Public Procurement and Contract Administration in Nigeria

PUBLIC PROCUREMENT AND CONTRACT ADMINISTRATION Overview of Procurement Procurement is the acquisition of goods, works and services at the best total cost of ownership, in the right quality and quantity and at the right time. It also involves the acquisition of goods and services at the right place and from the right source. Public Procurement is the acquisition of goods, works and services by Government Ministries Departments and Agencies. In an effort to provide development and fulfil campaign promises, governments all over the world are involved in large scale procurement of goods, works and services. Public Procurement account for substantial part of most countries GDP. The establishment of good public procurement system is increasingly being viewed as measure of accountability and transparency. The responsibility of government to ensure transparency is also increasingly becoming a serious campaign issue. Public Procurement helps ensure the judicious use of public resources. An efficient Public Procurement System will ensure at all times government acquisition of goods, works, and services are done with due regard to:  · Economy;  · Efficiency;  · Fairness;  · Reliability; Transparency; and  · Accountability and Ethical Standards. Economy: This will ensure that the procuring entity obtain the best value for the money expended. Value may include more than price. It includes quality, and timely delivery of the goods or services. However, the ultimate aim of a sound procurement is to obtain the maximum value for money. Efficiency: A good procurement must be seen to be posi tive. It should be devoid of bottlenecks and other forms of inefficiencies. A good procurement system is devoid of protracted delays. It must be simple and swift. Fairness: A good system will ensure fairness to all bidders and will be impartial, consistent, and reliable. It will ensure level playing field to all contractors, suppliers and consultants. Transparency: Good procurement system establishes and maintains rules and procedures that are accessible and unambiguous. It is not only fair, but it is seen to be fair. Accountability and Ethical Standards: A system must ensure its practitioners obey the rules. It enforces the rules through a process of sanctioning those who neglect, disobey or bend the rules to gain certain advantages. The rules and procedures must be clear and unambiguous The process of establishing formal public procurement system in Nigeria started with the election of Obasanjo in 1999. It started with the establishment of Due process office under the Presidency. The Due process office was headed then by Mrs. Oby Ekwesili, the current Vice President of World Bank in charge of African Region. The Due process Office succeeded in saving billions of Naira according to the press release by the Agency. Public Procurement bill was passed by the two houses of the National Assembly and signed into law by the President in 2007. The Act provide for the establishment of Public Procurement Council and Bureau for Public Procurement to beheaded by a Director General. Nigeria public procurement Act was enacted in 2007. Overview of Contract Administration Contract Administration on the other hand involves all those activities which are performed with aim of promoting the smooth execution of contracts. Contract Administration starts from the time a contract is signed to the time a contract is closed. There are various forms in which a contract can closes: A contract can close when an operational certificate has been issued and the contractor collects the final payment under the contract. A contract can close if it is terminated and what is due to the either of the party (client or contractor) has been paid. A contract could be terminated due non performance by the contractors, due to failure of the client to fulfil obligations under the contract or due to events or happening beyond the control of the parties to the contract (force majeure). A contract can be discharged when there is a dispute. This can happen either amicably or through mediation through arbitration and adjudication or through the court. The court is usually the last resort in this kind of settlement. Most modern contracts proscribe mediation mechanism. Contract closure should be seen as part of the procurement process that assures that the employer gets what it paid for and contractor, payment for goods or services delivered. The Role of Regulation in Public Procurement A good regulatory framework is pre-requisite for an efficient Public procurement system. The role of policy formulation should be separate from policy execution and a mechanism for handling protests must be established. Any agency involved in any form of execution of public procurement should not be involved in regulating procurement. The Nigeria Public Procurement Act is however, somehow deficient in the area of separation of policy formulation, execution and regulation and protest handling mechanism. The Bureau is involve in giving no objection for contracts yet is involve enforcing compliance with the provisions of the Act. This vested the power of execution and regulation in the Bureau. The Bureau also through the council (where the DG is the secretary) is involved in policy formulation and handling of protest. A good example of separation of regulation, execution and protest handling mechanism is the Kenyan public procurement system. It incorporated the necessary separation of execution, policy formulation and protest handling mechanism. However, this has not prevented politicians in Kenya from abusing the procurement system. In 2004 all the procurement officials in the various MDA in Kenya were suspended to allow politicians recover the money they spent in election campaign. The various agencies under the Kenyan Act are: Public Procurement Oversight Authority The functions of the Kenyan Public Procurement Oversight Authority are: To ensure that the procurement procedures established under the Act are complied with; To monitor the public procurement system and report on the overall functioning to the Minister and also do the following functions: support the training and professional development of persons involved in procurement Issue written directions to ublic entities with respect to procurement including the conduct of procurement proceedings and the dissemination of information on procurements; and ensure that procuring entities engage procurement professionals in their procurement units. To initiate public procurement policy and propose amendments to the Act. To perform such other functions and duties as provided for under the Act Public Procurement Oversight Advisory Board Composition The Public Procurement Oversight Advisory Board shall consist of nine members appointed by the Minister approved by Parliament from persons nominated by the prescribed organizations and the Director-General. Functions To advise the Authority generally on exercise of its powers and the performance of its functions To approve the estimates of the revenue and expenditures of the Authority; To recommend the appointment and termination of the Director-General of the Authority Perform such other functions and duties as provided for under the Act. Public Procurement Administrative Review Board The Public Procurement Administrative Review Board, review complaints and make appropriate recommendation to the government. The Public Procurement Oversight Authority shall provide administrative services to the Review Board. Procuring Entities (MDA) It is the responsibility of Procuring Entities to comply with provisions of the Act. Specifically the Kenyan Act provides; What is being procured must be within the approved budget of the procuring entity and included an annual procurement plan Procurement undertaken by a procuring entity must be as per threshold matrix as set out in the regulations There is adequate segregation of duties in respect of procurement initiation, processing and receipt of goods, works and services. A public entity shall establish a tender committee, procurement unit and such other bodies as required under the regulations for the purpose of making such ecisions on behalf of the public entity as specified in the Act . Procurement Planning The first thing to do in procurement is, planning the process. It involves definition of the project scope and expected completion time. Specifically, the procuring entities need to identify the required works, goods or services to be procured. The procuring entities also need to determine the various procurement sequences. The procuring entity will selec t equipment packages and choose the method of procurement to use depending on the scope and complexity of the assignment. The following methods are usually used in procurement of goods, works and services (non-intellectual services): International competitive bidding (ICB) Limited international bidding National competitive bidding Shopping Procurement Plan should separate consultancy services, works, goods and supply and installation of plants and equipments. Procurement plan should address the following; How the procurement process should be handled (ICB,NCB, Others, Co-financing) Define the timing of each step in the procurement process (Each step, Each Package). It should also identify the procurement & implementation team The plan should also take in account the approvals process and delays that may occur. It should take into account all technical, staffing, legal and training etc. Procurement Steps There should be identification of needs. The list of goods, equipment, materials plants etc. Types of Works (Large, Small, Very Small) and aassociated Services. The procuring entity should also indentify the means of transportation, distribution and training. The plan should also take into account after sales service and warranty period. The steps include the advertisement of tenders. The World Bank require advert in G. D. Market and United Nation Business on-line. National competitive bidding requires advert in at least two nationally read newspapers. The process includes; Issuance of Bidding Documents Bid or Quotations Submission & Opening Bid or Quotation Evaluation Contract and Purchase Order Award. This will be preceded by contract notification, signature and effectiveness. Pre-contract Meeting Officials of the procuring entity involve in the procurement process should meet in order to: Understand their responsibilities and restrictions under the contract The role of the project manager should also be defined The various tests and other forms of quality control should be defined. Specific deliverables and special contract provisions should be explained. Monitoring and performance measurement should be understood and invoicing and payment procedures should be explained. Pre- contract meeting/discussion between the employer and the contractors are usually organised. At such meeting, the objective of the contract and its requirements are clearly defined. The contract effectiveness conditions are explained. Others issues to be discussed are: The project manager (from the employer) and contractors representative Organization and structures of the contractor’s implementation team. Implementation schedule and Reporting method Progress meetings, works certification and invoicing After the pre-contract discussion all grey areas are ironed out, the contract is signed by contractor’s representative with the power of attorney and the authorised representative of the contractor. Contract Effectiveness This will take place after the contract has been signed and following conditions have been fulfilled: Contractor provide performance guaranty and advance payment guaranty (if required) If the contract requires payment of advance payment, it has been paid If Letter of Credit is required it must be established The Letter of Credit must be confirmed (if funded by Nigeria government) or made operative through issuance of special commitment if World Bank financed contract or letter of guaranty if AfDB financed contract The employer must write a letter conveying the effectiveness to the contractor Letter of Credit Letters of Credit are guided by universal custom practice established by International Chamber of commerce and Industry based in Paris, France. It provides condition to enable parties to contract of sale living in different countries to make and receive payment for goods supplied. It start with a bank in the buyers country (opening bank) opening direct communication with another bank in the seller country (advising bank), through a correspondence bank (usually the negotiating bank). The opening bank will open either an irrevocable Letter of credit or a revocable letter of credit depending on the circumstance of the transaction. It is irrevocable because once established neither of the party can cancel it unilaterally before the expiration of the validity. Letter of Credit is said to be confirmed if in addition to the confirmation of the opening bank, another bank (say the negotiating bank also add its confirmation). Under LC for contracts financed by