Companys Business Foundation and Deliberate Threats to Information Sy Assignment - 8

Companys Business Foundation and Deliberate Threats to Information Systems - Assignment Example These two threats to the foundation of a company are specific in threatening the company’s survival as both a sustainable entity and a competitive rival to other companies as well. In a revelation of these threats, CSOs should be aware that rival companies and/or private groups can use espionage as a means to acquire the company information illegally. While the issue of espionage may be addressed as an external threat, in most cases, CIOs should be aware that internal activities exposing critical information to employees can lead to espionage. This means that through an illegal acquisition of that information, employees in firms can facilitate the damaging of the business foundation of the company by selling the information to rivals. Additionally, information extortion is another area where CSOs should be aware of when it comes to business foundation. In order to secure a company’s business foundation, the CSO should be aware that illegal access to information can lead to corporate blackmail. This process involves a hacker or a holder of sensitive information who agrees to give up information or not to disclose it for a fee. The motive of information extortion is to create value by pointing out the possible losses that would be incurred if the information was accessed by rival companies Information (Security, pp. 103-104). CSOs must be equipped with the information regarding the value of the company data and how such information can be harmful if it was lost or accessed by unauthorized personnel. When CSOs are aware of the information value, two primary corporate cyber threats are considered. Firstly, the CSO should be aware that information loss can result from sabotage and vandalism. Although companies do not have social enemies, they have financial rivals who thrive to push as many of their competitors out of business. By damaging or rendering a company’s information database unusable, a company is unable to move on as it has to accommodate all direct losses, lawsuits, and possible closures (Information Security, pp. 104-105).

Effect of Buprenorphine on Postoperative Pain Levels

Effect of Buprenorphine on Postoperative Pain Levels Katelyn Shultz Nurse Anesthesia ABSTRACT In recent years, buprenorphine has become an increasingly popular choice for managing opioid dependence; however, buprenorphine’s unique mechanism of action can make treating acute pain more complicated. In opioid-dependent patients managed with buprenorphine, would continuing buprenorphine therapy during the perioperative period affect postoperative pain levels? The research method for this study is a formal literature review. I predict that continuing buprenorphine throughout the perioperative period will improve postoperative pain levels in opioid-dependent patients maintained on buprenorphine. INTRODUCTION In recent years, buprenorphine has become an increasingly popular choice in the treatment of opioid dependence. Even though it is a partial mu agonist, buprenorphine is known to have high mu-receptor affinity. When buprenorphine is continued throughout the perioperative period, this property may reduce the effectiveness of other full mu agonist opioids. As a result, this pharmacological trait introduces an obstacle for successful treatment of acute surgical pain in the patient taking chronic buprenorphine. The clinician must choose the best option for this patient, to continue or discontinue buprenorphine therapy during the perioperative period. BACKGROUND AND SIGNIFICANCE It is imperative to establish evidence-based practice guidelines regarding the best method of acute pain management for patients taking chronic buprenorphine. As buprenorphine use increases, healthcare providers will encounter opioid-dependent patients taking chronic buprenorphine with higher frequency in the surgical setting.1 Although the positive outcomes of buprenorphine use are comprehensively researched and well documented, the evidence regarding the perioperative continuation or suspension of buprenorphine is limited and inconsistent. As a result, prescribers may avoid buprenorphine altogether, ultimately preventing more patients from receiving a potentially superior treatment. Perioperative is defined as the phase immediately prior, during, and immediately after a surgical procedure. Postoperative period is defined as the phase after a surgical procedure is performed. Buprenorphine maintenance therapy (BMT) is defined as a sustained dose of buprenorphine taken by an opioid-dependent patient