blogs) in the Best Book Blog of 2017 by the Writer Awards.Lets learn a little bit more about these three book lovers and what they offer on their beloved book blog.The Book Hookup bloggersThe three original bloggers, Celeste, Ana, and Christina, are all book-obsessed, but they bring their own spin on each review they write and every interview they conduct with authors.Celeste lives on the South Shore of Massachusetts and is a huge fan of New Adult books as well as suspense/mystery titles. She would describe her favorite kind of books as a combination of romance and angst.One common theme with all my books is that I love the sad or dark and gritty. Then weave in romance, especially one with lots of angst and youve got me hooked. Nothing like a fabulous swoon well worth waiting for,CelesteAna has a mission to get all of her family and friends (and readers) to love books as much as she does - but that might be a tall task considering t hat she considers herself quite the bookworm with a vivid imagination. Though she says she loves all books, she is quite the sucker for a fairytale setting.My favorite leading men are just a little bit cocky and my leading ladies, sassy! Be forewarned that I do have a tendency to fall in love with characters if theyre vivid enough and may even sometimes talk about them as if theyre real!AnaChristina is a Southern girl from northern Mississippi who loves to bury her nose in a novel while on her porch swing, and who knows a thing or two about books (and who isnt shy about her love for YA novels).I love YA thats geared more toward adult than young. Im obnoxiously mildly obsessed with fantasy (because where else will you find total badass teenage girls?) and strangely adore contemporary romances that make me sob loudly into my pillow (because how fun is that!? #AngstH00r),ChristinaWhat types of books do they review?Under their Review Policy page, The Book Hookup bloggers give full discl osure that while they dont consider themselves professional reviewers, they do champion themselves as book bloggers who want to share their love of great books with other fellow readers.So what kinds of books does The Book Hookup review? On their website they list several genres that they prefer to review, including:ParanormalUrban FantasyDark FantasyRomanceContemporary FictionHistorical RomanceYoung AdultNew AdultIn those categories, they have quite a few subgenres, including:AngelsAngstAwesome HeroinesBad BoysBoys with Naughty MouthsBrooding Bad BoyComing of AgeDark and GrittyDetectives/Cops/People in UniformDystopianFaeGothicHeart WrenchingHoly Angst BatmanIndieLove TriangleManwhoreMilitaryMindf*ckeryMusic Inspired ReadsOrganized CrimePost-Apocalyptic/ApocalypticRetellingSportsSteampunkSecond Chance RomanceThere are, however, a few types of books they dont prefer to review on their website, which include:NonfictionScience FictionEroticaAutobiographies/Biographies/MemoirsTitles wi th religious undertonesMiddle grade fictionNovellas/Short StoriesChances are, if youre a book lover, youre bound to find a review of some of your favorite books on the website (and maybe discover a few that youve never heard of!).How do they review books?The Book Hookup has a system of reviewing in which they label each book a top shelf, second shelf, third shelf, bottom shelf, or recycle bin.Top Shelf books are what they call literary crack and are worthy of being read again and again (and also recommending it to everyone they know). Second Shelf books are great, worthy of recommendations to others, and would definitely be missed if borrowed for a little too long. Third Shelf books are books that the reviewers would definitely be willing to let you borrow because they enjoyed it, but arent in too much of a hurry to get it back. Bottom Shelf books are definitely not great reads- theyd let you borrow them without the expectation of getting it back. Finally, Recycle Bin books are the bottom of the totem pole as far as reads go; theres just no need to fit these kinds of books on a crowded bookshelf.Who are some of their favorite authors?The Book Hookup ladies have reviewed dozens and dozens of books, from Rainbow Rowells 2013 runaway hit Eleanor Park to Veronica Roths smash Divergent series and many Indie titles in between. But who are some of their favorite authors?Over the years, The Book Hookup has glowingly reviewed several of the following authors novels:Jennifer L. ArementroutAmy A. BartolSarina BowenChris CannonChelsea M. CameronChelsea FineJen FrederickColleen HooverHeather LyonsSarah J. MaasRichelle MeadRachel MorganGinger ScottJessica SorrensenRaine ThomasK.A. TuckerBrighton WalshRebecca YarrosThese authors may write in a variety of styles and genres, but the main thing they seem to have in common is that they all have a story of a terrific relationship - either a budding romance or a friendship- thats highlighted and that captures the attention of Th e Book Hookup reviewers.In addition to writing reviews, The Book Hookup also has podcasts and interviews with authors, which are entertaining to read and are an added layer of participation when youre a fan of theirs.Can The Book Hookup review my novel which I wrote?Are you a budding novelist who has finally finished his or her first novel and published it on Kindle? Or are you a seasoned veteran who is looking to get press for a new book? You may be wondering if you can get your novel reviewed on The Book Hookup.Although The Book Hookup does accept submissions from authors, they are only accepting a limited number of books for review. They will accept e-books, galleys, ARC copies, and hard copies in either paperback or hardcover for review, but only if its a completed novel.When you submit your title to the Book Hookup, be sure to include what genre it is, the synopsis, as well as a link to your website, Goodreads, Amazon or Barnes and Noble page. They also note that the more infor mation you send them, the more likely it is that theyll consider your book for review. The Book Hookup bloggers will not spoil any secrets about your plot to readers, but they will deliver an honest review of the story.Why you should be a fan of The Book HookupIts simple: book lovers, when looking for recommendations, should look to other book lovers. Its clear that these three book bloggers are passionate and precise about what books they choose to review, and also serious about the recommendations they give to their thousands of fans.The reviewers are honest, candid, and blunt when they need to be, but theyre also glowing, appreciative, and genuinely excited to be talking about books. The Book Hookups review style is positive and feels like youre having a chat with a friend over coffee about what shes been reading lately. After reading several reviews, you get a feel of Celeste, Ana, and Christinas personalities - which are bold, friendly, and, yes, a little bit nerdy (but in the absolute best way possible).Although they make it perfectly clear that theyre not professional reviewers, their recommendations and reviews are clearly knowledgeable and its obvious that all three of them have a deep love and appreciation for books. Often when you read reviews of books they can tend to come off as elitist and unapproachable, but The Book Hookup is simply a space for those who love to read and who want to geek out over it together. What better way to celebrate fun novels, exciting plot twists, and swoon-worthy leading male characters than that?

Cause and effect Essay Example | Topics and Well Written Essays - 500 words - 3

Cause and effect - Essay Example It is often said that people find religion in their deepest and darkest hour, but it is true that just as many people seem to â€Å"slip through the cracks.† Some examples of stressful times in people’s lives are divorce, illness, or the loss of a loved one. There is a small percentage of the population who take drugs for sport performance; however, the vast majority of those who begin taking drugs do so in order to escape whatever problems are facing them in their everyday lives. Everyone experiences hurt, whether physical or emotional, and drugs are a way out to bring relief to the pain that is being felt. A large percentage of people have no intention of becoming regular users; they think that drugs can be used as a short term option in order to relief immediate stress. What many people fail to take into account is that almost every drug is highly addictive. Drugs contain extremely tempting substances such as nicotine that can cause a user to feel dependent on a cert ain drug. This then develops into long term use because the user builds a dependency on that particular drug. Another cause of drug use is peer pressure. This is a cause that is often overlooked because many people do not know how to handle a situation where a close friend is asking them to do something. Human nature causes us to want to fit it, so we inevitably go along with what the group says. Even if someone gives up taking drugs, there will be both short and long term effects that may or may not be able to be reversed. One of the main organs than can be affected by drug use is the heart. Another organ that can be damaged due to drugs is the lungs. Cancer can form in the lungs and may spread to the rest of the body. Depending on the severity of the cancer, it may even cause the loss of someone’s life. Aside from these effects, which are mostly physical, there are other consequences that are over overlooked. Drug use can result in poor performance at work, affect

Research Paper Essay Example | Topics and Well Written Essays - 2750 words

Research Paper - Essay Example The same is also the case with Mark Twain. The present paper aims to elucidate the life and contributions made by the distinguished nineteenth century American writer and humorist Mark Twain. The main objective behind making an investigating into the life of the author above-mentioned included the unveiling and acknowledging the great services rendered by this wonderful personality in the field of American literature, which has left a remarkable impact on the future writers, poets and humorists at large. In addition, second part of this study will elaborate two of the literary pieces created by Mark Twain by making the literary analyses of the same. Both the works selected for the present study appear to be contrary to each other in nature and scope, and portray two entirely divergent scenarios. Actually Twain maintains command over creating literary pieces in two entirely different ways as well as on absolutely divergent topics, which are present an unconditionally different scenari o from one another in nature and scope; it could be witnessed by going through his Two Ways of Seeing a River on the one side, and his Connecticut Yankee in King Arthur’s Court on the other. Part I: Samuel Langhorne Clemens alias as Mark Twain enjoys a respectable place among the list of the most talented writers and humorists the American soil has ever produced. By dint of his exceptional talent and dexterity to draw out the realities of life in both serious and comic manner, he has captured the attention and attraction of the readers belonging to various areas and regions of the world. Moreover, because of the universality of theme as well as depth of his ideas that his works still contain validity and significance, and are hence equally popular even this day as they had been popular during the nineteenth century in his life. Twain was born in Florida in November 1835 to Jane and John Marshall Clemens (Clemens 14). He was born only few days after the visit of Halley’ s Comet (New York Times 2009); consequently, the child was predicted to be a famous personality in his future years. Twain was sixth of the seven siblings, though only three of his siblings could survive adulthood (Autobiography 19). He lost his father in 1847 at the age of 11 (Autobiography 216), which left significant affect on his mind. However, the noteworthy author carried on his struggle to survive by first working as the apprentice to a printer, and later started working as contributor to the Hannibal Journal by developing humorous sketches of the prominent personalities since 1851 onward (Clemens 26). The Muscatine Newspaper published his eight stories by 1854-55, which turned out to be supportive for him to start his career as a professional writer. Like the renowned biologist-evolutionist of all times i.e. Sir Charles Darwin, the voyages also leave an indelible impact on the young Twain. It is predominantly the case with his voyage to New Orleans in 1856, where the pilot H orace Bixby encouraged him to embark upon the same profession, which could bring joys and adventures to his life along with offering him respectable and considerable earnings in the wake of it (Clemens 32). As a result, he decided to become the steamboat pilot that turned out to be supportive in respect of observing the ebbs and flows of the river life on the one side, and estimate the beauties the deep waters offer to man on the other. Twain obtained the professional diploma of steamboat

Wolfgang Amadeus Mozart Essay Example | Topics and Well Written Essays - 2250 words

Wolfgang Amadeus Mozart - Essay Example Classicism as a movement spans across literature, the arts, and even architecture; it was strongly associated with absolutism and the need for clear divisions of parts. At the time, the buildings and artworks were made in bright colors yet they contrasted each other; overall, classical era production was simple and less complex than previous periods. These ideas mostly came from developments in science and philosophy where it was established that things tend to follow certain rules; in accordance with Newtonian physics, the most stable structures were the highly ordered ones. These influences entered the arena of music when audiences and players began adding structure to their pieces; unlike the previous Baroque period that had layered melodies and harmonies, the classical era had homophonic music where the harmony was inferior to the melody (Hoffer 124). Tonal structures were deeply emphasized at the time owing to the emphasis on chords; sometimes this was done at the expense of melodic smoothness. In addition, the classical era music differed from the Baroque style music owing to its emphasis on instrumental groups other than the string instruments. Participants of the classical era simplified the texture of their music in a manner that allowed listeners to be better able to tell the instrumental details apart. Tones need to be unified through certain rhythms like the minute or opening fanfares in order to get the attention of its listeners. This era also had concerto and sonata forms at a greater level with special emphasis given to their definition as well as the rules surrounding their use. Furthermore, performers did the symphony and concertos for many were eventually replaced by soloist concertos.

