The Importance of Nursing Roles - 1089 Words

The Importance of Nursing Roles Nurses have always been the backbone of healthcare and first response teams. Nurses are the first interaction a patient will have. The observations that a nurse makes through symptom analysis will aid the doctor in diagnosing the patient. This paper will first give a brief history of nursing and nursing roles and will focus on nursing theories and theorists. This paper will answer the question of how nursing theories helped to structure the nursing profession of today. In conclusion, this paper will focus on the importance of nursing roles in the modern healthcare system. British nursing has paved the way in the primary health care field of today (Salvage, 2009). Victorian district nurses were the first†¦show more content†¦Treat patients holistically (body, mind, and spirit) and take care of them with positive regard. As a health professional, you should promote health through positive intervention and knowledge and spending time uninterrupte d with the patients is essential (Watson, 1985). The conventional hospital treatment model theorized a care delivery system determined by technology, diagnosis, and treatment of acute illness (Smith Smith, 2012). The shifting trend is towards managed care environments, integrated with a caring-healing emphasis; this trend holds promises for transforming both practices and hospital settings (Watson, 1999, 2003). The new caring-healing practice environment is dependent on partnerships, negotiation, and coordination. The emphasis is on a change of perception, a focused intentionality towards caring and healing relationships (Watson, J., 2002 Intentionality and caring-healing consciousness, pp. 14). Although theorists have yet to explain, exactly what caring is, one thing is for certain, if nurses do not care appropriately, they will make things worse for their patients and themselves. By pretending to have the feelings they think they should, behaving with self-sacrifice while becomin g resentful of their patients and negligent of themselves will cause stress and burnout (Richard, L. et al., 2010). Most health care professionals would agree thatShow MoreRelatedThe Importance Of Nursing Role In Patient Education1275 Words   |  6 Pageseducator central to achieving universal health coverage (WHO, 2006). Health care systems have become increasingly complex and specialized, Furthermore, patient’s health problems and its complications are becoming more complex and diverse. The unique role of health education is helping to meet this problems and can be clarified. Nurses involved into a practice that included teaching and demonstrating health care actions to patients, their families, other health care workers and the community at largeRead MoreImportance Of Professional Nursing Roles And Scope Of Nursing Practice1850 Words   |  8 Pages Jaimie Good The Importance of Professional Nursing Roles and Scope of Nursing Practice Missouri State University â€Æ' Abstract This paper discusses historical events that influenced the nursing profession, how the ANA’s Scope of Nursing Practice publication contributes to the nursing profession, the impact of the AACN’s BSN essentials on nursing education, the role of the ANA’s Code of Ethics in Nursing, and how nurses are regulated by the Missouri Nurse Practice Act. This paper also looks atRead MoreThe Importance Of Transitioning From A Practical Nursing Role977 Words   |  4 PagesThe experience of transitioning from a practical nursing role into a new and more complex professional nursing role can be challenging. The LPN focuses more on performing fundamental responsibilities, whereas the RN performs more complex tasks, and their roles and responsibilities expand. LPN’s are always supervised by an RN, and are taught to collect data and report to the RN, rather than to make decisions independently. RN’s carry out various tasks on their own without any prior guidance or directionsRead MoreReflecting On The On Myself1320 Words   |  6 Pagesschool. I was able to receive my CNA (Certified Nursing Assistant) through the class. When my class started going to our clinical sites that the following semester, I automatically clicked with the residents. I felt like I built this special bond with the elderly. This was when I started leaning towards geriatrics. I have been certified for almost four years and I would not regret one minute of it. I have also been employed for almost three years at a nursing home here in Columbus. As the semester isRead MoreThe Impact of Leadership and Management in Nursing1489 Words   |  6 PagesThe first study reviewed looked at the effect of patient-focused redesign on midlevel nurse managers role responsibilities and perceptions of work environment (Ingersoll, 1999, p. 21). The study was chosen because patient-focused redesign models are becoming increasingly popular and little research has been conducted regarding the results of these models on nurse leaders/managers. 