for an indefinite period of time. Methadone maintenance therapy (BMT) is defined as a sustained dose of methadone taken by an opioid-dependent patient for an indefinite period of time. Full mu opioid agonists activate mu receptors until a maximum effect is reached or the receptor is fully activated. Methadone, morphine, and oxycodone are examples of full mu agonists. Partial mu opioid agonists bind to receptors and partially activate them, but not to the same degree as do full agonists. Partial mu agonists can also displace full mu agonists from receptors. Buprenorphine is a partial mu agonist. Patient-controlled analgesia (PCA) is any method of allowing a person in pai n to administer their own pain relief. METHODS The research method for this study was a formal literature review. The purpose of this study was to answer the question, in opioid-dependent patients managed with buprenorphine, would continuing buprenorphine therapy during the perioperative period affect postoperative pain levels? I searched the database SuperSearch. The key terms for this search were (pain management OR treatment), buprenorphine, and (perioperative OR intraoperative OR postoperative) using the Boolean operator AND. I limited results to peer-reviewed academic journal articles published in English from 2004-2014. Initial results were refined using the inclusion criteria of patients maintained on buprenorphine therapy prior to surgery and perioperative pain management, and the exclusion criteria of animal studies and buprenorphine administration techniques: epidural, intrathecal, perineural, subcutaneous, and transdermal. REVIEW OF THE LITERATURE The purpose of these studies is to examine perioperative acute pain management in opioid-tolerant patients taking BMT. The type of studies include a retrospective cohort study, literature reviews, and case reports examining a population of people taking chronic buprenorphine. Buprenorphine may be a more preferable method than methadone for chronic opioid replacement therapy. The use of buprenorphine has been associated with improvement in education, social life, and toxicological conditions when compared to methadone.1 Buprenorphine is also perceived to have less adverse effects and social stigma than methadone.2 In addition, buprenorphine’s full opioid agonist effects are lower compared to methadone, improving its safety profile.3 Buprenorphine may also induce less hyperalgesia than full agonists, although this has yet to be confirmed.2 In support of this statement, however, Koppert et al4 found that the antihyperalgesic effects of buprenorphine were stronger and of longer duration as compared with the pure mu receptor agonist studied in the same model. Though some researchers recommend a transition from buprenorphine to a full mu agonist preoperatively, an interruption in BMT is not ideal. A drug holiday or transition to other chronic opioids, such as methadone, prior to surgery may lead to simplified sedation techniques; however, it is time consuming and unnecessary, and alternatives should be considered.1 It is best that patients with opioid dependence be in some early withdrawal before initiating treatment with buprenorphine.5 As a result, when a patient transitioned to methadone prior to surgery returns to their previous dose of buprenorphine postoperatively, withdrawal may occur.1 Additionally, for patients switched from BMT to MMT preoperatively, methadone must be ceased for at least 36 hours and the patient should experience mild withdrawal symptoms before buprenorphine is restarted.6 In contrast to these recommendations, the retention of buprenorphine was found to be better in heroin addicts with less morbidity if buprenorp hine was not rapidly withdrawn, but continued for up to 350 days.5 When chronic buprenorphine doses were continued throughout perioperative period, patients were able to achieve good pain control with additional opioids and/or additional buprenorphine doses. In a small series of 5 patients, adequate pain control was achieved when other full mu agonist opioids were given as needed in addition to the patient’s usual daily dose of buprenorphine.7 In another study,8 the patient achieved adequate pain control on postoperative day 1 and 2 with a total daily buprenorphine dose of 72 mg, and was able to successfully and comfortable taper to her baseline dose of 24 mg/d by day 11. Furthermore, Jones et al9 reported the buprenorphine-managed patient scored 0 out of 10 on all 6 post morphine-PCA pain assessments, and 0 to 5 out of 10 on all post discharge pain assessments while taking buprenorphine and oxycodone/acetaminophen. Only 1 study10 reported severe postoperative pain control with