Phillip March 30, 2024 No Comments

PSYC FPX 3500 Assessment 3 Brain Injury Case Studies

PSYC FPX 3500 Assessment 3 Brain Injury Case Studies Name Capella University PSYC FPX 3500 Learning and Cognition Prof. Name Date Case Study The case study under examination is Case 1, involving an older woman named Norma Lauderback who was at home with her husband Floyd. While washing dishes, Norma suddenly dropped a plate, prompting Floyd to rush over. Norma expressed numbness in her face, and Floyd noticed her losing balance, leading him to help her into a chair. Subsequently, Floyd called 911. Upon arrival at the hospital, the doctor conducted an evaluation, noting Norma’s symptoms of dizziness, face numbness, and unilateral weakness. These symptoms, as per the Centers for Disease Control and Prevention (CDC), are indicative of a stroke (2022). Signs and Symptoms of Stroke Norma exhibited three of the five main symptoms of stroke outlined by the CDC, reinforcing the likelihood of a stroke diagnosis. These symptoms can result in memory loss due to compromised brain function, oxygen deficiency, blood flow restriction, and nerve damage commonly associated with strokes. FAST Acronym The FAST acronym, as suggested by the CDC, aids in identifying stroke symptoms promptly: Face drooping, Arm weakness, Speech difficulty, and Time to call emergency services (2022). Norma’s presentation aligns with these indicators. PSYC FPX 3500 Assessment 3 Brain Injury Case Studies Sources Supporting Diagnosis An article in The Journal of Neuroscience Nursing highlights stroke symptoms in women, including those Norma experienced (Colsch & Lindseth, 2018). Another study published in Medicine (Baltimore) discusses cerebral microbleeds inducing stroke-like symptoms, further corroborating Norma’s diagnosis (Choi et al., 2018). Research Methods Both studies employed various research methods. The Journal of Neuroscience Nursing utilized online portals to gather literature on stroke symptoms, while Medicine (Baltimore) examined a patient with similar symptoms to Norma’s, focusing on treatment efficacy. Treatment Options Intravenous Thrombolysis with r-tPA is a viable treatment for Acute Ischemic Stroke, significantly improving functional outcomes post-stroke (Marko et al., 2022). Summary and Conclusion Norma’s symptoms strongly suggest a stroke diagnosis. While her medical history regarding heart issues is unspecified, her presentation aligns with typical stroke symptoms. Treatment options like frequencies of r-tPA offer promising avenues for stroke management and prevention of recurrence. References Centers for Disease Control and Prevention. (2022, May 4). Stroke signs and symptoms. Choi, P. K., Chung, J. Y., Lee, S. J., & Kang, H. G. (2018). Recurrent cerebral microbleeds with acute stroke symptoms: A case report. Medicine (Baltimore), 97(39), e12480. PSYC FPX 3500 Assessment 3 Brain Injury Case Studies Colsch, R., & Lindseth, G. (2018). Unique stroke symptoms in women: A review. The Journal of Neuroscience Nursing, 50(6), 336-342. Marko, M., Miksova, D., Gesundheit Ö., Ebner, J., Lang, M., Serles, W., Sommer, P., Sykora, M., Lang, W., Knoflach, M., Kiechl, S., (2022, August 24). Temporal trends of functional outcome in patients with acute ischemic stroke treated with intravenous thrombolysis. Stroke.

Phillip February 28, 2024 No Comments

BUS FPX 4068 Assessment 2 Fraud Examination: Theory, Practice, & Methods

BUS FPX 4068 Assessment 2 Fraud Examination: Theory, Practice, & Methods Name Capella university BUS-FPX4068 Contemporary Auditing Using Investigative Accounting Practices Prof. Name Date Case 1: Fraud Detection and Prevention at a Garden Center Jacob Kent, the general manager of a large garden center in Columbus, oversees a multi-departmental operation with several control processes in place for managing cash receipts. However, recent concerns have arisen regarding potential check fraud schemes within the company, as indicated by returned checks for non-sufficient funds. Given this scenario, it is crucial to examine possible fraud schemes and implement control measures to detect and deter fraudulent activities. Furthermore, an analysis of the store’s procedures can identify employees who may be in a position to participate in such schemes. Possible Check Fraud Schemes and Control Processes: Check Alteration: Employees may alter checks received from customers, changing the payee or the amount. Check Forgery: Employees could forge signatures on checks or create counterfeit checks. Check Kiting: Employees may exploit the time delay in check processing to create false balances. Control Processes: Segregation of Duties: Separate responsibilities for handling cash, preparing deposit slips, and reconciling accounts can prevent collusion. Mandatory PIN Entry: Requiring unique PIN entry for each transaction enhances accountability. Regular Reconciliation: Periodic reconciliations between sales reports, deposit slips, and bank statements can detect discrepancies. Employee Training: Educating staff on fraud risks and consequences can promote ethical behavior. Identifying Employees at Risk: Cashiers and Department Managers: Employees responsible for handling cash and preparing deposit slips are in a prime position to commit fraud. Salespersons: Those entering PINs for transactions could misuse their access to manipulate records. General Manager: While unlikely, the GM’s oversight role means they must also be vigilant against fraudulent activities. Case 2: Financial Reporting Integrity at the Keel Company Heather Lockard, the CFO of the Keel Company, faces ethical and accounting challenges following a decline in earnings and changes in ownership structure. In this context, she considers various options to maintain stable earnings, raising questions about compliance with GAAP and the potential for financial statement fraud. BUS FPX 4068 Assessment 2 Case Studies Acceptability under GAAP: Increasing Percentage of Completion: This may violate GAAP if not based on accurate estimates of project completion. Recognizing Revenue on Defaulted Contracts: Premature revenue recognition without reasonable certainty of collection violates GAAP. Mark-to-Market Accounting: Switching accounting methods may be acceptable if done transparently and in accordance with GAAP principles. Financial Statements Fraud: Options 1 and 2 could potentially constitute financial statement fraud if used to intentionally mislead stakeholders about the company’s financial health. Recommended Course of Action: Adhere to GAAP Principles: Maintain integrity in financial reporting by following established accounting standards. Communicate Effectively: Transparently communicate the company’s financial situation to stakeholders, including the new trustee. Explore Alternative Strategies: Seek alternative solutions that align with ethical and legal standards, considering long-term sustainability. Case 3: SOX 404 Compliance for a Biomedical Company A small biomedical company, planning to go public, faces the challenge of achieving SOX 404 compliance with only three employees comprising the entire management team. Feasibility of SOX 404 Compliance: Despite its size, the company can achieve SOX 404 compliance by implementing appropriate internal controls and governance structures. General Steps for Compliance: Establish Internal Controls: Implement robust internal controls over financial reporting, including segregation of duties and documentation of processes. Governance Structure: Expand the board of directors to include independent members with relevant expertise. External Audit: Engage external auditors to assess compliance and provide assurance to stakeholders. In conclusion, each case underscores the importance of ethical conduct, adherence to regulatory standards, and the implementation of effective controls to safeguard against fraud and ensure financial reporting integrity. References Contract Security. (N.D.). Understanding the risks of open-source software [White paper]. Retrieved from,from%20components%20with%20code%20vulnerabilities. William, H., George Y., & Jay, L. (2011). Forensic Accounting and Fraud Examination (2nd Edition). McGraw-Hill Learning Solutions. Retrieved from Santorinichicago. (2022, February 8). How to calculate beverage percent restaurants. Retrieved from BUS FPX 4068 Assessment 2 Case Studies

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