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I was in middle school, and intrigued at her courage, and dedication to care for the sick. As I entered college, and into a formal nursing education program, I still viewed nursing as, the care provided to another in need. Without my knowing, I was developing a philosophy of nursing for myself. As the years passed, I began to realize that nursing encompassedRead MoreThe Theory Of Nursing Theory1570 Words   |  7 PagesImportance of Theory Fran Lauriha Chamberlain College of nursing Importance of Theory There are many ideas about theory in nursing. The definition of nursing theory is a group of concepts that can be tested, changed or used to guide research (McEwen Willis, 2014). This writer was exposed to theory in under-graduate classes but in the last four years of practice hasn’t put a lot of thought into nursing theory. Although, knowing and understanding that nursing theory is part of daily nursingRead MoreThe Theory Of Nursing Theory1417 Words   |  6 PagesImportance of Theory There are many ideas about theory in nursing. The definition of nursing theory is a group of concepts that can be tested, changed or used to guide research (McEwen Willis, 2014). This writer was exposed to theory in under-graduate classes and understands the importance of theory to her nursing practice. This paper will review the importance of nursing theory. It will also focus on Patricia Benner’s Novice to Expert Theory. Importance of Theory Many nurse theorists haveRead MoreImportance Of Theory Of Nursing Theory1723 Words   |  7 Pages Importance of Theory Evelyne Previl Chamberlain College of Nursing Importance of Theory Nursing theory is defined as a group of concepts, philosophy, or ideas that define and guide the nursing practice. In fact, nursing practice is firmly rooted from these concepts that were at times empirical, then abstract, and inferential. Reflecting back to the time of Florence Nightingale who is the pioneer in modern nursing and nursing theory up to the corner of 21st century

A Brief Note On Blind And Drug Addiction Essay - 987 Words

Blind to Drug Addiction The world has an epidemic going on, and it’s only getting worse. We are robbing of our loved ones daily. Being robbed of family members, and friends. This includes mothers, fathers, wife’s, husbands, siblings, aunts, uncles, and even grandparents. Drug abuse does not discriminate from one person to the next. There are children out there that are being brought into this world being addicted to drugs. Children that are being neglected, abused. They are being subjected to the reality of drug use and abuse. Children that are left without any chance at a protected, and nurturing life. We have children that are being born into this world already addicted to drugs. Women that fail to stop drugs even after they know they are pregnant. Knowing what could happen to the baby, but the drug is just too powerful. This a problem in the world, and unless we open our eyes to it then it will continue to be a problem. We all have a family member, or close friend that has become addicted to one drug or another. A silent robber at first, and then it progresses into something much worse. They become someone else are no longer themselves anymore. They begin to lie, steal and doing whatever is necessary to feed their addiction. All limits are gone, they are willing to do the unthinkable to feed their addiction. They do whatever they need to get their next fix because their body is craving the drug. They go through withdrawals that makes them ill in ways that only a personShow MoreRelatedLord Of The Flies Nature Analysis708 Words   |  3 Pages______How do the boys take advantage of the freedom, especially Jack? _________Introduce Jack’s character______ Jack’s corrupted authority fuels his inner selfishness and leads him to consciously feed off of the fear of isolation and annihilation of his blind followers, thus proving that authority can overpower ones self-control. As Jack ventures deeper into his quest for power to satisfy his thirst for dominance, he loses control over himself. When killing the sow, the shift in Jack is clear. Jack noRead MoreIni. Narcotics And Opiates.The Definition Of The Term Narcotics7784 Words   |  32 Pagesany illegal or prohibited drug. However, a more widely accepted definition being used is that of narcotic analgesics described as pain relivers and associated with opioids. The word opium comes from the Greek word opion meaning â€Å"poppy juice.