the continuation of buprenorphine during the perioperative period. The study10 highlighted a case report for one patient with Type I Chiari malformation receiving buprenorphine for chronic pain who underwent two identical surgical procedures. For the first procedure, the patient’s usual dose of buprenorphine was continued throughout the perioperative period, and a full mu agonist was used for postoperative pain.10 The patient reported severe postoperative pain after this procedure.10 This information is limited, however, by self-report. No documentation was obtained from the outside hospital where the first procedure was performed.10 The author is a representative for the hospital where the second procedure was performed.10 For the second procedure, the patient’s buprenorphine was discontinued 5 days prior to surgery, and the patient was transitioned to a full opioid agonsist.10 Again, the patient’s p ostoperative pain was managed with a full opioid receptor agonist.10 Though the patient reported acceptable pain control on postoperative day 1, the patient’s pain was reported at 7 to 8/10 immediately after surgery.10 Although some researchers suggest that buprenorphine decreases full mu agonist opioid’s effectiveness, many found the addition of full mu agonists in the perioperative setting to be beneficial for buprenorphine-maintained patients. Buprenorphine’s long half-life, high opioid receptor affinity, partial agonist activity, and slow dissociation from the mu receptor may reduce analgesic effectiveness of full mu opioid agonists; however, the data does not support the commonly held belief that high dose BMT will interfere with the activity of full mu agonist opioids given for the relief of postoperative pain.6 Morphine has been shown to be an effective breakthrough medication to control postoperative pain in buprenorphine-maintained patients.11 In a retrospective cohort study, Macintyre et al6 confirmed BMT patients who were not given buprenorphine the day after surgery had significantly higher (P=.02) PCA morphine equivalent requirements in the first 24 hours after surgery co mpared with those who were given their usual dose of buprenorphine. In another uncontrolled comparison of BMT and MMT groups, researchers12 found that the first 24 hour postoperative PCA opioid requirements were lower for BMT and MMT groups when maintenance drugs were continued compared with BMT and MMT groups whose maintenance drugs had been ceased perioperatively. Despite the fact that one report6 showed a reduction in whole brain mu receptor availability with high doses of buprenorphine, several studies demonstrated that there is no ceiling effect for the analgesic properties of buprenorphine, only for an opioid’s euphoric effects and respiratory depression. It has been shown that buprenorphine attenuates the effects of additional opioid agonists rather than exert an absolute ceiling effect, and this minimizes euphoric properties of concurrently administered opioids and discourages the likelihood of ongoing opioid abuse.2 Macintyre et al6 also revealed that PCA opioid requirements were lower when BMT was continued after surgery, implying that buprenorphine may still have analgesic effects. Walsh et al13 documented no ceiling effect for analgesia in patients that received sublingual buprenorphine up to 32 mg. As there are no additional opioid effects with escalating doses, this property limits abuse potential and minimizes respiratory d epression with high doses.2 In a study of 20 volunteers, Dahan et al14 confirmed buprenorphine’s ceiling effect on respiratory depression, but not on its analgesic effects. As buprenorphine demonstrates a ceiling effect for respiratory depression, it is safe for outpatient use in high doses; however, when used in conjunction with sedatives, a synergistic effect in respiratory depression may occur. One case report8 verified that a high daily dose of buprenorphine (72 mg) was safely used as an outpatient dose, though no other respiratory depressants were used. Combining benzodiazepines with buprenorphine can exert a synergistic effect on the central nervous system resulting in sedation and respiratory depression.11 Deaths from buprenorphine have been reported, but it has been suggested that these deaths predominantly occurred as a result of prolonged respiratory depression when administered with sedatives, particularly benzodiazepines.2 There is no consensus on recommendations regarding acute pain management for buprenorphine-maintained patients presenting to the perioperative setting and more research is needed. Some articles2,5,11 recommend the cessation of buprenorphine preoperatively and conversion to a full