Judicial activism Essay Example | Topics and Well Written Essays - 1000 words

Legal activism - Essay Example In Roper v. Simmons, a multi year old by the name of Simmons admitted that he plotted the homicide and theft of a more seasoned lady. This case set the inquiry under the watchful eye of the Courts regarding whether an individual more youthful than eighteen years of age ought to be rebuffed with capital punishment when indicted for violations that would regularly commanded the death penalty. The multi year old was initially condemned to death for his violations. This choice was later upset by the Missouri Supreme Court and the respondent's sentence was changed over to life detainment. The Missouri Supreme Court expressed that despite the fact that there were cases that delineated that there was a point of reference set that took into account the death penalty for those people younger than eighteen, that a 'national agreement has created against the execution of adolescent offenders'(2005). This case has since been heard by the United States Supreme Courts. Legal activism and limitatio n are ideas that can be promptly seen in the Roper v. Simmons situation when it was chosen by the Supreme Court in March 2005. The dominant part sentiment tended to both the Eighth and Fourteenth Amendments while considering the attestation of the Missouri Supreme Court choice. ... Per the court's supposition, neither the Eighth nor the Fourteenth Amendment denies the utilization of capital punishment for either people that are younger than eighteen or that are esteemed intellectually impeded. The Court's greater part expresses that twenty-two of thirty-seven capital punishment states license capital punishment for the wrongdoers that are sixteen years of age. A similar thirty-seven states allowed capital punishment for those guilty parties that were seventeen years of age. The Court went further to express that such figures are not demonstrative of a country that is moving towards an agreement against the death penalty for those guilty parties that are under eighteen years old. Two legal disputes were reliably referenced in the feeling: Stanford v. Kentucky 492 U.S. 361 (1989) and Atkins v. Virginia 536 U.S. 304(2002). Stanford and Atkins address the two issues of the death penalty for adolescent guilty parties and the intellectually hindered. These two cases concluded that it was not wrong to use capital punishment for those more youthful than age eighteen or intellectually impeded, separately. Commonly, legal limitation would have permitted the Supreme Court to topple the Missouri Courts administering dependent on points of reference and existing laws. Notwithstanding, the lion's share assessment took its survey of the current laws by deciphering the expectation of the laws and how they identified with the goal of the Constitutional Amendments. The dominant part feeling expressed that despite the fact that capital punishment for adolescents and the intellectually hindered were not denied, they were once in a while utilized as techniques for discipline. Much of the time, the Court noticed that stipends were made for adolescents that had carried out appalling violations since it was and is perceived that these people have

Advantages of Binary System

Focal points of Binary System The paired number framework, base two, utilizes just two images, 0 and 1. Two is the littlest entire number that can be utilized as the base of a number framework. For a long time, mathematicians considered base to be as a crude framework and neglected the capability of the twofold framework as an instrument for creating software engineering and numerous electrical gadgets. Base two has a few different names, including the twofold positional numeration framework and the dyadic framework. Numerous civic establishments have utilized the twofold framework in some structure, including occupants of Australia, Polynesia, South America, and Africa. Old Egyptian math relied upon the double framework. Records of Chinese science follow the paired framework back to the fifth century and potentially prior. The Chinese were most likely the first to welcome the effortlessness of noticing whole numbers as entireties of forces of 2, with every coefficient being 0 or 1. For instance, the number 10 wo uld be composed as 1010: 10= 1 x 23 + 0 x 22 + 1 x 21 + 0 x 20 Clients of the parallel framework face something of an exchange off. The two-digit framework has a fundamental virtue that makes it appropriate for taking care of issues of present day innovation. Notwithstanding, the way toward working out twofold numbers and utilizing them in scientific calculation is long and unwieldy, making it illogical to utilize paired numbers for ordinary counts. There are no alternate ways for changing over a number from the generally utilized denary scale (base ten) to the paired scale. Throughout the years, a few unmistakable mathematicians have perceived the capability of the parallel framework. Francis Bacon (1561-1626) imagined a two-sided letters in order code, a paired framework that utilized the images An and B as opposed to 0 and 1. In his philosophical work, The Advancement of Learning, Bacon utilized his double framework to create figures and codes. These investigations established the framework for what was to become word preparing in the late twentieth century. The American Standard Code for Information Interchange (ASCII), received in 1966, achieves a similar reason as Bacons letters in order code. Bacons revelations were even more noteworthy on the grounds that at the time Bacon was composing, Europeans had no data about the Chinese work on twofold frameworks. A German mathematician, Gottfried Wilhelm von Leibniz (1646-1716), took in of the paired framework from Jesuit evangelists who had lived in China. Leibniz rushed to perceive the benefits of the twofold framework over the denary framework, however he is additionally notable for his endeavors to move parallel deduction to philosophy. He theorized that the production of the universe may have been founded on a double scale, where God, spoke to by the number 1, made the Universe from nothing, spoke to by 0. This broadly cited similarity lays on a blunder, in that it isn't carefully right to compare nothing with zero. The English mathematician and rationalist George Boole (1815-1864) built up an arrangement of Boolean rationale that could be utilized to break down any explanation that could be separated into twofold structure (for instance, valid/bogus, yes/no, male/female). Booles work was overlooked by mathematicians for a long time, until an alumni understudy at the Massachusetts Institute of Technology understood that Boolean variable based math could be applied to issues of electronic circuits. Boolean rationale is one of the structure squares of software engineering, and PC clients apply paired standards each time they direct an electronic inquiry. The twofold framework functions admirably for PCs on the grounds that the mechanical and electronic transfers perceive just two conditions of activity, for example, on/off or shut/open. Operational characters 1 and 0 represent 1 = on = shut circuit = genuine 0 = off = open circuit = bogus. The message framework, which depends on parallel code, exhibits the straightforwardness with which twofold numbers can be converted into electrical driving forces. The double framework functions admirably with electronic machines and can likewise help in scrambling messages. Figuring machines utilizing base two proselyte decimal numbers to parallel structure, at that point take the procedure back once more, from twofold to decimal. The twofold framework, when excused as crude, is in this manner fundamental to the improvement of software engineering and numerous types of hardware. Numerous significant apparatuses of correspondence, including the typewriter, cathode beam cylinder, broadcast, and tran sistor, couldn't have been created without crafted by Bacon and Boole. Contemporary uses of double numerals incorporate measurable examinations and likelihood considers. Mathematicians and ordinary residents utilize the paired framework to clarify methodology, demonstrate scientific hypotheses, and unravel puzzles. Fundamental Concepts behind the Binary System To comprehend twofold numbers, start by recalling fundamental school math. At the point when we were first educated about numbers, we discovered that, in the decimal framework, things are classified into sections: H | T | O 1 | 9 | 3 with the end goal that H is the hundreds section, T is the tens segment, and O is the ones segment. So the number 193 is 1-hundreds in addition to 9-tens in addition to 3-ones. Thereafter we discovered that the ones segment implied 10^0, the tens segment implied 10^1, the hundreds section 10^2, etc, with the end goal that 10^2|10^1|10^0 1 | 9 | 3 The number 193 is truly {(1*10^2) + (9*10^1) + (3*10^0)}. We realize that the decimal framework utilizes the digits 0-9 to speak to numbers. On the off chance that we wished to place a bigger number in segment 10^n (e.g., 10), we would need to duplicate 10*10^n, which would give 10 ^ (n+1), and be conveyed a segment to one side. For instance, in the event that we put ten in the 10^0 segment, it is inconceivable, so we put a 1 in the 10^1 section, and a 0 in the 10^0 segment, along these lines utilizing two segments. Twelve would be 12*10^0, or 10^0(10+2), or 10^1+2*10^0, which likewise utilizes an extra section to one side (12). The parallel framework works under precisely the same standards as the decimal framework, just it works in base 2 as opposed to base 10. At the end of the day, rather than sections being 10^2|10^1|10^0 They are, 2^2|2^1|2^0 Rather than utilizing the digits 0-9, we just utilize 0-1 (once more, on the off chance that we utilized anything bigger it would resemble duplicating 2*2^n and getting 2^n+1, which would not fit in the 2^n section. In this way, it would move you one section to one side. For instance, 3 in twofold can't be placed into one section. The primary segment we fill is the right-most section, which is 2^0, or 1. Since 3>1, we have to utilize an additional segment to one side, and show it as 11 in parallel (1*2^1) + (1*2^0). Twofold Addition Think about the expansion of decimal numbers: 23 +48 ___ We start by including 3+8=11. Since 11 is more noteworthy than 10, a one is placed into the 10s segment (conveyed), and a 1 is recorded during the ones section of the whole. Next, include {(2+4) +1} (the one is from the convey) = 7, which is placed during the 10s segment of the entirety. In this manner, the appropriate response is 71. Double expansion chips away at a similar guideline, however the numerals are unique. Start with the slightest bit paired expansion: 0 1 +0 +1 +0 ___ 0 1 1+1 conveys us into the following segment. In decimal structure, 1+1=2. In twofold, any digit higher than 1 puts us a section to one side (as would 10 in decimal documentation). The decimal number 2 is written in paired documentation as 10 (1*2^1)+(0*2^0). Record the 0 during the ones section, and convey the 1 to the twos segment to find a solution of 10. In our vertical documentation, 1 +1 ___ 10 The procedure is the equivalent for various piece parallel numbers: 1010 +1111 ______ Stage one: Section 2^0: 0+1=1. Record the 1.ã‚â Impermanent Result: 1; Carry: 0 Stage two: Section 2^1: 1+1=10.ã‚â Record the 0 convey the 1. Impermanent Result: 01; Carry: 1 Stage three: Section 2^2: 1+0=1 Add 1 from convey: 1+1=10.ã‚â Record the 0, convey the 1. Impermanent Result: 001; Carry: 1 Stage four: Section 2^3: 1+1=10. Include 1 from convey: 10+1=11. Record the 11.ã‚â Conclusive outcome: 11001 Then again: 11 (convey) 1010 +1111 ______ 11001 Continuously recall 0+0=0 1+0=1 1+1=10 Attempt a couple of instances of twofold expansion: 111 101 111 +110 +111 ______ _____ 1101 1100 1110 Double Multiplication Augmentation in the paired framework works a similar path as in the decimal framework: 1*1=1 1*0=0 0*1=0 101 * 11 ____ 101 1010 _____ 1111 Note that duplicating by two is incredibly simple. To increase by two, simply include a 0 the end. Paired Division Keep indistinguishable principles from in decimal division. For straightforwardness, discard the rest of. For Example: 111011/11 10011 r 10 _______ 11)111011 - 11 ______ 101 - 11 ______ 101 11 ______ 10 Decimal to Binary Changing over from decimal to double documentation is somewhat progressively troublesome theoretically, however should effectively be possible once you know how using calculations. Start by thinking about a couple of models. We can without much of a stretch see that the number 3= 2+1. furthermore, this is identical to (1*2^1)+(1*2^0). This converts into placing a 1 in the 2^1 section and a 1 in the 2^0 segment, to get 11. Nearly as instinctive is the number 5: it is clearly 4+1, which is equivalent to stating [(2*2) +1], or 2^2+1. This can likewise be composed as [(1*2^2)+(1*2^0)]. Taking a gander at this in sections, 2^2 | 2^1 | 2^0 1 0 1 or then again 101. What were doing here is finding the biggest intensity of two inside the number (2^2=4 is the biggest intensity of 2 out of 5), taking away that from the number (5-4=1), and finding the biggest intensity of 2 in the rest of (is the biggest intensity of 2 of every 1). At that point we simply put this into sections. This procedure proceeds until we have a rest of 0. Lets investigate how it functions. We realize that: 2^0=1 2^1=2 2^2=4 2^3=8 2^4=16 2^5=32 2^6=64 2^7=128 etc. To change over the decimal number 75 to double, we would locate the biggest intensity of 2 under 75, which is 64. Therefore, we would place a 1 in the 2^6 section, and deduct 64 from 75, giving us 11. The biggest intensity of 2 out of 11 is 8, or 2^3. Put 1 in the 2^3 section, and 0 in 2^4 and 2^5. Take away 8 from 11 to get 3. Put 1 in the 2^1 segment, 0 in 2^2, and deduct 2 from 3. Were left with 1, which goes in 2^0, and we take away one to get zero. In this manner, our number is 1001011. Making thi