† Opium refers to the dried latex that is obtained from scratching the seed pods of the opium poppy (Papaver somniferum). Up until about ten years ago, the clients treate4d by an addiction therapist ran the gamut of drugs. There were heroin and painkillerRead MoreEssay on Medical Marijuana Should Be Legal2958 Words   |  12 Pagesaccepted medical use and should remain classified as a highly dangerous drug like heroin. The decision comes almost nine years after medical marijuana supporters asked the government to reclassify cannabis...† (procon.org). The debate about medicinal marijuana has occurred for years in the United States. Though research provides substantial evidence that marijuana is medically significant, the federal government seems to turn a blind eye. Medicinal marijuana should be legalized federally in the UnitedRead MoreEssay about Alternative Medicine4247 Words   |  17 Pagesbe useful to encourage both physical and mental well-being via a placebo effect. For this reason, alternative medicine must be considered by physicians as a complement to modern medicine. Description of alternative medical systems (including a brief history and background): Chiropractic treatment: Chiropractic is one of the most respected and most prominent of alternative medicine practices. Although many people would only consider visiting a chiropractor for the alleviation of pain causedRead MoreSmoking Cessation Of Pregnancy : Review Of Current Strategies9414 Words   |  38 Pagessignificant difference in smoking during pregnancy in the non-depressed versus depressed group [15]. Making a note of the fact that there was reliance on self-reports and the study design was not aimed at assessing smoking cessation [15]. Some studies have suggested that the frequency of stressful events rather than the mood of the pregnant woman was a stronger determinant of smoking [6]. Illicit drug use amongst pregnant women who smoke is another important issue. However, this can be challenging to addressRead MoreLanguage as a Social Construction of Reality.4593 Words   |  19 Pagesperception of reality. It deprives us of the tools we need to develop, advance, and preserve our society, our culture, our civilization. It delivers us into the 65 hands of those who do not have our interests at heart. However, it is also important to note that euphemisms may be used for deceptive purposes by political regimes in order to A...cover up, distort, or frame their actions in a more positive light@ (Newman, 1995:51). 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Some unifying themes among counseling psychologists include a focus on assets and strengths, person–environment interactions, educational and career development, brief interactions, and a focus on intact personalities. Industrial And Organizational Psychology  (also known as  I-O psychology  or  work psychology) is the scientific study of employees, workplaces, and organizations. Industrial and organizational psychologistsRead MoreHemp Cultivation in China42289 Words   |  170 Pagessparse and seed yield is low compared to improved European varieties. Although some individuals elaborate resin glands, they apparently produce little if any of the primary psychoactive cannabinoid THC, and the local landrace cannot be considered a drug variety. There is no local tradition of its use as either medicine or inebriant. The physical characteristics of the seeds of the cultivated Cannabis of Journal of the International Hemp Association, Volume 2, Number 2, 1995 62 Several additionalRead MoreSocial Networking Sites-Boon/Bane15517 Words   |  63 Pagesrevealed that teenagers tend to hide the real stuff by using code language you may never understand. Teens are basically using them to stop parents and employers from judging them on the basis of their social activities such as partying, drinking and drugs. Instead of writing they are drunk, teens post Getting MWI or mad with it, reports telegraph.co.uk. , a regular user says Of course the code language exists and it is quite a trendy and potent way to say things without stating the obvious. Things

Cot Essay Silk Road Free Essays

Between the years of 200 BCE and 1450 CE, the Silk Road went through a number of changes. With the rise and success of the ancient empires the trade route thrived and was the main trade route connecting the Mediterranean to China. As the empires collapsed so did the use of the Silk Road as it became unprotected and unsafe for use. We will write a custom essay sample on Cot Essay Silk Road or any similar topic only for you Order Now With the Mongol empire in 1200 CE the Silk Road had a temporary revival, but when the Mongolian Empire collapsed the use of Silk Road did as a permanent switch to the Indian Ocean Network was made. Around 200 BCE the Roman, Han and Gupta empires were established and expanded. The Silk Road began in the East in Changan, went through Mongolia and Turkestan, then through the Takalamakan Desert. It then expanded southeast to India or central Asia and then Eastern through the Roman Empire. Trade