Post Surgery Care for Laparoscopic Cholecystectomy

Post Surgery Care for Laparoscopic Cholecystectomy Bianca Robinson CLINICAL SCENARIO: PERSON CENTRED CARE Introduction Patients who are undergoing operative procedures are required the delivery of ongoing care to optimize their recovery and prevent complications. This delivery of care will enable early identification of circumstances surrounding surgery that may put patients at risk of harm (Williams Hopper, 2011). Mr Timoti Whakaana is a 36 year old Polynesian male who has just returned to the ward after having a laparoscopic cholecystectomy; the surgical removal of the gall bladder in a process also known as keyhole surgery (Graham, 2008, p. 41). The aim of this report is to identify and prioritise the problems associated with in the first four hours of Mr Whakaana’s return back to the ward. This report presents the four highest problems, including nursing interventions and person centred care that may occur with Mr Whakaana on return to the ward from surgery. ABCDE ASSESSMENT Although different surgical procedures require specific and specialist nursing care, the principles of post-operative care remain the same. It is essential for a structured assessment of Mr Whakaana to be carried out such as that described by Thim, Krarup, Grove, Rohde Lofgren (2011) where Airway, Breathing, Circulation, Disability and Environment are examined. This is known as a primary assessment, and is used to identify any signs of airway obstruction, respiratory failure, circulatory failure or neurological dysfunction (Thim, Krarup, Grove, Rohde Lofgren, 2011, p. 117). The nurse must pay particular attention to Mr Whakaana’s airway due to his previous administration of morphine, as morphine is symptomatic of respiratory depression and should be monitored closely to prevent bradypnoea, a respiratory rate less than 12 breathes per minute (Tiziani, 2010, p. 645). Mr Whakaana’s conscious state should also be monitored especially as he is currently scored as 1 on the Glasgow Coma Scale, the nurse must pay particular attention to this to ensure that Mr Whakaana does not go into shock (Elliott, Aitken Chaboyer, 2007, p. 354). It is also helpful to include the patency of drainage systems and vascular devices into your primary assessment of Mr Whakaana, and note if any allergies are known (Elliott, Aitken Chaboyer, 2007, p. 354). Nursing Problem:Risk for aspiration related to reduced level of consciousness, depressed cough and gag reflex, impaired swallowing. Prior to surgical procedure, general anaesthesia is induced. This will relax the muscles of the body and depresses any sensation of pain, as a result the gag and swallowing reflex is temporarily suppressed and may lead to aspiration (Wright, 2011, p. 992). Person Centred Goal: After 1 hour of nursing interventions, Mr Whakaana will maintain safety and maintain homeostasis, and after 4 hours Mr Whakaana will demonstrate return of reflexes (Gulanick Myers,2014, p. 20). Invention Rationale:The nurse will monitor and record vital signs for baseline data. The nurse will also assess Mr Whakaana’s condition to note any abnormalities, and noting the duration of anaesthetic medications will help assess the presence of the gag reflex (Gulanick Myers,2014, p. 20). Maintaining a patent airway by suctioning may be necessary as airway obstruction will block ventilation (Gulanick Myers,2014, p. 20). Evaluation: After 1 hour of nursing interventions, Mr Whakaana will maintain safety and maintain homeostasis, and after 4 hours Mr Whakaana will demonstrate return of reflexes (Gulanick Myers,2014, p. 20). VITAL SIGNS / PAIN Vital signs should be assessed as often as possible (every half hour) during the few hours of Mr Whakaana’s return to the ward to determine any signs of deterioration (Crisp Taylor, 2008 p. 586). Vital sign measurements include blood pressure, respirations, pulse, temperature and oxygen saturation levels. Changes in Mr Whakaana’s blood pressure can be used to monitor changes in his cardiac output; pulse assessment can determine Mr Whakaana’s heart rate and rhythm, and can estimate the volume of blood being pumped by his heart (Crisp Taylor, 2008 p. 576). Core body temperature differences can occur in illnesses and an abnormal reading can be an indication of infection; Mr Whakaana’s temperature is 36.5C at present, which is within normal range (Crisp Taylor, 2008 p. 547). Pulse oximeters give a non-invasive estimate of the arterial haemoglobin oxygen saturation, and measurement should always be above 95% (Crisp Taylor, 2008, p. 573). When measuring the oxygen saturation, the nurse should be aware that Mr Whakaana is currently on 3L per minute of oxygen via nasal prongs, as this could give a false sense of security when recording/documenting Mr Whakaana’s oxygen saturation level (Elliott, Aitken Chaboyer, 2007 p.590). Mr Whakaana’s pain and discomfort are also important factors in the postoperative period as good pain control is required for an optimal recovery (Scott, 2008, p. 59). Mr Whakaana has reported his pain as 3/10 on movement. Self-reporting of pain can be influenced by numerous factors including mood affect, sleep disturbances and any medications that may result in a patient not reporting pain accurately (Scott, 2008, p. 59). For example, Mr Whakaana may not report his pain because of the effects of sedation or lethargy and reduced motivation as a consequence of the surgery therefore, assessment of Mr Whakaana must be undertaken at appropriately frequent intervals (Scott, 2008, p. 59). The nurse should administer analgesicà ¢Ã¢â€š ¬Ã‚ ©therapy as ordered, evaluatingà ¢Ã¢â€š ¬Ã‚ ©thenà ¢Ã¢â€š ¬Ã‚ ©modifyingà ¢Ã¢â€š ¬Ã‚ ©thatà ¢Ã¢â€š ¬Ã‚ ©therapy according toà ¢Ã¢â€š ¬Ã‚ ©Mr Whakaana’sà ¢Ã¢â€š ¬Ã‚ ©response (Macintyre, Scott, Schug, Visser, Walker, 2010, p. 34). Mr Whakaana’s pain assessment must lead to changes in management and re-evaluation to ensure improvements in his quality of care. Nursing Problem:Risk of ineffective breathing pattern related to pain. Mr Whakaana’s respirations may increase as a result of pain or as an initial compensatory mechanism. However, increased work of breathing may indicate increasing oxygen and energy consumption or a reduced respiratory reserve (Scott, 2008, p.60). Person Centred Goal:After 4 hours of nursing intervention Mr Whakaana will establish an effective breathing pattern. Invention Rationale:The nurse will administer oxygen via nasal prongs as ordered, as this will maximize the available oxygen, especially while ventilation is reduced because of pain (Scott, 2008, p. 60). The nurse will also administer pain medications as ordered, to treat Mr Whakaana’s underlying cause of the respiratory problem. The nurse will monitor vital signs especially Mr Whakaana’s respiratory rate for baseline data, and encourage and assist with deep breathing and coughing exercises as appropriate to promote maximal ventilation and oxygen (Graham, 2008, p. 47). Monitoring for restlessness and changes in mental status is also needed, as this may indicate hypoxia (Scott, 2008, p.60). Evaluation:After 1 hour of nursing interventions, Mr Whakaana shall have demonstrated an improved breathing pattern after 4 hours of nursing interventions, Mr Whakaana shall have established an effective breathing pattern (Gulanick Myers,2014, p. 241) FLUID BALANCE Post-operative patients are vulnerable to fluid and electrolyte imbalances due to many influences including blood loss, fasting and exposure during surgery (Williams Hopper,2011, p. 71). Therefore an accurate measurement of Mr Whakaana’s fluid balance is essential to evaluate his condition, this includes strict readings of his output of urine and any vomit, and the measurement of fluid intake orally or intravenously (Gulanick Myers,2014, p. 387). The nurse should assess Mr Whakaana’s surgical wounds at regular intervals for excessive blood loss, as this may indicate haemorrhage (Williams Hopper,2011, p. 72). Other factors that should be taken into account include diarrhoea or sweating. Nursing Problem:Altered fluid and electrolyte imbalance – risk of fluid volume deficit related to restricted oral fluid intake before, during, and after surgery. Fluid volume deficit, or hypovolemia, occurs from a loss of body fluid or the shift of fluids into the third space, or from a reduced/restricted fluid intake (Williams Hopper,2011, p. 73). Person Centred Goal: Mr Whakaana will not experience fluid volume deficit, hypokalaemia or metabolic alkalosis as evidenced by normal skin turgor, moist mucous membranes, stable weight, blood pressure and pulse within normal range, capillary refill time less than 3 seconds, return of peristalsis within expected time, and a balanced intake and output within 48 hours after surgery (Gulanick Myers,2014, p. 387). Invention Rationale:The nurse will assess for and report signs and symptoms of deficient fluid volume, hypokalaemia and metabolic alkalosis such as decreased skin turgor, dry mucous membranes, and weight loss of 2% or greater over a short period (Williams Hopper,2011, p. 73). The nurse must also monitor input/output measurements and administer fluid replacements as ordered to provide a baseline for fluid volume replacement as early recognition of signs and symptoms of fluid volume deficit and electrolyte imbalance allow for prompt intervention (Gulanick Myers,2014, p. 387). Evaluation:Mr Whakaana will not experience fluid volume deficit as evidenced by normal skin turgor, capillary refill time less than 3 seconds, moist mucous membranes, and a stable weight (Gulanick Myers,2014, p. 387). INFECTION /SEPSIS The skin is a natural barrier against infection, so any surgery that causes a break in the skin can lead to a postoperative infection (Brown Edwards, 2011, p. 275). Microorganisms can infect a surgical wound through various forms of contact, such as from the touch of a contaminated caregiver or surgical instrument, through microorganisms in the air, or through microorganisms that are already