2019 Freshman Essay Topics - UGA Undergraduate Admissions

2019 Freshman Essay Topics - UGA Undergraduate Admissions 2019 Freshman Essay Topics Every year, our office reviews the freshman application for changes that we would like to see for the next year. During this review, we also look at the short essay questions that are required for First Year applicants. Based on our review of the essays from last year, we are keeping the essay prompts the same as last year. We require one short essay that all applicants must complete, and four additional short essay topics with the applicant selecting to respond to one of these. These two essays should be between 200-300 words and remember to focus on substance and not word count. Before submitting your application and essays, always remember to proofread and edit! The First Year application will be available on September 1, but we thought that some people would want to know the essay prompts earlier than that date. Based on the essays we read last year, we do have one suggestion Please remember your audience. For some reason, we had a large number of essays about bodily functions this year, and while these might be good stories for late night gatherings with friends, they might not be the best admission essays. Here are the five essay questions, with Essay 1 being required and Essays 2-5 being four options from which the applicant selects one. (Required)The college admissions process can create anxiety. In an attempt to make it less stressful, please tell us an interesting or amusing story about yourself from your high school years that you have not already shared in your application. Essays 2-5,Choose one of the following four: UGA’s 2017 Commencement speaker Ernie Johnson (Class of ’79) told a story from his youth about what he refers to as blackberry moments. He has described these as“the sweet moments that are right there to be had but we’re just too focused on what we’re doing …, and we see things that are right there within our reach and we neglect them.Blackberry moments can be anything that makes somebody else’s day, that makes your day, that are just sweet moments that you always remember.” Tell us about one of your “blackberry moments” from the past five years. Creativity is found in many forms including artistic avenues, intellectual pursuits, social interactions, innovative solutions, et cetera. Tell us how you express your creativity. Tell a story from your life, describing an experience that either demonstrates your character or helped to shape it. Describe a problem, possibly related to your area of study, which you would like to solve. Explain its importance to you and what actions you would take to solve this issue. I have also included a sample essay from this past application cycle to give you an example of what we consider a strong essay, and it is from the character essay prompt. It’s unassuming, the tiled top square table with mismatched chairs, its lacquer wearing thin from dishes being passed back and forth, room for four but always crowded by eleven. It may be unassuming but its power is undeniable. As I grew older, the after-dinner conversations grew more intriguing to me. I began to stay and listen, to the politics I didn’t understand and the adult gossip I shouldn’t have been privy to. The dynamic of the debate shifted almost every time the topic changed, but the one thing that was consistent was that after all the plates were cleared and the chairs were pushed back in, everyone came together for dessert; pizzelles and biscotti. No afterthoughts, no bitterness. I admire my familys ability to embrace each other for their differences, instead of letting it break us apart. There was no greater example of the lesson in acceptance than when my family learned of the change in sexuality of one of our relatives. After the dissolution of a marriage and a traditional family, the initial resentment towards her for the challenge to our family values was difficult to digest, yet unavoidable. It was the first dispute that ever brought tears to that weathered table with the peeling laquer. Instead of allowing differing lifestyles to drive a wedge between us, our family challenged each others misconceptions, we discussed, we cried and we accepted. Being raised in such a racially, economically and religiously diverse community, I am lucky to have developed the skill set to empathize with the people around me and understand that not everyone thinks the same way. In fact life would be pretty boring if everyone acted in uniformity; in a more harmonious world, everyone should be able to voice their opinions and speak their minds, and still come together for dessert. Micaela B., Gaithersburg, MD

Impact Of Technology On Society With Businesses And Schools

Most people believe that technologies is the master mind in this world. Without technology humans cannot be able to master things through businesses and schools. Technology is destroying humanity and it has been a major thing in people lives. Humans realized that technology can cause many problems throughout their lives and can lead to be humiliation. Yet, humans using technology has been noticed in articles, movies, play, and books. Technologies has a big impact in today’s society with businesses and schools. Also according to Melvin Seeman, alienation can be categorized into five dimensions: powerless, meaninglessness, normlessness, social isolation and self-estrangement (783). The five types of alienation caused by technology threaten human existence and are embedded in culture and societal norms. Power is the ability of controlling others, and the opposite of power is powerless, which means a lack of strength or absence of power (Seeman 784). Someone who has been through this powerlessness experience may feel out of control and has no way of trying to regain control. According to Karl Marx, meaninglessness refers to the state of being without meaning and values of labors in the work process. Therefore, going into the meanings of the five dimensions of alienation. Alienation means that separation of individuals from society. Which means that it is a lack of trust in one’s social or physical environment or oneself. Powerlessness is a lack of strength or absence of power.Show MoreRelatedRelationship Between Psychology And The Practice Of Teaching Subjects945 Words   |  4 Pagesstudies about the problems in our society. Whether individuals or teams, technology experts are needed in businesses and schools to maintain the access to computers. However, many technologists are being laid-off because of the cost. Technology is very costly but businesses need their skills and services. 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The technological evolution led humanity from the dark ages to enlightenment and agriculture to industrial. According to Merriam-Webster Dictionary, the definition of technology means â€Å"the practical application of knowledge

Is Playing A Sport - 1619 Words

Playing a sport is tough enough as it is, tasks such as training, potential for injuries, mental preparation and making sure the team reaches their full potential are all factors. Now, imagine not feeling like a part of that team due to the person you want to love. I was fortunate enough to be able to have a first-hand look into what being a gay athlete is like. My ex-teammate and friend Ryan Houchen, great athlete, even better person. Ryan himself is a homosexual athlete, he played hockey for Metro State as well as the University of Colorado Denver. He, as well as others, are observing that a growing number of gay athletes are emerging and as Ryan says, â€Å"Things are definitely on the up†. What he means by this is that it is becoming more†¦show more content†¦These are shocking statistics, when asking Ryan about his comfort level with his team he said, â€Å"It was okay, I never felt physically threatened...†. 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Protein Characterization by Electrophoresis Free Essays