routes were traveled in stages from city to city through the empires. The invention of the camel saddle made it easier for merchants to transport their goods with efficiency. Heavy use of the Silk Road began in 300 BCE as goods were traded and ideas were spread. Silk, cotton, spices, pearls, ivory and coral were traded east to west along the Silk Road. Glassware, bronze, linen, and olive oil were traded East to West. Ideas such as Buddhism moved along this route as well as the spread of disease such as smallpox and the plague. Diseases were one of the many reasons of the fall of the ancient empires. At the collapse of these empires around 600 CE the Silk Road was left unprotected and many merchants ventured from the Silk Road. With the invention of new navigational technology such as fore-and-aft rigging, the dhow and the junk many merchants went to the Indian Ocean Network. Around 1200 CE the Mongolian Empire came to power. Through conquest they came to control most of Asia and their armies protected the overland trade routes. This led to a temporary revival of the Silk Road. When the Mongolian empire collapsed around 1400 the Silk Road was left unprotected once again. With the invention of the astrolabe, compass and improved cartography a permanent switch was made to the Indian Ocean Route. Between the years of 200 BCE and 1450 CE, the Silk Road went through a number of changes. With the rise and success of the ancient empires the trade route thrived and was the main trade route connecting the Mediterranean to China. As the empires collapsed so did the use of the Silk Road as it became unprotected and unsafe for use. With the Mongol empire in 1200 CE the Silk Road had a temporary revival, but when the Mongolian Empire collapsed the use of Silk Road did as a permanent switch to the Indian Ocean Network was made. How to cite Cot Essay Silk Road, Essay examples

Enron, once the seventh largest company in America Essay Example For Students

Enron, once the seventh largest company in America Essay Once the 7th largest company in America, Enron was formed in 1985 when Inter North acquired Houston Natural Gas. The company branched into many non-energy-related Fieldss over the following several old ages, including such countries as cyberspace bandwidth, hazard direction, and weather derived functions ) , although their nucleus concern remained in the transmittal and distribution of power. Enron had created over 3000 particular purpose entities in between 1993 to 2001. Particular Purpose Entities ( SPEs ) are defined as entities formed for some specific intent or activity. The primary intent of making an SPE is to take assets and liabilities from the balance sheet of the patron thereby unnaturally bettering purchase, return on plus and return on equity ratios. These SPEs were besides established to maintain Enron s recognition evaluation high, which was really of import in their Fieldss of concern. Because the executives believed Enron s long-run stock values would stay high, they looked for ways to utilize the company s stock to fudge its investings in these other entities. Enron had been purchasing any new venture that looked promising as a new net income centre. Their acquisitions were turning exponentially. Enron had besides been organizing off balance sheet entities to travel debt off of the balance sheet and transportation hazard for their other concern ventures. Enron involved in partnership concern trade with its assorted SPEs. The trades with CALPERS, ZEDI, RAPTER, CONDERS were those trades and the accounting intervention of those minutess, were responsible for inevitable death of the Enron Company. Outline1 Deals with Bird of preies2 Deals with Condor3 Accounting intervention of the Enron s trades with Raptor and Condor4 Mark-to-market accounting scheme:5 Capital stock dealing6 Gross acknowledgment7 Acknowledging additions in the value of Enron s common stocks8 Accounting revelation Deals with Bird of preies Enron had created a partnership taking to purchase and sell stocks of other companies. Enron lent the partnership $ 500 million in Enron stock to run Raptor and besides guaranteed the burden by assuring to give more stock if Raptor was unable to refund the loan. Raptor issued a note to Enron that Enron considered assets. Raptor so bought stock in companies like Avici, a shaper of high-velocity net-working equipment, and the New Power Company. Enron treated the loan to Raptor as an assets and claimed net income on the lifting value of Raptor s retentions. The dealing worked until the stocks of the companies owned by Raptors fall down. Bird of preies could non pay the loan. Enron was obliged to cover the Raptor s loan as it guaranteed for that, it had to publish more and more portions although its ain stocks were worsening. Deals with Condor Condor is another SPEs. The executives