Tuesday, February 18, 2020

Prospetive study of major dietry patterns and risk of coronary heart Essay

Prospetive study of major dietry patterns and risk of coronary heart disease in men (Epidemology case study) - Essay Example Two major dietary patterns were observed: prudent, which is heavy on vegetables, fruits, fish and poultry; and western, loaded with red and processed meats, refined grain, desserts, French fries, and dairy. Increased prudent patterns were found to decrease incidence of CHD while increased western pattern also increased the CHD incidence. Previous researches correlated CHD to single nutrients in the diet. This study considered overall dietary patterns in subjects for 8 years and how these relate to the occurrence of CHD within the study period. Diet plays an important role in disease as observed in disease occurrence in countries that have a distinct dietary pattern. The study is appropriate because it considers the interaction of the different components in the diet taking into consideration food preferences and habitual food use. The study is also very appropriate and timely because of the high incidence of CHD in many countries and therefore nutritional intervention by recommending changes in dietary patterns may be more acceptable to the public. In this study, exposure refers to the dietary patterns; outcome is the incidence of CHD and confounders are other risk factors like smoking, alcohol consumption, total caloric intake, age, level of physical activity, genetics. Notably, the researchers did their best to remove the effects of confounders through factor analysis. The dietary assessment came from food consumption data provided in the FFQ. The FFQ had itemized 131 items further grouped into 40 distinct categories. Factor analysis was done to derive dietary patterns. Factor analysis removes effects due to lifestyle and other risk factors therefore removing confounding effects. FFQ and factor analysis were appropriate for this type and size of experiment. FFQ was shown in previous studies to effectively determine dietary preferences while factor analysis is appropriate in determining the statistical significance by minimizing systematic errors

Monday, February 3, 2020

Explaining the role of Analytical Review Procedures in the audit of Essay

Explaining the role of Analytical Review Procedures in the audit of financial statements - Essay Example These include the use of analytical review procedures. In this paper, we will specifically focus on analytical review procedures; define what they are, examine their role in the process of financial audit, highlight examples and lastly give their merits and demerits. Analytical review procedures or techniques can be generally be defined as the most important and valuable tools of trade an auditor possesses. Specifically, they can be defined as vital processes auditors use to give a precise evaluation of financial data presented to them by a business client. They are used to offer a comprehensive review of business financial information. This is through the analysis of relationships that exist between the business’s financial and nonfinancial data (Rodgers, 2012:45). The primary role of analytical review procedures is to act as an early warning to the business under audit review. This means the primary role of these procedures is to identify risks, which are inherent and specific to the business. These risks are identified throughout the audit process, but mostly in the first stage of an audit process, referred to as the risk assessment procedure (Rodgers, 2012:56). The audit process normally has three stages. The other two stages involved are the substantive analytical procedures stage and the final analytical procedures stage (Johnstone, 2013:30). In all the three audit stages, analytical review procedures are used. In order for analytical review procedures to be effective in any audit process, they need to follow certain guidelines and best practices. These include being able to give a determination of the trends that are useful to the business and developing sensible relationships derived from historical operations of the business that will serve as guidelines in identifying future changes. Examples of these analytical procedures include the comparison of business revenue for a period of ten years and the