opioid agonist throughout the perioperative period. Conversely, others1,2,5,8 demonstrate successful pain management in the acute pain setting with divided daily and/or additional doses of buprenorphine. The majority of researchers,2,3,5,9,11,15 however, support the continuation of usual buprenorphine maintenance therapy with the addition of full mu agonist opioid analgesics for effective perioperative pain control. There are no recommendations based on high level evidence,15 and data is sparse regarding the best method of treatment for pain in the opioid-dependent population.5 Regardless of point of view, most studies agree that additional research regarding acute pain management for patients taking chronic buprenorphine is urgently needed.5,10,11 DISCUSSION It is clear that buprenorphine is a better alternative than methadone for the treatment of opioid dependence. Associated with less respiratory depression and a lower abuse profile, buprenorphine is a safer medication than methadone and can be used without difficulty in outpatient therapy. With a long half-life and slow dissociation time, buprenorphine can also be dosed less frequently. Buprenorphine has also been known to cause less side effects than methadone. All of these features can increase adherence to opioid replacement therapy by allowing the opioid-dependent patient a less restrictive lifestyle. There is a great deal of uncertainty regarding the best method for treating acute surgical pain in patients taking chronic buprenorphine. There are multiple recommendations regarding perioperative pain management and BMT; however, most methods are developed from the results of uncontrolled studies with very small sampling sizes. Consequently, few are able to establish actual significance in their findings. Without concrete evidence, concise standard recommendations are difficult to establish. CONCLUSION Based on the literature, the continuation of BMT during the perioperative period with the addition of short acting full mu opioids and/or additional buprenorphine doses is the best approach to treating acute surgical pain. For future research, more controlled studies with larger sample sizes are needed in order to confirm the best method of acute pain management in the surgical setting for patient’s taking chronic buprenorphine. References Wasson M, Beirne O. Buprenorphine therapy: an increasing challenge in oral and maxillofacial surgery. Oral Surg Oral Med Oral Pathol Oral Radiol. 2013;(2):142. Available from: Academic OneFile, Ipswich, MA. Accessed June 3, 2014. Roberts D, Meyer-Witting M. High-dose buprenorphine: perioperative precautions and management strategies. Anaesth Intensive Care. February 2005;33(1):17-25. Available from: MEDLINE, Ipswich, MA. Accessed June 10, 2014. Bryson E, Lipson S, Gevirtz C. Anesthesia for Patients on Buprenorphine. Anesthesiol Clin. January 1, 2010;28(Perioperative Pharmacotherapy):611-617. Available from: ScienceDirect, Ipswich, MA. Accessed June 3, 2014. Koppert W, Ihmsen H, Korber N, et al. Different profiles of buprenorphineinduced analgesia and antihyperalgesia in a human pain model. Pain 2005;118(1–2):15–22. Cited by: Vadivelu N, Anwar M. Buprenorphine in Postoperative Pain Management. Anesthesiol Clin. January 1, 2010;28(Perioperative Pharmacotherapy):601-609. Available from: ScienceDirect, Ipswich, MA. Accessed June 3, 2014. Vadivelu N, Mitra S, Kaye A, Urman R. Perioperative analgesia and challenges in the drug-addicted and drug-dependent patient. Best Pract Res Clin Anaesthesiol. March 2014;28(1):91. Available from: Supplemental Index, Ipswich, MA. Accessed June 10, 2014. Macintyre P, Russell R, Usher K, Gaughwin M, Huxtable C. Pain relief and opioid requirements in the first 24 hours after surgery in patients taking buprenorphine and methadone opioid substitution therapy. Anaesth Intensive Care. March 2013;41(2):222-230. Available from: Academic Search Premier, Ipswich, MA. Accessed June 3, 2014. Kornfield H, Manfredi L. Effectiveness of full agonist opioids in patients stabilized on buprenorphine undergoing major surgery: a case series. Am J Ther 2010;17:523-528. Cited by: Huxtable C, Roberts L, Somogyi A, Macintyre P. Acute pain management in opioid-tolerant patients: a growing challenge. Anaesth Intensive Care. September 2011;39(5):804-823. Available from: Academic Search Premier, Ipswich, MA. Accessed June 3, 2014. Book S, Myrick H, Malcolm R, Strain E. Buprenorphine for postoperative pain following general surgery in a buprenorphine-maintained patient. Am J Psychiatry. June 2007;164(6)Available from: PsycINFO, Ipswich, MA. Accessed June 3, 2014. Jones H, Johnson R, Milio L. Post-cesarean pain management of patients maintained