of Enron created another partnership called condor to sale and purchase the assets in the best possible monetary value. Condor was established to purchase assets from Enron. Enron had lent the partnership portions to Condor of Enron s stock. Accounting intervention of the Enron s trades with Raptor and Condor Bird of preies were non controlled by an independent party which possessed the significant hazards and wagess of ownership, so these entities were portion of Enron and should hold consolidated into Enron s ain fiscal statement. But Enron recorded all the addition or losingss including all the hedge minutess of its SPEs entities and did non consolidate it into its fiscal statements. Enron executives structured the trades so that losingss would non demo up as net incomes, but alternatively as decreases of stockholder equity that had no consequence on the income and net incomes statements. .u3807f3da585b419240df1e5ed583275a , .u3807f3da585b419240df1e5ed583275a .postImageUrl , .u3807f3da585b419240df1e5ed583275a .centered-text-area { min-height: 80px; position: relative; } .u3807f3da585b419240df1e5ed583275a , .u3807f3da585b419240df1e5ed583275a:hover , .u3807f3da585b419240df1e5ed583275a:visited , .u3807f3da585b419240df1e5ed583275a:active { border:0!important; } .u3807f3da585b419240df1e5ed583275a .clearfix:after { content: ""; display: table; clear: both; } .u3807f3da585b419240df1e5ed583275a { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u3807f3da585b419240df1e5ed583275a:active , .u3807f3da585b419240df1e5ed583275a:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u3807f3da585b419240df1e5ed583275a .centered-text-area { width: 100%; position: relative ; } .u3807f3da585b419240df1e5ed583275a .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u3807f3da585b419240df1e5ed583275a .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u3807f3da585b419240df1e5ed583275a .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u3807f3da585b419240df1e5ed583275a:hover .ctaButton { background-color: #34495E!important; } .u3807f3da585b419240df1e5ed583275a .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u3807f3da585b419240df1e5ed583275a .u3807f3da585b419240df1e5ed583275a-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u3807f3da585b419240df1e5ed583275a:after { content: ""; display: block; clear: both; } READ: Cell death EssayEnron recognised $ 800 million in hard currency flow from condor. In fact Enron should alternatively hold been accounted for as an issue of stock, But Enron counted it as hard currency flow. 2. A company may enter additions and losingss on minutess with the SPE ; nevertheless the assets and liabilities of the SPE are non included in the company s balance sheet. Enron executives structured the trades so that losingss would non demo up as earning s losingss, but alternatively as decreases of stockholder equity that had no consequence on the income and net incomes statements. There are several constructions used by Enron for its accounting patterns. One of them was to utilize SPEs to sell A?financial assetsA? ( a debt or equity owned by Enron ) at the terminal of a fiscal accounting period in order to better their fiscal ratios and standing. The secret contracts between Enron and the SPEs gave Enron the right to purchase portions of the SPEs. This ensured Enron control of the SPEs. Mark-to-market accounting scheme: Enron had implemented the Mark-to-market accounting scheme. It is the accounting scheme that, the monetary value or value of a security is recorded on a day-to-day footing to cipher net incomes and losingss. Enron counted the projected net incomes from long-run energy contracts as current income, but it non did non reflect the true economic value. All the income was estimated as the present value of net hereafter hard currency flows. Mark to market scheme counted the future income as current income that increased the fiscal net incomes nevertheless in future old ages ; the net incomes could non be included. To maintain the concern growing and the investor s Trust over the concern, company should include extra income from its new undertaking at any manner. So Enron did it through its SPEs. Capital stock dealing The dealing of issue of portion by company should non normally be recorded an increased to stock holders equity until hard currency payment for the portion is received. Enron issued portion to its SPEs in exchange for notes receivable. That accounting intervention merely overstated the notes receivable and portion holder s equity. Enron used its ain common stock to capitalize SPEs. Gross acknowledgment Enron recognised largely from long term contracts where the value of the contract was determined based on subjective grade to market ( MTM ) scheme. It did non calculate the just value of a fiscal instrument when there was no active market for it. Furthermore