Herman Miller Inc Essay Example for Free

Herman Miller Inc Essay From the headquarters of Herman Miller Inc. , Curt Pullen talks amid the unmistakable pounding sounds and commotion associated with a construction work site about his companys plan to rebound from the recession. Pullen, the firms executive vice president and president of North America, says the workers are installing new lower-height Herman Miller workstations designed to accommodate a growing trend in offices toward more open, collaborative environments. The new product, called Canvas, is part of the companys market-shift strategy after the demand for office furniture fell hard during the economic downturn. The plan also involves diversifying into the health care and academic furniture markets and more emphasis on emerging economies. The plan appears to be paying off. For the first time in nearly four years the company reported two consecutive quarters of double-digit percentage sales growth after releasing its second-quarter earnings statement on Dec 15th. Orders in the second quarter rose 34% to $462 million. CEO Brian Walker noted the companys expanded market reach as a contributing factor to growth. Significant increases occurred in international markets where sales rose 33%. In 2010 the company acquired UK-based ergonomic workstation manufacturer Colebrook Bosson Saunders and purchased assets from Australian furniture maker Living Edge Group. In 2008, the company announced a partnership with Chinas Posh Office Systems Ltd. to expand in the Asia-Pacific region. The company attributed a year-end surge to gains in its international, health care, learning and retail vertical markets. The expanding health care industry has become one of the companys key growth targets. One of the more recent expansions into the health care field came on Jan. 31 when Herman Miller completed its acquisition of health care furniture manufacturer Nemschoff Chairs LLC based in Sheboygan, Wis. Herman Miller designed the Canvas workstation at a lower height than traditional workstations to facilitate a workplace trend toward more collaborative environments. The design also allows more light into work areas and saves space, the company says. Including sinks and headwalls, to be reconfigured to meet patient needs. 2. Business Strategy: Broad Differentiation Strategies This strategy pursues the buyer’s needs and preference to make them satisfied with the product. And to be different from other rivals, the product must have unique product attributes that a wide range of buyers find appealing and worth paying for. The strategy achieves its aim when an attractively large numbers of buyers find the customer buyer value proposition. Herman miller is pursuing this strategy as we refer to the case study that their products are based on the design which is designed according to the people who use the furniture. Like the president of Herman Miller said: ‘people are important not the furniture. Furniture should be useful’. Besides, this company emphasizes on product design and environmental friendly, these are two basic things that they have been practicing for many decades. Furthermore, they also invest more in research and development for product innovation. Take an example of office design product, Herman Miller’s Insight and Exploration team observed various workplaces to analyze how people collaborate and the ways in which their interactions vary over the course of a day, and throughout the life of a project by differentiating the subtleties of how, when, where, and why people connect independent of content or industry. Senior Researcher Shilpi Kumar notes that, â€Å"outlining these collaborative work behaviors will empower designers and decision makers with a greater understanding for how people really work, and will enable more informed choices in regards to office spaces. Herman Miller takes advantage of the growing desire for green products to create a better world and increase ergonomic furniture, because the consumers are willing to pay a premium for such quality and social responsible product. Since the designer of Herman Miller emphasized quality, excellence, and the continual improvement of their products, obviously one of their product which is designed by Charles and Ray Eames since its launch in 1950 had developed from plastic chair to wood chair in 2000. She also confirmed that this wood chair is 100 times recyclable since Herman Miller is concerned about environmental friendly, and Eames Molded Wood Side Chair earns Gold award at NeoCon 2013 in the Guest Seating category. 3. Functional strategy: Research and Development (RD) This category focuses on strategy that is concerned with the actions in managing particular functions within a business especially in RD. In terms of Herman Miller RD, they invested in research and development (RD) financially. Although there was downturn in financial, Herman Miller still invested tens of millions of dollars in RD. The investment in RD was code named Purple. A result of investment in RD was an outgrowth of project Purple. The goal of this project was to spread beyond the boundaries of normal business. Herman miller created a special team called the accessories team in which the team-identified a potential growth area. This team is made to recruit people with different disciplines needed to support that goal. In addition, this team focuses on contributing ideas to the success of the team from all resources and also to develop a particular product as it goes through that piece of work. This project is in line with functional strategy of RD in which a company’s product development represents the plan for keeping the company’s product in accordance with what buyers are looking for (Thompson et al, 2014). In the case of Herman Miller Inc, they began with research in every real design solution in which the exploitation and insights of the best research leads to human-centered design and problem solving. Herman Miller Inc is doing many things for RD in the case of education, sustainability, performance, healthcare, manufacturing, architectures design and ergonomics. Herman Miller Inc has its major RD activities and projects, i. e. its way to support and develop a company’s product. According to Herman Miller’s financial statement for fiscal years 2006-2011, there was a decline in design and research in 2009 due to the ongoing economic downturn. Figure 1. 1: Spending on Design and research So far, they have done some research projects regarding education such as; student’s research work behaviors behind innovation spaces. In the fall 2012, there was a project Herman Miller funded as a way of investing in the next generation of workers by giving students the chance to apply what hey learn in a real-world setting. Herman Miller wanted them to look at the business objective of the company. Besides Herman Miller providing the funds, the employees of the company also participated in the project. After the field research, the goal of this project was that the students shared what they had learned from going to the company for a workshop. The company also wanted to discover more about places that encourage creativity and the places of creative people. Besides Herman Miller providing the funds, the employee of the company also participated in the project. In regarding with the research in technology, the research starts by understanding which technological trends are creating new behaviors in the workplace. So from that, they can produce new design solution. Over the last three years, a group of designers, engineers, and researchers, the Insight Herman Miller and Exploration Team (I E) has focused on emerging technologies and how they alter social behavior in the workplace. Herman Miller’s goal is to identify the technology trends that are relevant to the office and also understanding new behaviors that allow the designers, architects and manufacturers to bring new workplace design. For healthcare, Herman Miller Healthcare saw the opportunity to study and analyze by doing the research from the discussion of Bluewater health in which prior to design development and also the satisfaction and safety of patients and staff members. Herman Miller Healthcare is sponsoring a research project that will explore how changes in the built environment have affected staff in three important areas: Ambulatory Care, Intensive Care Unit and Emergency Department. 3 4. Functional Strategies: Marketing Marketing is one of the strategies used under functional strategy. First and foremost, Herman Miller products were sold internationally through wholly owned subsidiaries in countries including Canada, France, Germany, Italy, Japan, Mexico, Australia, Singapore, China, India, and the Netherlands. Hence, they use the international strategy to compete its products in each country. In other words, they use the foreign subsidiary strategies because it seemed that they prefer to have a direct control over all aspects of operating in a foreign country that is the reason why they established wholly owned subsidiaries. As a result, this strategy was successful as their brand was recognized by customers and increased customer base spreading over 100 countries. Moreover, they used green marketing strategy to sell their products. This is because they mainly focus on environmental friendly such as Mirra chair, one of their products which was made of 45 percent recycled materials, and 96 percent of its material were recyclable. Therefore, the chairs used 100 percent renewable energy. Due to this strategy used, Mirra chair was recorded as one of the Top 10 Green Products by Architectural Record and Environmental Building News. Hence, this can indicate the success of using this strategy. In addition, Herman Miller engaged in cooperating advertising with strategic partners. As the example of Hilton Garden Inns which they equipped the Mirra chair in some room and on the desk in the room, was a card that explain how to adjust the chair while also providing the advertisement of Herman Miller’s website, how to purchase the products. Likewise, this is one of the advertising used to promote their products by using the strategic partner. As a result, they can reduce the advertising cost and gain more brand awareness. . Operating Strategy: Lean Production Initially, at Spring Lake, Herman Miller had invested in a giant robot assembly that welded supports inside file cabinet housings, including a tractor-trailer-length automated welding line with 1,000 sensors to drive labor completely out of the process. Unfortunately, big customers like Hewlett-Packard and ATT were pulling their orders of 100 instead of 500 and some wanted file cabinets in two weeks instead of six with much higher quality. The Spring Lake plant could not deliver, and certainly not for the lower prices customers demanded. 995, they adapted Toyota’s leading-edge formula for plant-floor management into an approach they called the Herman Miller Performance System (Boozco. , 2010, para 20). Based on the above quote, it depicted that Herman Miller’s decision to employ Herman Miller Performance System (HMPS); lean production, was to maintain efficiencies and cost savings by minimizing the amount of inventory on hand through a just-in-time process. To ensure a fluid flow on the order – driven production, Herman Miller collaborated with reliable and strategic suppliers. HMPS created competitive advantage through large assembly – manufacturing based. For example, direct materials and components purchased as needed to meet the demand and some suppliers delivered parts to Herman Miller production facilities five or six times per day. This resulted in a standard lead time of 10 to 20 days for majority of the products and low inventories on hand. Interestingly, HMPS managed to increase the variable costs rather than fixed costs while retaining proprietary control over manufacturing process. It was reported that â€Å"the plant managers across Herman Miller have learned that the best-run plants rely on people, not machines. Only people can solve problems to make assembly lines go faster, run cheaper, and deliver higher quality† (Boozco. , 2010, para 25). Therefore, it can be concluded that labor intensive approach tend to outperform machine intensive approach especially when the products demand further customization with limited time and the majority of industry products are built to each customers unique order. Question 2: Culture at HMI: healthy and largely supportive of good strategy execution. Herman Miller had codified its long-practiced organizational values, intended as a basic for uniting all employees, building relationship, and contributing to society. Herman Miller started in 1905 with the Star Furniture Company and created the Herman Miller furniture company with his son in law named Dirk Jan De Pree. From the beginning, De Pree committed himself to treating all workers as individuals with specials talents and potential. This was part of Herman Miller’s corporate culture which continued to generate respect for all employees and take advantage of the diversity of skills possessed by all. This is one of the functional strategies in corporate culture in Herman Miller Inc in which included the company’s approach to people management, procedures and operating practices that provide the guidelines for the behavior of the company. The impact of this culture became one of the competitive advantages that make strong management and employee satisfaction in the company. The business principles and ethical standard of Herman Miller are the management practices as the key of company’s culture. Herman Miller was one of the furniture company named to Fast Company’s â€Å"Most Innovative Companies† in both 2008 and 2010. Herman Miller had pursued a path of reinvention and renewal. Herman Miller has many ways to develop their products and its culture is also unique. Through the growing of the company, Herman Miller maintains the relationship with the employees. Herman Miller’s commitment to innovation included sharing ideas and opinions from the employees. On January 1979, Herman Miller established new organization structures that included all employees were to be given