string(58) " procedure was done for 100 \? L of bovine serum albumin\." EXPERIMENT NO. 15 PROTEIN CHARACTERIZATION BY ELECTROPHORESIS Abstract The molecular weights of protein extracts were assessed by sodium dodecyl sulfate-polyacrylamide gel electrophoresis (SDS-PAGE). Two sets of four protein samples, standard bovine serum albumin (BSA), invertase, egg albumin, and casein, were prepared; one set containing ? -mercaptoethanol (BME) while the other did not. We will write a custom essay sample on Protein Characterization by Electrophoresis or any similar topic only for you Order Now These were then analyzed through SDS-PAGE with 12. 5% resolving gel, prepared using 2 M Tris-HCl at pH 8. 8 and stacking gel, prepared using 0. 0625 M Tris-HCl at pH 6. . Results showed multiple bands located on the upper half of the gel, which suggested heterogeneity of the mixture and that the samples were heavy molecules. Introduction Proteins are biological macromolecules composed of one or more polypeptides, which are polymers of amino acids. Structurally diverse, these molecules also serve a myriad of functions from enzymes, which are the biological catalysts of many physiological reactions, to components that maintain the structural integrity and organization of cells (Pratt and Cornelly, 2011). Because of this, it has been a constant effort among chemists to extract and isolate proteins to determine the mechanisms by which they act and produce the results of their reactions. Further knowledge of their biological action could translate into the discovery of many resources that could facilitate humans’ and other species’ daily lives. Electrophoresis is an analytical tool through which one can examine the movement of charged molecules in an electric field. Many modern electrophoretic techniques use a polymerized gel-like matrix as a support medium. The molecules’ migration is dependent on the applied electric field, the rigid, mazelike matrix of the gel support, and their size, shape, charge, and chemical composition. The movement of a charged molecule in an electric field is given by: v=Eq? f (1) where v is the velocity of the molecule, E is the electric field magnitude, q is the net charge of the molecule, and f is a frictional coefficient dependent on mass and shape of the molecule. Hence, it is observed that under a constant electric field magnitude, the movement is dependent on the charge-to-mass ratio of the molecule. Since each molecule is expected to have unique charges and sizes, their mobility under the electric field would also be different. Gels used in electrophoresis with different pore size may be produced by using different concentrations of cross-linking agents. Polyacrylamide gel electrophoresis (PAGE) allows enhanced resolution of sample components due to separation based on molecular sieving and electrophoretic mobility. Because of the presence of a continuous network of pores in the gel, large molecules do not move easily through the medium compared to smaller ones. Two types of gels are used: the resolving and stacking gels, each having different concentrations of acrylamide and of different pH and ionic strengths. The denaturants sodium dodecyl sulfate (SDS), a detergent, and ? -mercaptoethanol (BME), a reducing agent, are frequently used in PAGE. The action of these two denaturating agents cause the production of polypeptide chains of constant charge-to-mass ratios and uniform shapes due to the SDS molecules binding with the hydrophobic regions of the denatured polypeptide and masking the native charge of the protein by its negative charge. This restriction, coupled with the fact that mobility of the SDS-protein complexes are based on molecular size, forms the basis of the electrophoretic determination of purity and molecular weight (Boyer, 1993). This experiment will utilize SDS-PAGE to assess the molecular weights of the extracted proteins invertase, albumin, and casein, along with standard bovine serum albumin. The effect of the presence of ? -mercaptoethanol was also investigated. Methodology With the glass plates clean, the gel apparatus was first set up with the comb inserted between the glass plates. It was made sure of that the set-up would not leak by allowing a little amount of distilled water to enter it, which was discarded afterwards. A mark, one centimeter below the teeth of the comb, was placed on the glass plate. The resolving gel, at 12. 5% gel, was then prepared in an Erlenmeyer flask. Using a micropipette, 1450 ? L of 40% stock acrylamide, 775 ? L of 2% stock bisacrylamide, 875 ? L of 2 M Tris-HCl at pH 8. 8, and 1500 ? L of distilled water were measured and mixed in the Erlenmeyer flask. Afterwards, 47 ? L of 10% sodium dodecyl sulfate (SDS) and 40 ? L of freshly prepared 10% ammonium persulfate (APS) were added to the mixture. Then, ten microliters (10 ? L) of tetramethylethylenediamine (TEMED) was added and, after mixing it by swirling not more than three times, the mixture was poured into the gel apparatus with the aid of a micropipette up to the mark. The gel was then overlaid with a small amount of isobutanol-water mixture before it would start to harden. After the gel has completely polymerized, the isobutanol mixture was removed from the apparatus. Two pairs of two resolving gels were prepared as one pair would be used for samples containing ? mercaptoethanol and another pair for those that do not contain the said chemical. The stacking gel was prepared by taking 265 ? L of 40% stock acrylamide, 140 ? L of 2% stock bisacrylamide, 350 ? L of 0. 625 M Tris-HCl at pH 6. 8, and 940 ? L of distilled water and mixing all four in an Erlenmeyer flask. Afterwards, 25 ? L of 10% SDS and 60 ? L of 10% APS were added to the one in the flask. Immediately before the solution was added, 5 ? L of TEMED was added to it and swirled not more than three times, similar to that done with the resolving gel. This mixture was then rapidly transferred by a micropipette over the resolving gel and, after placing the comb over it, left to harden. The samples were prepared by getting 100 ? L of the protein sample, 20 ? L of distilled water, and 80 ? L of loading buffer with ? -mercaptoethanol in plastic tubes for the electrophoresis of the samples containing ? -mercaptoethanol. For those samples not containing the latter reagent, 80 ? L of the loading buffer was added. The same procedure was done for 100 ? L of bovine serum albumin. You read "Protein Characterization by Electrophoresis" in category "Papers" These were then placed in a boiling water bath for 10 minutes after which these were immediately immersed in an ice water bath for 3 minutes. The protein samples used were invertase, albumin, and casein. The loading buffer was prepared by mixing 2. 5 mL of 10% SDS, 2. 5 mL of 0. 625 M Tris-HCl at pH 6. 8, 2. 5 mL of 10% glycerol, and 5. 0 g of 0. 02% bromophenol blue, and diluting to 25 mL with distilled deionized water. Eight tubes were done all-in-all. The gel slabs were then placed in the gel chamber. The gel chambers were then filled with gel running buffer, making sure that the gel was completely immersed. This buffer was prepared by mixing 3. 0 g Tris base, 14. 4 g glycine and 1. 0 g SDS, and diluting to 1 L with distilled deionized water.. The set-up was then placed on a level surface. At this point, the comb was removed in one fluid motion to ensure that the wells would have straight edges. Ten microliters (10 ? L) of the samples with ? -mercaptoethanol was loaded into the wells using a micropipette. With the voltage set at 100 V and the protective electrode covering placed over the set-up, the gel was run until the dye reaches a level of 1 cm above the bottom of the gel slab. This was done again for those samples without the ? -mercaptoethanol. After the gels have been run, the gel slabs were transferred from the glass plates to a flat-bottom container where a small amount of staining solution was added until the slabs were completely immersed. This solution was prepared by mixing 50 mL of methanol, 10 mL of glacial acetic acid, and 0. 25 mg of Coomassie Brilliant Blue R250, and diluting to 100 mL with distilled deionized water. After that, the background staining was removed by several washings of destaining solution. This solution was prepared by mixing 25 mL of 95% ethanol and 5 mL of glacial acetic acid, and diluting to 100 mL with distilled deionized water. Results and Discussion Polyacrylamide Gel Electrophoresis (PAGE) served as an effective tool in the characterization of protein standards and extracts because of the gel’s high resolving power for molecules up to 106 Da, accommodation of larger sized samples, an inert enough matrix with respect to the migrating entities, and physical stability of the matrix (Boyer, 1993). Polyacrylamide gels were prepared by the catalyzed and cross-linked polymerization of the acrylamide-bisacrylamide mixture. The polymerization reaction was facilitated by ammonium persulfate (APS), the polymerizing agent, due to its inherent instability and, hence, its tendency to decay and to give rise to molecules initiating these polymerization. Tetramethylethylenediamine (TEMED) was introduced to catalyze the decay of APS. Figure 1 presents the general equation for the polymerization reaction of the acrylamide-bisacrylamide mixture (Encor Biotechnology, Inc. , 2011). Figure 1. The polymerization reaction of the Acrylamide-bisacrylamide in the presence of ammonium persulfate and TEMED as the polymerizing agent and the catalyst respectively (Thermo Scientific, Inc. , 2011) Polymerization proceeded with the opening of an acrylamide double bond, allowing it to react with another acrylamide to produce a linear polyacrylamide. Cross links were generated through the incorporation of bisacrylamide into the linear polyacrylamides. Since molecular oxygen would react with the free radical sulfate ions (SO42-) thereby inhibiting polymerization, degassing was necessary. Furthermore, the tendency of molecular oxygen to react with SO42- would also be the reason why it would be necessary for PAGE gels to be poured into tubes or between glass plates instead of horizontal apparatuses. However, the degassing step was not done due to the unavailability of a degassing chamber. Isobutanol was added on top of the gel to also prevent the entry and accumulation of O2 (Encor Biotechnology, Inc. , 2011). Gel pore size is inversely proportional to the concentration of acrylamide. Therefore, to generate a broad and efficient range of protein separation, a discontinuous gel system was formulated, having a low acrylamide content on top and a high acrylamide content at the bottom. The capability of Tris-HCl to facilitate the propagation of electric current through the matrix qualified it as an appropriate loading buffer. It allowed the proteins to be drawn by the current through the sieving matrix slab (Thermo Scientific, Inc. , 2011). The polyacrylamide gel electrophoreses set-up had three important features. First, a stacking gel was cast over a resolving gel. Second, the two gel layers had different ionic strengths and pH. Third, the stacking gel had a lower acrylamide concentration and a lower pH. These conditions allowed the protein molecules to first concentrate into a tight band before entering the resolving solution. In this experiment in particular, the charge of the protein was kept uniform all throughout using sodium dodecyl sulfate (SDS), a powerful detergent that would denature the protein and would leave it evenly negatively charged. Also, ? -mercaptoethanol was added to cleave the disulfide bonds, enforcing completely disrupted secondary, tertiary, and quarternary structures. Prior to the loading of the sample, the discontinuous gel system was immersed in a glycine-Tris buffer prepared at pH 8. 8. At this pH, the two form of glycine – its Zwitterion ion and glycinate – would exist in equilibrium. H3N+CH2COO- – H2NCH2COO- + H+(2) When the voltage was turned on, the entry of buffer ions (glycinate and H+) to the stacking gel (pH 6. 8) shifted the equilibrium to the left, increasing the concentration of glycine’s Zwitterion ion, which would have a zero net charge, and therefore, would be electrophoretically immobile. Since the protein molecules would still be anionic at pH 6. , they would replace the nonmobile glycine molecules in order to keep the current running. As such, the relative mobilities of the ions in the stacking gel would be Tris base protein sample glycinate. Furthermore, the thin band observed in the upper gel would actually pertain to the protein molecules sandwiched between the Tris-base and the glycinate ions. The resolving gel, on the other hand, had a pH of 8. 8. When the ionic front reached it, the equilibrium of glycine species shifted to the right. The increase in pH and decrease in pore size retarded the movement of proteins and rendered the glycinate ions greater mobility. The relative rates of movement then became Tris-base glycinate ions protein samples. From there, it was the mass of the protein molecules that governed their mobility and thus identified them (Boyer, 1993). For qualitative analysis of results, the Coomassie brilliant blue dye (R-250), being the most popular staining reagent for the electrophoresis of protein samples, was used. Its mechanism of binding to the basic and hydrophobic groups of proteins manifested in the dull, reddish-brown to intense blue color change of the solutions. The staining method was started with the water wash of the gel cast to remove the electrophoresis buffers from the matrix. The matrix was then washed with methanol followed by glacial acetic acid to prevent the diffusion of protein bands form the matrix. The treatment with the dye followed. Lastly, destaining measures were employed to get rid of excess dye from the background gel matrix. This would allow a clear visualization of the bands that had formed (Thermo Scientific, Inc. , 2011). Figures 2 and 3 are photographs of the two gels after incubation and subjection to the dye. Figure 2. Photograph of 1st gel Figure 3. Photograph of 2nd gel In figure 2, multiple bands existed. This could suggest that the samples had other components. These could come in the form of other proteins, contaminants, or other impurities. Nonetheless, any of these possibilities suggest one thing; the sample is not pure although there are occasional times when homogeneous samples result to multiple bands due to degradation during the electrophoresis procedure (Boyer, 1993). Also, the identity of the proteins could have been determined if there were standards or â€Å"markings† to compare these bands with. However, there were none. The only information that could be extracted from the photographs could be that the proteins in the samples were heavy that they were only located on the upper half of the gel. Conclusion The separation of biomolecules according to charge, size, and shape through electrophoresis could give significant information such as the purity, molecular weight, and, hence, the identity of the biomolecule. In this experiment, the multiple bands produced in the gel set-ups suggested that the samples were heterogeneous. Their location in the gel suggested that the proteins were relatively heavy ones. To gain more valuable information rom these data, it is recommended that a set of standard solutions be also run on the gel so that they could be used as references for the identification of the proteins in the samples. Also, the protein’s exact molecular size could be determined by preparing a calibration curve from a set of standard solutions of proteins, with of course, known concentration. The curve should be a plot of the logarithm of the molecular weight of the protein versus its mobility in the gel matrix. From this curve, the molecular weight of the protein in the sample solutions could be extrapolated. References 1. Boyer, Rodney. Modern Experimental Biochemistry. Third Edition. San Francisco, USA: Benjamin/Cummings, 1993. Scribd. Web. 29 November 2011. 2. Encor Biotechnology, Inc. â€Å"SDS-Polyacrylamide Gel Electrophoresis (SDS-PAGE). † Encor Biotechnology, Inc. Protocols. Encor Biotechnology, Inc. , 2011. Web. 30 November 2011 http://www. encorbio. com/protocols/SDS-PAGE. htm. 3. Thermo Scientific, Inc. â€Å"SDS-Polyacrylamide Gel Electrophoresis (SDS-PAGE). † Thermo Scientific, Inc. Protein Methods Library. Thermo Scientific, Inc. , 2011. Web. 30 November 2011 http://www. piercenet. com/browse. cfm? fldID=21518847-2D72-475F-A5B9-B236EC5B641E . How to cite Protein Characterization by Electrophoresis, Papers

Phonological Variation of Hong Kong English Essay Example For Students

Phonological Variation of Hong Kong English Essay Variation 4: No distinction between long vowels and short vowels According to Tony(World Englishes, 2000: 338),researchers Bolton and Kwok (1990) have identified that HKE has a simpler vowel system than RP by subjective hearing and that some of the vowel contrasts in the British RP are neutralized. In other words, RP has a more complex vowel system than HKE, which again is the result of the influence of Cantonese, the mother-tongue of HKE speakers. Taking the scale of this research into consideration, we are not likely to conduct a spectrographic analysis to justify the subjective perception. However, the academic sources and previous research which researchers have read prove the validity of this variation. Researchers also recognize that this is also a common feature of Asian English speakers, like variation three. Long vowel duration is not part of their native language phonological system, hence no distinction between long vowels and short vowels. This variation is exemplified by the following data. The shorter duration of certain vowels could lead to offence or impoliteness, such as sheet is pronounced as shit, beach is pronounced as bitch. Examples Received Pronunciation. Hong Kong English My parents and me /mi:/ /mi/ Tea and coffee? /ti:/ /ti/ Thats a beach / bi? t? / / bit? / Beat eggs in the bowl /bi:t/ /bit/ Take that sheet / ? i? t / / ? it / Conclusion As is stated in the introduction, many phonological variations exist between speakers of Hong Kong English and Received Pronunciation. This report elaborates four of the most noticeable characteristics of HKE, which are:Â   Pronouncing Interdental-fricative/? / as labio-dental fricative /f/Â   Pronouncing voiced interdental-fricative / i / as alveolar plosive /d/ or voiceless interdental-fricative /?. Pronouncing voiced palato-alveolar /? / as voiceless palato-alveolar/s/: occasion( occacion) * No distinction between long vowels and short vowels Data are collected by the means of question-answer interviews and insufficient in terms of scope. Researchers make efforts to minimize the negative effects of the limitation by referring to academic sources and transcribing from everyday communication. Analysis of four of the most salient features reveals that Cantonese phonological system is reflective in HKE, that is, HKE displays some of phonemes in Cantonese, which makes HKE vary from RP. Other than this, even though some of the speakers of HKE realize that variations exist, they admit that it is out of their convenience, hence preserving them. Furthermore, certain variations may result in misunderstandings, offence or impoliteness. Some of the features in HKE are also typical of Asian English varieties and the reference of HKE which may facilitate the study of these varieties. At last, more advanced research and in-depth study are highly recommended to be conducted to analyze Hong Kong English. Books. Crystal, D 1995, The Cambridge Encyclopedia of the English Language, Cambridge University Press, Cambridge. Melchers, G. and Shaw, P 2003, World Englishes: An Introduction, Arnold Publishers, London. George, Y 2000, The Study of Language, Second edition, Foreign Language Teaching and Research Press, Beijing. Hung, T. T. N 2000, Towards a phonology of Hong Kong English, World Englishes, Vol. 19, No. 3, pp 337-56. Internet Sources Youtube (Andrew Chu TakeOut Comedy Club Hong Kong English Stand up comedy, 8 January, 2009), viewed 16 May 2009 ;http://www. youtube. com/watch? v=o5m16E9xdDI;.