on or in your body and then spread into the wound (Brown Edwards, 2011, p. 513) Chronic diseases and other patient characteristics influence susceptibility to infection, such as diabetes, smoking, or prolonged preoperative hospital stays can increase Mr Whakaana’s risk of infection. Nursing Problem:Risk for infection, related to impaired primary defence. Mr Whakaana is at risk of acquiring infection due to the break in the continuity of the first line defence which is the skin; if there is a breakage in the skin, the pathogens will easily invade the body’s system thus increasing risk for infection (Gulanick Myers,2014, p. 107). Person Centred Goal:After 4 hours of nursing interventions, Mr Whakaana will achieve timely wound healing, free of infection, and be afebrile (Gulanick Myers,2014, p. 108). Invention Rationale:The nurse will monitor vital signs and assess Mr Whakaana’s condition to gather baseline data. The nurse will also stress proper hand washing techniques, as this is a first line defence against infection or cross contamination (Gulanick Myers,2014, p. 108). The nurse will have a strict compliance to hospital control, sterilisation, and aseptic policies to prevent occurrence of infection. Evaluation:After 4 hours of nursing interventions, Mr Whakaana shall have achieved timely wound healing, be free of infection, and be afebrile (Gulanick Myers,2014, p. 108). OTHER CONSIDERATIONS Mr Whakaana has a past medical history of type 2 diabetes, and therefore he is associated with an increased risk for surgical procedures and increased postoperative morbidity (Diabetes Australia, 2010). Major surgical operations require a period of fasting during which oral anti-diabetic medications cannot be used, and the stress of surgery itself results in metabolic concerns that alter glucose homeostasis (Diabetes Australia, 2010).Persistent hyperglycaemia is a risk factor for postoperative sepsis andimpaired wound healing, so the management goal during Mr Whakaana’s post-operative period is to optimize metabolic control through close monitoring, adequate fluid and caloric repletion, and cautious use of insulin (Diabetes Australia, 2010). Conclusion Although postoperative care is a daily occurrence in nursing care, it is clear that the theories behind nursing actions are often forgotten in daily practice and these actions may not be prioritised as they should be (Crisp Taylor,2008, p. 1449). It is hoped that this report has enabled the reader to revisit the principles behind postoperative care. Such care must be viewed as a priority, and although there are local policies in place to guide nursing staff, the responsibility for understanding the reasons for actions lies with each individual practitioner (Crisp Taylor,2008, p. 1449). REFERENCES Brown,D., Edwards,H. (2011).Lewiss medical-surgical nursing: Assessment and management of clinical problems. Chatswood, N.S.W: Elsevier Australia. Crisp,J., Taylor,C. (2008).Potter Perrys fundamentals of nursing. Chatswood, N.S.W: Elsevier Australia. Diabetes Australia (2010).Hospital Stay / Surgery Procedures Diabetes Australia. Retrieved from http://www.diabetesaustralia.com.au/NDSS-Content/Diabetes-Information-Sheets/Hospital-and-Surgery/ Elliott,D., Aitken,L.M., Chaboyer,W. (2007). Australian College of Critical Care Nurses ACCCNs critical care nursing. Sydney: Mosby Elsevier. Graham, L. (2008). Care of patients undergoing laparoscopic cholecystectomy.Nursing Standard,23(7), 41-8; quiz 50. Retrieved from http://0-search.proquest.com.alpha2.latrobe.edu.au/docview/219887551?accountid=12001 Gulanick,M., Myers,J.L. (2014).Nursing care plans: Diagnoses, interventions, and outcomes(8thed.). St. Louis, PA: Elsevier/Mosby. Macintyre,P.E., Scott,D.A., Schug,S.A., Visser,E.J., Walker,S.M. (2010).Acute Pain Management: Scientific Evidence. Canberra, ACT: National Health and Medical Research Council. Scott, L. (2008). Post-operative pain.Nursing Standard,22(31), 59-60. Retrieved from http://0search.proquest.com.alpha2.latrobe.edu.au/docview/219834220?accountid=12001 Thim, T., Krarup, N., Grove, E., Rohde, C., Lofgren, B. (2011). Initial assessment and treatment with the Airway, Breathing, Circulation, Disability, Exposure (ABCDE) approach.International Journal Of General Medicine,5, 117121. Tiziani, A. (2010). Havards nursing guide to drugs. Sydney, New South Wales: Mosby/Elsevier Australia. Williams,L.S., Hopper,P.D. (2011).Understanding medical surgical nursing. Philadelphia, PA: F.A. Davis. Wright, K. D. (2011). Cholecystectomy. In L. J. Fundukian (Ed.), The Gale Encyclopedia of Medicine (4th ed., Vol. 2, pp. 991-992). Detroit: Gale. Retrieved from http://go.galegroup.com/ps/i.do?id=GALE%7CCX1919600390v=2.1u=latrobeit=rp=GVRLsw=wasid=e5af97b40081994971c49abc50c8cb56 Page 1 of 10

Water Pollution Contamination