the opportunity to discuss new plan in small group settings. In addition, Herman Miller also established a plan in which all employees became shareholders. Herman Miller Inc. also focuses on more efficient and environmentally friendly by taking a major initiative in 1981. It is in line with a better world value which is pursuing sustainability and environmental policy. They established environmental quality action team whose goal was to coordinate environmental programs worldwide that involves many employees. A Herman Miller’s culture is grounded in and resides to certain core value and some sets for ethical behavior. Herman Miller had long practiced organizational values that were still used in 2012. The values are as basis for uniting all employees, building relationship, adapt the implied attitude, behaviors and work practices. The company adopted inclusiveness which means they include all the expressions of human talent and potential that society offers. As mentioned before, Herman Miller corporate culture continued to create respect to all employees and looking for and utilizing the skills possessed by anyone. The second value is design in which it is important to Herman Miller Inc. in order to make innovative products. It is the way for them for looking at the world and how it can work. The results of this value are Herman Miller established many innovative products and designs. In 1971 and 1984, they introduced products based on ergonomics principles such as the Ergon chair and Equa chair. For another groundbreaking design, it introduced the Aeron chair which was almost added to New York Museum of Modern Art’s permanent design collection in 1990. Other important values are based on Herman Miller’s best performance that focuses on enriching the lives of employees, customers and create value for the shareholders. The result of this value has made Herman Miller share the gains and pains with the employees especially about the compensation. All employees received a base pay and they also participated in a profit sharing program where they received stock in accordance to the company’s financial performance. The company also offered to the employees the employee stock purchase plan (ESPP), retirement income plan, offered annual bonus to all employees based on company’s performance, and in regard to profit sharing both the employees and executives have same calculation of bonus potential. High performance culture In Herman Miller Inc. there is a strong sense of involvement on the part of company personnel and emphasis on individual initiative and creativity. Two of the greatest strengths lie behind our heritage of research-driven design. Respecting and encouraging risks, exploring new ideas and freedom of speech. Owners actively committed to the life of the community called Herman Miller, pride in doing things right, sharing in its success and risks. The strengths and payoff really comes in when engaging in people’s own problems, solutions and behavior. Performance is required at the highest level possible. Herman Miller enriches employees’ lives, delight its customers, and create value for its shareholders. Herman Miller includes all the express human talent and potential, everyone should have a chance to realize his or her potential regardless of color, gender, age, sexual orientation. It believes that skill; different educational background could bring the company uniqueness. Adaptive Culture Herman Miller always keep innovating its products to serve their customers better. Herman Miller’s corporate culture, which continued to generate respect for all employees, had fueled the quest to tap the diversity of gifts and skill held by all. The company designs products according to what people want the most, and it is a way of looking at the world and how it works or does not. To design a solution, rather than simply devising one, required research, thought sometime starting over, listening and humility. Manager and employees support each other in dealing with working environment. Herman Miller designed the Canvas workstation, at a lower height than traditional workstations to facilitate a workplace trend toward more collaborative environments. The design also allows more light into work areas and saves space, the company says. Additionally, the company also keeps changing its production designs from time to time according to the needs of the people and follow ergonomic system. Herman Miller hired much expertise to design its furniture, and it is costly to spend on R;D but company the company was willing to take risks on new innovation. Financial performance Year 2008 2009 2010 2011 Revenue ($ millions) $ 2,012. 1 $1,630. 0 $1,318. 8 $1,649. 2 R;D to Sales Ratio R;D/Sale 51. 2 / 2,012. 1 = 2. 5 % 45. 7 / 1,630. 0 = 2. 8 % 40. 5 / 1,318. 8 = 3. 1 % 45. 8 / 1,649. 2 = 2. 8 % Table 2. : HMI’s Revenues and R;D to Sales ratio from 2008 to 2011 Figure 2. 1: Research and development (R;D) to Sales ratio from 2008 to 2011 The above graph shows the trend of R;D sales ratio which increases from year 2008 until 2010. However, it decreased slightly in 2011 due to low R;D investment because of recession. However, it is not clear whether measuring the R;D ratio is a good metric to represent its efficiency towards a company. This is because it takes into consideration the R;D expenses rather than R;D investment thus it is easy to manipulate the number by lowering the R;D expenditure. Even, in the balance sheet of Herman Miller, the R;D investment is not disclosed under assets. If R;D is capitalized as asset, then it depicts the efficiency of R;D towards business revenues. In brief, due to that constraint, we assume that at least the R;D sales ratio increases and contributes positively towards Herman Miller’s business structure as Herman Miller invests heavily in R;D to create the furniture. Figure 2. 2: HMI’s Revenues from 2008 to 2011 The above graph illustrates that the trend of sales revenue decreases from year 2008 until 2010. However, it started to increase in year 2011. Thus, in brief, Herman Miller is improving in their sales through investment in Research and Development and produces competitive design. Question 3: HMI’s Financial situation: prior years and its competitors 1. HMI’s financial situation In order to measure the financial performance of Herman Miller Inc, we have used different ratios, such as liquidity, profitability, leverage and activity ratios. Besides, we also compare the financial performance of HMI in relation to its competitors – HNI and Steelcase Inc from 2008 until 2012 based on the above mention ratios. For our case, we have used the current ratio to measure the extent to which the three companies (HMI, HNI and Steelcase) can meet their short term obligations as shown in the figure below. Figure 3. 1: HMI’s current ratio versus its competitors’ ratio The figure above shows the current ratios for the three manufacturers’ of office furniture and equipment for five consecutive years. In the case of Herman Miller Inc. , their current ratio showed some slight increase of about 1 percent from 2008 to 2009. However, a drop of about 21 percent was xperienced in 2010 but they were still able to maintain a current ratio of greater than 1. In the year 2011 and 2012, there had been a tremendous increase in their current ratio to 1. 76 and 1. 81 respectively. This current ratio of greater than 1 provides additional cushion against unforeseeable contingencies that may arise in the short term. In the case of HNI, their current ratio showed a moderate increase of about 7 percen t from 2008 to 2009. However, for the subsequent years, HNI experienced a decrease in their current ratio of approximately 10 percent from 2010 all the way to 2012. Nonetheless, they were able to maintain a current ratio of at least 1 to ensure that the value of their current assets covers at least the amount of their short term obligations. As for Steelcase, their current ratio showed a moderate increase of about 8 percent from 2008 to 2010. On the other hand, the company experienced a decrease of roughly 8 percent in the year 2011 but they were still able to maintain a current ratio of greater than 1. However, Steelcase managed to have an increase in their current ratio from 1. 37 in 2011 to 1. 52 in 2012. Overall, Herman Miller Inc. as shown a significant increasing trend in their current ratio as compared to the other two companies. This may suggest improved liquidity of the company or a more conservative approach to working capital management. ii. Profitability ratios: Profitability ratios measure management’s overall effectiveness as shown by the returns generated on sales and investment. There are a number of ratios under profitability but for our case, we have used the Return on Assets (ROA) to measure the after-tax profits per dollar of assets and Gross Profit Margin which measures the total margin available to cover operating expenses and yield a profit. These two ratios have been used to evaluate the three companies (HMI, HNI and Steelcase). Figure 3. 2. 1: HMI’s return on asset ratio versus its competitors’ ratio The figure above shows the Return on Assets for the three manufacturers’ of office furniture and equipment for five consecutive years. In the case of Herman Miller Inc. , there has been a decreasing trend of ROA in the year 2008 to 2010 from 19 percent to 4 percent respectively. This shows that the profitability of the company is deteriorating. Nevertheless, rom the year 2010 to the year 2012, the company has shown some slight increasing trend of ROA from 4 percent to 9 percent respectively. This indicates that the company’s profitability is quite improving over the years. When it comes to HNI, it has also shown a high decreasing trend of ROA in the year 2008 to 2011 from 5 percent to -0. 6 percent respectively. This shows that the profitability of the company is extremely deteriorating. However , in the year 2012, there was an increase of about 4 percent as compared to the previous year. The company was able to move from -0. 6 percent to 3. 8 percent. This signifies that the company’s profitability is slightly improving. Lastly for Steelcase, there has also been a high decreasing trend of ROA from the year 2008 to 2010 with about 6 percent and -0. 8 percent respectively. This shows that the profitability of the company is extremely deteriorating. However, there was a slight increasing trend of ROA in 2011 and 2012 of 1. 02 percent and 3. 33 percent respectively. This means that the company’s profitability is somewhat improving. Overall, Herman Miller Inc. has shown a considerable increasing trend in their ROA over the years as compared to the other two companies. This may imply effective use of assets and creation of high margins by the company as well as gauging how well the company uses its financing from borrowing and bonds. Figure 3. 2. 2: HMI’s gross profit ratio versus its competitors’ ratio The figure above shows the Gross Profit Margin for the three manufacturers’ of office furniture and equipment for five consecutive years. In the case of Herman Miller Inc. , there has been a slight decrease of the Gross Profit Margin in the year 2008 to 2009 from 34. 72 percent to 32. 37 percent respectively. However, from the year 2010 to the year 2012, the company has shown some slight increase in their Gross Profit Margin from 32. 49 percent to 34. 26 percent respectively. This indicates that the company can make a reasonable profit. For HNI, there has been an increasing trend of the Gross Profit Margin from the year 2008 to 2011 with about 33. 66 percent and 34. 6 percent respectively. However, in the year 2012, there was a slight decrease of about 1. 3 percent as compared to the previous year. The company’s Gross Profit Margin moved from 34. 86 percent to 34. 39 percent. This also signifies that the company can make a reasonable profit. Lastly for Steelcase, it has shown a slight decreasing trend of Gross Profit Margin from the year 2008 to 2010 with 32. 12 percent and 28. 35 percent respectively. However, there was a slight increasing trend of Gross Profit Margin in the subsequent years amounting to 29. 5 percent in 2012. This means that the company can still make a reasonable profit. Overall, HNI has shown a steady increasing trend in their Gross Profit Margin over the years as compared to the other two companies. This may indicate how efficiently the company is using its materials and labor in the production process and gives an indication of the pricing, cost structure, and production efficiency of the company. iii. Leverage ratios This ratio is used to determine the companies’ financing methods, or the ability to meet the obligations. There are many ratios to calculate leverage but the important factors include debt, interest expenses, equity and assets. In this section, we will examine two ratios which are debt to assets and debt to equity ratios. Figure 3. 3. 1: HMI’s debt to asset ratio versus its competitors’ ratio The debt to asset ratio gives us a quick measure of the amount of debt that the company has on its balance sheets compared to its assets. In general, the debt to asset ratio for Herman Miller fluctuated over the years as compared to its competitors – HNI and Steel case. In 2008, the debt to equity ratio for Herman Miller was above 80 percent and rose approximately to 100 percent in 2009, whereas this ratio was just about 61 percent and 57 percent for HNI and Steel case respectively in 2008; and about 58 percent in 2009 for both competitors. This indicated that almost 100 percent of Herman Miller’s assets were financed by debt or creditors which implied that the Company has high level of leverage and risk, while its competitors had roughly 50 percent of their assets financed by the owners. However, Herman Miller’s ratio significantly dropped in 2010 to about 40 percent which was below its competitors who almost maintained their position over the years. In 2012, 70 percent of Herman Miller’s assets were financed by debt. In general, although the company debt to assets ratio is still high in relation to its competitors, the financial performance of the company is improving after the financial crisis. However, the Company needs to further reduce the amount of debt resulting to the reduction of risk; this is because it may affect the company’s survival in the long-run. Figure 3. 