World Bank, LC’s are irrevocable but are unconfirmed. They are made operational when a special commitment is issued on it by World Bank. Incoterms 2000 Incoterms means International Commercial Terms published by International Chambers of Commerce (ICC), Headquarter in Paris. Incoterms was created in 1936 by ICC to facilitate international trade by providing uniform interpretation of trade terms. Incoterms are regularly updated to keep pace with developments in international trade. The latest is incoterms 2000. The scope of incoterms is limited to rights & obligations of parties to contract of sales as it relates to delivery of tangible goods. For example under the C terms, the Seller fulfils his obligation upon the shipment of goods. Once the good are shipped by the seller, under the C terms the buyer is obliged to receive the goods. The following are the various incoterms Group E: Departure {text:list-item} Group E: Main Carriage unpaid {text:list-item} {text:list-item} Group C: Main Carriage Paid {text:list-item} {text:list-item} {text:list-item} {text:list-item} Group D: Arrival {text:list-item} {text:list-item} {text:list-item} {text:list-item} {text:list-item} Terms of Payment There are terms of payment for various contracts. Terms of payment are usually specified in the bidding document or request for proposal (RFP). Under a project financed by credit from the World Bank, the following terms shall apply as follows; Schedule 1-Plant & Equipment from Abroad text:list-item} {text:list-item} {text:list-item} Schedule 2-Plant & Equipment from Employers Country {text:list-item} {text:list-item} {text:list-item} Schedule 3-Local Transportation {text:list-item} {text:list-item} Schedule 4-Installation Service {text:list-item} {text:list-item} {text:list-item} All payment must be made 45 days from submission of invo ice and invoice not paid more than 60 days will attract interest. Role of Project Manager and Contractors Representative: Project Manager The contractor must be notified of the Project Manager in writing. The Project Manager shall act and represent the employer at times during the validity of the contract. He shall give all instructions, notices, orders, certificates etc. He shall give approval and receives notices, instructions, information on behalf of the employer. Contractors Representative: The employer must be notified in writing with his CV attached. Contractor representative must be approved by employer. The contractors representative act and represent the contractor at all time during the validity of the contract, He received all instructions, notices, orders, certificates, approvals and communications. The contractor representative issues all notices, instructions, information and other communications on behalf of the contractor Monitoring and Evaluation Monitoring and Evaluation is an essentially part of contract administration. It is usually performed by project manager. Project Manager approves all designs and drawings for supply & installations contract etc. The project manager inspects & issue acceptance certificate before shipment. Proper monitoring ensures potential disputes are averted Invoicing and Payments Contractors and employers are partners. The contractors have goods/services or works required by the employer while the contractor want money from the employer. Contract won under international competitive bidding process give world-wide, most competitive price to the employer. Issuance of invoices and demand for payment is an obligation of the contractor while the employer has responsibility to pay for goods delivered and or services and works performed by the contractor. The format of invoicing and works certification should be worked out early to avoid employment of penalty clause. Progress Meetings Progress meeting is necessary aspect of large and complex contracts which takes longer time to complete. Progress meetings are held at regular intervals. It is usually held to monitor the progress of the contract implementation. At such meeting contract implementation progress are discussed and compared with the contract implementation schedule. Implementation problems are also discussed with a view of solving them. The objective is to ensure that the contract will be completed with requisite quality, on time and within budget. Some identified Contract Administration Problems in Nigeria Institutional problems like contracts enforcement and prolonged court procedures are serious impediment to smooth contract administration. Other common contract administration problems are: Contracts entered into with parties having little understanding of the contract terms. Ccontracts’ seen as ways of dispensing favours. Therefore, little attention is paid to qualification. Contractors in some cases do not employ qualified personnel to manage and execute contracts. It usually takes unnecessarily long time to issue sufficient Bonds and Insurances for the execution of contracts, due to stringent conditions. Inadequate monitoring by employers also affects smooth contract implementation. A common contract administration problem that has become very visible especially in Nigeria Power Sector is losing out other partners in JV or Consortium agreement Delay in making payment to the contractors due to inadequate budgetary provisions Employment of unqualified or incompetent sub-contractors Delays in opening LC’s and extension of LC’s & Form M. Misapplication of proceeds of advance payment by contractors Di spute in the interpretation of contract terms Delay in issuing Duties and vat exemptions certificate conveyance Difficulties in clearing goods in the ports and the poor state of the nation infrastructure Inconsistency in government policies and corruption of government officials Avoiding Dispute in contract implementation The best dispute resolution method is not to have disputed at all. However, if there is a dispute direct negotiations between the parties at an early stage could be helpful. If no solution is found through direct negotiation, establish in a letter the facts of which constitute the breach of contract to focus the problem on the issue under dispute In United Kingdom an alternative dispute resolution technique called â€Å"partnering technique† is being employed. Partnering starts with a workshop usually during the kick off meeting where expectations of parties (contractor and employer) are discussed and harmonised. A partnering agreement or charter is signed by the parties. Employer and contractor are expected to encourage their staff to achieve the charter. In some cases the employer and the contractor share offices in the spirit of the partnering. Dispute Resolution Adjudication Once a dispute cannot be resolved mutually between the parties, it can be referred to adjudicator by either party in writing with a copy to the other party. The adjudicator shall give his decision in writing to both parties. The decision of the adjudicator is not final. The name of the adjudicator and his CV is usually included in the bidding document. If a bidder has problem with a suggested adjudicator, he must indicate so in writing and suggest another adjudicator which must be accepted by the employer. Arbitration If either of the party is dissatisfied with the decision of the adjudicator, the dissatisfied party can write to the arbitrator. Either party may give the other notice to commence arbitration. The ddecision of arbitration are final and binding on all parties Arbitration Courts The Court of Arbitration of International Chamber of Commerce (Paris) is the most popular arbitration institute in the World. Other are; London Court of Arbitration and Allied Professional Society The American Arbitration Association in United State of American Arbitration Institute of Stockholm Chamber of Commerce based in Sweden. United Nations Commission on International Trade Law (UNCITRAL) – UN International Centre for Settlement of Investment Dispute (ICSID)- WB Change Orders and Price Adjustments Contracts are base on plans, designs, specification and quantities which are best estimates. Field conditions, revisions to original plan could cause the scope of the contract to change. Revisions caused by changes in expectation and technology may require change order. A â€Å"change order† is request for a change in the scope of a contract. It may be requested by either party to a contract. A â€Å"change order† signed by all the parties have the same authority as the original contract. For contracts financed by World Bank, change order is applied to changes in contract that is more than 5% of the contract sum. Under the World Bank procurement system, contract which exceed 18 months period should have provision for price adjustment. Contract Close Out Contract close out begins when the contract has been physically complete, i. e. all services have been performed and products delivered. Close out is completed when all administrative actions have been completed, all disputes settled, and final payment have been made. Materials and equipment to be handed over properly receipted. Contract close out is as important as contract award and contract monitoring. A check list of all services, products, etc. to be delivered in the contract should be kept in the contract file. Governance: Fraud, Corruption & Conflict of Interest Conflict of interest refers to a situation in which procurement official evaluate tenders involving companies in which they have direct or indirect interest. Fraud on the other hand includes misrepresentation or omission of facts to influence a procurement process or the execution of contract. It also includes collusion among bidders. corruption include offering, giving, receiving or soliciting directly or indirectly of anything of value to influence the action of a public official in the procurement process or contract execution. Governance: Identification of Corruption Some â€Å"red flags† in procurement process that indicate possibility of corruption include the following: Poor record keeping Deviations from procedures without written justification Poorly defined roles/responsibilities Absence of good internal control system â€Å"Red flags† can be exhibited by individuals involve in procurement and contract administration as follows: Extravagant lifestyle Excessive interaction with supplier(s) and contractors Too much secrecy Reluctance to delegate duties Keeping contact with certain suppliers exclusively Some â€Å"red flags† in a particular procuring entity are: Always the same suppliers competing & wining Reluctance of established supplier and contractors to bid for contracts in an entity Some â€Å"red flags† in contract administration Excessive cost overruns Excessive numbers of change orders (increasing cost) Payment of frivolous claims Governance: Corruption Contributing Factors& Known Signals Lack of competitive environment Lack of trained & competent procurement staff Widespread lack of trust & job security Permissive environment (no sanctions after established cases of fraud and corruption) Lack of good mechanism for handling protest & delays Known signals {text:list-item} {text:list-item} {text:list-item} {text:list-item} Case Study Case 1 An employer invited bid for the supply of one X-ray machine for the main hospital for delivery one month ex-stock within 2 months of Letter of Credit. In the bidding document, bidders were asked to quote price on CIP capital city by air in US dollars. Bidders were provided 60 days to submit bids. Six bids were opened publicly. All except one bidder quoted the price as solicited. One bidder quoted the price in French Francs. In its evaluation the employer rejected the bid as it did not comply with the currency provision. The employer proposed to award the contract to the lowest bidder as all the other bid are responsive. The contract will be financed under a credit from World Bank and the rejected bidder protested to the World Bank on the ground that World Bank permitted bids from any member country and currency and his bid was in fact the lowest. What should the World Bank do and Why? Case 2 In an agricultural project, an employer presented papers relating to an advance procurement of two bulldozers for World Bank financing retroactively. The employer/borrower claimed to have followed the World Bank ICB procedures. On review, it was noted that the General Procurement Notice (GPN) and Specific Procurement Notice (SPN) were issued, adequate time provided for the bidding, there was good response and award had been made to the lowest bidder. The only short-coming was the bids were opened by a government committee without inviting the bidder representative. Is the process valid under this circumstance? Case 3 You are the chairman of public procurement administrative review commission. A project includes the procurement of 10 tracks Dozers and excavators to be procured under a single package. The specifications stated the tracks should be powered by an engine with a minimum of 175 horsepower (SAE) at a rated RPM. Firm A offered its dozers with a 165HP. In the evaluation the committee consider the deviation as minor and awarded the contract to Firm A. Firm B