POLLUTION INTRODUCTION Pollution is the act of environmental humiliation and contamination with artificial waste. Air, water, and soil pollution is a serious complication, which affects everyone in the world. Some of the main causes of pollution is the lack of laws to new industries as well as a poorly educated society. Due to environmental pollution, the society has put pressure on the government to create and carry out diverse policies to the control of environmental pollutants. LAND POLLUTIONLand pollution is the deposition of waste materials be it liquid or solid state either underground or the land that could pollute the natural resources like the soil, underground water. Land pollution also threatens public health and is the root of further Causes: land pollution takes place when unwanted materials of all kinds like garbage, rubbish and trash from different places are disposed to the land. Materials consist of moist food, paper, and glass, plastic, Etc. Also material such as ce ment, metals, rubble concrete are buried in the ground. Furthermore, factories eliminate hazardous chemicals and liquids into the grounds.Contaminated effluent from subsurface sewage disposal can also be a cause of land pollution. Garbage left in open dumps often has breeding of animals such as rats, cockroaches, mosquitoes and other disease carriers. They also root the cause of bad smell, windblown debris and other irritants. Windblown debris could cause contamination of lakes, rivers or wells nearby leaving more room for diseases. Methane, a hazardous gas is given out by decomposing garbage. Misusing of land like deforestation and use of pesticides and chemical fertilizers further pollute the land Effects: Climate: Due to land pollution, the forest cover on earth is decreasing which affects the climate. This results in less rain which leads to fewer pure water resources. Therefore, all living things: the flora and the fauna that rely on fresh water for life are affected. Land poll ution also leads to acid rains, greenhouse effect and global warming. †¢Extinction: Land pollution leads to deforestation resulting in many species losing their habitat which is one of the main causes of extinction. †¢Bio magnification: this process takes place when a particular non-biodegradable substance accumulates in the food chain.This puts not only the specie consuming it in danger, but all the species connected to the food chain. Overall results in affecting the food pyramid †¢Biodiversity: extinction will result in unbalanced and disturbed biodiversity. For example, if a species goes extinct the specie it feeds on will see a number of increase.! WAYS TO REDUCE LAND POLLUTION: †¢Reduce Product packaging: as the consumer market grows, more elaborate and fine packaging is used. This increases the waste produced every year and leads to further land pollution. A way companies have started to go green is make reusable and recycled packaging that attracts the co nsumers. Recycle: Using materials that are recycled. Stop wasting paper and using recycled paper. Give away old books and newspapers to recycle companies. Avoid using materials such as plastic. Recycling helps in reducing the amount of waste dumped in dump fills. Cans and metals could be recycled. †¢Composting: According to scientists, it takes about a decade for a land fill to decompose. Composting helps in decomposition due to its design which helps in flow of air. Yard trimmings and food that are decomposed help in reducing the land pollution AIR POLLUTIONAir pollution is one of the major problems that our planet is suffering from , its affecting our daily life without our notice as its content of poisonous gases and acid rain and many other gases from the burned fossil fuel and transportation and industries, we inhale without our notice it may damage our lungs and affects our health. Air pollution is defined as â€Å" the introduction of chemicals, particulate matter, or b iological materials that cause harm or discomfort to humans or other living organisms, or cause damage to the natural environment or built environment, into the atmosphere. (wikipedia, 2012) Causes of air pollution:- The causes of air pollution are many like as I previously mentioned, it could be because of the burning of fussel fuels such as gasoline , oil, coal and natural gas, the daily usage of electricity , the exhaust gas of cars and vehicles specially and not to forget the main natural cause of air pollution is dust. â€Å"We also cause air pollution indirectly, when we buy goods and services that use energy in their production and delivery. (Air pollution, 2011) The pollutents are those substances which causes the air pollution , it could be gases, liquid droplets or solid substances sometimes like lead and mercury. I’ll mention some important primary pollutants which are carbon monoxide, carbon dioxide, nitrogen and sulphur oxides . -Sulpher oxides: usually obtained from the industries and is widely spread in paper manufacture industries and combine with rain droplets and produces acid rain , alsoâ€Å" is produced by volcanoes and in various industrial processes. â€Å"(Wikipedia, 2012) -Nitrogen oxides: the main source of nitrogen oxides are cars