Humans Impact Essay Example

Humans Impact Essay Over The years the planet has been changing. Humans are a huge part of that change. The impact that humans have on the planet is not good at all, because of our species; the ozone is thinning from all the air pollution. The astronauts are making the ozone layer even thinner by breaking it open as they travel through it to get to planets. Theres a garbage patch in the middle of the Pacific Ocean bigger than two football fields. The water is no longer safe in some places to drink because of the oil spills. Its not only bad for us, it is worse for the fish and marine animals that are wing every minute. We will write a custom essay sample on Humans Impact specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Humans Impact specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Humans Impact specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We kill trees to make, the very paper Im writing on now, so that we can build factories, homes and businesses. We can change the impact we have on our planet, but we choose to continue to pollute the air with our cars and factories. We choose to continue to throw our garbage out and not recycle. We choose to continue to drill oil. We choose to drill for gold. We choose to drill for silver. We choose to let the marine animals die because of the toxins we put into the water. We choose to continue to cut down trees to make paper, homes, factories, and businesses. Its our choice, but are we making the right one? No! Our impact on the planet has caused a great deal of problems. We can recycle. We can drill for gold, silver, oils, and diamonds less. We can stop cutting down trees. We can be more active on a daily basis, like riding a bike or walking. We can walk up and down the stairs instead of using an elevator or an escalator. We can use cars that are solar. We can use street cars. We can be less materialistic. We can choose a different lifestyle! All you have to do is stop and protest air pollution. Stop and minimize the garbage you are throw away. Stop water pollution and help people who need water to survive. Stop and minimize your use of paper. Stop throwing your toxins in the water and safely dispose of it. Stop killing our marine animals and help keep them safe. Stop drilling into the earth and help save it. Stop cutting down trees and plant more. Stop and look around to what the world has become. Our impact on the planet need to change. Now! Humans Impact By debut-levelheaded The Impacts Humans Have on the Planet Speech By: Cheyenne D-L and Emily H

Diversity in the german workforce essays

Diversity in the german workforce essays The Diversity of Women and Guest Workers in the German Workforce Management of diversity through out the German workplace is much like building a bridge. Think of 5 different mountains, all different in their own way and all separate from each other. In order to explore each one of these mountains there must first be a clear connecting pathway that allows a safe and reliable passage from one to the next. A bridge. With out these pathways it becomes unclear as to what the next mountain holds and one is only able to make assumptions about what stands in front of them. When this concept is brought into the workplace it is easy to see that sometimes these bridges do not present a clear cut pathway. People begin to make assumptions with change becoming somewhat of a negative and becoming opposed by the majority. In order to best understand the people around you it is necessary that? and methods are available so that? and accepting diverse people is less of a challenge. In an ideal world everyone is treated differently, no matter what their rac e, ethnicity, colour, religion, education and sexual preference. In reality, very few companies around the world have reached a stage where diversity is truly valued, especially within Germany. Through out the past century Germany has become riddled with historic moments which have caused dramatic changes to the diversity of their workforce. Though these are significant topics it is not to be the focus of this paper. The purpose of this paper is to show exactly how events such as World War II and the fall of the Berlin wall affected the acceptance of both women and guest workers within the country. For many centuries, a woman's role in German society was summed up and constrained by the three "K" words: Kinder (children), Kirche (church), and Kche (kitchen). Sometimes the fourth "K" is mentioned: Kleider (clothes). However, throughout the 20th century women have gradually w...

Bronchopulmonary Dysplasia (BPD) Research Paper

Bronchopulmonary Dysplasia (BPD) - Research Paper Example This paper explores BPD’s Pathophysiology, epidemiology, causes, signs and symptoms, and its prevention among others. According to D’Angio and Maniscalco (2004), the Pathophysiology of Bronchopulmonary dysplasia is much complex and is yet to be fully understood. The following are some of the factors connected with BPD: Inflammation: The infiltration of granulocyte into the lungs of newborns developing BPD is well documented (D’Angio & Maniscalco, 2004). Animal samples of infant lung injury provide evidence for the role played by granulocyte in BPD’s pathogenesis. There is fast development of Neutrophil in the bronchoalveolar lavage fluid of newborns with RDS (D’Angio & Maniscalco, 2004). In infants who are later diagnosed with BPD, the decline in Neutrophil counts is delayed. Proinflammatory mediators like cytokines, which attract inflammatory cells into the lungs have been connected with the development of BPD in infants (Mighten, 2012, p. 135; D’Angio & Maniscalco, 2004). Architectural Disruption: Cellular injury as well as the destruction caused when inflammatory cells discharge reactive oxygen and proteases result from granulocytes infiltration into the lung. â€Å"The lung protease/antiprotease balance appears to be tilted toward proteolysis in infants who develop BPD† (D’Angio & Maniscalco, 2004, p.309). Infants with high probability of developing BPD show higher elastase levels. Fibroproliferation: Transforming growth factor (TGF) - ÃŽ ² has been shown by most studies to have serious inhibitory impact on lung development besides other fibrogenic effects (D’Angio & Maniscalco, 2004). Higher levels of TGFÃŽ ² have been identified in infants who are later diagnosed with BPD (D’Angio & Maniscalco, 2004). Delayed development of the lung has also been connected with ‘new’ BPD. The vulnerability to BPD increases with declining

Quantitative and Qualitative research into the voyeuristic appeal of Paper

Quantitative and Qualitative into the voyeuristic appeal of watching observational reality TV - Research Paper Example Mostly, it is assumed that the audience may not tell the difference between information and entertainment, or reality and fiction in popular factual television. Therefore, in regards of the audience and reality TV it is significant to examine this genre’s development and audience relationships with the popular factual output. Audiences have a different response to the reality shows and teenagers and young youth seem to develop more interest in the observational reality shows. There has been a great amount of open criticism of the observational reality show genre popularity and few articles explain the consumer’s appeal. There are reports that propose that viewers watch this kind of reality entertainment due to aspirational or voyeuristic needs. The reports of the external audience suggest that the television audiences perceive observational reality themselves as being voyeuristic. Hence, it is this voyeurism part that is attractive. Additionally, the Week online magazine (2015) suggest that it is intrinsically fascinating in observing how some individuals behave and speak in pressured situations. As a result, many intellectual people find themselves fixed by The Only Way is Essex and other observational reality shows. Thus, teaching them the aspects of human nature and widening their experience. Charlie King, The Only Way is Essex star was bombarded by scholars with gayism accusation on the reality show and accused of inspiring young people on revealing their sexuality. He openly revealed his true sexuality on the ITV program (2014). IMDB (2015) says that The Only Way is Essex got first aired on 1oth October 2015 and were currently the top rating show on ITVB channel. Adam Croizer (2010), the chief executive of ITV states that the target audience was for 16-34 years old. He added that the objective was to reinforce plans to increase revenue and audience in the Telegraph interview (2015). The informal and content motives of â€Å"The Only

Discussing Principles of Universal Healthcare in the NHS

Discussing Principles of Universal Healthcare in the NHS The NHS was set up in 1948 in response to illness and poverty within the UK brought on by the Second World War. The vision was that the NHS would provide healthcare that is universal, comprehensive and free at the point of delivery (Klein 2004). This would suggest that the NHS would treat everyone regardless of class, origin, financial status and illness and free it would be free to all. This essay will discuss these principles with reference to current NHS policy. The inception of the NHS was influenced by the release of the Beveridge Report in 1942 (Ham, C. 2009, pp.13-14). This report suggested that there were large amounts of sickness and ill health within communities following the war and formed the notion that a service providing healthcare to the whole population without charge would reduce sickness and ill health. Beveridge (1942) also stated that as health in the UK increased the money required to fund the NHS would reduce and people would live in a healthier society with healthier workforces. However, what the Beveridge Report (1942) did not account for was the rise in life expectancy and the consequent rise in demand on NHS. As a result, instead of the expense of the NHS decreasing as suggested in the Beveridge report (1942) the opposite happened. This is identified in the Office of Health and Economics (2008) paper titled Sixty years of NHS expenditure and workforce and shows that the NHSs expenditure in its first year was  £447 m illion in contrast to the year 07/08 where its expenditure is estimated to be  £114,541 million. Dixon et al (1997) points out the fact the NHS experiences many demands in demographics, new technologies, and increasing expectations which lead to the increase in expenditure of the NHS that is not attainable even with increases in funding. This suggests that the ability to provide a comprehensive service is jeopardised in that if the NHS does not have the funding to sustain itself it questions how the NHS can keep up with expensive and continuously advancing medicine. Furthermore, with the expenditure the NHS requires to function effectively the ability to provide healthcare free at the point of delivery becomes vulnerable. Even the NHS Choices website states that not all healthcare is free as we have to pay for optical, dental, and for some people prescription charges. The argument presented is that exceptions to the principle free at the point of delivery, regardless if everything else is free, is a clear indicator that it is no longer free and therefore should not be regarded as such. However, The Institute for Innovation and Improvement attempts to provide some solutions to vast expenditure allowing the savings made to be utilised elsewhere in the health service. In their publication Prevention is better than cure suggests that prevention is more cost effective than treatment itself and points out, initiatives should aim to reach out to people to educate, advise and motive them to assist preventing them having complications later in life. An example of a prevention strategy is the smoking cessation service that can be accessed by anyone at GP surgeries and pharmacies (NHS Choices, no date). This illustrates organisations attempting to find ways to reduce later life complications and effectively reduce expenditure caused by these complications. The money saved from these interventions can be spent on more services to move towards a more comprehensive health service and also prolonging the funding required to provide these services free at the point of delivery. The Griffiths report (1983) provided Thatcher government with grounds to introduce general management and their Ring Wing ideology of internal markets and privatisation into the NHS (Ham, C. 2009, pp.32-39). The Griffiths report (1983) identified that the NHS was failing to use its resources effectively and efficiently. Therefore, the report suggested that the NHS required general managers to be appointed within the NHS structure. According to the report these managers would monitor budgets and cost effectiveness of the department, motivate staff, and to lead the department to continually look to improve the service. Furthermore, the Griffiths report (1983) pointed out the need for outsourcing to create competition. The Health Authorities outsource services with the reasoning that it would create competition and drive down the costs (Ham, C. 2009). Baggott (1997) evaluates the impact of the internal market. Baggott (1997) suggests that the purchasers of services were restricted due t o the budget in place and the providers were concerned with cutting cost. The article suggests that this resulted in a geographical difference in services provided and that some services that had been cut from the area were only provided on ability to pay privately. This goes against every founding principle of the NHS. The use of private companies within the NHS has continued with the Department of Health (2007) actually acknowledging this compromise on universalism in their publication Post code lottery of care that states that there is still unequal distribution of care dependant on the wealth of the area. However, on the positive side of things it means that the PCTs can invest in services which are needed by the local community instead of putting money into services unnecessarily. Furthermore, if the NHS services in an area does not provide a particular need of a patient but a nearby private establishment does the Labour government stated in their NHS 2000 plan that the private company could be used for that patient but paid for by the NHS (NHS plan 2000). Pollitt, C. et al (1991), produced a study regarding the effectiveness of the implementation of the Griffiths report recommendations from professionals within the NHS. The study by Pollitt, C. et al (1991) found that the general managers felt that they sometimes had to forget that there were patients in the hospital and push to drive to get long term patients back out into the community. This suggests that those patients requiring longer care are not getting a comprehensive service from the NHS in that their treatment time is not sufficient for their needs. Another drawback to the appointment of general managers was that they did not appreciate clinical matters which caused tensions and rifts to widen within the general management and clinician relationship (Pollitt, C. 1991, p.71). However, Ham,C. (2009) suggests that general managers have proved their worth in that they are necessary in order to implement, carry forward policies and push to meet targets and performance standards. W ith this in mind, it is important that health professionals beginning employment within the NHS are aware of the pressures regarding targets enforced by general managers. Health professionals will have to do their upmost to ensure that patients are getting the most out of the service before they are discharged in order to maintain a comprehensive service. The Black Report (1980) was an in-depth report into the inequalities between social classes in the UK. It clearly highlighted that people living in poverty had a higher mortality rate than the wealthier people in society. As a result, the Black Report (1980) suggested interventions to be put in place by the government in order to help these people improve their health status. The report suggested that the Government should make children and the disabled a priority and also that the Government should look to put in place preventative and educational strategies in place to assist in reducing inequalities in health. When this report was published the Thatcher Government were in power. Smith, T. (1990) states in his article that the Government rejected the proposals set out by the Black Report with their argument that the proposals were impractical and unachievable. Smith, T. (1990) also suggests that the Thatcher Government asserted their Right Wing ideologies that it is the peoples res ponsibility to look after their own health and not to expect the Government to intervene. Although this article is outdated it highlights how the Governments reaction was interpreted by the people at the time. Evidence of the Governments dismissal of the report is highlighted in Patrick Jenkins (Secretary of State for Social Services) foreword within the Black Report (1980). He clearly suggests that the proposals are unrealistic and clearly states that he will not endorse the proposals. Taking this into consideration it is clear that the Government at the time was not prepared to assist the poor in order to help them progress, improve their health, and improve their social status. As a result the inequalities between the wealthy and working class would remain. Considering these findings it is clear that the NHS and the Thatcher Government failed to provide a universal service. The issue of inequality was highlighted again in 1998 by the Acheson report following the Labour party being elected into power. This report illustrated many similarities to the Black report. The Labour government, with their intrinsic state intervention ideology, they set about tackling these inequalities rather than dismissing them (Bambra, C. et al 2005, p.190). It can be seen in the NHS plan (2000) that many of the inequality issues such as accessibility are being tackled within the NHS. Within the NHS plan (2000) there is a clear emphasis for health provisions to be moved out of the direct NHS setting such as GPs surgeries into the community to assist with accessibility. There are many health provisions in place that can be accessed at local pharmacies such as the minor ailments scheme, smoking cessation, weight loss programmes (NHS Choices, no date). NICE (2008) published a paper regarding the smoking cessation schemes in place in pharmacies. The paper suggests that pharmacies are more accessible for patients in deprived areas who possibly find accessibility difficult. Moreover, the paper suggests that pharmacies have the ability to treat a larger number of patients due to location and later opening hours. This is a clear demonstration of the Government actively putting policies in place to achieve the principle of a universal NHS by extending accessibility. As a result healthcare professionals may find themselves working in the community rather than in a hospital setting. Therefore, professionals such as physiotherapist may find themselves working in the community setting where there may not be the same equipment found in the hospital setting. Therefore, these professionals will need to adapt and find ways to achieve successful programmes without the assistance of expensive equipment. However it should also be noted that there is an underlying cost saving benefit for the Government when implementing community projects. Baqir (2011) has recently published a paper looking at the minor ailments scheme in place in the North East of England. Their results demonstrated an approximate saving of  £80,000 per annum as a result of the scheme. The study points out that the majority of this savings comes from freeing GP resources allowing GPs to focus their attention to more complex patients. It should be noted that this source may pose bias as it was funded by The School of Pharmacy, Health and Wellbeing who would obviously have a vested interest in the pharmacy sector gaining health contracts. In spite of these efforts to tackle inequalities in healthcare The Marmot Review (2010) demonstrates that these inequalities in health still exist today suggesting that the health initiatives and policies laid out by the Governments have not eradicated this issue bringing into quest ion the NHS principle of universalism. Old Labours Left Wing ideologies go against the internal market and privatisation created within the NHS by the Thatcher government (Ham, C. 2009, p.51). However, New Labour recognised that the integration of private companies within the NHS had some advantage (Ham, C. 2009, p.51). It is clear in the NHS plan (2000) that New Labour has moved further right from their left wing ideology and continues to allow the private sectors to have input into the NHS for the benefit of the NHS and the people using it. The plan suggests that the private sectors should work with the NHS and that the NHS should also be able to utilise its own expertise to provide the best possible healthcare to patients. In order for the NHS to become universal and free at the point of delivery the Government decided that if the NHS could not provide a particular service but a private hospital could the NHS would pay for the patient to be treated within the private hospital (NHS plan, 2000). This allows patients to r eceive their comprehensive treatment which they may not have been able to access previously without having to pay the private treatment costs. This clearly demonstrates the government working towards a comprehensive, universal, and free service which the NHS was founded upon. Nuffield Hospitals are an example of this in working practice. The website for Nuffield Hospitals state that NHS patients can be treated in these private hospitals paid for by the NHS. This is important for healthcare professionals working within private practices in that they should be aware that it is not always private paying clients that are treated in these hospitals. Furthermore, healthcare professionals in this environment must ensure they do not discriminate in these circumstances giving priority to paying clients. There are treatments being developed that the NHS is unwilling to provide patients as they are not cost effective. Under NICE guidelines, some drugs are just not cost effective enough to warrant funding on the NHS. NHS Choices (no date) clearly states that the NHS does not have unlimited money to spend on treatments and therefore they must decide which treatments are of benefit with regards to their cost and effectiveness and they depend on NICE to provide the evidence to base these decisions. This example highlights the criticism that the NHS is no longer comprehensive. However, with technology and research constantly moving forward and the formation of new but very expensive interventions it would be almost impossible to provide a comprehensive service that is equally distributed to all in need. The above example highlights the conflict between morals, in that the NHS attempts to provide for all eventualities however their funding restricts them in achieving this (NHS Choices, no d ate). The Foundation Trusts are a symbol of the Governments intentions to decentralise the health service as they are not regulated by the central government (Department of Health, 2005). The notion that these Trusts are free to do as they please with the tax payers money is worrying. However, this is not entirely true. They are monitored and inspected by the board of governors (Department of Health, 2005). The Foundation trusts aim is to provide healthcare to meet the populations needs whilst meeting the founding principles of the NHS (Department of Health, 2005). However, when analysing A Short Guide to NHS Foundation Trusts publication made by the Department of Health in 2005 there is no mention of two of the principles. The fact that the Foundation Trusts, who directly affect what services are available to the people of their area, do not consider two of the founding principles of comprehensiveness and universalism is highly significant in highlighting that these two principles are no longer at the forefront of the NHS services. In summary the NHS is no longer universal, comprehensive or free at the point of delivery. It is not universal due to the fact that different areas pick their own differing services so there is no consistency in what the NHS provides. It is not comprehensive because it fails to offer all treatments available due to lack of funding. It is not free at the point of delivery due to the charges placed upon dental, optical and prescriptions. This essay has pointed out that the NHS and Government does strive to achieve the NHSs founding principles however as a result of the expenditure rising year on year within the NHS it would appear that all three principles cannot be achieved collectively. As pointed out by the NHS choices website there is not enough funding to be able to provide every single treatment to everyone in need of it whilst it is still free of charge. Future recommendations would be that if the Government is unable to provide a treatment to all in need of it, it should not be licensed for supply either on prescription or privately. This compromises the comprehensive principle of the NHS but at least it is equal and fair to all regardless of social status. Furthermore, in order for the companies providing expensive treatment to keep business it would have to strive to lower the price of their services. As a result, this recommendation may have a positive effect on the comprehensiveness of the NHS. The main issue highlighted in findings of this essay is that all three founding principles cannot be achieved collectively. However, what is apparent throughout the evidence presented is that organisations are still striving to achieve the founding principles within the NHS. This would therefore suggest that the principles are still present in the making of current policy, however, they have not been fully achieved.