Are Science and Religion in Conflict?

Are Science and Religion in Conflict? Indeed,a conflict does exist between science and religion however the conflict is based on the lack of acceptance and vast misconceptions which members of either side are unwilling to let go of. The conflict between science and religion exists because there is a lack of congruence between the results achieved through scientific discovery and the beliefs required by a religion to follow. This has led to the formation of two extremes i. e. either accept faith and the doctrines required by faith to be observed or accept the rational methodologies of science.In an article published by â€Å"The Atlantic†, the author is of the opinion that solving the riddle that creates the conflict between science and religion is of utmost importance for the current generation. This is because of the reason that these two schools of thought are the most influential forces and guide the way we live our lives (Alfred). Science and religion since their inception have been in a state of continuous development. However this development has been in the opposite direction i. e. nitially science studied the literature provided by religion however with the development of scientific research, certain religious concepts remained unproven because they were considered â€Å"Abstract† by science. This has led to people accepting one side to be true and the other false (Alfred). There is a conflict between science and religion however this is because of the fact that people are hesitant to study both and stick to one side. This has led to the permanent housing of misconceptions in the minds of people and is adding fuel to the fire i. e. increasing the conflict between the two ways of life.The major reason behind the conflict between science and religion is the lack of acceptance of conclusions reached by either science or religion regarding a particular matter. If science put more light on the topic under discussion, religious scholars would de ny those facts based on the grounds that the research is â€Å"blasphemous† and contradicts basic religious principles. An article by the â€Å"Times† magazine states the Christian Church and other religions including Islam focus on key aspects of human creation such as the possession of a soul by every human being or the miracles performed by saints and â€Å"Men of God†.Science however focuses on new ways of quantifying and measuring human evolution; both the concepts create a conflict (Dan, 2006). Science has been able to prove the physical existence of emotions such as passion, anger by locating it in different parts of the brain. This contradicts with the principle followed by most religions regarding the presence of a soul in every human and how that soul is free from bodily functions etc.However acceptance of this is denied by religious scholars based on the grounds that the concept of the Afterlife is fundamental to most religions and the concept of the soul is greatly in congruence with the Afterlife (Dan, 2006). Scientific research should not be viewed as a threat to the fundamentals of a religion rather the studies should be perceived as being insightful i. e. the research further clarifies religious concepts rather than denouncing them. There are certain driving factors that govern the existence and acceptance of the conflict between science and religion.Upbringing, Education and Social behavior are some of the factors that lead to people in both the scientific and religious communities to accept that there indeed is a rift between science and religion. In an article by Elaine Howard of Rice University and Jerry Z. Park of Baylor University, they provided the results of a study they carried out which involved the selection of 21 American scientists who were considered to be among the elite of the time. They studied their attitude towards religion and deduced that all scientists i. e. hether a naturalist or social scientist, hav e different levels of acceptance towards the conflict that exists between science and religion. The acceptance is affected by their culture and extent of religious practice (Ecklund& Park, 2009). Since everyone needs something to believe in, scientists who do not belong to a strict religious background readily accept the conflict since they have devoted their life to one particular school of thought. This perception is formed after extensive research based on rational thinking and seeking proof of everything which makes scientists so skeptical about religious beliefs.Among scientists however there is a lack of acceptance towards a religion even if he/she is a believer. This is because of the perceived pressure they would receive if their peers in the scientific community were to discover this fact (Elaine, 2010). The only way to resolve the conflict is to accept religious diversity as well as the free discussion of scientific concepts without being judged as being blasphemous. It is through this open discussion that the misunderstandings that exist between scholars of both extremes be cleared.The ways the scientific concepts are taught in schools are one of the major causes of the conflict. Since the teachers do not have clear knowledge and understanding of the scientific concepts, they pass on inadequate information to the students attending. In an article named â€Å"First Year College Students’ Conflict with Religion and Science† issued by the Georgia State University, the author tells us that it is in the human nature to perceive oneself to be better than the rest. The general public tends to interpret and create their own perceptions regarding scientific concepts and religious beliefs.The self-interpretations lead to misconceptions which are major cause of the rift that exists between science and religion (Martin, 2008). The schools and teachers within those schools teach in a manner that fixes and restricts the brain of the student to think beyond what is thought. The rigid concepts become permanent with the passage of time which leads to the rejection of anything other than the closely held concepts. Science and religion develop over time, sometimes even complimenting each other. If a clear understanding of the advancements would not be obtained, there would always be room for misinterpretations.Therefore to remove the conflict at an elementary stage, teachers should encourage students to interpret scientific research however they should know what is right and what is not in order to correct the misconceptions when they arise. An Evangelist is a person who preaches faith based on his or her own perception about the beliefs fundamental to the faith. Christian evangelists have always been skeptical towards scientific concepts as well as theological theories about the creation of the world. Amos Yong carried out an analysis of various literary works related to the explanation of the conflict paradigm between science and religion.The findings were summarized in the article named â€Å"Science and Religion: Introducing the Issues, Entering the Debates – A review essay† and focused primarily on discovering ways to align the methods of the church with scientific methodologies (Yong, 2011). The study identified various conceptual frameworks that could be adopted which would align the thought process of the evangelist with scientific methodologies. Other measures that could be adopted include targeting the people lower in the hierarchy at the church. These people could be taught the concepts of science and how science can better explain religion (Yong, 2011).The only way to resolve the conflict that exists for evangelists is to align their religious beliefs with rational scientific methods. Since an evangelist is a strict believer in faith, the beliefs would always be fundamental however better scientific knowledge can help bridge the differences. Science is based on methods and the ration ale behind every phenomenon. Religion however on the other hand requires the believer to keep faith in the fundamental principles. Both present a different picture of the same thing and it is this difference in perception that has developed a conflict between science and religion.Science and Religion are two sides of the same coin. These two schools of thoughts add to each other rather than diverging. Religious concepts such as morality can be better understood through scientific research which helps understand and adhere to religion better. There is a connection of knowledge between science and religion which if strengthened is in the favor of the future of the human race. Science and religion have a point where the two schools of thoughts converge. One of the points is quality of being spiritual.Although scientists work on the basis of rationality, they still have a spiritual side which allows them to keep faith while exploring the horizons of science and reasoning. In an article titled â€Å"Science vs. Religion: What Scientists Really Think†, the author Elaine Ecklund states that even atheists have a certain level of spirituality within them. The spirituality may not necessarily be associated with keeping faith however there is a curiosity regarding the origination and formation of our plant and existence (Elaine, 2010). The spiritual side within scientists is promoted by their upbringing and education.The spiritual side makes them interested in religious beliefs. Through their scientific approach and belief in religious concepts, it makes it easier for them to focus on scientific research and proving religious concepts to be accurate (Elaine, 2010). Therefore spirituality leads to a better scientific reasoning approach to be adopted. Through religious involvement scientific research can be refined and complex questions can be answered. Morality and reality go hand in hand. Morality is the set of values and attitudes that are generally acceptable by a particular society for a particular moment in time.Religion requires a greater focus on displaying moral behavior. Morality can be better displayed by understanding reality and how it is affected by moral thinking. Morality is required by religion whereas reality is explained by science proving that there is a deeper link rather than a conflict. Through scientific reasoning we are able to deduce the right way to behave in a society. These studies can help assess what moral behavior is. The article â€Å"Religion vs. Science† outlines the scientific efforts to better understand moral behavior which helps us adhere to religious principles in a better way (Honner, 1994).Science is able to study all factors that affect behavior including societal norms, environmental conditions and personal feelings. By quantifying morality, we are able to develop a better understanding of what constitutes morality. This indicates that the relationship between science and religion is one of cl arification rather than a source of conflict (Honner, 1994). Therefore rather than thinking about a conflict being in existence, we should follow the results of scientific research and studies to better clarify religious beliefs.Through scientific research we are able to uncover and understand the abstract concepts that religion defines. Queries about our existence can be answered by a careful examination of religious concepts complimented with a thorough scientific analysis. In an article name God, creation, science, religion: the conflicts by Tom Chivers, the author tells us that scientist in order to deduce the actual age of the Earth moved to religious transcripts appearing in the Bible. Although the Bible did not provide dates however did contain information on the characteristics of the people at the time.This was a major input in the scientific breakthrough (Tom, 2009). The scientific declarations cannot be denied as they have been institutional to the development of the know ledge and understanding regarding the universe. By further considering the importance of religion we would come across certain questions that have been yet to be answered by scientific research. Through this connection we can uncover various mysteries concerning the universe and everything within it (Tom, 2009). People should develop a thorough understanding of the concepts of both extremes.Through this understanding we would be able to develop a much better connection between science and religion and resolve all mysteries which would give us a better understanding of who we are and why we exist. Referring to the first counter argument, it states that science and religion converge because a level of spirituality exists between the followers of the two extremes. The argument is refuted by the original thesis stating that although the spiritual level does exist however this would not lead to the convergence of ideas arising within the two schools of thoughts.The reason behind it is th e fact that there is a lack of acceptance of conclusions by scholars of both the extremes leading to a never ending conflict. Referring to the second counter argument, it states that science and religion add to each other in way that science leads to a better understanding of moral behavior which is a pre-requisite for religious believers. However the original thesis refutes this argument by saying that although the concepts add to each other however there are vast misconceptions in the minds of the followers of both science and religion.These misconceptions come in the middle and cause the conflict to extend rather than reaching a resolution point. Referring to the final counter argument, it states that there is no conflict between the fields because religious beliefs and knowledge acts as a basis of scientific research and discovery. This argument is challenged by the original thesis in a manner that although this can be the case however people classify themselves as being either religious or scientific. Due to this classification, the connection between science and religion cannot be established.References Alfred, N. (n. d. ). Religion and Science. Retrieved on October 4th, 2011 from http://www. theatlantic. com/magazine/archive/1925/08/religion-and-science/4220/ Dan, C. (2006). God vs. Science. Retrieved on October 4th, 2011 from http://www. time. com/time/magazine/article/0%2c9171%2c1555132%2c00. html Elaine, H. (2010). â€Å"Science vs. Religion† discovers what scientists really think about religion. Retrieved on October 4th, 2011 from http://www. washingtonpost. com/wpdyn/content/article/2010/05/28/AR2010052801856. tml Ecklund, E. , & Park, J. Z. (2009). Conflict Between Religion and Science Among Academic Scientists?. Journal for the Scientific Study of Religion, 48(2), 276-292. doi:10. 1111/j. 1468-5906. 2009. 01447. x Honner, J. (1994). Science vs. religion (II). Commonweal, 121(16), 14. Retrieved from EBSCOhost. Martin-Hansen, L. (2008). Firs t-Year College Students’ Conflict with Religion and Science. Science & Education, 17(4), 317-357. doi:10. 1007/s11191-006-9039-5 Tom, C. (2009). God, creation, science,

Constitutional Criminal Procedure Assignment Example | Topics and Well Written Essays - 750 words