3. 2: HMI’s debt to equity ratio versus its competitors’ ratio A debt-to-equity ratio measures the amount of debt a company uses to fund its business for every dollar of equity it has. In other words, it is a measure of a companys ability to repay its obligations. Generally companies with less debt equity ratio are less risky than the companies with high ratios. As we can see from the graphs, Herman Miller Inc. has the highest ratio over the year in relation to the other companies. For instance, its ratio fluctuated significantly over the years which were at 32. 7 and 94. 91 in 2008 and 2009 respectively. This might be due to the effect of the financial crisis, which caused the company to increase its debt financing heavily. Also, this indicates that the company had substantial high amount of debt as compared to equity which can endanger the long term survival of the firm since the company may not be able to generate enough cash to satisfy its debt obligations . Meanwhile, debt to equity ratio for HNI and Steel case was roughly lower than 2, which was acceptable for large public companies. For Herman Miller, however, this ratio sharply dropped over the next years to just about 8. 62 in 2010 and 2. 37 in 2012. In contrast, its competitors still can maintain their ratio below two over the next years. In order to improve this ratio, Herman Miller had sold its common stock and tried to lower the mount debt financing, this can be seen by the amount of long-term debt decreasing. This implies that the company’s financial performance has been improving after the financial crisis. In terms of leverage, overall, it can be said that the performance of the company has been improving over the years and regaining its position in the furniture market after the economic downturn. Although it may not do well as compared to its competitors in terms of financing the debt and equity, there is a sign of improvement and effort in positioning its self in the market industry in U. S. iv. Activity Ratios Figure 3. 4. 1: HMI’s Inventory turnover ratio versus its competitors’ ratio The inventory turnover is commonly used to measure the operational efficiency in managing its assets. Based on the figure 4. 1 illustrated above, in 2009, Herman Miller Inc. has the highest ratio compared to other years. This high ratio could indicate two conditions, such as; whether the company has strong sales during the year or it has an ineffective buying activity. However, it is perceived that the company did have strong sales proven from the lowest level of inventory and high sales revenue which are seen in the annual report during the year. While in 2010, Herman Miller Inc. ’s turnover ratio drops significantly compared to the other years. Its cost of sales for the year has the lowest and showed a decrement of 24% from previous year which simultaneously contribute to low ratio as well as indicating the lack of effectiveness particularly in turning its inventory into sales. One of the reasons is that it could be due to the recession which highly affected the company, and hence making them to reduce the cost of sales. However, Herman Miller Inc is getting better in turning its inventory into sales proven from the increment of its ratio by year. Additionally, compared to competitors, the position of the ratio shown for Herman Miller Inc. is located somewhat in the middle. Steelcase is somewhat faster in turning their inventory into sales compared to others. In contrast, HNI has the lowest rate. This proves that Steelcase is more effective in managing its operational assets. Figure 3. 4. 2: HMI’s Average collection period versus its competitors’ ratio Average collection period is the number of days it takes a company to collect its account receivables. As illustrated from the figure 4. 2 above, Herman Miller is getting better in obtaining its receivables shown by the average days taken which was from 58 days in 2008 and 34 days in 2012. This demonstrates that Herman miller Inc. onstantly improve its credit policy effectiveness confirmed by a dramatic slump by years. Comparing to other competitors, originally HNI was the most effective company in managing its credit term policy, as the company only took 38 days in collecting its account receivables compared to Steelcase or Herman Miller. However, the company ended up to be the highest rate at 2012 showing that it is not effective in evaluating company’s credit policy. As a result, when a company possesses a lower average collection period, it is seen as optimal as it indicates that the company does not take very long to turn its receivables into cash. . HMI’s current strategies: an issues of need to change its strategies during poor economic conditions The current Herman Miller strategy which focuses on growth strategy, through innovative products and related diversification made the company to survive the Great Depression early in its history, multiple recessions in 20th century and in early 21st century the company recovered from the dot-com bust and was able to continue expanding overseas. The furniture industry is an economically volatile industry. The office furniture segment of the industry was hit hard by the recession. Industry sales decreased 26. 5 percent during the 2009 economic downturn. However, because of the innovative and diversification, Herman Miller was able to outperform its competitors in terms of sales and profitability, during that time Herman Mill’s sales dropped by 19% which is relatively low in comparison with its competitors HNI Corporation and Steelcase which had dropped by 33 percent and 28% respectively. The furniture industry is at its maturity stage, thus Innovation is crucial to the company’s survival. If Herman Miller continues to successfully innovate, it will enable them to compete in the market strongly. The industry had been negatively impacted telecommunication which had reduced the need office furniture. Yet, more employees were spending more hours in front of the computer screens than ever before. Because of Herman Miller’s effective innovation, they were able to respond to the need of ergonomically correct office furniture that had helped to decrease fatigue and injuries like carpal tunnel syndrome. In summary, the company does not need to radically alter its main strategy which focuses more on innovation and diversification as it’s the reason they were not dramatically hit by recessions and competitions among the rivals. 3. Recommendation: i. Reduced current benefit and incentive schemes There are several incentives that had been eliminated by Herman Miller’s management due to the economic downturn in 2009. The suspend of 401(k) contribution plans (saving contribution plan), cut-off 15 percent of current workforce and 10 percent reduction in salary for remaining workforce had been implemented during the crisis. However the pay cuts was discontinued because of Herman Miller’s quick turnaround. The company was stable starting the year 2011, but the selling, general, and administrative were the highest contribution of the operating expenses. Specifically, â€Å"†¦$3. million and $16. 6 million of additional operating expenses during fiscal 2011 due to the reinstatement of all of our employee benefits and employee incentive expenses† (Herman Miller’s Annual Report, 2011). The company believed that the large benefit and incentives had created motivated and skilful employees which are the key of its competitive advantage. Even though the company has increased in sales as compared to the year 2010, it is important to cut the costs by eliminating some of the less important incentives schemes and benefits such as $100 rebate on a bike purchase, concierge services and one-site services to name a few. Previously, the company had eliminated the 401(k) contribution plan so that they could stop providing some percentage on the employees’ contribution. It is crucial since it could allow the company to save a significant amount of money in the long run (Richardson, 2009). It can be done by communicating the problems and issues which need to be addressed to the staff before they get out of hand. Address the problems proportionately and regular communication could make the staff be aware on their role to support the company throughout the economy downturn. By having it, the staff might accept the decision positively and provide effort to help the company to fully recover after the recession (‘Recession Business Cost Cutting†, 2013). ii. Reduction in company’s cost of sales According to Herman Miller’s Annual Report (2011), the increase in cost of sales for the year 2011 was due to the increase in sales volume that was driven primarily by cost leverage on higher production, which was partially offset by deeper discounting, higher employee benefit and incentive costs, and higher costs of key direct materials, most notably steel and steel components. Besides that, the cost of direct material increased as compared to previous years which there was increase in the cost of commodities and the increase in discounting, which has the effect of reducing net sales The costs of certain manufacturing materials used in producing finished products are sensitive to the volatility of commodity market price. The cost of direct labor and overhead were increased due to increase in product volume while the cost of freight expenses had increased during the year because of increase in product volume as well as increase in fuel costs in 2011. First recommendation to cut the cost of sales in terms of direct material is substituting lower cost material where possible to replace the expensive one and each angle should be considered for better decision. For example, the substitution of carbon steel to replace expensive stainless steel could reduce the cost but the corrosion protection might not last longer. This method should be applied if only the benefit from the substitution is higher than the cost of reduction in quality (Lewis, n. d. ). Second recommendation is by eliminating unnecessary product features to reduce cost. The company should produce a product that really suits customers’ preferences in buying their products. For example, the company should identify whether customers are purchasing its products because of their unique looks, lower price or high quality. If customers buy the products because of their lower price, unique features may not be needed (Lewis, n. d. ). Third recommendation which is the most effective one is by hedging the price of the steel through futures contract. According to Herman Miller’s Annual Report (2011): The company believes market prices for commodities in the near term may move higher and acknowledges that over time increases on its key direct materials and assembly components are likely. Consequently, it views the prospect of such increases as an outlook risk to the business† (p. 34). By locking the price in the contract, it could eliminate any risk of price volatility (â€Å"Hedging in Practice†, 2013). For example, if there is a huge possibility that the price of steel will increase in a certain period of time. Due to that, the company will engage in future contract and lock-in the price for a specific period in the future. Regardless of increase in steel price, the company is eligible to buy the commodity at a lower lock-in price as stated in the agreed future contract. Conclusion Herman Miller Inc. has implemented different strategies in order to improve its performance and expand its self in furniture market, such as diversified strategy, broad differentiation strategy, green marketing, product development and innovation. In addition, besides focusing on those strategies to achieve the business goals, the company also concerns about how it communicates and treat its employees. â€Å"All workers as individuals ith special talents and potential† can be considered as one of the healthy culture at Herman Miller since 1927 and the Company continued to generate respect for all employees and fueled the quest to tap diversity of gifts and skills held by all. According to one of the verse in chapter 42 of the Qur’an: â€Å"Those who hearken to their Lord, and establish regular Prayer; who (cond uct) their affairs by mutual Consultation; who spend out of what We bestow on them for Sustenance† (Quran 42:38) The verse above explains the importance of mutual consent in making a decision. Islam encourages Muslims to decide their affairs by consulting with those who will be affected by the decision. Thus, in the case of Herman Miller, it empowers its employees and nurture participative decision making so that the employees feel as part of the company. Surviving in matured furniture industry and the economic volatility such as recession, demand full cooperation from the whole organization. It is not easy to integrate the diverse nature of employees with different backgrounds and behaviors to achieve goal congruence. Thus, Herman Miller’s healthy culture leads to its employee’s readiness to accept any relevant decision by Herman Miller such as cutting their salaries as the employees work with Herman Miller and not just work for it. Furthermore, in term of design value, the designer team of Herman Miller always emphasized on quality, excellence, and the continual improvement of their products. â€Å"At Herman Miller the products we made decade ago are still sold after today, and products we make today we will do for a decade to come. † All in all, Herman Miller should pursue its current strategies and continue to expand those strategies such as product innovation, diversification and so on. We believe that these strategies have made and will make Herman Miller one of an outstanding and award winning Company. They will continue to provide the Company with the ability to renew and reinvent itself in the furniture market and outperform its rivals in the future. From the explanation above, it gives us a broad view of how the company’s long-term strategy and objective affects all their business: from product design to decision-making process to the culture of the Company.