Enron recognised gross originating from an addition in the value of its ain portion utilizing the equity method of accounting. Acknowledging additions in the value of Enron s common stocks Enron had had partnership with its SPEs. Enron had given partnership portions to those SPEs. One of them ZEDI held 12 million portion of Enron stock, which was carried at just market value. Increased in the menu value of those portion monetary values, Enron recorded it as income utilizing equity method. But Enron did non recorded losingss while ZEDI portions declined. That means Enron was recognizing the increasing value of its ain portions as gross but losingss were non. Accounting revelation The accounting and the fiscal revelation that Enron had made was non equal. Particularly contracts that made with its SPEs, there was no systematic Procedure that could specify about dealing made with related parties. Enron entered into a series of affecting a 3rd party LJM in June 1999, but the e consequence of the dealing was non clearly disclosed to its investors, employees and other stakeholders. 3. On the electronic mail of Watkins to Lay, she commented that the footer made on the dealing was non equal and gave proper information to its related parties. Particularly the dealing made with SPEs ( Raptor, ZEDI ) , it was non appropriate and transparent. The footers did non explicate decently about what dealing made with those SPEs, what the consequence behind the minutess and so many other accounting and funding footings. If those footings are decently explained so, investors would cognize that the entities that Enron keeping are thinly capitalised. Furthermore they would cognize all the value in the SPEs come from the underlying value of the derived functions and Enron stock. .u2438156e1a78405a840e5fbc8b5a0620 , .u2438156e1a78405a840e5fbc8b5a0620 .postImageUrl , .u2438156e1a78405a840e5fbc8b5a0620 .centered-text-area { min-height: 80px; position: relative; } .u2438156e1a78405a840e5fbc8b5a0620 , .u2438156e1a78405a840e5fbc8b5a0620:hover , .u2438156e1a78405a840e5fbc8b5a0620:visited , .u2438156e1a78405a840e5fbc8b5a0620:active { border:0!important; } .u2438156e1a78405a840e5fbc8b5a0620 .clearfix:after { content: ""; display: table; clear: both; } .u2438156e1a78405a840e5fbc8b5a0620 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u2438156e1a78405a840e5fbc8b5a0620:active , .u2438156e1a78405a840e5fbc8b5a0620:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u2438156e1a78405a840e5fbc8b5a0620 .centered-text-area { width: 100%; position: relative ; } .u2438156e1a78405a840e5fbc8b5a0620 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u2438156e1a78405a840e5fbc8b5a0620 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u2438156e1a78405a840e5fbc8b5a0620 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u2438156e1a78405a840e5fbc8b5a0620:hover .ctaButton { background-color: #34495E!important; } .u2438156e1a78405a840e5fbc8b5a0620 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u2438156e1a78405a840e5fbc8b5a0620 .u2438156e1a78405a840e5fbc8b5a0620-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u2438156e1a78405a840e5fbc8b5a0620:after { content: ""; display: block; clear: both; } READ: Social Realism EssayBut the footers revelations of above minutess at amalgamate statements were obscure and hard to understand. The Enron fiscal statement revelation did non state everything about the dealing that was made with its SPEs. The substance of the minutess that Enron entered into was hard to separate from the footers to the fiscal statements, and since merely the signifier of the minutess was reflected on the face of the fiscal statements, it was hard for investors and creditors to obtain a clear position of the fiscal place and consequences of operations of Enron. 4. Arthur Anderson A ; Co ( AA ) was non merely the hearer of Enron ; it provided confer withing services every bit good. Enron was paying 1000000s of dollars to Anderson for the services and due to these relationships that, it was merely excessively easy for both Enron and the accounting house to work together in covering up fiscal losingss and debt. Andersen was besides responsible for some of Enron s internal clerking. Andersen has duty to the investors and to the public involvement under by and large accepted auditing criterions ( GASS ) . Hearers are to stay independent in both fact and visual aspect but Andersen was affecting in Enron concern really actively confer withing and scrutinizing, so cipher could anticipate that they could put to death their responsibilities independently as Enron was supplying immense gross non merely in audit fee but besides in confer withing fees. By and large accepted accounting Principles ( GAAP ) and GAAS could non forestall the fraud if the heare rs themselves involved in irregularity to perpetrate the fraud.