Volunteer Military Service

Volunteer Military Service The United States military is by far the most advance in the world. Our country is filled with passion and patriotic citizens who would give their lives for this country. The United States also has one of the largest militaries in the world with the highest trained soldiers on this planet. The United States military has a variety of special forces soldiers who are send out on top missions and operations around the world. The American soldiers are one of the most appreciated people in the United States today because of the recent wars with Afghanistan and Iraq.What stands out the most with the American soldiers in this country is the willingness to volunteer for this country. Volunteering means to freely offer to do something, which the soldiers in the United States are doing today. The United States military has many enlistees everyday ranging from men and women for every branch of service. The United States military today is over manned in every branch of service along with a bad economy in this country. Also, many people today are trying to join because of unemployment and the military provides a salary for people who have no income.The United States government should continue to use its volunteer military service because of the over manning numbers of enlistees today. The United States government should also explore more with volunteering especially with female soldiers that are part of the military who wish to volunteer for training in combat related jobs in the military. Women should also be able to register to the Selective Service if they wish to do so. This will make the United States military more diverse and will allow more opportunities for women.The United States government has done a great job implicating the all volunteer military service since the end of the draft in 1973 after the Vietnam War. The citizens of America have set aside their own personal lives to volunteer and fight for their country. People of all ethnici ties and religions come together as a team to protect their country from terrorism and other threats from around the world. According to â€Å"Defending the all-volunteer force† Each year about 170,000 young men and women volunteer for the active-duty force and another 140,000 for the reserve and Guard.An additional 30,000 are commissioned as officers and join the active and reserve components. Those who enlist come from all parts of the country, from households all across the economic spectrum, and from all races and ethnicities (Gilroy). The citizens who volunteer for this country are considered true American heroes. The volunteers of this country choice to fight for the United States of America and were not obligated to but decided to for the love they have for this country. This is why the all volunteer military service works because of the heart and dedication that the volunteers have for this country.A military draft wouldn’t find enough dedicated men and women w ho would have to be force to fight and risk their lives in a war that they didn’t sign up for. â€Å"It would be prudent to say the US Military does not want a military draft, as motivated volunteers are much more desirable than reluctant conscripts† (Military Spot). The military draft can never return especially in this new generation that the American citizens live in today. There would be outrage throughout the country and protests in Washington D. C. The military draft is unethical and is violating American citizens rights that our founding fathers gave us. The 13th Amendment makes quite clear that â€Å"involuntary servitude† is not permitted. And, the principle of â€Å"positive grant† espoused by the 10th Amendment states that any power not specifically given to the federal government by the constitution is â€Å"reserved to the States, respectively, or to the People† (Boldin). If the United States of America used the draft again it will tar nish the meaning of freedom in this country. The United States government should never force people to fight in a war that they do not believe in.Ripping out fathers, brothers, and sons from their homes and families is completely wrong especially if they do not return home from war. â€Å"Forcing someone to work for the state; forcing someone to kill or be killed; forcing someone to do anything at the point of a gun under threat of prison or even death is involuntary servitude. Of all the forms of slavery that have existed throughout history, forcing someone to fight and die in war is by far the most disgusting, and is a form of murder against all who don’t survive† (Boldin).Women have grown independent power throughout the past decades. A problem has recently come across within the past years with women in the military who are asking to be in combat positions in the military. The military does not allow women to have jobs involving combat and has yet to make an effort to change this problem. The problem is that women have not been given an opportunity to at least try for combat related job training. Women in the military have rose to the occasion numerous times but, are never nationally recognize for your services in war. Women are displaying great courage and skill in ambushes, firefights, and battles on the ground. They are not just surviving, but earning medals for valor in combat. On March 20, 2005, Army Sgt. Leigh Ann Hester was in a convoy of twenty-six vehicles that came under enemy ambush by fifty insurgents. Sgt. Hester â€Å"led her team through the ‘kill zone' and into a flanking position, where she assaulted a trench line with grenades and M203 grenade-launcher rounds. Sgt. Hester killed at least three insurgents† and was awarded the Silver Star for her bravery under fire† (McSally). Sgt.Hester was brave and courageous in a high stress situation where her life and others were on the line. Sgt. Hester has obviously proven herself and the United States military that she deserves an opportunity for a combat related job in the military. The United States government should at least consider looking into this important problem and test women to see if their at least physical fit for the job training. In conclusion, the United States government should continue the volunteer military service because of the large number dedicated volunteers who fight for this country.A military draft would simply be not necessary for this country because the United States military already has a large number of enlisted soldiers. The military draft is an unmoral act of forcefulness on the citizens of the United States and will have a negative effect on the country. The United States government needs to put more time and consideration for the women of the military. Women in the military should be able to train in any job if they’re capable of completing the necessary training for the job. This will make the Unite d States military equal in everything that implies with the military especially for women.Works Cited Boldin, Michael. â€Å"The Military Draft: A Moral Abomination. † The Military Draft: A Moral Abomination. Tenth Amendment, 3 Apr. 2007. Web. 17 Apr. 2012. Gilroy, Curtis L. â€Å"Defending the All-volunteer Force. † ARMED FORCES JOURNAL. ARMED FORCES JOURNAL, 14 Apr. 2010. Web. 16 Apr. 2012. McSally, Martha. â€Å"WOMEN IN COMBAT: IS THE CURRENT POLICY OBSOLETE? † www. law. duke. edu. Duke Journal of Gender Law & Policy. Web. 16 Apr. 2012. Spot, Military. â€Å"Military Draft. † MilitarySpot. com. Military Spot, 13 Mar. 2009. Web. 16 Apr. 2012.