Failures in Death of a Salesman by Arthur Miller Essay example -- Paper

Failures in Death of a Salesman by Arthur Miller Arthur Miller develops a number of significant and central themes throughout the play using techniques such as characterization, setting and language. The best explored theme in the play is the theme of failure and disappointments. 'Death of a Salesman' is a modern day play about a salesman, Willy Loman, his life and his failures in a success driven society and world. He is a victim of "The American Dream" destroyed by false promises and ideals. As the play unravels we realize that he more than just a financial failure but also socially, personally and morally. These failures and faults are not only confined to him but they rub off on his family. The storyline shoots from present day to past throughout the play this does not affect the theme of Failure very much but helps us understand and realize how these failures came about. Willy's entire life is a succession of missed opportunities and chances, and he considers himself a failure because of it. At the beginning of Act 1 we see him failing to make the drive to his business appointment, so he's going to miss out on making a sale because of it. So our first impression of the man is him failing to deliver. As the play proceeds we see Willy comparing himself to his relations or friends realizing that he is even more of a failure. Willy is a failure when compared to his father. Ben asserts "that he could sell more in a week than Willy could in a lifetime". He is represented as someone who was successful in his own way as Ben tells us: 'Great inventor, father. With one gadget he made more in a week than a man like ... ... could not handle it so commits suicide. This is interesting as his death was a financial failure too as life insurance does not cover suicide. His funeral was a failure because no one apart from his close family Charlie and Bernard came. So no matter how sad it sounds but Willy Loman's life was an entire failure. Until this day Willy Loman is a symbol of failure because of society's false value system. This play is based the mid 20th century when success was achieved through hardwork and industry and wit and charm would not earn you a living and this is the main reason Willy Loman failed in life. The play is one of the great tragedies and is a very depressing experience for the audience. No matter how much Willy deserved to fail because of his poor value and morality we cannot but feel sorry for this confused man.

Anatomy and Physiology of Body Systems

Intermediate Apprenticeship in Health (Emergency Care Assistance) Edexcel L2 Diploma in Emergency Care Assistance (QCF) Unit 11 Anatomy and Physiology of Body Systems A/602/5038 Candidate Name: _Ashley Orwin____________________ Candidate Employer: ___________________ Unit Overview: This unit will give learners a basic understanding of how the body is organised – from cells up to systems. Learners will also gain an understanding of the components and functions of the main systems of the body, leading to further understanding of how illness or injury affects the normal functions of an organ or system. How you will be assessed for unit 12:This unit consists of one knowledge outcome which will be assessed via a workbook. Outcomes| Assessment| Criteria| 1. Know how body Systems are organised| Knowledge Workbook| 1. 1 Label the structure of a typical cell1. 2 Outline the definition of tissue1. 3 Outline the definition of an organ1. 4 Outline the definition of a body system1. 5 Defin e directional terms used in medicine1. 6 Label major organs within the body cavities| 2. Know the Functions of the Respiratory System| Knowledge Workbook| 2. 1 Describe the function of the respiratory system2. 2 Label the components of the respiratory tract2. Describe the structure of the lungs2. 4 Outline the process of respiration2. 5 Describe the initial management of asthma| 3. Know the function of the Cardiovascular System| Knowledge Workbook| 3. 1 Outline the role of thecardiovascular system3. 2 Label the structure of the heart3. 3 State the electrical conductionsystem of the heart3. 4 Describe the purpose of differenttypes of blood vessels3. 5Describe the properties of blood| 4. Know how the nervous system supports body functions| Knowledge Workbook| 4. 1 Outline the role of the nervoussystem4. 2 Identify the components of thenervous system| 5.Know how the skeletal system functions | Knowledge Workbook | 5. 1 Outline the role of the skeletalsystem5. 2 Label the bones of the s keleton5. 3 Describe the different types of skeletal joints5. 4 Outline the relationship between the muscular system and theskeleton| In order to pass this unit you must complete this workbook to a satisfactory standard. Should you have any difficulties with this workbook your clinical tutors will be happy to support you 1. Know how the body systems are organised. 1. 1: Label the structure of a typical cell Using the following diagram label the key component of the cell.Nucleolus Nucleolus Smooth endoplasmic reticulum Smooth endoplasmic reticulum Nucleus Nucleus Centriole Centriole Cytoplasm Cytoplasm Cell membrane Cell membrane Mitochondria Mitochondria Rough endoplasmic reticulum Rough endoplasmic reticulum Golgi complex Golgi complex 2. 2 Outline the definition of a tissue You need to describe the following types of tissue in your answer, epithelial, connective, nervous and muscle specifying how muscle is sub divided into both voluntary and involuntary giving appropriate examples . A collection of similar cells and the intercellular substances surrounding them.There are four basic kinds of tissue in the body: epithelium, connective tissues including adipose tissue, blood, bone, and cartilage, muscle tissue; and nerve tissue. Epithelial: Covers the whole surface of the body. It is made up of cells closely packed and ranged in one or more layers. This tissue is specialised to form the covering or lining of all internal or external body surfaces. Connective: Connective tissue serves a connecting function; it supports and binds other tissue. Nervous: nervous tissue is responsible for sensing stimuli and transmitting signals to and from different parts of an organism.Neurons are the basic unit of nervous tissue. Muscle tissue: has ability to relax and contrast and so brings about movement and mechanical work in various parts of the body. (Skeletal, smooth and cardiac) 1. 3 Outline the definition of an organ. An organ is a number of specialised tissues and cells t hat are formed together to form an organ which has a specific function within the body. E. g. the heart, use for carrying blood around the body. An organ is a number of specialised tissues and cells that are formed together to form an organ which has a specific function within the body.E. g. the heart, use for carrying blood around the body. You need to consider the following in your answer, namely how specialized tissues have both specialist functions or form a particular structure such as the heart or lungs. 1. 4 Outline the definition of a body system. The body has many different organs all with their own specific jobs and are made up of different parts for example the respiratory system has the nose, trachea, diaphragm, bronchus, bronchioles, lungs and mouth which are all use to breath.A group of organs working together to perform a particular function The body has many different organs all with their own specific jobs and are made up of different parts for example the respirato ry system has the nose, trachea, diaphragm, bronchus, bronchioles, lungs and mouth which are all use to breath. A group of organs working together to perform a particular function You need to include in your answer that the body is comprised of a number of systems that contain specific organs that have specialized functions, for example the lungs in the respiratory system. . 5 Define Directional terms used in medicine Your answer must provide a clear definition of the following terms and how these are utilised to describe the human body and positioning of both injuries and/or organs. 1. Superior — Toward or at the upper part of the structure 2. Inferior– Toward or at the lower part of the structure 3. Lateral – Away from the midline of the body / on the outer side 4. Medial – Toward or at the midline of the body / on the inner side 5. Posterior – Toward back of the body 6. Anterior – Toward or at the front of the body . Proximal – Clo ser to the point of attachment of a limb to the body trunk 8. Distal – Further from the point of attachment of limb 9. External –Structure closer to internal organs 10. Internal – structure further from the internal organs 11. Superior — Toward or at the upper part of the structure 12. Inferior– Toward or at the lower part of the structure 13. Lateral – Away from the midline of the body / on the outer side 14. Medial – Toward or at the midline of the body / on the inner side 15. Posterior – Toward back of the body 16.Anterior – Toward or at the front of the body 17. Proximal – Closer to the point of attachment of a limb to the body trunk 18. Distal – Further from the point of attachment of limb 19. External –Structure closer to internal organs 20. Internal – structure further from the internal organs 1. 6 Label major organs within body cavities Complete the diagram clearly labelling the organs and major structures. Aorta Aorta Tarynx Tarynx Trachea Trachea Heart Heart Superior vena cava Superior vena cava Oesophagus Oesophagus Lung Lung Diaphragm Diaphragm Aorta AortaLiver Liver Inferior vena cava Inferior vena cava Spleen Spleen Gall bladder Gall bladder Stomach Stomach Pancreas Pancreas Kidney Kidney Ureter Ureter Small intestine Small intestine Appendix Appendix Large intestine Large intestine Bladder Bladder Rectum Rectum Urethra Urethra Student notes and Supplementary Work sheets. Directional Medical Terms As an Ambulance Care Assistant you should be able to use directional medical terms. The first important thing in learning about anatomy and physiology is to know the anatomical position and body landmarks.To accurately describe body parts and position, initial reference point and directional terms should be used in a medical setting. The correct anatomical position is standing up (erect) with the feet parallel and the arms hanging at the sides with the palms facin g forward and the thumbs pointing away from the body. To precisely point out the chief complaint of a patient, the ECA or Paramedic uses anatomical terms representing a certain body part. For example, a patient walks in the emergency room with a laceration on the posterior portion of the left lower leg.To clearly state the area of injury the Paramedic uses the term â€Å"sural† which means the posterior surface of the lower leg rather than writing â€Å"back area of the lower leg†. Knowing these terms not only give the ECA or Paramedic a more accurate formulation of chief complaints but it also saves time of a good deal of description. To clearly explain exactly the relation of a body structure to each other, directional terms are used. For example to describe the relationship or location of the heart to the arms, we can say â€Å"the heart is located in between the arms†.Using anatomical terminology, this is expressed as â€Å"the heart is medial to the arms. † Hence, it is a more clear and precise statement Common Anatomical Terms (for reference purposes only) ABDOMINAL| ACROMIAL| ANTECUBITAL| AXILLARY| BRACHIAL| BUCCAL| CARPAL| CERVICAL| COXAL| CRURAL| DIGITAL| FEMORAL| FIBULAR| INGUINAL| NASAL| ORAL| ORBITAL| PATELLAR| PELVIC| STERNAL| PUBIC| TARSAL| THORACIC| UMBILLICAL| CALCANEAL| CEPHALIC| DELTOID| FEMORAL| GLUTEAL| LUMBAR| OCCIPITAL| OLECRANAL| POPLITEAL| SCAPUALR| SURAL| VERTEBRAL| PLANTAR| | | |Common Anatomical Terms (for reference purposes only) ABDOMINAL| ACROMIAL| ANTECUBITAL| AXILLARY| BRACHIAL| BUCCAL| CARPAL| CERVICAL| COXAL| CRURAL| DIGITAL| FEMORAL| FIBULAR| INGUINAL| NASAL| ORAL| ORBITAL| PATELLAR| PELVIC| STERNAL| PUBIC| TARSAL| THORACIC| UMBILLICAL| CALCANEAL| CEPHALIC| DELTOID| FEMORAL| GLUTEAL| LUMBAR| OCCIPITAL| OLECRANAL| POPLITEAL| SCAPUALR| SURAL| VERTEBRAL| PLANTAR| | | | The terms commonly used in practice are superior, inferior, lateral, medial, posterior, anterior, sural, proximal, distal, external an d internal.Using these terminologies show on the diagram below and identify the position of the directional medical terms. These terms will commonly be used in practice not only to describe injuries but to provide an appropriate handover to other healthcare professionals. Supplementary Reading The Tissues Tissue is a group of cells that have a similar shape and function. Different types of tissues can be found in different organs. In humans, there are four basic types of tissue:   epithelial, connective, muscular, and nervous tissue. There may be various sub-tissues within each of the primary tissues.Epithelial tissue covers the body surface and forms the lining for most internal cavities. The major function of epithelial tissue includes protection, secretion, absorption, and filtration. The skin is an organ made up of epithelial tissue which protects the body from dirt, dust, bacteria and other microbes that may be harmful. Cells of the epithelial tissue have different shapes as shown on the student's worksheet. Cells can be thin, flat to cubic to elongated. Connective tissue is the most abundant and the most widely distributed of the tissues.Connective tissues perform a variety of functions including support and protection. The following tissues are found in the human body, ordinary loose connective tissue, fat tissue, dense fibrous tissue, cartilage, bone, blood, and lymph, which are all considered connective tissue. There are three types of muscle tissue: skeletal, smooth, and cardiac. Skeletal muscle is a voluntary type of muscle tissue that is used in the contraction of skeletal parts. Smooth muscle is found in the walls of internal organs and blood vessels. It is an involuntary type.The cardiac muscle is found only in the walls of the heart and is involuntary in nature. Nerve tissue is composed of specialized cells which not only receive stimuli but also conduct impulses to and from all parts of the body. Nerve cells or neurons are long and string-lik e. In tissues the simplest combination is called a membrane, or a sheet of tissues which cover or line the body surface or divide organs into parts. Examples include the mucous membrane which lines body cavities. Tissues combine to form organs. An organ is a part of the body which performs a definite function.The final units of organization in the body are called systems. A system is a group of organs each of which contributes its share to the function of the body as a whole 2. Know how the respiratory system functions 2. 