and vehicles. nitrogen dioxide are emitted from high temperature combustion, and are also produced naturally during thunderstorms by electrical discharge† (wikipedia, 2012) -Carbon dioxide: â€Å"a colorless, odorless, non-toxic greenhouse gas also associated with ocean acidification, emitted from sources such as combustion, cement production, and respiration. † (wikipedia, 2012) -Carbon monoxide: caused in the burning of coal, fossil fuels and wood , it’sâ€Å" a colorless, odorless, non-irritating but very poisonous gas. It is a product by incomplete combustion of fuel such as natural gas, coal or wood.Vehicular exhaust is a major source of carbon monoxide. † (wikipedi a, 2012) Effects of air pollution:- Air pollution causes a lot problems and has a lot of impact on us as humans , talking about its effects I will mention three major point to discuss, ‘ the effects of air pollution on our health, enviroment and ecominc life. First, talking about the effect of it on our health, the enhaling of these gases is very harmful and poisonious as it causes permenant damage to the lungs , it also affects the brain and the nervious system and makes us suffer from breathing problems and respiratory illness.Carbon Monoxide is considered as the most dangerous gas , because it â€Å"Reduces ability of blood to bring oxygen to body cells and tissues. † (Air pollution, 2011) . Sulphur oxides when combined with the rain droplets , it forms acid rain which â€Å"causes buildings, statues, and monuments to deteriorate. † (Air pollution, 2011) these gases when enhaled into the human body it can cause a lot of damage and may lead to serious situation s and could cause death sometimes, therefor we need to be careful and not to expose our bodies to such gases.Second, the effects of air pollution on our environment, it may lead to the melting of the polar ice caps, can affect the weather distractions which leads to tornadoes , floods , hurricanes and droughts. In addition to that it causes an increase in the sea level . also, it affects the environment in an indirect way through the spread of new diseases which can be hardly cured and it affects the agriculture which is mostly our source of food. Moreover, acid rain can damage buildings, forests, soil, lakes and it affects the aquatic life.Finally, its effect on the economy, it has an impacts in relation to its effect on the human health and the environment. WATER POLLUTION Contamination of water bodies such as lakes, rivers, oceans, groundwater is called water pollution. Water pollution takes place when pollutants are dumped or discharged into these water bodies. Water pollution l eads to the sea life and other living organisms depending on them in danger due to the contaminated water hazardous nature. Biological communities are affected due to water pollution and it keeps growing every yearCAUSES OF WATER POLLUTION Water pollution is one kind of most dangers pollution it contamination the of water bodies (e. g. lakes, rivers, oceans, aquifers and groundwater). Water pollution occurs when pollutants are discharged directly or indirectly into water bodies that will kills the marine life and oceans. It comes from factory wastes, sewer systems and oil spills that cause harmful effects in all environments because water is a very necessary for animals and human life (causes of water pollution, 2006). SIDE EFFECTS OF WATER POLLUTIONThere are many side effects that water pollution like killing marine life, spreading diseases in human and animal by contamination of heavy metals and harmful bacteria. it kills green areas like forests and farms by using Pesticides that contaminant ground water which feed plants also it same in sewer system that goes in ground or goes in seas and rivers. the most common thing is oil and lubrication liquids , because of increasing using and west that comes from it, it effect the water environment directly by get rid of it in sea or in ground (Jeantheau, 2005) MEASURES THAT COULD BE TAKENThere are many ways to reduce the pollution in water like recital the old lubrications and avoid throwing it in ground or water surfaces. Also we can use things that not effects the water by reduce the pesticide in farms. Making shipment of oil ship more safety by develop the safety system in transferring of oil and chemical products also repair and replacement of leaking and malfunctioning equipment (Control of pollution, 2006). Survey A survey was conducted by the group members on 50 students from Abu Dhabi Al Ain Campus, both male and female.The following were the results collected: †¢All 50 students knew about different kin ds of pollution †¢48 students thought immediate measure was required to stop pollution †¢41 students admitted to have polluted in one way or other (either land, air or water) †¢33 students said they would be a part of â€Å"going green† †¢29 students thought pollution is a problem in UAE Conclusion All in all, pollution of any kind, be it land, water, or air is dangerous and Is affecting the earth and species living on it in harmful ways.It increases every year and the toll gets higher. We as humans have the duty to save our planet for a better tomorrow. Different awareness campaigns and drives could be carried out to promote the dangerous effects of pollution. â€Å"Going green† should be focused on and living healthy should be promoted. The changes will not take place overnight but we all can start from now. Bibliography Air Pollution. (2012). Retrieved from en. wikipedia. org/: http://en. wikipedia. org/wiki/Air_pollution Land Pollution. 