Coso Presentation

COSO REPORT SUMMARY CHAPTER 1: DEFINITION Internal Control is a process, effected by an entity’s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: – Effectiveness and efficiency of operations – Reliability or financial reporting – Compliance with applicable laws and regulations. Internal control is: – A process; Internal control is not one event or circumstance, but a series of actions that permeate an entity’s activities.These actions are pervasive, and are inherent in the way management runs the business. Business processes are managed through the basic management processes of planning, executing and monitoring. They should be â€Å"built in† rather than â€Å"built on†. â€Å"Building in† controls can directly affect an entity’s ability to reach its goals, and supports businesses’ quality initia tives. – People; Internal control is effected by a board of directors, management and other personnel in an entity.Internal control affects people’s actions. These realities affect, and are affected by, internal control. – Reasonable assurance; Internal control, not matter how well designed and operated, can provide only reasonable assurance to management and the board of directors regarding achievement of an entity’s objectives. The likelihood of achievement is affected by limitations inherent in all internal control systems, such as human judgment. Objectives; Every entity sets out on a mission, establishing objectives it wants to achieve and strategies for achieving them. Objectives fall into three categories: – Operations – relating to effective and efficient use of the entity’s resources – Financial reporting – relating to preparation of reliable published financial statements – Compliance – relating t o the entity’s compliance with applicable laws and regulations Components Internal control consists of five interrelated components: Control environment; The core of any business is people – their individual attributes, including integrity, ethical values and competence – and the environment in which they operate – Risk assessment; The entity must be aware of and deal with the risks it faces. It must set objectives, integrated with the sales, production, marketing, financial and other activities so that the organization is operating in concert. It also must establish mechanisms to identify, analyze and manage the related risks. Control activities; Control policies and procedures must be established and executed to help ensure that the actions identified by management as necessary to address risks to achievement of the entity’s objectives are effectively carried out. – Information and communication; Surrounding these activities are informatio n and communication systems. These enable the entity’s people to capture and exchange the information needed to conduct, manage and control its operations – Monitoring; The entire process must be monitored, and modifications made as necessary.In this way, the system can react dynamically, changing as conditions warrant. There is a direct relationship between objectives, which are what an entity strives to achieve, and components, which represent what is needed to achieve the objectives. Internal control is relevant to an entire enterprise, or to any of its unit or activities. Effectiveness Internal control can be judged effective in each of the three categories, respectively, if the board of directors and management have reasonable assurance that: – They understand the extent to which the entity’s operations objectives are being achieved. Published financial statements are being prepared reliably. – Applicable laws and regulations are being complie d with. While internal control is a process, its effectiveness is a state or condition of the process at a point in time. Although all five criteria must be satisfied, this does not mean that each component should function identically, or even at the same level, in different entities. The following chapters should be considered when determining whether an internal control system is effective.It should be recognized: – Because internal control is a part of the management process, the components are discussed in the context of what management does in running a business. – The principles discussed apply to all entities, regardless of size. – Each component chapter contains an â€Å"evaluation† section with factors one might consider in evaluating the component. CHAPTER 2: CONTROL ENVIRONMENT The control environment has a pervasive influence on the way business activities are structured, objectives established and risks assessed.It also influences control act ivities, information and communication systems, and monitoring activities. The control environment is influenced by the entity’s history and culture. It influences the control consciousness of its people => â€Å"tone at the top†. Integrity and ethical values An entity’s objectives and the way they are achieved are based on preferences, value judgments and management styles. Those preferences and value judgments, which are translated into standards of behavior, reflect management’s integrity and its commitment to ethical values.Because an entity’s good reputation is so valuable, the standard of behavior must go beyond mere compliance with law. Integrity and ethical values are essential elements of the control environment, affecting the design, administration and monitoring of other internal control components. Top management must balance the concerns of the enterprise, its employees, suppliers, customers, competitors and the public. Balancing these concerns can be a complex and frustrating effort because interests are often at odds.Managers of well-run enterprises have increasingly accepted the view that â€Å"ethics pays†- that ethical behavior is good business. Ethical behavior and management integrity are a product of the â€Å"corporate culture†. Corporate culture includes ethical and behavioral standards, how they are communicated and how they are reinforced in practice. Official policies specify what management wants to happen. Corporate culture determines what actually happens, and which rules are obeyed, bent or ignored. Top management – starting with the CEO – plays a key role in determining the corporate culture.Individuals may engage in dishonest, illegal or unethical acts simply because their organizations give them strong incentives or temptations to do so. Emphasis on â€Å"result,† particularly in the short term, fosters an environment in which the price of failure becomes ver y high. Incentives cited for engaging in fraudulent or questionable financial reporting practices and, by extension, other forms of unethical behavior are: – Pressure to meet unrealistic performance targets, particularly for short-term results – High performance-dependent rewards, and – Upper and lower cutoffs on bonus plansThe study also cites â€Å"temptations† for employees to engage in improper acts: – Nonexistent or ineffective controls, such as poor segregation of duties in sensitive areas, that offer temptations to steal or to conceal poor performance – High decentralization that leaves top management unaware of actions taken at lower organizational levels and thereby reduces the chances of getting caught. – A weak internal audit function that does not have the ability to detect and report improper behavior – An ineffective board of directors that does not provide objective oversight of top management. Penalties for impr oper behavior that are insignificant or unpublished and thus lose their value as deterrents. In addition to the incentives and temptations just discussed, the aforementioned study found a third cause of fraudulent and questionable financial reporting practices: ignorance. The study found that â€Å"in many of the companies that have suffered instances of deceptive financial reporting, the people involved either did not know what they were doing was wrong or erroneously believed they were acting in the organization’s best interest†.This ignorance is often caused by poor moral background or guidance, rather than by an intent to deceive. The most effective way of transmitting a message of ethical behavior throughout the organization is by example. A study some years ago noted that a formal code of conduct is â€Å"a widely used method of communicating to employees the company’s expectations about duty and integrity†. Of particular importance are resulting pe nalties to employees who violate such codes, mechanisms that exist to encourage employee reporting of suspected violations, and disciplinary actions against employees who fail to report violations.Commitment to competence Competence should reflect the knowledge and skills needed to accomplish tasks that define the individual’s job. Management needs to specify the competence levels for particular jobs and to translate those levels into requisite knowledge and skills. There often can be trade-off between the extent of supervision and the requisite competence level of individual. Board of directors or Audit Committee The control environment and â€Å"tone at the top† are influenced significantly by the entity’s board of directors and audit committee.Factors include the board or audit committee’s independence from management, experience and stature of its members, extent of its involvement and scrutiny of activities, and the appropriateness of its action. Ano ther factor is the degree to which difficult questions are raised and pursued with management regarding plans or performance. Interaction of the board or audit committee with internal and external auditors is another factor affecting the control environment.Because of its importance, an active and involved board of directors, board of trustees or comparable body – possessing an appropriate degree of management, technical and other expertise coupled with the necessary stature and mind set so that it can adequately perform the necessary governance, guidance and oversight responsibilities – is critical to effective internal control. It is necessary that the board contain outside directors. Management’s philosophy and operating style Management’s philosophy and operating style affect the way the enterprise is managed, including the kinds of business risks accepted.An informally managed company may control operations largely by face-to-face contract with key m anagers. A more formally managed one may rely more on written policies, performance indicators and exception reports. Organizational structure An entity’s organizational structure provides the framework within which its activities for achieving entity-wide objectives are planned, executed, controlled and monitored. Activities may relate to what is sometimes referred to as the value chain: inbound (receiving) activities, operations or production, outbound (shipping) marketing, sales and service.There may be support functions, relating to administration, human resources or technology development. Significant aspects of establishing a relevant organizational structure include defining key areas of authority and responsibility and establishing appropriate lines of reporting. An entity develops an organizational structures suited to its needs: centralized, decentralized, direct reporting lines, matrix, product line, geographical location, distribution or marketing network, governm ental, or not-for-profit structure. The appropriateness of an entity’s organizational structure depends, in part, on its size and the nature of its activities.A highly structured organization, including formal reporting lines and responsibilities, may be appropriate for a large entity with numerous operating divisions, including foreign operations. However, it could impede the necessary flow of information in a small entity. Whatever the structure, an entity’s activities will be organized to carry out the strategies designed to achieve particular objectives. Assignment of authority and responsibility This includes assignment of authority and responsibility for operating activities, and establishment of reporting relationships and authorization protocols.There is a growing tendency to push authority downward to bring decision-making closer to front-line personnel. Alignment of authority and accountability often is designed to encourage individual initiatives, within lim its. Delegation of authority, or â€Å"empowerment,† means surrendering central control of certain business decisions to lower echelons – to the individuals who are closest to everyday business transactions. A critical challenge is to delegate only to the extent required to achieve objectives. Another challenge is ensuring that all personnel understand the entity’s objectives.Increased delegation sometimes is accompanied by or the result of streamlining or â€Å"flattening† of an entity’s organizational structure, and is intentional. Purposeful structural change to encourage creativity, initiative and the capability to react quickly can enhance competitiveness and customer satisfaction. The control environment is greatly influenced by the extent to which individuals recognize that they will be held accountable. This holds true all the way to the chief executive, who has ultimate responsibility for all activities within an entity, including the inte rnal control system. Human resource policies and practicesHuman resource practices send messages to employees regarding expected levels of integrity, ethical behavior and competence. Such practices relate to hiring, orientation, training, evaluating, counseling, promoting, compensating and remedial actions. It is essential that personnel be equipped for new challenges as issues that enterprises face change and become more complex – driven in part by rapidly changing technologies and increasing competition. The impact of an ineffective control environment could be far reaching, possibly resulting in a financial loss, a tarnished public image or a business failure.While every entity should embrace the concepts, small and mid-size entities may implement the control environment factors differently than larger entities. Their own integrity and behavior, however, is critical and must be consistent with the oral message because of the first-hand contact that employees have with them . Usually the fewer the levels of management, the faster the message is carried through an organization of what conduct is acceptable. Evaluation should be based on these 7 aspects CHAPTER 7: LIMITATIONS OF INTERNAL CONTROLIn considering limitations of internal control, two distinct concepts must be recognized: – First, internal control – even effective internal control – operates at different levels with respect to different objectives. But it cannot provide even reasonable assurance that the objectives themselves will be achieved. – Second, internal control cannot provide absolute assurance with respect to any of the three objectives categories. The first set of limitations acknowledges that certain events or conditions are simply outside management’s control. The second has to do with the reality that no system will always do what it’s intended to do.The effectiveness of controls will be limited by the realities of human frailty in the ma king of business decisions. Some decisions based on human judgment may later, with the clairvoyance of hindsight, be found to produce less than desirable results, and may need to be changed. – Breakdowns; Personnel may misunderstand instructions. They may make judgment mistakes. Or they may commit errors due to carelessness, distraction, or fatigue. – Management override; An internal control system can only be as effective as the people who are responsible for its functioning.Even in effectively controlled entities – those with generally high levels of integrity and control consciousness – a manager might be able to override internal control. Management override means here, overruling prescribed policies or procedures for illegitimate purposes with the intent of personal gain or an enhanced presentation of an entity’s financial condition or compliance status. Management override should not be confused with management intervention. – Collusio n; The collusive activities of two or more individuals can result in control failures.Individuals acting collectively to perpetrate and conceal an action from detection often can alter financial data or other management information in a manner that cannot be identified by the control system. – Costs versus benefits; Resources always have constraints, and entities must consider the relative costs and benefits of establishing controls. Cost and benefit measurements for implementing controls are done with different levels of precision. The complexity of cost-benefit determinations is compounded by the interrelationship of controls with business operations.Cost-benefit determinations also vary considerably depending on the nature of the business. The challenge is to find the right balance. CHAPTER 8: ROLES AND RESPONSIBILITIES Internal and external parties contribute, each in his or her own way, to effective internal control. Parties external to the entity may also help the entit y achieve its objectives through actions that provide information useful to the entity in effecting control, or through actions that independently contribute to entity’s objective. Internal parties: Management Management is directly responsible for all activities of an entity, including its internal control system.Naturally, management at different levels in an entity will have different internal control responsibilities. More than any other, the chief executive sets the â€Å"tone at the top† that affects control environment factors and other components of internal control. The CEO has influence over the selection of the board of directors. The CEO generally fulfills this duty by: – Providing leadership and direction to senior managers. – Meeting periodically with senior managers responsible for the major functional areas – sales, marketing, production, procurement, finance, human resources, etc. to review their responsibilities, including how the y are controlling the business. Senior managers in charge or organizational units have responsibility for internal control related to their units’ objectives. They provide direction, more hands-on role. Often these managers are directly responsible for determining internal control procedures that address unit objectives. Financial offices. Of particular significance to monitoring are finance and controllership officers and their staffs, whose activities cut across, up and down the operating and other units of an enterprise. As a member of top management, the chief accounting officer helps set the tone of the organization’s ethical conduct; is responsible