Constitutional Criminal Procedure - Assignment Example Furthermore, Felonies can be defined as the criminal offence which is considered to be a serious illegal performance from legal law of the United States. Misdemeanors can be stated as the criminal offences those are less serious from the US criminal law viewpoint. Moreover, the prevailed case scenario i.e. keeping illegal amphetamines comes under the Felonies offences. According to the federal government legal law, the convicted people in the prevailed case can be charged under Harrison Act of 1914. 38 Stat. 785, the Marihuana Tax Act of 1937 and Drug Abuse Prevention and Control Act of 1970.21 U. S. C. A. 801et Seq. (841, 844 and 823) along with Uniform Controlled Substance Act: 1910, 1990 and 1994 (Scheb and Scheb II 271-274). To a certain extent, a person can keep or manufacture the amphetamine medicine because it is also used for curing certain diseases for which a person is allowed to hold 5 grams of amphetamine. However, in doing so, the person should hold a license or permissi on or prescription from the government or doctor. Furthermore, if the person is found to be not having any valid license or permission or exceeding the permissible level of possession then the person can be termed as guilty. The person found guilty under these Acts can be charged with penalty or imprisonment under the US legal law (Scheb 271-274). Application of the Law According to the defined acts and laws under the US legal law, the detained people in the presented case can be charged or convicted with penalty or imprisonment because they did not have any proper license or permission from the government. This is because a large number of capsules of prohibited amphetamines were found in a plastic bag from Jimmy Jaffers when the search was conducted by the police (Scheb and Scheb II 480-492). The discussion of the presented case is illustrated with a related case example stating about the charges and the tenure of the imprisonment for a convict caught under the amphetamines posses sion act. The identified case was put into trial on 13 September, 1988 where Boyd Barksdale was the defendant. In this case, it was observed that Boyd Barksdale was caught by the police while serving amphetamines to a person. In that raid, police recovered a 0.38 caliber Taurus revolver along with 250.7 grams of amphetamines as well as 0.18 gram of paraphernalia from the car. Subsequently, the offenders had been charged under the â€Å"Title 21, United States Code, Section 841(a)(1) and Title 18, United States Code, Section 2† because they had violated the legal law enacted by the US government. Furthermore, when Boyd Barksdale proved to be the culpable person, he was sentenced to seventy two months of imprisonment (Justia, â€Å"968 F.2d 1216: United States of America, Plaintiff-appellee, v. Boyd Barksdale, Defendant-Appellant†). In keeping with the example case, the convicts Harry Hampton and Jimmy Jaffers in existing case can also be charged with the similar tenure of imprisonment or more along with other penalties. This is because Harry Hampton and Jimmy Jaffers were caught red-handed by the police in the raid and both were found with amphetamines crossing the permitted levels that can be possessed by a person in terms of grams along with certain equipment that can be used for manufacturing the drug. Furthermore, they can also be charg

Euthyphro by Socrates Assignment Example | Topics and Well Written Essays - 1000 words

Euthyphro by Socrates - Assignment Example According to â€Å"Eutyphro By Plato† (2011), Plato and Euthyphro start talking about piety when Euthyphro brings up the fact that he is prosecuting his father for the murder of a domestic servant who had, in a state of drunkenness, murdered a field worker (par. 33). Plato was mainly concerned about this because he was about to be indicted with impiety. According to â€Å"Eutyphro By Plato† (2011), Plato contended that he was being prosecuted by the state for having corrupted the youth (par. 10). The concept of holiness takes such precedence in this conversation because, at length, Socrates is trying to understand why Euthyphro is bringing a charge of murder against his own father—especially when nowadays, probably what Euthyphro’s father did would be considered manslaughter, but that’s beside the point. The real point is that Socrates draws out this singular question into a lengthy argument about the many and diverse opinions of the Gods—and how they would agree or disagree about certain matters depending upon their respective viewpoints. Why this is important is because we see that Socrates starts the conversation by trying to imply that it was wrong for Euthyphro to bring a charge against his father—when really he was trying to demonstrate an entirely different point to Euthyphro, which was that his logic was based more in opinion that in objectively made arguments and rational, logically-explained truths. III. Euthyphro’s Three Definitions and Socrates’s Three Refutations Euthyphro, at one point, says piety is doing what is right by prosecuting he who commits a wrong, whatever wrong it may be. Socrates then talks about levels of crime in terms of seriousness. One of the first times Socrates asks Euthyphro about what piety actually is, again, Euthyphro has a ready answer. According to â€Å"Euthyphro By Plato† (2011), â€Å"Piety†¦is that which is dear to the gods, and impiety is tha t which is not dear to them† (par. 57). Then they get into a whole discussion about whether the inverse arguments are true. By the third time Socrates asks Euthyphro’s definition about piety, Euthyphro basically gives up, to be brief. He states that he doesn’t really know how to describe what he means and that whatever understanding he had has left him. Mainly, it seems that what has happened here is that Socrates has ultimately stumped Euthyphro. Socrates’s logic was just too much for him to handle. That is why we see Euthyphro saying â€Å"Yes,† and â€Å"Certainly† so many times in the text. It’s almost certain that he is just agreeing so that Socrates will move on with his argument, almost childlike in the way that he tries to bait Euthyphro into trying to even dispute him. However, Socrates’s logic is unmatched, and these three times that Socrates refutes him just prove even moreso his brilliance and unabated sparkling wit. IV. Socrates’s Goal: How One Knows It, and The Way One Can Tell Socrates asks whether â€Å"the holy is beloved by the Gods because it is holy, or holy because it is the beloved of the Gods† (par. 110). When the question is put in reverse, Socrates basically argues both sides, that

Critically analyse the significance, both strategically and Essay

Critically analyse the significance, both strategically and operationally, of the use of databases in an area of administrative, or economic, or social activity 01292 - Essay Example A brief summary regarding the evolution of database in the commercial world has been included. Additionally, the use of databases and their contributions towards managing information has been analyzed. Modern day organizations irrespective of their type, size and nature of activities, depend heavily upon databases for managing the day to day information transmission needs. Accurate data recording and updating is crucial in achieving organizational success. Databases are largely maintained in organizations for tracking sales, movement of materials, maintaining invoices and accounting reports. Computerized networks and systems are essential for preparation and maintenance of databases (Watson and Hewett, 2006). Databases not only facilitate information storage but also assist in promoting the relationships that exists between employees, mangers and other external factors. Organizational databases are developed and maintained in a manner such that all related parties of the business can access it at any given time. Databases form an important source of information for taking managerial decision making. The manner in which an organization stores information determines how quickly they are able to perform tasks, provide information to clients and consumers and provide directions to employees. The most common types of databases which organizations use are Oracle, Microsoft Access, SQL, Paradox and DB2. The type of database an organization selects to maintain depends upon its requirements and nature of data (Hoffer, 2004). Broadly, databases can be of two types: desktop and server based database. Desktop databases are mainly related to single user applications. Server databases are based on multi user applications and are based on mechanisms which promote reliability and data consistency. Such databases require high performance servers and speedy network access. Hence

Integrated Case Study Analysis (Prediction markets at Google). Order

Integrated Analysis (Prediction markets at Google). Order 1111879 - Case Study Example It also aims to find if the product will be successful in the market. The case study actually involves the idea of Bo Cowgill, who is an employee of Google, who joined Google in 2003 after finishing his undergraduate degree in public policy in Stanford. The basic aim of the project was to find improved ways to utilize the huge amount of information, which was at the disposal of the company. Friedrich Hayek and the Iowa Electronic Markets had tried to harness this potential amount but had failed initially to implement this idea. The main problem identified in the employees was the lack of non-monetory motivation. The employees were not interested in earning extra money but wanted to be recognised in the organisation. Thus the HR aspect of Maslow’s Heirarchy of needs can be identified as one of the main issue in this case study. Another issue that cropped up was the high involvement of the employees in the prediction market that hampered the work output of the employees. The report is case analysis based on the prediction market of Google. In the case study, there are several problems related to different domains of management and those have been identified in order to come up with a suitable solution. The different problems identified have been segregated into different parts pertaining to their respective domains such as marketing, finance, human resource, etc. In the end, each of the problems have been analysed in order to find an appropriate solution for each of them. All these solutions have been discussed keeping in mind the success of Google Prediction Markets (GPM) as an effective product for the general public at large. The case study is an in depth discussion of the Google Prediction markets from the origin of the idea and the implementation of the concept into a successful product. We are all aware of Google Prediction market or the idea of a prediction market in general. They are very similar to stock market where there is the