on methadone or buprenorphine. Am J Addict. May 2006;15(3):258-259. Available from: MEDLINE, Ipswich, MA. Accessed June 3, 2014. Chern S, Isserman R, Chen L, Ashburn M, Liu R. Perioperative Pain Management for Patients on Chronic Buprenorphine: A Case Report. J Anesth Clin Res. October 2012;3(10):1. Available from: Supplemental Index, Ipswich, MA. Accessed June 3, 2014. Vadivelu N, Anwar M. Buprenorphine in Postoperative Pain Management. Anesthesiol Clin. January 1, 2010;28(Perioperative Pharmacotherapy):601-609. Available from: ScienceDirect, Ipswich, MA. Accessed June 3, 2014. Russell R, Usher K, Macintyre PE. A comparison of postoperative opioid requirements and effectiveness in methadone- and buprenorphine-maintained patients. Anaesth Intensive Care. 2011;39:726-727. Cited by: Huxtable C, Roberts L, Somogyi A, Macintyre P. Acute pain management in opioid-tolerant patients: a growing challenge. Anaesth Intensive Care. September 2011;39(5):804-823. Available from: Academic Search Premier, Ipswich, MA. Accessed June 3, 2014. Walsh SL, Preston KL, Stitzer ML, et al. Clinical pharmacology of buprenorphine: ceiling effects at high doses. Clin Pharmacol Ther. 1994;55(5):569–80. Cited by: Vadivelu N, Anwar M. Buprenorphine in Postoperative Pain Management. Anesthesiol Clin. January 1, 2010;28(Perioperative Pharmacotherapy):601-609. Available from: ScienceDirect, Ipswich, MA. Accessed June 3, 2014. Dahan A, Yassen A, Romberg R, et al. Buprenorphine induces ceiling in respiratory depression but not in analgesia. Br J Anaesth. 2006;96(5):627–32. Cited by: Vadivelu N, Anwar M. Buprenorphine in Postoperative Pain Management. Anesthesiol Clin. January 1, 2010;28(Perioperative Pharmacotherapy):601-609. Available from: ScienceDirect, Ipswich, MA. Accessed June 3, 2014. Huxtable C, Roberts L, Somogyi A, Macintyre P. Acute pain management in opioid-tolerant patients: a growing challenge. Anaesth Intensive Care. September 2011;39(5):804-823. Available from: Academic Search Premier, Ipswich, MA. Accessed June 3, 2014. 1

Sylvia Plath’s Mourning and Creativity Essay -- Sylvia Plath

Sylvia Plath’s Mourning and Creativity Abstract In this article, I concentrate on the connection between mourning and creativity in Sylvia Plath’s work. Melanie Klein postulates that the pain of mourning and the reparation experienced in the depressive position is the basis of creative activity. Through creative activity, one can restore lost internal and external objects and lost happiness. I argue that Plath’s work is an example of Klein’s idea that artists’ creative products represent the process of mourning. For Plath, art -- in her case, writing -- was a compensation for loss, especially the loss of her father. She seems to have continued writing as her exercise in mourning and reparation trying to regain not only her bereaved father but also her internal good object which was lost when her father died. Through her writing, Plath attempted to enrich her ego with the father-object. Keywords: Sylvia Plath, Melanie Klein, mourning, creativity, reparation In her paper, â€Å"Mourning and its Relation to Manic-Depressive States,† Melanie Klein claims that the work of mourning is a reliving of the early depressive position. I would like to quote Klein's account: My experience leads me to conclude that, while it is true that the characteristic feature of normal mourning is the individual's setting up the lost loved object inside himself, he is not doing so for the first time but, through the work of mourning, is reinstating that object as well as all his loved internal objects which he feels he has lost. He is therefore recovering what he had already attained in childhood. (Klein, 1988a, p. 362) According to Klein's hypothesis, the loss of the present object in the external world brings with it the mourner's unc... ...lath, 2000, p. 300). Works Cited Arnold, Matthew, The Poems of Matthew Arnold, ed. by Kenneth Allott, 2nd ed. by Miriam Allott (London: Longman, 1979). Ellmann, Maud, ed., Psychoanalytic Literary Criticism (London/ New York: Longman, 1994). Melanie Klein, Love, Guilt and Reparation (London: Virago, 1988a). ---, Envy and Gratitude (London: Virago, 1988b). Plath, Sylvia, Letters Home: Correspondence 1950-1963, ed. by Aurelia Schober Plath (London: Faber, 1976). ---, Johnny Panic and the Bible of Dreams and Other Prose Writings (London: Faber, 1979). ---, Collected Poems of Sylvia Plath, ed. by Ted Hughes (New York: Harper & Row, 1981). ---, The Unabridged Journals of Sylvia Plath, ed. by Karen V. Kukil (New York: Random House, 2000). Segal, Hanna, â€Å"A Psycho-Analytical Approach to Aesthetics,† International Journal of Psycho-Analysis vol. 33 (1952).