1 Describe the function of the respiratory system. You need to consider the following topics in your answer, namely the extraction of Oxygen from the atmosphere and the excretion of carbon dioxide. You also need to describe how the respiratory system maintains the acid base balance of the blood and how lungs are ventilated i. e. he process by which air enters the lungs. It may be useful to read the following text, Section 8- The Respiratory system, Ambulance Servic e Basic Training Manual. Nancy Caroline (2007) Emergency Care in the Streets, chapters 11. 3-11. 16 inclusive Watch the following presentation before attempting this question, http://www. nlm. nih. gov/medlineplus/ency/anatomyvideos/000018. htm The respiratory system, in close conjunction with the circulation system is responsible for supplying body cells with essential oxygen and removing potentially harmful carbon dioxide from the body.The mouth and nose channel air from outside the body through a system of tubes of diminishing size that eventually reach the two lungs on either side of the heart within the chest cavity. The respiratory system, in close conjunction with the circulation system is responsible for supplying body cells with essential oxygen and removing potentially harmful carbon dioxide from the body. The mouth and nose channel air from outside the body through a system of tubes of diminishing size that eventually reach the two lungs on either side of the heart within the chest cavity. 2. 2 Label the components of the respiratory tract.Complete the diagram below. Diaphragm Diaphragm Right lung Right lung Trachea Trachea Alveolus Alveolus Bronchus Bronchus Mouth Mouth Bronchioles Bronchioles Nasal cavity Nasal cavity 2. 3 Describe the structure of the lungs You need to consider the following in our answer, namely the structure of the lungs, there position within the thoracic cavity, the shape and membranes that cover them. If needed you can utilise a diagram to facilitate your explanation. The two sponges- like lungs fill most of the chest cavity and are protected by the flexible ribcage. Together they form one of the body largest organs.Their essential function is gas exchange taking vital oxygen from the air and expelling waste carbon dioxide to the air. Air enters the lungs from the trachea, which branches at its base into main airways, the primary bronchi. Each primary bronchus enters its lungs at a site called the hilum, which is also where the main blood vessels pass in and out of the lungs. The primary bronchus divides into secondary bronchi, all the time decreasing in diameter. Many subsequent divisions from the narrowest airways; the terminal and then respiratory bronchioles, which distribute air to the alveoli.This intricate network of air passages resembles an inverted tree, with the trachea as the trunk, and is known as the bronchial tree. They are corresponding trees from the pulmonary arteries and arterioles bringing low-oxygen blood from the hearts right side and pulmonary venules and veins, returning high oxygen blood to the heart left side. The two sponges- like lungs fill most of the chest cavity and are protected by the flexible ribcage. Together they form one of the body largest organs. Their essential function is gas exchange taking vital oxygen from the air and expelling waste carbon dioxide to the air.Air enters the lungs from the trachea, which branches at its base into main airways, the primary bron chi. Each primary bronchus enters its lungs at a site called the hilum, which is also where the main blood vessels pass in and out of the lungs. The primary bronchus divides into secondary bronchi, all the time decreasing in diameter. Many subsequent divisions from the narrowest airways; the terminal and then respiratory bronchioles, which distribute air to the alveoli. This intricate network of air passages resembles an inverted tree, with the trachea as the trunk, and is known as the bronchial tree.They are corresponding trees from the pulmonary arteries and arterioles bringing low-oxygen blood from the hearts right side and pulmonary venules and veins, returning high oxygen blood to the heart left side. 2. 4 Outline the process of respiration Your answer needs to include the process of both internal and external respiration and diffusion of gases through a semi permeable membrane. You do not need to consider partial pressures and diffusion gradients in order to answer this questi on. ECTIS (2007) chapter 11. 12 provides a valuable insight into the mechanics of respiration.External inspiration is the process of extracting air particles from the atmosphere so that lungs and the main organs are the body expel carbon dioxide, a by – product which is removed by the lungs. Internal inspiration is where the blood and cells carry oxygen around the body to different organs. CO2 the waste product is absorbed through the blood and sent back to the lungs and expired back into the atmosphere. Reference – Ambulance service basic training manual 2003 (updated January 2010) External inspiration is the process of extracting air particles from the atmosphere so that lungs and the main organs are the body expel carbon ioxide, a by – product which is removed by the lungs. Internal inspiration is where the blood and cells carry oxygen around the body to different organs. CO2 the waste product is absorbed through the blood and sent back to the lungs and expir ed back into the atmosphere. Reference – Ambulance service basic training manual 2003 (updated January 2010) 2. 5 Describe the initial management of asthma Your answer needs to focus on current best practice clinical guidelines JRCALC 2006, Nice. As an ECA you are not permitted to administer any medication such as adrenaline, Salbutalmol or Ipatropium Bromide only Oxygen therapy.Consider management of a simple exacerbation and also life threatening asthma. Ensure you structure your answer in the D,R,C,A,B,C,D,E format. 1. Check for dangers that could injure you or the causalities and people around you. 2. Check response levers by speaking to the person and tapping their shoulder if they are unconscious 3. Ring 999 for support 4. Check that causalities airway is clear and look for obstructions. Check the spo2 levels using a pulse oximeter , checking oxygen sats are 94% or above.If they are below you will need to administer oxygen at 15lpm via an adult non re breather until bac kup arrive ready to administer salbutamol via a nebuliser mask at 8lpm until they symptom subside or transported to hospital for treatment. 5. Check for dangers that could injure you or the causalities and people around you. 6. Check response levers by speaking to the person and tapping their shoulder if they are unconscious 7. Ring 999 for support 8. Check that causalities airway is clear and look for obstructions. Check the spo2 levels using a pulse oximeter , checking oxygen sats are 94% or above.If they are below you will need to administer oxygen at 15lpm via an adult non re breather until backup arrive ready to administer salbutamol via a nebuliser mask at 8lpm until they symptom subside or transported to hospital for treatment. Supplementary Worksheets and Reading Introduction Primary function of respiratory system is transport of O2 and CO2. This requires the four processes collectively known as respiration: Fill out the blanks Pulmonary ventilation is the movement of †¦oxygen†¦Ã¢â‚¬ ¦ Into and out of the lungs (breathing). This involves gas pressures and †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦muscle†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ contractions. 1.External†¦ Respiration†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ is the exchange of O2 (loading) and CO2 2. (Unloading) between blood and alveoli (air sacs). 3. Transport of respiratory gases between †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦blood†¦Ã¢â‚¬ ¦ and tissues. 4. Internal†¦Ã¢â‚¬ ¦ Respiration†¦Ã¢â‚¬ ¦is gas exchange between blood and tissue cells. The respiratory system is situated in the thorax, and is responsible for gaseous exchange between the circulatory system and the outside world. Air is taken in via the upper airways (the nasal cavity, pharynx and larynx) through the lower airways (trachea, primary bronchi and bronchial tree) and into the small bronchioles and alveoli within the lung tissue.The lungs are divided into lobes; the left lung is composed of the upper lobe, the lower lobe and the lingula (a small remnant ne xt to the apex of the heart), the right lung is composed of the upper, the middle and the lower lobes. To take a breath in, the external intercostal muscles contract, moving the ribcage up and out. The diaphragm moves down at the same time, creating negative pressure within the thorax. The lungs are held to the thoracic wall by the pleural membranes, and so expand outwards as well. This creates negative pressure within the lungs, and so air rushes in through the upper and lower airways.Expiration is mainly due to the natural elasticity of the lungs, which tend to collapse if they are not held against the thoracic wall. This is the mechanism behind lung collapse if there is air in the pleural space (pneumothorax) Each branch of the bronchial tree eventually sub-divides to form very narrow terminal bronchioles, which terminate in the alveoli. There are many millions of alveloi in each lung, and these are the areas responsible for gaseous exchange, presenting a massive surface area for exchange to occur over.Each alveolus is very closely associated with a network of capillaries containing deoxygenated blood from the pulmonary artery. The capillary and alveolar walls are very thin, allowing rapid exchange of gases by passive diffusion along concentration gradients. CO2 moves into the alveolus as the concentration is much lower in the alveolus than in the blood, and O2 moves out of the alveolus as the continuous flow of blood through the capillaries prevents saturation of the blood with O2 and allows maximal transfer across the membrane. The Earth's atmosphere is made up of only five gases: nitrogen, oxygen, water vapour, argon, and carbon dioxide.Several other compounds also are present. Complete the table below which details the composition of inspired air. Percentage Present Inspired Air| | 100%| Oxygen| | 20%| Nitrogen| | 79%| Carbon Dioxide| | 0. 04%| Water Vapour| | variable%| Inert Gases| | 0. 