Sarbanes-Oxley Act of 2002 Essay Example | Topics and Well Written Essays - 500 words - 1

Sarbanes-Oxley Act of 2002 - Essay Example The Sarbanes-Oxley Act (SOX) aims at more financial disclosures by companies to prevent accounting frauds. Due to this act a new agency, the Public Company Accounting Oversight Board, or PCAOB came into existence. The purpose of this agency is to oversee, regulate, inspect and discipline accounting firms that conduct auditing activities of public companies. SOX act is applicable to all US registered public companies. International companies that are registered with the SEC and the accounting companies that conduct auditing services are also covered in this Act. The Sarbanes-Oxley Act ensures corporate accountability and makes provision for penalties in case of violations. Section 302 of the Sarbanes-Oxley Act specifies corporate responsibility for financial disclosures. CEOs and CFOs are made accountable for the veracity of financial disclosures. The Act makes it mandatory to include an internal control report in all financial disclosures of companies. This is to ensure that the management is confident about the reported financial data because of necessary controls in place to verify authenticity of data. Each financial report will also conduct an assessment of the effectiveness of the internal controls to be certified by auditor of the firm. Section 1348 has been added in Chapter 63 of title 18 pertaining to securities fraud. Accordingly, Criminal penalties are enforceable for defrauding investors of the companies by false presentations. Criminal penalties are also enforceable under section 802 for modifying documents. Section 13 of the Securities Exchange Act of 1934 is further modified through section 409 of the Sarbanes-Oxley Act to provide Real Time Issuer Disclosures. Under the provision, any material changes in the financial condition must be provided by the companies to protect the interests of shareholders or investors. The auditor conducting an audit of

Massage treatment Essay Example | Topics and Well Written Essays - 1750 words

Massage treatment - Essay Example Another aspect of the sports massage is the increased blood flow by artiolar pressure in the massaged area. Proper stroking and rubbing of the muscle increases the blood flow and temperature. The whole process can be a good alternative of a warm up. There are different kinds of massages and depending on the type of massage used, it can increase or decrease neural excitability which is measured by the Hoffman reflex. The changes in the parasympathetic activity (which is measured by the heart rate, blood pressure and the heart beat variability) and the hormonal activity give more relaxed responses when measured after a massage. This is a result of the physiological activity. A good massage aims to reduce the anxiety and brings improvement in the mood, technically its called relaxation. This would come under the physiological mechanism. All of these benefits help the athlete perform better and decreases the risk of injury. The massages given to athletes during the events are closely mon itored. They are regarded extremely important for the performance of the athlete as they enhance the recovery. Post exercise massages have shown to improve recovery from injury and help reduce the muscle soreness. And the claim that this massage reduces the functionality of the muscle is baseless. Main Body For the first client, there were several massage techniques performed. My first client was a body builder. The regular massage was performed on his left shoulder which had a suspected sprain due to overuse. The massage performed was supposed to increase both micro and macro circulation. The macro circulation was to increase the overall temperature of the muscle and the microcirculation for the tiny organisms that supply the blood to the small tissues. It was critical to perform this ‘warm up’ massage to get the overall muscle toned up and ready for other massage techniques. The sprain in the first client’s shoulder was treated through the massage aimed at redu cing the muscle tension. The massage was performed mainly with the thumb and the first two fingers holding the visible neck and shoulder muscle, gently squeezing in the beginning and gradually increasing the pressure. Repetitive upward and outward motion was performed on the muscle. Later on the massage to relieve the sprain from the shoulder was extended to the back. The massage technique was the famous pressing motion from the back and all the way up to the neck and then pressing outward as if throwing away the muscle tension. The left shoulder was the main focus as oil was continuously applied to it for the proper lubrication to avoid the rigorous friction. The elongated massage was performed throughout the whole massage process. Right after every major new massage technique, the stretching motion was performed. It is very important as it helps in the stretch motion and for the proper blood flow, the healing benefits come along with that. Right after this technique, the massage f ocus was shifted on to be worked into the traps, around the scapula. The motion of the hand was along the direction of the fiber to give it a nice warm feeling, following the whole group of muscle as it goes into the shoulder blade which goes straight into the shoulder itself and into the deltoid. A technique for stretching into the lat was performed where the body builder