Voter Apathy American Govermnet

Amer. Gov. Voter Apathy 1. What are some possible causes of voter apathy? Voter apathy is a growing problem in the United States. It’s when people who are eligible to vote choose not to. There are many causes of voter apathy and I believe not all of the reasons are done intentionally by people. One reason is, not knowing enough about the candidates running for office. When you don’t know anything about who is actually running how are you expected to make an educated and sincere vote? I think the mind set of people is if they don’t know enough information then they are better off just not getting involved.Politics can become boring and mundane therefore citizens chose not to pay attention to what’s id going on in the campaigning process. All too often we hear the same old things out of these politicians so shutting them out and choosing not to learn more about that is an easy escape. Negative campaigning and advertisements are another cause of voter apathy. When all we see on TV are negative ads about each candidate or each party then our attitudes towards either side change. Nobody wants to be involved in something that has a negative effect or outcome.I think that the negative advertisement is the main problem. It’s the fastest way to communicate to a lot of people but unfortunately people don’t want to hear complaining, whining, put downs and derogatory comments. Warne 2 2. How might voters shed apathy and regain interest in elections and the electoral process? Shedding apathy can be achieved by better educating the youth on the impact of voting. I think if teens today actually understood the process of voting many would take action and participate. Its looked upon in California and also other places in the United states as â€Å"oh my vote doesn’t count. If we were taught about how important voting actually was and how every vote does count then more citizens would register. Another way to regain interest in the elections is instilling strong citizenship values in young voters. If you have good values as a citizen and respect the country you live in, you will know that it’s your duty to elect the people who actually run your country. Everyone should be taught if you don’t vote you don’t have the right to complain about who wins. Lastly, making registration and voting more convenient would help improve the numbers of citizens registering and voting.So many of us have busy lives with a lot going on and forget to take the time to pay attention and vote. If voting was made simpler and more convenient then many more would do it. I think mostly people who use the excuse that they couldn’t find the times to vote are just being lazy. If families, schools, and community leaders work together to help society and young Americans, then the United States of America will have more citizens involved in the political aspects of their communities. 3. How would you go about ex plaining the importance of voting and encouraging citizens to participate in the most democratic of all processes?The only way to explain that Voting is extremely important is by saying that without voting we wouldn’t get anywhere in the world. All decisions would be on a dictator basis. In American we have the greatest right that most countries do not possess. That is the right to vote. It’s a way of exercising your right as an adult human being in a free country to express your opinion on issues. Every vote counts. You have to understand that it is how we hire the people who run the country. It helps you decide your own future by electing a person who might reflect your own views so you can live happily and comfortably.