15%| Complete the table below providing a brief description of ea ch structure. Structure| description| Nose| The nose is mainly made up of cartilage bones and fibrous tissues. | | Pharynx| Pharynx is a cone shaped passageway leading from the oral and nasal cavities in the head to the oesophagus and larynx. | Larynx| Is part of the respiratory system and is located between the pharynx and the trachea. We use it to talk and swallow. | | Trachea| Trachea is a tube like a portion respiratory tract that connects the larynx with the bronchus and bronchioles lungs. This is also known as the windpipe. | | Bronchi| Bronchi are the main part of the lung that goes through to the bronchioles. | | Bronchioles| The tiny branch of air tubes within the lungs that are a continuation of bronchus. They join the bronchi to the alveoli| | Lungs| Lungs are involved with inspiration of oxygen and expiration of CO2, which is a part of breathing. | Alveoli| Part within the lungs where gas and blood exchange occurs. Tiny air sacs with a large surface area and surrounded b y dense network of capillaries| | Pleura| Liquid that lubricates the lungs and keeps them working correctly. Offer some protection against impact| | The rate of breathing differs significantly when presented with a variety of illnesses and/or trauma. To adequately assess a patients respiratory function you must be able to recognise whether a patients respiration rate is bradypnoeic, tachypnoeic or within normal parameters.Complete the table below to demonstrate this. Respiratory Rates | Bradypneoic| Normal| Tachypnoeic| Neonate| 40| Child| 30| Adult| 30| Asthma: Signs, Symptoms and Management. Asthma is a condition that affects the airways – the small tubes that carry air in and out of the lungs. When a person with asthma comes into contact with something that irritates their airways (an asthma trigger), the muscles round the walls of the airways tighten so that the airways become narrower and the lining of the airways becomes inflamed and starts to swell. Sometimes, sticky m ucus or phlegm builds up, which can further narrow the airways. These reactions cause the airways to become narrower and irritated – making it difficult to breath and leading to symptoms of asthma. Asthma is a long-term condition  that can cause a cough, wheezing and breathlessness. The severity of the symptoms varies from person to person. Asthma can be controlled well in most people most of the time. In the UK, 5. million people are currently receiving treatment for asthma. That  is  1 in every 12 adults and 1 in every 11 children. Asthma in adults is more common in women than men. If you are diagnosed with asthma as a child, the  symptoms may disappear during your teenage years. However, asthma can return in adulthood. If childhood symptoms of asthma are moderate to severe, it is more likely that the condition will persist or return later in life. However, asthma does not only start in  young people and can develop at any age. The cause of asthma is not fully und erstood, but it is known that asthma often runs in families.You are more likely to have asthma if one or both of your parents  has the condition. What is asthma? Asthma is caused by inflammation of the airways. These are  the small tubes, called bronchi,  which carry air in and out of the lungs. If you have asthma, the bronchi  will be  inflamed and  more sensitive than normal. When you come into contact with something that irritates your lungs, known as a trigger, your airways become narrow, the muscles around them tighten and there is an increase in the production of sticky mucus (phlegm). This makes it difficult to breathe and causes wheezing and coughing.It  may also  make your chest feel tight. A severe onset of symptoms is known as an asthma attack or an ‘acute asthma exacerbation'. Asthma attacks may require hospital treatment and can sometimes be life-threatening, although this is rare. For some people with chronic (long-lasting) asthma, long-term infla mmation of the airways may lead to more permanent narrowing. Common triggers A trigger is  anything that irritates the airways and brings on the symptoms of asthma. These differ from person to person and people with asthma may have several triggers.Common triggers include house dust mites, animal fur, pollen, tobacco smoke, exercise, cold air and chest infections. Other types of asthma There are  other types of asthma that can be made worse by certain activities: * Work-aggravated asthma is pre-existing asthma that is made worse by dust and fumes at work. * Occupational asthma is caused by exposure to specific substances at work. For example, some nurses develop occupational asthma after exposure to latex, and some workers in the food-processing industry develop occupational asthma as a response of exposure to flour. OutlookWhile there is no cure for asthma, symptoms can come and go throughout your life. A number of treatments can help control the condition very effectively. Tre atment is based on two important goals: * relief of symptoms * preventing future symptoms and attacks from developing Successful prevention can be achieved through a combination of medicines, lifestyle advice and identifying and then avoiding potential asthma triggers Know how the cardiovascular system functions. 3. 1 Outline the role of the cardiovascular system. You need to provide a summary of the cardiovascular system its organs and their function.Watch the presentation to enable you to answer this question correctly. http://www. nlm. nih. gov/medlineplus/ency/anatomyvideos/000023. htm The functions of the cardiovascular system are to transport nutrient, oxygen, water and remove waste products from the cardiovascular system. The other function is to pump oxygenated blood around the body. 1. Deoxygenated blood enters the heart full of CO2. 2. It gets pushed through the heart through electrical impulses into the lungs. 3. It gets rid of CO2 and replaces oxygen. 4. Blood flows arou nd the body giving vital organs oxygen and taken away waste products. 5.Deoxygenated blood goes back into the heart. The functions of the cardiovascular system are to transport nutrient, oxygen, water and remove waste products from the cardiovascular system. The other function is to pump oxygenated blood around the body. 6. Deoxygenated blood enters the heart full of CO2. 7. It gets pushed through the heart through electrical impulses into the lungs. 8. It gets rid of CO2 and replaces oxygen. 9. Blood flows around the body giving vital organs oxygen and taken away waste products. 10. Deoxygenated blood goes back into the heart. 3. 2 Label the structure of the heart Complete both diagrams below.It may be useful to read section 9 of the Ambulance Service basic training manual. Left Atrium Left Atrium Pulmonary artery Pulmonary artery Pulmonary veins Pulmonary veins Inferior vena cava Inferior vena cava Right ventricle Right ventricle Septum Septum Left ventricle Left ventricle Arteria l valve Arterial valve Bicuspid valve Bicuspid valve Tricuspid valve Tricuspid valve Right atrium Right atrium Pulmonary valve Pulmonary valve Branch of pulmonary vein Branch of pulmonary vein Aortic Trunk Aortic Trunk Pulmonary artery Pulmonary artery Aortic branches Aortic branches Superior vena cava Superior vena cava . 2 Label the diagram. Aortic Trunk Aortic Trunk Pulmonary artery Pulmonary artery Right atrium Right atrium Left ventricle Left ventricle Great cardiac vein Great cardiac vein Bradiocephalic artery Bradiocephalic artery 3. 3 State the electrical conduction system of the heart. Your answer needs to include a description and functioning of the SA node, AV node, Bundle of His, Purkinje Fibres and L&R Bundle Branches. It might be useful to incorporate a diagram of the normal sinus rhythm to illustrate your answer. Watch the following presentation to reinforce your understanding of this chain of events. ttp://www. nlm. nih. gov/medlineplus/ency/anatomyvideos/000021. htm 1. The brain sends electrical impulses to the heart telling it to beat. 2. The S-A node (sinoatrial node) receives the message and sends it along the atria telling it to contract and push blood forward. 3. The A-V node (atrioventricular node) holds the current for 60 -80 milliseconds to allow blood to gather. 4. The A-V bundle takes the signal and passes it down the branches. 5. The purkinje fibres receive the signal. 6. The contractions happen as the fibres contract. 7. The brain sends electrical impulses to the heart telling it to beat. . The S-A node (sinoatrial node) receives the message and sends it along the atria telling it to contract and push blood forward. 9. The A-V node (atrioventricular node) holds the current for 60 -80 milliseconds to allow blood to gather. 10. The A-V bundle takes the signal and passes it down the branches. 11. The purkinje fibres receive the signal. 12. The contractions happen as the fibres contract. 3. 4 Describe the purpose of different types of blood vessels. Your answer must include a description of the arteries , veins, arterioles, venules and capillaries along with their function.You may wish to include a diagram in your answer. Blood is transported around the body in a network of different blood vessels that come in different sizes. Arteries are the biggest of the blood vessels carrying blood away from the heart towards the vital organs and tissues but the only one that doesn’t is the pulmonary artery. Arterioles branch out from the main arteries and carry oxygenated blood to the capillaries and they are a lot smaller and thinner than arteries. Capillaries are smaller of the vessels and lead to the tissues where they deposit oxygen and minerals and extract carbon dioxide which is a waste product.Veins carry deoxygenates blood back to the body ready to go round the system again. Venules carry deoxygenated blood away from the capillaries and branchy together to make veins. Blood is transported around the body in a network of different blood vessels that come in different sizes. Arteries are the biggest of the blood vessels carrying blood away from the heart towards the vital organs and tissues but the only one that doesn’t is the pulmonary artery. Arterioles branch out from the main arteries and carry oxygenated blood to the capillaries and they are a lot smaller and thinner than arteries.Capillaries are smaller of the vessels and lead to the tissues where they deposit oxygen and minerals and extract carbon dioxide which is a waste product. Veins carry deoxygenates blood back to the body ready to go round the system again. Venules carry deoxygenated blood away from the capillaries and branchy together to make veins. 3. 5 Describe the properties of blood. Blood is essential to life; your answer must describe in detail the major components of blood and their functions in maintaining homeostasis. Don’t forget that blood contains more than solids.They key components you must discus s are red blood cells, white blood cells, platelets and plasma. Begin by describing their shape and size along with their function. Bloody is a specialized body fluid, it has four main components, red blood cells, white blood cells, plasma and platelets. Blood has many different functions including: * Transporting oxygen and nutrients to lungs and tissues * Forming blood clots to prevent excess blood loss * Carrying cell and antibodies that fight infection * Bring waste products to kidneys and liver, which filter and clean blood * Regulation body temperatureRed blood cells account for 40-45 % of blood volume; they are a biconcave disk shape with a flattened centre. RBC contain a special protein called haemoglobin which helps carry oxygen from the lungs to rest of the body and return carbon dioxide from body to lungs to be exhaled. White blood cells protect body from infections. They are much fewer in number than RBC’s, accounting for only 1% of blood. Most common is neutrophi l (immediate response) accounts for 55-75% of total white blood cells. Each neutrophil lives less than a day.There are other types; lymphocyte which there is a T and a B lymphocyte. T attack various infected cells and tumours, B makes antibodies, which are proteins that target bacteria viruses and other foreign materials. Plasma is a liquid component of blood it is a mix of water, sugar, fat, protein and salt, plasma job is to transport blood cells throughout the body along with nutrients, waste product, antibodies, clotting, and proteins, chemical Messages such as hormones and proteins that help maintain body’s fluid balance.Platelets clot the blood together at the site of an injury and also contain white blood cells to stop infection entering the wound which is why the scab forms. Bloody is a specialized body fluid, it has four main components, red blood cells, white blood cells, plasma and platelets. Blood has many different functions including: * Transporting oxygen and n utrients to lungs and tissues * Forming blood clots to prevent excess blood loss * Carrying cell and antibodies that fight infection * Bring waste products to kidneys and liver, which filter and clean blood * Regulation body temperatureRed blood cells account for 40-45 % of blood volume; they are a biconcave disk shape with a flattened centre. RBC contain a special protein called haemoglobin which helps carry oxygen from the lungs to rest of the body and return carbon dioxide from body to lungs to be exhaled. White blood cells protect body from infections. They are much fewer in number than RBC’s, accounting for only 1% of blood. Most common is neutrophil (immediate response) accounts for 55-75% of total white blood cells. Each neutrophil lives less than a day.There are other types; lymphocyte which there is a T and a B lymphocyte. T attack various infected cells and tumours, B makes antibodies, which are proteins that target bacteria viruses and other foreign materials. Plas ma is a liquid component of blood it is a mix of water, sugar, fat, protein and salt, plasma job is to transport blood cells throughout the body along with nutrients, waste product, antibodies, clotting, and proteins, chemical Messages such as hormones and proteins that help maintain body’s fluid balance.Platelets clot the blood together at the site of an injury and also contain white blood cells to stop infection entering the wound which is why the scab forms. 4 Know how the nervous system supports body functions. 4. 