Youth Work in Schools Research Methodology Essay

Youth Work in Schools Research Methodology - Essay Example al, 2008, 63). Much more specifically, however, the authors attempt to better understand how and to what degree youth work can affect learning outcomes of margenalized and disengaged students, including the so-called â€Å"quietly disengaged† that may not frequently the central topic of educational research (Morgan et. al, 2008, 2), because of the lack of their obvious need when compared to other similarly marginalized students. In particular, this work attempts to dissect many of the ‘soft’ educational outcomes that may be improved or affected by youth work, such as â€Å"raising self-esteem, increasing young people’s confidence, building relationships, challenging values and beliefs etc† (Morgan et. al, 2008, 46). These outcomes, though obviously incredibly important for the healthy development of young people in any educational environment, can be a difficult target to track or put political will into because of the lack of measureable objectives. This research attempts to uncover the degree to which youth work can be effective in achieving these soft outcomes, while simultaneously understanding how youth work, an informal educational tool, can be integrated into the formal educational environment of schools. ... Furthermore, qualitative analysis gives the researchers the ability to use the findings of educational professionals in their own words, which obviously helps generate increased validity and a more thorough understanding of the subtleties and complexities involved in the research (Cohen, et. al., 2000, 31). The researchers used a soft form of coding, whereby they would group similar types of responses together and attempt to give their reader a good idea of majority or frequently cited opinions, often to be immediately followed by a few specifics either paraphrased or given in full quotation. When describing the first question of interviews, for instance, the researchers said that â€Å"while the youth workers launched into a straightforward response by outlining their work the schools perceived ‘informal’ education in quite a different light while those from Youthreach understood it in the context of a programme that was, in the first instance, divorced from schoolâ₠¬  – giving a characterization of frequent responses, followed by analysis, and finally specific examples which are not quoted here (Morgan et. al., 2008, 70). Obviously one significant issue with this type of qualitative analysis is that it grants the researcher incredible amounts of leeway in characterizing results, and deciding where to put emphasis: this can be either beneficial, focusing on small ideas of great importance, or detrimental, such as possibly ignoring or under-representing important trends or frequent responses. This research piece used a wide variety of different qualitative research methods: â€Å"In-depth interviews with key informants from youth work, schools and Youthreach; A worksheet/questionnaire for young people with experience of informal practices in formal settings; Focus

Identify a researchable problem in long term care using practical Assignment

Identify a researchable problem in long term care using practical examples and citing from literature. The problem refers to whether a patient's DNR status should deny them emergency treatment - Assignment Example A DNR does not become an obstacle in the way of most medical treatments like dialysis, surgery, chemotherapy etc. However, any emergency procedure which would consist of intubation or CPR is not allowed and patients with DNR status are denied that. Though each state in the US has differing rules and regulations, both CPR and advanced life support are not performed if there is an explicit DNR request confirmed by law. It is considered important that â€Å"a full discussion of the DNR order should be undertaken† (Norman, 2010) before advancing to surgery. But the way things are done is different in the prehospital settings and in many US states, a DNR order is not followed during the period when a patient is being transferred to the hospital from the site of trauma. Prehospital medical personnel in such cases starts resuscitation measures and does not deny a patient proper cardiac life support based on intubation and CPR. In contrast to Canada and US where DNRs are respected in healthcare setups by doctors and nurses, it is claimed by a Jordanian medical student that there is no concept of DNRs in Jordan and rest of the Middle East and also the family is denied the right to observe resuscitation in the OR. It is always tr ied to save a patient’s life even if emergency measures taken antagonize the patient’s will (Yousef, cited in Jimenez, 2009). There are some conditions specified by the US law when a patient’s DNR status should not deny them emergency treatment. This is when, among other conditions, there is sufficient evidence suggesting cancellation of the DNR order. Also, when a patient him/herself wishes for resuscitative or emergency measures or he/she is not in a state to make a conscious decision and it is requested by a family member to initiate emergency procedures, the DNR form is ignored (New York Department of Health, 1999). However, if a patient shows a DNR personally or

Asepsis Essay Example | Topics and Well Written Essays - 1250 words

Asepsis - Essay Example Asepsis is targeted at eliminating the possibility of infection while anti-sepsis is the use of chemicals to destroy germs already in the body or wound (Markovitch, 2005). UK’s National Health Service (2009) on Asepsis Surgery The United Kingdom National Health Service (2009, p. 3) defined asepsis as â€Å"the prevention of microbial contamination during invasive procedures or management of breaches in the skin’s integrity.† Literally, asepsis means â€Å"without microorganisms† (UK National Health Service, 2009, p. 3). Further, the NHS pointed out that an aseptic technique â€Å"ensures that only uncontaminated objects/fluids make contract with sterile/susceptible sites, minimizing the risks of exposure to potentially pathogenic organisms† (United Kingdom National Health Services, 2009, p. 9). In contrast, the â€Å"clean technique is a modified aseptic technique where the basic principle of an aseptic technique is used and clean gloves, clean fie ld and non sterile solutions are used† (United Kingdom National Health Services, 2009, p. 3). Based on the United Kingdom National Health Service (2009, p. 4-7), we can derive twelve principles followed in aseptic surgery. The first principle is the principle of non-touch or the principle that even if the hands are washed, the hands must not touch the sterile equipment or the patient. Non-touch can be achieved by using forceps or sterile gloves (United Kingdom Health Service, 2009). The second principle is the preparation of the equipment, environment, and patient for the aseptic procedure. This can involve cleaning and drying the patient body areas that will be affected by surgery. It also means ensuring that equipment and solutions are sterile and undamaged before use. According to the United Kingdom National Health Service (2009), any equipment including gloves that are contaminated must be discarded and replaced before use. The third principle is the use of â€Å"sterile of sterile equipment for the procedure, which has been stored appropriately until use† (United Kingdom National Health Service, 2009, p. 5). The fourth principle is the â€Å"avoidance of direct contact with the susceptible site† (United Kingdom National Health Service, 2009, p. 5). The fifth principle is â€Å"effective hand hygiene† that involves the decontamination of the doctors hands with an alcohol hand rub and most importantly with observation of a twelve-step procedure for hand decontamination adopted in 2008 (United Kingdom National Health Service, 2009, p. 5-6). The sixth principle is correct handling by doctors of sterile gloves: only the wrist end must be touched and the outer surface of the gloves must not be contaminated. The seventh principle is maintaining asepsis all throughout the medical procedure like surgery. The eighth principle is the use of appropriate clothing. The United Kingdom National Health Service prescribes, for example, that clini cal staff must have â€Å"sleeves that are short or rolled back, no wrist jewelry/watches, no false nails and no stoned rings† (United Kingdom National Health Service, 2009, p. 5). The ninth principle is the use of effectively cleaned equipment and appropriate personal protective equipment. The tenth principle is the separation of wastes between domestic and clinical wastes. The eleventh principle is