for the financial statements; generally has primary responsibility for designing, implementing and monitoring the company’s financial reporting system; and is in a unique position regarding identification of unusual situations caused by fraudulent financial reporting†. Internal parties: Board of directors Management is accountable to the board of directors or trustees, which provides governance, guidance and oversight. By selecting management, the oard ahs a major role in defining what it expects in integrity and ethical values, and can confirm its expectations through its oversight activities. Effective board members are objective, capable and inquisitive. Audit committee. Management is responsible for the reliability of the financial statements, but an effective audit committee plays an important role. The audit committee is in a unique position: it has the authority to question top management regarding how it is carrying out its financial reporting responsibilities, and it also has authority to ensure that corrective action is taken.The Treadway commission emphasized the value of audit committees and recommended that all public companies be required to established audit committees composed solely of independent directors. Other committees are: compensation committee, finance commi ttee, nominating committee, employee benefits committee and other committees. Internal parties: Internal auditors Internal auditors directly examine internal controls and recommend improvements. Internal auditors should: Review the reliability and integrity of financial and operating information and the means used to identify, measure, classify, and report such information – Review the systems established to ensure compliance with those policies, plans, procedures, laws and regulations which could have a significant impact on operations and reports and should determine whether it is in compliance – Review the means of safeguarding assets and verify the existence of these assets – Appraise the economy and efficiency with which resources are employed – Review operations to ascertain whether results are consistent with established objectives and goals and whether operations are being carried out as planned. Organizational position and authority involve such matters as reporting line to an individual who has sufficient authority to ensure appropriate audit coverage, consideration and response; selection and dismissal of the director of internal auditing only with board of directors’ or audit committee’s concurrence; internal auditor access to the board or audit committee; and internal auditor authority to follow up on findings and recommendations.Internal auditors are objective, avoid potential and actual conflicts of interest and bias, rotate and not assume operating responsibilities. Internal Parties: Other entity personal – First, virtually all employees play some role in effecting control – Second, all personnel should be responsible for communicating to a higher organizational level problems in operations, noncompliance with the code of conduct, or other violations of policy or illegal actions External Parties: External auditors They bring to management and the board a unique independent and objective vi ew, and contribute to an entity’s achievement of its financial reporting objectives, as well as other objectives.The auditor expresses an opinion on the fairness of the financial statements in conformity with generally accepted accounting principles, and thus contributes to the entity’s financial reporting objectives. Auditors conducting a financial statement audit do provide information useful to management in carrying out their internal control-related responsibilities: – by communicating audit findings, analytical information and recommendations for use in taking actions necessary to achieve established objectives – by communicating findings regarding deficiencies in internal control that come to their attention, and recommendations for improvement External Parties: Legislators and regulatorsLegislators and regulators affect the internal control systems of many entities, either through requirements to establish internal controls or through examinations of particular entities. They affect entities’ internal control system in two ways. They establish rules that provide the impetus for management to ensure that internal control systems meet the minimum statutory and regulatory requirements. And, pursuant to examination of a particular entity, they provide information used by the entity’s internal control system, and provide recommendations and sometimes directives to management regarding needed internal control system improvements. External Parties: parties interacting with the entity (customer, supplier, vendor) These parties provide information that can be extremely important for objectives.External Parties: Financial Analysts, Bond Rating Agencies and the News Media CHAPTER 3: RISK ASSESSMENT Objective setting is a precondition to risk assessment. There must first be objectives before management can identify risks to their achievement and take necessary actions to manage the risks. Objective setting, then, is a key part of the management process. At the entity level, objectives often are represented by the entity’s mission and value statements. Along with assessments of the entity’s strengths and weaknesses, and of opportunities and threats, they lead to an overall strategy. These subobjectives or activity-level objectives, include establishing goals and may deal with product line, market, financing and profit objectives.By setting objectives at the entity and activity levels, an entity can identify critical success factors. These are key things that must go right if goals are to be attained. Critical success factors exist for the entity, a business unit, a function, a department or an individual. Categories of objectives: Operations objectives: Operations objectives relate to achievement of an entity’s basic mission – the fundamental reason for its existence. Operations objectives need to reflect the particular business, industry and economic environments in which the entity functions. Management must see to it that objectives are based on the reality and demands of the marketplace and are expressed in terms that allow meaningful performance measurements.A clear set of operations objectives and strategies, linked to subobjectives, is fundamental to success. They provide a focal point toward which the entity will commit substantial resources. Financial Reporting objectives: Financial reporting objectives address the preparation of reliable published financial statements, including interim and condensed financial statements and selected financial data derived from such statements. Entities need to achieve financial reporting objectives to meet external obligations. Investors, creditors, customers and suppliers often rely on financial statements to assess management’s performance and to compare it with peers and alternative investments. Fair representation is efined as: – The accounting principles selected and applied have general acceptance – The accounting principles are appropriate in the circumstances – The financial statements are informative of matters that may affect their use, understanding and interpretation – The information presented is classified and summarized in a reasonable manner, that is, it is neither too detailed nor too condensed – The financial statements reflect the underlying transactions and events in a manner that presents the financial position, results of operations and cash flows stated within a range of acceptable limits, that is, limits that are reasonable and practical to attain in financial statements Compliance objectives: Entities must conduct their activities, and often take specific actions, in accordance with applicable laws and regulations.These laws and regulations establish minimum standards of behavior, which the entity integrates into its compliance objectives. An entity’s compliance record with laws and regulations can significantly – either positively or negatively – affect its reputation in the community. An objective in one category may overlap or support an objective in another. Another set of objectives relates to â€Å"safeguarding of resources†. Although these are primarily operations objectives, certain aspects of safeguarding can fall under the other categories. The category in which an objective falls can sometimes depend on circumstances. Objectives should be complementary and linked.Not only must entity-wide objectives be consistent with the entity’s capabilities and prospects, they also must be consistent with the objectives of its business units and functions. Entity-wide objectives must be broken down into subobjectives, consistent with the overall strategy, and linked to activities throughout the organization. Where, however, objectives depart form an entity’s past practices, management must address the linkages or run increased risks. Activity objectives also need to be clear, that is, readily understood by the people taking the actions toward their achievement. They must also be measurable. It is useful to relate an activity’s overall set of objectives to resources available.A way to relieve further resource constraint is to question activity objectives that do not support entity-wide objectives and the entity’s business processes. Another means of balancing objectives and resources is to identify activity objectives that are very important or critical to achieving entity-wide objectives. Objectives provide the measurable targets which the entity moves in conducting its activities. The goal of internal control in this area focuses primarily on: developing consistency of objectives and goals throughout the organization, identifying key success factors and timely reporting to management of performance and expectations.Although success cannot be ensured, management should have reasonable assurance of being alerted when objec tives are in danger of not being achieved. Risks The process of identifying and analyzing risk is an ongoing iterative process and is a critical component of an effective internal control system. Management must focus carefully on risks at all levels of the entity and take the necessary actions to manage them. Risk identification An entity’s performance can be at risk due to internal or external factors. Regardless of whether an objective is stated or implied, an entity’s risk-assessment process should consider risks that may occur. Risk identification is an iterative process and often is integrated with the planning process.Entity level: risks at the entity-wide level can arise from external or internal factors. External factors examples: – Technological developments can affect the nature and timing of research and development, or lead to changes in procurement – Changing customer needs or expectations can affect product development, production process, customer service, pricing or warranties. – Competition can alter marketing or service activities – New legislation and regulation can force changes in operating policies and strategies – Natural catastrophes can lead to changes in operations or information systems and highlight the need for contingency planning. Economic changes can have an impact on decisions related to financing, capital expenditures and expansion. Internal factors examples: – A disruption in information systems processing can adversely affect the entity’s operations. – The quality of personnel hired and methods of training and motivation can influence the level of control consciousness within the entity. – A change in management responsibilities can affect the way certain controls are effected. – The nature of the entity’s activities, and employee accessibility to assets, can contribute to misappropriation of resources. – An unassertive or inef fective board or audit committee can provide opportunities for indiscretions.Risk may be identified in connection with short- and long-range forecasting and strategic planning. What is important is that management considers carefully the factors that may contribute to or increase risk. Some factors to consider include: past experiences of failure to meet objectives; quality of personnel; changes affecting the entity such as competition, regulations, personnel, and the like; existence of geographically distributed, particularly foreign, activities; significance of an activity to the entity; and the complexity of an activity. Once the major contributing factors have been identified, management can then consider their significance and, where possible, link risk factors to business activities. Activity-level.In addition to identifying risk at the entity level, risks should be identified at the activity level. Dealing with risk at this level helps focus risk assessment on major business units or functions such as sales, production, marketing, technology development, and research and development. Potential causes of failing to achieve an objective range from the obvious to the obscure, and form the significant to the insignificant in potential effect. Risk analysis After the entity has identified entity-wide and activity risks, a risk analysis needs to be performed. The process – which may be more or less formal – usually includes: – Estimating the significance of the risk Assessing the likelihood (or frequency) of the risk occurring – Considering how the risk should be managed – that is, an assessment of what actions need to be taken. There are numerous methods for estimating the cost of a loss from an identified risk. Management should be aware of them and apply them as appropriate. However, many risks are indeterminate in size. At best they can be described as large, moderate or small. Once the significance and likelihood of ris k have been assessed, management needs to consider how the risk should be managed. This involves judgment based on assumptions about the risk, and reasonable analysis of costs associated with reducing the level of risk.Sometimes actions can virtually eliminate the risk, or offset its effect if it does occur. Note that there is a distinction between risk assessment, which is part of internal control and the resulting plans, programs or other actions deemed necessary by management to address the risks. A key part of the larger management process, but not an element of the internal control system. Along with actions for managing risk is the establishment of procedures to enable management to track the implementation and effectiveness of the action. Before installing additional procedures, management should consider carefully whether existing ones may be suitable for addressing identified risks.Management also should recognize that it is likely some level of residual risk will always ex ist, not only because resources are always limited, but also because o other limitations inherent in every internal control system. It is often critical to the entity’s success. Managing change Every entity needs to have a process, formal or informal, to identify conditions that can significantly affect its ability to achieve its objectives. A key part of that process involves information systems that capture, process and report information about events, activities and conditions that indicate changes to which the entity needs to react. With the requisite information systems in place, the process to identify and respond to changing conditions can be established. Circumstances demanding special attention: Changed operating environment – A changed regulatory or economic environment can result in increased competitive pressures and significantly different risks – New personnel – high turnover of personnel, in the absence of effective training and supervision , can result in breakdowns – New or revamped information systems – Normally effective controls can break down when new systems are developed, particularly when done under unusually tight time constraints – Rapid growth – When operations expand significantly and quickly, existing systems may be strained to the point where controls can break down – New technology – when new technology is being incorporated, a high likelihood exists that internal controls need to be modified. – New lines, products, activities – unfamiliar situations, controls may be inadequate – Corporate restructurings – may be accompanied by staff reductions and inadequate supervision and segregation of duties. – Foreign operations – the expansion or acquisition of foreign operations carries new and often unique risks that management should address. To the extent practicable, mechanisms should be forward-looking, so an entity can anti cipate and plan for significant changes.Early warning systems should be in place to identify data signaling new risks. However, as with other control mechanisms, the related costs cannot be ignored. No entity has sufficient resources to obtain and analyze completely the information about all the myriad evolving conditions that can affect it. It is often difficult to know whether seemingly significant information is the beginning of an important trend, ore merely an aberration. The risk-assessment process is likely to be less formal and less structured in smaller entities than in larger ones, but the basic concepts of this internal control component should be present in every entity, regardless of size.Risk assessment in smaller entity can be particularly effective because the in-depth involvement of the CEO and other key managers often means that risks are assessed by people with both access to the appropriate information and a good understanding of its implications. Action plans ca n be devised and implemented quickly with limited number of people. They can then follow up as needed to ensure that the necessary actions are being taken. CHAPTER 4: CONTROL ACTIVITIES Control activities are policies and procedures, which are the actions of people to implement the policies, to help ensure that management directives identified as necessary to address risks are carried out.Many different descriptions of types of control activities have been put forth, including preventive controls, detective controls, manual controls, computer controls and management controls. Following are certain control activities commonly performed by personnel at various levels in organizations. – Top level reviews – Reviews are made of actual performance versus budgets, forecasts, prior periods and competitors – Direct functional or activity management – managers running functions or activities review performance reports – Information processing – A var iety of controls are performed to check accuracy, completeness and authorization of transactions. Data