Accounting Is an Information System That Identifies

A objectives and the roles of financial accounting â€Å"Accounting is an information system that identifies, records, and communicates the economic events of an organization to interested users. †1. The basic objective of accounting is to provide information to the interested users to enable them to make business decisions and â€Å"Financial statements are the primary means of communicating financial information to parties outside the business organization. †2. Moreover, accounting can give the essential information, especially for the â€Å"external users, is given in the basic financial statements: Profit and loss statement and Balance sheet. 3 On the other hand, accounting can give addition information to the internal user: for example the marketing managers, the supervisor of production, finance directors, and the officers of company. Now, I would like to discuss the people who are using the financial reporting. I had said this on the the above paragraph. There a re external and internal users. First, I would like to introduce the external users. Investors or those owners will be examples of external users. They need to rely on the financial accounting report to make a correct decision to buy, hold or sell stock.And other external user will be the creditors. Suppliers and bankers for examples. They use the financial report to calculate the chance of giving credit or borrowing cash. The supplies and bankers will ask some questions: â€Å"Is the enterprise earning satisfactory income? † or â€Å"Is the company profitability when compare with the competitors which are in the similar size? † or â€Å"Will the company get enough ability to pay its? †. All the question can be answered by the financial report. Therefore, the financial report gives a strong confidence to those supplies and the bankers.Furthermore, taxing authorities will be another external user. Because of the IRS(Internal Revenue Service), need to find out whe ther the companies obeys â€Å"the tax laws. Regulatory agencies, for instances the securities and Exchange Commission and the Federal Trade Commission, want to know whether the company is operating within prescribed rules. †4 Customers will be another external user. Through the financial report, Customer want to know information about the endurance of an company, especially when they want to have a long term investment with company.The Government will be another external user. Why I say so? This is because governments want to know the distribution of financial resource. Moreover governments want to know the company’s activities. Governments need addition information to handle the financial activities of company. The last but not leash external user will be the public. The companies influence the public in many different channels. For instance, companies will make a lot of economic contribution to the society. There are a lot of person who are employed be the company. Financial statements may assist the public by providing information about the trends and recent developments in the success of the company and the range of its activities â€Å"5. Another external user will be the Lenders. Lenders will want to know information that let them to find whether their loans, and the interest attaching to them, will be paid when due. At this time, I would like to introduce the internal users of accounting information are managers who plan, organize, and run a business. These include a lot of person. First, Employees want to know information about their job.The stability and profitability of their employers. This is because employees want to know about whether their employers can sustain their salaries. They are want to know information which let them to enjoy the ability of the company to provide retreat benefits and employment opportunities. Of course the manager will be another internal user. This is because manager needs to relay on the financial accou nting report to set up the policy of the company. They need to base on the report to find out the profitability. Is the profit can sustain the whole company?Through the report, the manager can change the policy of the business company in order to gain the highest profit, for example, change the supplies which are in a lower cost. The role of financial reporting is to tell those stakeholders about the financial position and the condition of the economic unit or a business company. Because of financial report provides the information, stakeholders can make decisions about future investments Financial reporting is critical in making effective stock investment decisions. When the people do not read the financial report, his or her investment will become a gambling.The financial report includes the balance sheet, income statement, cash flow statement, retaining earning statement and financial position statement. Combining all of them, will give you a clear image of the financial conditio n of the company. In order to deduce the future of the companies. I think finance market needs financial reporting. However, before my discussion, I want to introduce what is finance market first. â€Å"A financial market is a market in which people and entities can trade financia:6 source of value at low transaction costs and at prices that reflect supply and demand .As I mention before, financial reports give the financial information to all the people in the financial market, such as supplies, the lenders and shareowners. Therefore, the financial report is necessary for the financial marketing. As far as I am concerned, financial market is a fair place for trading the economic materials. Financial report will become the reference for those enterprises which ready for trading so that the enterprise can find the most suitable one for trading. Through the economic material trading.This can make the financial market more sustainable due to the cash flow through the market. At last, as I said this before: financial accounting report show all the details of the financial position of the company: The revenue and the expense. Therefore, the company can get the information about the place where the cash spend on. Thus, the company can check out whether the allocation of the resource and redistribute the resources efficiently. Take a easy example, when a company spend extra expense on their supply such as stationery last year.The company can spend less on it next year. And it is a sample but good example for the role of financial accounting to assist in efficient allocation. Reference:1. Accounting principles Weygandt Kieso Kimmel 2. http://memberfiles. freewebs. com/45/34/63343445/documents/Financial%20Accounting. pdf 3. http://dilipchandra12. hubpages. com/hub/Role-of-Accounting 4. http://www. ecampus. com/hospitality-financial-accounting-2nd/bk/9780470083604 5. http://www. ecampus. com/hospitality-financial-accounting-2nd/bk/9780470083604 6.