Psychology and New Technology Program Essay Example for Free

Psychology and New Technology Program Essay ABC Corporation has made a decision to purchase a new technology program for their employees. Because this technology program is new, employees ranging from age 17- 70 needs to be train. Training must be complete with six months. Before training is implement, four fundamental principles of adult education, including psychological, sociocultural, biological, and cognitive must be analyze. Because of the age range it would feasible to divide the employee into two groups. First group is Young learners (YL) age group 17-25 and the second group is Adult learners (AL) age group 26-71. The AL group will require multiple sessions because of the number of employee in this group. Before training begins, both groups must prepare for learning, therefore an open discussion regarding the new technology program, training plan process and how it will affect the employees will be discuss, this discussion will gain support and full participation from the employees. After analyzing both groups, the biological factor for the YL group will not have a strong impact. Most young learner between the ages of 17-25 is computer knowledgeable and is familiar with the 21st century social media and is open for change with new technology. YL group would benefit from Web-Based Training (WBT) instead of the traditional classroom forum. Many young leaners prefer a teaching method that would keep them engaged, and eager. WBT is the delivery method for the YL group. The adult learners (AL) ages 26-70 may not be a computer literate and would benefit from the traditional classroom approach. The AL group would require the adult educator to have patience, slow lecturing, plenty of hands on exercise, and frequent breaks. Hands on exercise are a memory factor that would benefit the AL group two months after been train. Most adults learners tend to forget what they have learned. Information that goes into adult leaner memory is memorize if the learner practices remembering the information soon after he or she learns it. Psychological factors deals with individuals’ way of thinking and learning. Separating the groups would allow the employees to learn and collaborate within their age group. Developing two groups will allow the learners to relate to each other, and feel comfortable learning. Training both groups together would be challenging for the adult educator as well as the employees. The possibility of redundant questions would slow down the class, which could result in less participation. Cognitive factor is the process of obtaining knowledge through experiences. The Adult learner (AL) is in charge of their own learning. They focus on what will advance their career and life circumstances. The Young learners (YL) rely on others to tell them what they should learn. Both groups learning environment has an impact on how well they comprehend the new technology program. The YL group would benefit from a self pace, web base training module or a stimulation module with active interaction of practical and theory scenarios. Each module will require an assessment and a passing score of 90% or higher to advance to the next module. This learning style would allow the YL group to continue to make use of 21st technology. The AL group would not benefit from web base training. Most adult learners are not comfortable learning new technology, in this case the employees does not have an option. The AL group who is not adaptive to change would find it challenging to learn a new technology program via a computer; this would be an internal factor that may take time to overcome. The job of the trainer is to make the learner apart of the learning process, by asking for volunteers, or asking experiences related questions. The AL groups are concern with why and how to apply this new technology. Sociocultural deals with how adults deal with individual learning and how learning takes place. Dividing employees into separate groups will be beneficial at the end of training. Both groups can relate to their own learning team. The YL group want experience classroom group interaction with their team. Web-based training (WBT) is similar to distance learning. There will be online discussion, and e-mail dialogue. The AL group will build possibly new relationships, interact more, discuss challenges, and success. In conclusion, in order for the ABC Company to be effective with the new technology program, the recommendation is to divide the employees into separate groups, and categorize them as Adult Learner (AL), Young Learners (YL). This approach would be beneficial from the adult learner perspective and applying the four fundamental principles, simplifies the training plan and the assurance that training will be complete successfully within six months. Afterward employees will be able to apply the new concepts, and best practices of the new technology program.