2012). R etrieved from en. wikipedia. org: http://en. wikipedia. org/wiki/Land_pollution Nathanson, J. A. (2012). Land Pollution. Retrieved from www. britannica. com: http://www. britannica. com/EBchecked/topic/329175/land-pollution Pillai, P. (2012, january 16). Causes and Effects of Land Pollution. Retrieved from /www. buzzle. com: http://www. buzzle. com/articles/causes-and-effects-of-land-pollution. html Ryan, D. B. (2010, july 03). WAYS TO OVERCOME LAND POLLUTION. Retrieved from www. ivestrong. com: http://www. livestrong. com/article/164542-ways-to-overcome-land-pollution/ causes of water pollution. (2006, 4 19). Retrieved 5 22, 2012, from http://en. wikipedia. org: http://en. wikipedia. org/wiki/Water_pollution#Causes Control of pollution. (2006, 4 19). Retrieved 5 22, 2012, from http://en. wikipedia. org: http://en. wikipedia. org/wiki/Water_pollution#Control_of_pollution Jeantheau, M. (2005, 9 6). side effect of water pollution. Retrieved from http://www. grinnin

What Is The American Consumers Potential Sports Ticket...

LIST The list selection chosen is the American Consumers: Potential Sports Ticket Buyers. I chose this list because it relates to the category of sports fans that are involved with the upcoming events of the Fall sports season. The list fits my search criteria as it can be used to target potential ticket buyers with products that Miles Kimball offers. These fans are preparing for the season as is right around the corner, so they will want to match their gear with the sporting event that they are attending. Ordering through the Miles Kimball catalog gives the fans a source to buy authentic merchandise with the added convenience. The first reason that the list is chosen relates to the source being a direct response list. This allows Miles†¦show more content†¦The list being updated monthly shows that everything is up to date with high quality content and relevant financial statements. The recent financial statements and quality show that the list will be informative, credible, and useful. The monthly updates might be more expensive as they provide information that is most relevant to what Miles Kimball is looking for. Also, having a list that is updated less frequently may hurt the company in the long run as the information is outdated and irrelevant in the current mailing. SELECTS The first select chosen is the customer base of gender, 5.00/M extra. I chose this select because there is a strong relation of more men to women liking sports as it is listed at 80% male and 20% female (Kantar, 2017). The select represents a broad majority of people rather than trying to figure out several complex demographics like how many of each senior citizen, young adult, children, etc are sports fans. 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Ethics in The Modern Business World A case study on Leisure Net - Free Essay Example

Sample details Pages: 6 Words: 1772 Downloads: 1 Date added: 2017/06/26 Category Business Essay Type Research paper Level High school Did you like this example? Ethics in The Modern Business World INDEX: Page 1: front page Page 2: index Page 3: introduction Page 4: internal controls Page 5: internal control systems Page 6: conclusion Page 7: bibliography Leisure Net In October 2000 the company Leisure Net, lifestyle and health Fitness Company, was provisionally liquidated, having been listed only five years earlier on the JSE. Today Leisure Net has passed its infamous scandal and is being currently run by directors; Mike Hill and David Monkhous. Peter Gardener and Rodney Mitchell, at the time of 2000 acting executive directors of Leisure Net, were convicted in 2012 on charges of contravening s234(1) of the companies act61 of 1973, they served only 19 months of a 7 year sentence. Don’t waste time! Our writers will create an original "Ethics in The Modern Business World: A case study on Leisure Net" essay for you Create order They were convicted of this fraud through the use of company bank accounts and inflating of profits. The Leisure Net scandal has had far reaching effect on South African law and business. It is asked whether the collapse of Leisure Net was the result of Peter Gardener and Rodney Mitchel were they solely to blame, or the inability of the board of directors to identify and stop these two men. Many criticize the events surrounding whistle blower Wendy Addison, stating it was not her sole responsibility to expose the corruption