entered are subject to edit checks or matching to approved control files. Physical controls – Equipment, inventories, securities, cash and other assets are secured, physically, and periodically counted and compared with amounts shown on control records. – Performance indicators – Relating different sets of data – operating or financial – to one another, together with analyses of the relationships and investigate and corrective actions, serve as control activities. – Segregation of Duties – duties are divided, or segregated, among different people to reduce the risk of error or inappropriate actions. Control activities usually involve two elements: a policy establishing what should be done and, serving as a basis for the second element, procedures to effect the policy. But regardless of whether a policy is written, it must be implemen ted thoughtfully, conscientiously and consistently.A procedure will not be useful if performed mechanically without a sharp continuing focus on conditions to which the policy is directed. It is essential that conditions identified as a result of the procedures be investigated and appropriate corrective actions taken. Along with assessing risks, management should identify and put into effect actions needed to address the risks. The actions identified as addressing a risk also serve to focus attention on control activities to be put in place to help ensure that the actions are carried out properly and in a timely manner. Control activities are very much a part of the process by which an enterprise strives to achieve its business objectives. Control activities serve as mechanisms for managing the achievement of that objective.Such activities might include tracking the progress of the development of the customer buying histories against established timetables, and steps to ensure accura cy fo the reported data. Controls over information systems Two broad groupings of information systems control activities can be used. The first is general controls – which apply to many if not all application systems and help ensure their continued, proper operation. The second category is application controls, which include computerized steps within the application software and related manual procedures to control the processing of various types of transactions. Together, these controls serve to ensure completeness, accuracy and validity of the financial and other information in the system.General controls commonly include controls over data center operations, system software acquisition and maintenance, access security, and application system development and maintenance. These controls apply to all systems – mainframe, minicomputer and end-user computing environments. Application controls are designed to control application processing, helping to ensure the completen ess and accuracy of transaction processing, authorization and validity. Particular attention should be paid to an application’s interfaces, since they are often linked to other systems that in turn need control to ensure that all inputs are received for processing and all outputs are distributed appropriately.Controls over system development requiring thorough reviews and testing of applications ensure that the logic of the report program is sound, and that it has been tested to ascertain that all exceptions are reported. To provide control after implementation of the application, controls over access and maintenance ensure that applications are not accessed or changed without authorization and that required, authorized changes are made. The data center operations controls and systems software controls ensure that the right files are used and updated appropriately. The relationship between the application controls and the general controls is such that general controls are nee ded to support the functioning of application controls, and both are needed to ensure complete and accurate information processing.The concepts underlying control activities in smaller organizations are not likely to differ significantly form those in larger entities, but the formality with which they operate will vary. Further, smaller entities may find that certain types of control activities are not always relevant because of highly effective controls applied by management of the small or mid-size entity. An appropriate segregation of duties often appears to present difficulties in smaller organizations, at least on the surface. Even companies that have only a few employees, however, can usually parcel out their responsibilities to achieve the necessary checks and balances.Controls over information systems, particularly general computer controls and more specifically access security controls, may present problems to small and mid-size entities. This is because of the informal way in which control activities are often implemented. CHAPTER 5: INFORMATION AND COMMUNICATION Every enterprise must capture pertinent information – financial and non-financial, relating to external as well as internal events and activities. The information must be identified by management as relevant to managing the business. It must be delivered to people who need it in a form and timeframe that enables them to carry out their control and other responsibilities.Information is needed at all levels of an organization to run the business, and move toward achievement of the entity’s objectives in all categories – operations, financial reporting and compliance. Information is identified, captured, processed and reported by information systems. The term â€Å"information systems† frequently is used in the context of processing internally generated data relating to transactions, such as purchases and sales, and internal operating activities, such as production p rocesses. Information systems sometimes operate in a monitoring mode, routinely capturing specific data. In other cases, special actions are taken to obtain needed information.Keeping information consistent with needs becomes particularly important when an entity operates in the face of fundamental industry changes, highly innovative and quick-moving competitors or significant customer demand shifts. Systems support strategic initiatives. The strategic use of information systems has meant success to many organizations. Using technology to help respond to a better understood marketplace is a growing trend, as systems are used to support proactive rater than reactive business strategies. Integration with operations. The strategic use of systems demonstrates the shift that has occurred from purely financial systems to systems integrated into an entity’s operations.These systems help control the business process, tracking and recording transactions on a real-time basis, often inc luding many of the organization’s operations in an integrated, complex systems environment. The effect of integrated operations systems is dramatic, as can been seen in the just-in-time (JIT) inventory system. The systems themselves order and schedule arrival of new materials automatically, frequently through the use of EDI (electronic data interchange). Many of the newer production systems are highly integrated with other organizational systems and may include the organization’s financial systems. Acquisition of technology is an important aspect of corporate strategy, and choices regarding technology can be critical factors in achieving growth objectives. Decisions about its selection and implementation depend on many factors.These include organizational goals, market-place needs, competitive requirements and, importantly, how the new systems will help effect control, and in turn be subject to the necessary controls, to promote achievement of the entity’s objec tives. It is critical that reports contain enough appropriate data to support effective control. The quality of information includes ascertaining whether: – Content is appropriate – Is the needed information there? – Information is timely – Is it there when required? – Information is current – Is it the latest available? – Information is accurate – Are the data correct? – Information is accessible – Can it be obtained easily by appropriate parties?All of these questions must be addressed by the system design. If not, it is not probable that the system will not provide the information required. Communication is inherent in information systems. Internal In addition to receiving relevant data for managing their activities, all personnel, particularly those with important operating or financial management responsibilities, need to receive a clear message from top management that internal control responsibilities must be taken seriously. Both the clarity of the message and the effectiveness with which it is communicated are important. In addition, specific duties must be made clear. Without this understanding, problems are likely to arise.In performing their duties, personnel should know that whenever the unexpected occurs, attention is to be given not only to the event itself, but also to its cause. In this way, a potential weakness in the system can be identified and action taken to prevent recurrence. People also need to know how their activities relate to the work of others. People need to know what behavior is expected, or acceptable, and what is unacceptable. Personnel also need to have a means of communicating significant information upstream in an organization. Front-line employees who deal with critical operating issues every day are often in the best position to recognize problems as they arise.For such information to be reported upstream, there must be both open channels of communicati on and clear-cut willingness to listen. People must believe their superiors truly want to know about problems and will deal with them effectively. In most cases, the normal reporting lines in an organization are the appropriate communications channel. In some circumstances, however, separate lines of communication are needed to serve as a fail-safe mechanism in case normal channels are inoperative. Communication between management and the board of directors and committees are critical. Management must keep the board up to date on performance, developments, risks, major initiatives, and any other relevant events or occurrences.The better the communications to the board, the more effective it can be in carrying out its oversight responsibilities, and acting as a sounding board on critical issues and providing advice and counsel. By the same token, the board should communicate to management what information it needs, and provide direction and feedback. External There needs to be approp riate communication not only within the entity, but outside. With open communications channels, customers and suppliers can provide highly significant input on the design or quality of products or services, enabling a company to address evolving customer demands or preferences. Communications from external parties often provide important information on the functioning of the internal control system.Communications to shareholders, regulators, financial analysts and other external parties should provide information relevant to their needs, so they can readily understand the circumstances and risks the entity faces. Communication takes such forms as policy manuals, memoranda, bulletin board notices and videotaped messages, or transmitted orally. Another powerful communications medium is the action taken by management in dealing with subordinates. Managers should remind themselves, â€Å"actions speak louder than words†. Information systems in smaller organizations are likely to be less formal than in large organizations, but their role is just as significant. CHAPTER 6: MONITORINGCircumstances for which the internal control system originally was designed also may change, causing it to be less able to warn of the risks brought by new conditions. Accordingly, management needs to determine whether the internal control system continues to operate effectively. Monitoring can be done in two ways: through ongoing activities or separate evaluations. Internal control systems usually will be structured to monitor themselves on an ongoing basis to some degree. The greater the degree and effectiveness of ongoing monitoring, the less need for separate evaluations. Usually, some combinations of ongoing monitoring and separate evaluations will ensure that the internal control system maintains its effectiveness over time. It should e recognized that ongoing monitoring procedures are built in to the normal, recurring operating activities of an entity. Because they are perf ormed on a real-time basis, reacting dynamically to changing conditions, and are ingrained in the entity, they are more effective than procedures performed in connection with separate evaluations. Since separate evaluations take place after the fact, problems will often be identified more quickly by the ongoing monitoring routines. An entity that perceives a need for frequent separate evaluations should focus on ways to enhance its ongoing monitoring activities and, thereby; to emphasize â€Å"building in† versus â€Å"adding on† controls. Ongoing monitoring activitiesExamples of ongoing monitoring activities include the following: – Extent to which personnel, in carrying out their regular activities, obtain evidence as to whether the system of internal control continues to function. – Extent to which communications from external parties corroborate internally generated information, or indicate problems. – Periodic comparison of amounts recorded by the accounting system with physical assets. – Responsiveness to internal and external auditor recommendations on means to strengthen internal controls. – Extent to which training seminars, planning sessions and other meetings provide feedback to management on whether controls operate effectively. Whether personnel are asked periodically to state whether they understand and comply with the entity’s code of conduct and regularly perform critical control activities. – Effectiveness of internal audit activities. Separate evaluations While ongoing monitoring procedures usually provide important feedback on the effectiveness of other control components, it may be useful to take a fresh look from time to time, focusing directly on the system’s effectiveness. Scope and frequency. Evaluations of internal control vary in scope and frequency, depending on the significance of risks being controlled and importance of the controls in reducing the risks.Evaluati on of an entire internal control system – which will generally be needed less frequently than the assessment of specific controls – may be prompted by a number of reasons: major strategy or management change, major acquisitions or dispositions, or significant changes in operations or methods of processing financial information. The evaluation scope will also depend on which of the three objectives categories – operations, financial reporting and compliance – are to be addressed. Who evaluates. Often evaluations take the form of self-assessments, where persons responsible for a particular unit or function will determine the effectiveness of controls for their activities. Then, all results would be subject to the chief executive’s review.Internal auditors normally perform internal control evaluations as part of their regular duties, or upon special requests of the board of directors, senior management or subsidiary or divisional executives. Similarly , management may use the work of external auditors in considering the effectiveness of internal control. The evaluation process. The evaluator must understand each of the entity activities and each of the components of the internal control system being addressed. It may be useful to focus first on how the system purportedly functions, sometimes referred to as the systems design. The evaluator must determine how the system actually works. The evaluator must analyze the internal control system design and the results of tests performed.The analysis should be conducted against the backdrop of the established criteria, with the ultimate goal of determining whether the system provides reasonable assurance with respect to the stated objectives. Methodology can be qualitative/quantitative (benchmarking) Documentation. The extent of documentation of an entity’s internal control system varies with the entity’s size, complexity and similar factors. Many controls are informal and undocumented, yet are regularly performed and highly effective. An appropriate level of documentation makes the evaluation more efficient, it facilitates employees’ understanding of how the system works and their particular roles, and easier to modify.Reporting deficiencies Deficiencies in an entity’s internal control system surface from many sources, including the entity’s ongoing monitoring procedures, separate evaluations of the internal control system and external parties. A deficiency may represent a perceived, potential or real shortcoming, or an opportunity to strengthen the internal control system to provide a greater likelihood that the entity’s objectives will be achieved. One of the best sources of information on control deficiencies is the internal system itself. A number of external parties frequently provide important information on the functioning of an entity’s internal control system.In considering what needs to be communicated, it is necessary to look at the implication of findings. A seemingly simple problem with an apparent solution might have far-reaching control implications. Findings of internal control deficiencies usually should be reported to the individual responsible for the function or activity involved, who is in the position to take corrective action, but also to at the lest one level of management above the directly responsible person. This process enables that individual to provide needed support or oversight for taking corrective action, and to communicate with others in the organization whose activities may be affected.Where findings cut across organizational boundaries, the reporting should cross over as well and be directed to a sufficiently high level to ensure appropriate action. Providing needed information on internal control deficiencies to the right party is critical to the continued effectiveness of an internal control system. Protocols can be established to identify what informatio n is needed at a particular level for decision-making. Reportable conditions ( significant deficiencies in the design or operation of the internal control structure, which could adversely affect the organization’s ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements. SME ( more ongoing monitoring, less like to do separate (few people, notice quicker)