Psychology Theories for Celebrity Worship and Fandoms

Psychology Theories for Celebrity Worship and Fandoms ATHYNEA BURCHALL Outline and Evaluate what psychological research has shown about celebrity worship and intense fandom. What do you think are the real world implications? The topic of celebrity worship and intense fandom was once a media interest but this new phenomena is now a focus of psychological investigation and has been researched into by social; psychologist. This assignment is going to look into why people form parasocial relationships with celebrities sometimes with people they have never met. Intense fandom can be described as â€Å"Fandomis a term used to refer to a  subculture  composed of  fans  characterized by a feeling of sympathy and camaraderie with others who share a common interest. Fans typically are interested in even minor details of the object(s) of their fandom and spend a significant portion of their time and energy involved with their interest, often as a part of a  social network  with particular practices† wikipedia  [1] Celebrity worship is the idolisation of a celebrity or a group of celebrities, and therefore goes hand in hand with fandom, as groups of individuals come together in their worship of a specific celebrities or idols. Most of the time this fascination with their idols is a harmless activity hobby or past time however sometimes it can develop into an obsessive disorder coined as Celebrity Worship Syndrome (CWS). The term CWS first appeared in an article â€Å"Do you worship celebrities?† by James Chapman 2003 in the Daily Mail. â€Å"Celebrity worship syndromeis an obsessive-addictive disorder in which a person becomes overly involved with the details of a celebritys personal life. Psychologists have indicated that though many people obsess over glamorous  film,  television,  sport  and  pop  stars, the only common factor between them is that they are all figures in the public eye. The term Celebrity Worship Syndrome is in fact a misnomer.† Wikipedia [2] Gibson in her study goes on further to explain â€Å"Much research has been conducted about who engages in celebrity worship and what drives the compulsion. Celebrity worship for purely entertainment purposes likely reflects an extraverted personality and is most likely a healthy past time for most people. This type of celebrity worship involves harmless behaviours such as reading and learning about a celebrity. Intense personal attitudes towards celebrities, however, reflect traits of neuroticism. The most extreme descriptions of celebrity worship exhibit borderline pathological behaviour and traits of psychoticism. This type of celebrity worship may involve empathy with a celebritys failures and successes, obsessions with the details of a celebritys life, and over-identification with the celebrity. Gibson (2009)[3] Psychological research done in this area by Mc Cutcheon, Lange and Houran developed a scale on which to assess the level of obsessive behaviour a fan was exhibiting known as the Celebrity Attitude Scale. Mc Cutcheon from this study suggested that people who scored lower on the scale were â€Å"involved individualistic behaviour such as watching, listening to, reading and learning about celebrities whilst the higher levels of worship are characterized by empathy, over-identification, and obsession with the celebrity. Mc Cutcheon (2002)[4] In another study by Mc Cutcheon, he developed the absorption-addiction model to try and explain cases of celebrity worship. The study found a lack of personal identity and life fulfilment in a person’s life contributed to psychological absorption into a celebrity’s life, and could then develop into more extreme and obsessive behaviour, to try and sustain this identity that they have formed in relation to someone else. Later research done in the UK done by Maltby (2003) used a larger sample of participants for his study; found that there were 3 dimensions or levels to celebrity worship. Entertainment social, Intense personal and Borderline pathological. â€Å"Entertainment social refers to a normal degree of interest in the life of a favourite celebrity. It is manifested by, for example, a desire to discuss the celebrity with friends, and agreement that learning about the celebrity through magazines or newspapers represents â€Å"having a good time.† â€Å"Intense personal† celebrity worship involves the feeling of a strong personal â€Å"connection† with a celebrity. It is manifested by, for example, a feeling that the celebrity is a faultless soul mate, about whom the individual has frequent thoughts. Finally, â€Å"borderline pathological† worship is arguably the most detrimental form. It is manifested through a variety of bizarre beliefs such as a shared secret code through which the individual can communicate with the celebrity, a belief that the celebrity would come to help the individual in times of distress. North and Sheridan (2007)[5]. There have been various reasons attached to why celebrity worship happens, mass media has been blamed as celebrity stories are bombarded constantly by the media, via TV, magazines, and the internet, and even reputable newspaper high lighting celebrity gossip as front line news. â€Å"When we are incessantly being exposed to figures through any medium, par asocial interaction can be fostered, which is the building of an imaginary relationship between audience and the figure (Keas, 2008).[6] DNA has also been cited as a reason behind celebrity worship. â€Å"Fischoff, who has academically studied the cult of celebrity, says the very need to find an idol and follow him is programmed into our DNA.†Whats in our DNA, as a social animal, is the interest in looking at alpha males and females; the ones who are important in the pack, says Mischief. We are sociologically pre-programmed to follow the leader, he says, and notes that we are biochemical sitting ducks for the Hollywood star system; even the stars themselves get caught up in the mystique.† ABC news [7]. Also with one in three relationships now starting via the web may be social fragmentation can be contributing factor as well, â€Å" In today’s individualistic world, perhaps fantasy relationships with celebrities are easier to form than the real one Harrison,† (2006).[8] Statistics done by Ramanires in 2011 found that 1/3 of the worlds population is afflicted with some form of celebrity worship and this number is growing. What are the implications of these phenomena in everyday life? Fans who are addicted or obsessed with their idol will spend most of their time, energy, and money on following their celebrity, whether on-line, via magazines, papers or in person to find out new information, meet them, or find out what they are doing, in order to have a sense of knowing their celebrity and following their lives to be apart of the celebrity life themselves. This is detrimental to their own lives because a substitute for their own lives and is not real. It is instead of concentrating on productive activities and forming real relationship dint heir own lives. Fans are also willing to spend a lot of income on fan memorabilia, CD’s, downloads, and other promotional material. Aronowitz agrees, but also says entertainment media is at least partly to bl ame for creating the monster known as the celebrity super fan. The whole Hollywood spin machine works together to create images that are impossible for any of us to live up to. They purposefully set us up to admire and even covet something we can never have†¦. when we are completely vulnerable, they sell us the image even harder from headlines that titillate us with celebrity secrets, to the books, diets, cosmetics, foods, jewellery, and clothes that promise well be closer to the ones we adore. Aronowitz.