of these two individuals. The South African business requires all businesses act and follow the highest of code of conducts and ethics to promote itself to future investors. Cases like Leisure Net damage South African business image, as their actions could have possible scared off potential investors. This study will expose the fraudulent activity and impractical internal controls of Leisure Net. The Problems It is usual for health clubs to collect money by means of debit orders. So it is easy to double the debit run which LeisureNet did in December; debiting once at the beginning of the month and once at the end of the month. This then showed increased revenue for the period. This increased revenue would be fraudulent. Furthermore leisureNets financial statements for 1999 also stated that they have been approved and that their accounts Deloitte and Touche had approved them. This was not true. The two men used offshore accounts to launder Dalmore money; a company acquired by Leisure Net and in which the executive directors Peter Gardener and Rodney Mitchell held 20% of the shares. Using business accounts they were able to avoid taxation and hide assets. However the real downfall of Leisure Net is owed to Peter Gardener and Rodney Mitchell ingenious method of inflating profit by taking advantage of the debit order system which all electronic left no statements making its easy to double the subscription run. Internal controls Internal controls are defined as having five components: 1. Control Environment-sets the tone for the organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control. 2. Risk Assessment-the identification and analysis of relevant risks to the achievement of objectives, forming a basis for how the risks should be managed 3. Information and Communication-systems or processes that support the identification, capture, and exchange of information in a form and time frame that enables people to carry out their responsibilities 4. Control Activities-the policies and procedures that help ensure management directives are carried out. 5. Monitoring-processes used to assess the quality of internal control performance over time. Internal controls are implemented in: Delegated authority Bank Cash Fixed assets Vehicles Stocks Payroll We see here a failure in three major areas of internal control; delegated authority, bank and cash. Delegated Authority: The Board of Trustees delegates authority through the Chief Executive for the day-to-day running of the organisation. In a large and busy organisation it is not practical to expect one person to make all the decisions and authorise all transactions. The Chief Executive will, therefore, further delegate authority to members of the staff team to relieve the load and to ensure smooth operation during absences of key staff. Peter Gardener and Rodney Mitchell benefited from an internal system that was not correctly employed, the committees did not delegate responsibilities properly leaving Peter Gardener and Rodney Mitchell in charge of items that regularly over-sighted by more than one director. The actions of the committee of directors should have been to delegate sensitive positions to more members to lessen chances of fraud. Another failure that occurred due to poor delegation of duties was the hiring of the internal auditor who at no point found fraud during Peter Gardener and Rodney Mitchell management. Committees should delegate with profession ensuring no member has the ability to commit fraud, as well as creation of an audit committee. Bank: The company had many accounts leaving a great possibility for use of these dormant accounts, leading to Peter Gardener and Rodney Mitchell illegal use to avoid taxation and aid in laundering of money. Business, especially large corporations need to pay careful attention to accounts and ensure that no account is being used outside of business us. Simple controls such as closing unused accounts would of greatly help Leisure Net. Cash: The companies debit orders provide an easy area for fraud as almost no internal controls where in place, it must therefore fall upon the company to update its payment options to unsure less fraud can take place. The bellow image provides a clear u nderstanding of good corporate governance and its structure. Companies rely on solid structure to function; this structure is made from internal controls that have been put in place to help management and to promote a ethical professional business image This is an extract from Nomura Holdings https://www.nomuraholdings.com/investor/cg/intcon.html Nomura holds high standards with regards to internal controls they focus heavily on the committee system. Internal Controls System à ¢Ã¢â€š ¬Ã…“As a Company which utilizes the Committee System, the central role in business oversight is taken by the Board of Directors and the Audit Committee (the majority of the members of the Audit Committee are Outside Directors). The Chair of the Board of Directors is held by a non-executive