1 Outline the role of the nervous system. Your answer should consider how the nervous system receives external and internal stimuli and conveys impulses not only to the brain, spinal cord and organs but also away from these, eliciting specific responses and in turn maintaining homeostasis. You may use diagrams and continue on a separate sheet if needed.The main function of the central nervous system is to send electrical impulse to the brain through the spinal c ord and sends it back to the peripheral nervous system which causes to react and feel pain when hurt or unwell. Somatic nerves have control over movement of joints whether you can move arms or legs. Autonomic nerves control the body’s natural reactions such as breathing, you don’t need to control them they happen naturally. Sympathetic nerves control things such as accelerating your heat rhythm and breathing rate.Homeostasis is the body controlling the body’s natural state and responding to change within your natural state. The stimulus receives the message telling the brain the body has a change in natural response and relays a signal to receptors which is the site where it processes the information and relays the message to the control centre which makes the decision on how to deal with the situation and return affected are back to normal state. STIMULUS RECEPTOR C N RESPONSE EFFECTORS SThe main function of the central nervous system is to send electrical impu lse to the brain through the spinal cord and sends it back to the peripheral nervous system which causes to react and feel pain when hurt or unwell. Somatic nerves have control over movement of joints whether you can move arms or legs. Autonomic nerves control the body’s natural reactions such as breathing, you don’t need to control them they happen naturally. Sympathetic nerves control things such as accelerating your heat rhythm and breathing rate. Homeostasis is the body controlling the body’s natural state and responding to change within your natural state.The stimulus receives the message telling the brain the body has a change in natural response and relays a signal to receptors which is the site where it processes the information and relays the message to the control centre which makes the decision on how to deal with the situation and return affected are back to normal state. STIMULUS RECEPTOR C N RESPONSE EFFECTORS S 4. 2 Identify the components of the nervous system. Peripheral nerve Peripheral nerve Spinal cord Spinal cord Brain Brain 4. 2 Identify the components of the nervous system.Please label the diagrams. Parietal lobe Parietal lobe Frontal lobe Frontal lobe Occipital lobe Occipital lobe Cerebellum Cerebellum Temporal lobe Temporal lobe Spinal cord Spinal cord 5 Know how the skeletal system functions. 5. 1 Outline the role of the skeletal system. You should consider the skeletal system has several functions that include not only protection, movement and support but also blood cell production. Your answer should provide a brief explanation on how the skeletal system performs the aforementioned functions. The functions of the skeletal system are to support the main framework of the human body.It allows attachments of different tendons and muscles which form joints around the body which allow us to move arms and legs. The system also stores vital nutrients such as calcium which is stored within the bone marrow. The skeletal s ystem also plays a vital role in protecting main organs around the body e. g. heart and lung found inside the thoracic cavity. With the organs been protected this allows the body to functions correctly without becoming injured. The functions of the skeletal system are to support the main framework of the human body.It allows attachments of different tendons and muscles which form joints around the body which allow us to move arms and legs. The system also stores vital nutrients such as calcium which is stored within the bone marrow. The skeletal system also plays a vital role in protecting main organs around the body e. g. heart and lung found inside the thoracic cavity. With the organs been protected this allows the body to functions correctly without becoming injured. 5. 2 Label the bones of the skeleton Label the diagrams below Skull Skull Sternum Sternum Patella Patella Sacrum Sacrum Ulna Ulna Radius Radius Humerus Humerus Ribs RibsMetatarsals Metatarsals Tibia Tibia Fibula Fibu la Femur Femur Radius Radius Ulna Ulna Scapular Scapular Clavicle Clavicle 5. 3 Describe the different types of skeletal joints. Your answer must provide a full description of the different types of joints in the human body. It would be useful to identify where these joints are and if needed provide a diagram. Fibrous joints are fixed or unmovable, staying same place and never move shape or size. Cartilaginous joints can move partly but cannot fully move within the body. E. g. rib cage, spinal column. Saddle joints, only allow flexing and extending of different limbs but cannot be rotated.The thumb is the only bone with a saddle joint. Hinge joint, elbow, fingers, knees. Movement only occurs in one direction, usually forward. The knee is an exception it allows the foot and lower leg to move side to side. Gilding joints allow two or more joints to move against each other without any grinding or friction. Pivot joints allow up to 360 degree Movement in certain joints for example the w rist is very flexible and has full rotation. Ball joints are a ball and socket joint and they provide movement and rotation such as your hips and shoulders. Fibrous joints are fixed or unmovable, staying same place and never move shape or size.Cartilaginous joints can move partly but cannot fully move within the body. E. g. rib cage, spinal column. Saddle joints, only allow flexing and extending of different limbs but cannot be rotated. The thumb is the only bone with a saddle joint. Hinge joint, elbow, fingers, knees. Movement only occurs in one direction, usually forward. The knee is an exception it allows the foot and lower leg to move side to side. Gilding joints allow two or more joints to move against each other without any grinding or friction. Pivot joints allow up to 360 degree Movement in certain joints for example the wrist is very flexible and has full rotation.Ball joints are a ball and socket joint and they provide movement and rotation such as your hips and shoulders. 5. 4 Outline the relationship between the muscular system and the skeleton Your answer must include the functions of ligaments, tendons and muscles in relation to bones and joints: e. g. ligaments, attach one bone to another at the site of a joint; tendons continuous with the sheath covering each muscle and attached to the outer surface of a bone, another muscle or the skin, muscles, generate force to produce movement.The muscular skeletal system is made up of all bones in the body and the joints and muscles that surround them; this allows movement of different muscles and protection of our vital organs inside our human body. The muscular skeletal system is made up of all bones in the body and the joints and muscles that surround them; this allows movement of different muscles and protection of our vital organs inside our human body. Supplementary resources and reading All the web links are interactive resources that you can utilise to reinforce and consolidate your understanding o f the anatomy and physiology of the human body.These are interesting and informative interactive modules that you should enjoy completing. These are not compulsory however it will help you in your continued study towards becoming an Emergency Care Assistant and further in your career as a pre hospital professional. It would be helpful once you have completed these interactive modules to provide a screen print of the last page confirming you have completed the module, placing this in your portfolio under unit 11 anatomy and physiology. Using the web link below complete the online learning module that investigates the pulmonary and systemic circulation 1. http://www. wisc-online. om/Objects/ViewObject. aspx? ID=AP12704 Use the link below to reinforce your understanding of the anatomy of the respiratory system 2. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=OTA1004 The following link investigates the mechanism of breathing and the process of external and internal respirati on 3. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=AP15104 Use the link below to consolidate your understanding of the cardiovascular system 4. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=OTA1304 This link enables you to further investigate blood and the cells found within it. 5. http://www. isc-online. com/Objects/ViewObject. aspx? ID=CLT103 6. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=AP14604 7. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=AP14704 This link is a crossword puzzle that asks you to identify common cardiovascular diseases, be warned it is quite difficult. 8. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=GEN2405 The nervous system is of paramount importance to maintain homeostasis, use these links to investigate the nervous system further. The links will enable you to have a full understanding of the brain, the sympathetic nervous system and nerve fibres. 9. ttp://www. wisc-online. com/Objects/ViewObje ct. aspx? ID=AP14404 10. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=AP2704 11. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=OTA502 12. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=COS1903 This link follows on from the nervous system and gives a brief insight into brain injury 13. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=OTA1104 The skeletal system enables the human form to remain upright, use this link to name the bones contained within the skeleton and the skull 14. http://www. wisc-online. com/Objects/ViewObject. spx? ID=MEA304 15. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=AP12904 16. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=COS1503 This final resource is produced by the BBC, again very interactive and sallows you to demonstrate your knowledge of a variety of body systems. 17. http://www. bbc. co. uk/science/humanbody/body/interactives/3djigsaw_02/index. shtml As part of your role as a ECA y ou will be required to measure a patients’ blood pressure, utilise the interactive tutorial to familiarise yourself with blood pressure, its measurement and consequence of abnormality 18. http://www. nlm. ih. gov/medlineplus/tutorials/hypertension/htm/_no_50_no_0. htm 19. http://www. nlm. nih. gov/medlineplus/tutorials/hypertension/htm/index. htm (allows you to download notes to the presentation) 20. http://www. nlm. nih. gov/medlineplus/ency/anatomyvideos/000013. htm This resource contains hundreds on interactive tutorials on a variety of diseases, this is a valuable research tool for you to use at your leisure 21. http://www. nlm. nih. gov/medlineplus/tutorials. html Interactive Module Links Tracking Sheet Watched| Y/N| Comment| 1. http://www. wisc online. com/Objects/ViewObject. aspx? ID=AP12704 2. http://www. isc-online. com/Objects/ViewObject. aspx? ID=OTA1004 3. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=AP15104 4. http://www. wisc-online. com/Objects/Vie wObject. aspx? ID=OTA1304 5. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=CLT103 6. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=AP14604 7. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=AP14704 8. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=GEN2405 9. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=AP14404 10. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=AP2704 11. ttp://www. wisc-online. com/Objects/ViewObject. aspx? ID=OTA502 12. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=COS1903 13. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=OTA1104 14. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=MEA304 15. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=AP12904 16. http://www. wisc-online. com/Objects/ViewObject. aspx? ID=COS1503 17. http://www. bbc. co. uk/science/humanbody/body/interactives/3djigsaw_02/index. shtml 18. http://www. nlm. nih. gov/medlineplus/tutorials/ hypertension/htm/_no_50_no_0. htm 19. http://www. nlm. ih. gov/medlineplus/tutorials/hypertension/htm/index. htm (allows you to download notes to the presentation) 20. http://www. nlm. nih. gov/medlineplus/ency/anatomyvideos/000013. htm 21. http://www. nlm. nih. gov/medlineplus/tutorials. html| | | Criteria| Achieved(? )| AssessorsComments| Internal Verifiers Comments| 1. 1 Label the structure of a typical cell| | | | 1. 2 Outline the definition of tissue| | | | 1. 3 Outline the definition of an organ| | | | 1. 4 Outline the definition of a body system| | | | 1. 5 Define directional terms used in medicine| | | | 1. 6 Label major organs within the body cavities| | | | . 1 Describe the function of the respiratory system| | | | 2. 2 Label the components of the respiratory tract| | | | 2. 3 Describe the structure of the lungs| | | | 2. 4 Outline the process of respiration| | | | 2. 5 Describe the initial management of asthma| | | | 3. 1 Outline the role of thecardiovascular system| | | | 3. 2 Label the structure of the heart| | | | 3. 3 State the electrical conduction system of the heart| | | | 3. 4 Describe the purpose of different types of blood vessels| | | | 3. 5Describe the properties of blood| | | | 4. 1 Outline the role of the nervous system| | | | 4. Identify the components of the nervous system| | | | 5. 1 Outline the role of the skeletal system| | | | 5. 2 Label the bones of the skeleton| | | | 5. 3 Describe the different types of skeletal joints| | | | 5. 4 Outline the relationship between the muscular system and the skeleton| | | | | General Comments| Areas for Improvement| Assessor Signature: Date:| Learner Signature Date:| Internal Verifier Signature: Date:|