director, allowing the Board to better oversee the business conducted by the executive officers. The Audit Committee is chaired by an outside director, making its independence from management even c learer. Further, in order to ensure effective and adequate internal controls, the Group Internal Audit Department, which is independent from the business execution functions, and other similar audit sections placed in major affiliated subsidiaries conduct internal audits of the Company and its subsidiaries. The implementation status of the internal audit is reported to the Internal Controls Committee, which includes a member of the Audit Committee, and the matters discussed at the Internal Controls Committee are also reported to the Board of Directors. Results of individual internal audits are also reported periodically (monthly as a general rule) to the Audit Committee by the Group Internal Audit Department. In addition, to strengthen the independence of the internal audit sections from the business execution functions, implementation plans and formulation of the budget of the Internal Audit Division, as well as the election and dismissal of the Head of the Internal Audit Div ision, require the consent of the Audit Committee, or a member of the Audit Committee designated by the Audit Committee. Audit Committee members may recommend to Executive Officers changes to the implementation plan, additional audit procedures or improvement plan preparations.à ¢Ã¢â€š ¬Ã‚  Conclusion Leisure net has only to follow its international communityà ¢Ã¢â€š ¬Ã¢â€ž ¢s actions. The world of business has changed. Ethics are now held high with the image of a company. Was the collapse of Leisure Net the entire doing of Gardener and Mitchell? Yes and no, yes their actions lead to liquidation, the fixed books led investors stray, but the larger picture is that of a failure of the entire board of directors, auditors and shareholders for being unable to identify the fraudulent behaviour of the two directors. I have listed and provided working examples of internal controls that once in place would ensure no fraud can occur without going unnoticed, these like everything in l ife is not a fool proof unbeatable system, but they require large amounts of effort and work to cheat, Gardener and Mitchell found a loop hold in the inner workings of Leisure Net, their transgressions have led to the collapse of a south African company and have weakened the image of our business and economy sectors. The actions of these two men have ensured that in order to commit fraud again in South Africa, the entire company would have to be corrupt to get away with it. https://www.nomuraholdings.com/investor/cg/intcon.html https://www.mango.org.uk/guide/icexamples https://www.iol.co.za/news/crime-courts/leisurenet-whistleblower-speaks-out-1.1460904 https://www.leisure-net.org https://www.aabschools.com/case_studies/424.html ETHICAL CHALLENGES IN SOUTH AFRICAN BUSINESSES The real problem with the topic of business ethics is not just the cost of being caught or punished but the impact on the perception of the company. Awareness is increasing. But research sug gests that many businesses have a compliance approach to managing ethics ità ¢Ã¢â€š ¬Ã¢â€ž ¢s about ticking boxes à ¢Ã¢â€š ¬Ã¢â‚¬Å" it does not translate into actual desired behaviour.à ¢Ã¢â€š ¬Ã‚  The ethical problems I am going to speak about are Nepotism, Corruption, Sexual Harrasment and Illegal Strikes. Nepotism Nepotism generally means providing workplace opportunities to employees based on personal relationships rather thanon their qualifications for the position. This will reduce the overall productivity of the company. This lack of fairness can also cause a business to lose its best employees as their resentment will cause then to try to move to more ethical businesses. In addition, it becomes a problem for managers who are not able to give fair treatment to their subordinates because they are connected to someone of authority in the company. It also gives these employees a sense of entitlement and that the consequences do not apply to them. Corruption Corruption is the abuse of entrusted power for private gain. It hurts everyone who depends on the integrity of people in a position of authority. Corrupt activity affects development, it contributes to less local and foreign direct investment. Sexual Harrasment Sexual harassment is identified as unwanted conduct of a sexual nature. Sexual harassment in the workplace is inexcusable. It is the employers responsibility to ensure that policies and procedures are followed in order to stop sexual harassment in the workplace. Employees need to be able to identify acts of sexual harassment so that the necessary action may be taken to eliminate this. Employers should develop and implement policies and procedures that will lead to the creation of workplaces that are free of these practices Illegal Strikes Management must walk the talk if there is to be a change in business ethics 1 | Page