[9] . However Houran argues â€Å"that people who worship celebrity at low level tend to be happier, more outgoing and more amiable as it is a form of social bonding, stress reduction, escapism and entertainment (Harrison, 2006)[10]. In addition, social mutual support and strong companionship can be found belonging to a Fandom group. Where fans can meet new friends with same interest through conventions, the fans club meeting or Internet, feel a sense of acceptance, support a nd belonging they don’t feel anywhere else in their lives, where they have a common interest and have something in common straight away so can communicate and form relationships easily. Like most things theres a dimensional approach here; there are some people who are fascinated by celebrities’ lives, but also involved in meaningful activities and relationships in their own lives, and for these people star watching is usually a harmless diversion, says Hollander This idolisation of celebrities and wanting to be like them as role models can have both positive and negative implications. Due to the exposure of the media a celebrity’s life is completely on display, showing the negative behaviours as well as the positive ones, such as smoking, taking drugs and drinking. Prior to Marilyn Monroe, a stars life was hidden from the public. But now, instead of a glossy ideal, we see celebritys ugly messes, including their drug and alcohol abuse, which, for many who admire these people, translates into a very dangerous message, says Aronowitz.[11] A survey done by Downing () â€Å"shows that many teenage girls confessed to changing their own opinions because of the influence of a celebrity, some even admitted to smoking after viewing smoking in movies; the same may be true for drug and alcohol use. Roughly half agree that their own peers drink or smoke cigarettes because they see their idols doing it. The survey revealed that most adolescent com pletely wants to look or going as far as plastic surgery and act like famous people. Moreover, nearly 60 percent of teens said they wanted to pierce a body part or get a tattoo because a celebrity has. And 77 percent believe that when a star loses weight, they would also do the same and loss weight. Downing ()[12]. A lot of picture found in magazines and on the internet of celebrities have been air brushed and the celebrity have had tanning, make up and hair done by professional artists. Fans try and imitate their idols, even though they do not look like this naturally in real life, and the fans will go to extreme lengths to copy them. There have been links to celebrity worship and anorexia and cosmetic surgery in teenage girls. This might explain why eating disorders are prevalent amongst teenagers to date. For some people, they are willing to undergo plastic surgery in virtue of imitating their favourite celebrity’s outlook. They believe they can have a better life like the celebrity if they look like the celebrity (Hareyan, 2006).[13] However it can be argued that then celebrities can be positive role models as well and therefore celebrity worship can have positive implications. For example living a healthy lifestyle, highlighting a cause and decreasing a stigma attached to issues suc h as Brooke Shields bringing post natal depression into the spot light. Many celebrities have used their popularity and fame to motivate people or to change their behaviour to be more positive. A Taiwanese celebrity, Chen Jian Zhou launched â€Å"a project named ‘Love Life’ to promote the important values of loving life. To date, there have been more than a hundred artistes join this project to promote ‘I Love Life’† (Wang, 2010)[14]. Giles also argued â€Å"the adoration of celebrities as role models or idols has been prevalent for many years and it can be argued that it is normal and a part of identity development within childhood and even adolescence† (Giles et al 2004)[15]. However there have also been psychological implications of celebrity worship. It starts to be mentally harmful to someone when a person starts to substitute idolising their celebrity for real life and real relationship, as they can lose focus on their own lives and became obsessed with a fantasy world escaping their reality. In North study in 2007 he found that celebrity worship can be associated with depression, social dysfunction, anxiety, stress, negative and reports of illness. Maltby also stated that celebrity worshippers have a lower psychological well-being than non-worshippers. â€Å"Though low levels of celebrity worship (entertainment-social) are not associated with any clinical measures, medium levels of celebrity worship (intense-personal) are related to fantasy proneness (approximately 10% of the shared variance), while high levels of celebrity worship (borderline-pathological) share a greater association with fantasy proneness (around 14% of the shared variance) and  dissociation  (around 3% of the shared variance, though the effect size of this is small and most probably due to the large sample size) These finding suggests that as celebrity worship becomes more intense, and the individual perceives having a relationship with the celebrity, the more the individual is prone to fantasies.† Wikipedia [16] Some fans are so obsessed that it becomes dangerous to themselves and the celebrity. For example â€Å"a dozen of Michael Jackson’s fans committed suicide after his death. One of them barely survived, yet he killed himself anyway as he wanted to be with Michael† Thompson, ( 2009)†[17]. However Aronowitz argues A lot of these people who fall deeply into celebrity worship are just abnormal pathology waiting to happen. The fact that it comes out in the form of idolization of a particular celebrity is less important than recognizing the pathology was there all along. And if it was not focused on a celebrity it would be foc used on something else, but it would still be there.[18] Aronowitz Conclusion Celebrity Worship and intense Fandom although has recently been researched by Psychologist I feel more investigations are needed into the implications of this growing phenomena as the research is based on small sample sizes, and mostly done in the UK and US. As statistics state this has become a worldwide phenomenon, which is only going to increase. Also mental health issues for the more extreme cases needs examining as the implications for these can negative and even dangerous. I feel mild forms of celebrity worship and intense fandom is harmless and can even be beneficial. As long as it doesn’t take over your life and a person is still participating in their own lives and reality. http://psychology.about.com/b/2009/09/01/the-psychology-behind-celebrity-worship.htm Abanes Richard. â€Å"Celebrity Worship.† Religions of the stars: What hollywood believes and how it affects you. n.eds. Minneapolis: Bethany House. 2009. Print. Alexander, Jeffrey C. The Celebrity-Icon. Cultural Sociology 4.3 (2010): 323-336. SocINDEX with Full Text. Web. 29 Oct. 2013. Downing, Alexandrea. Calista Flockheart And Britney Spears: Celebrity Culture And Its Role In Shaping Adolescent Identity. Conference Papers American Sociological Association (2004): 1-12. SocINDEX with Full Text. Web. 30 Oct. 2013. Hollander, Paul. Michael Jackson,tghe The Celebrity Cult, And Popular Culture. Society 47.2 (2010): 147-152.SocINDEX with Full Text. Web. 29 Oct. 2013. North, Adrian C., and Lorraine P. Sheridan. Death, Attractiveness, Moral Conduct, And Attitudes To Public Figures. Omega: Journal Of Death Dying 60.4 (2009): 351-363. SocINDEX with Full Text. Web. 29 Oct. 2013. Parkins, Wendy. Oprah Winfreys Change Your Life TV And The Spiritual Everyday. Continuum: Journal Of Medi a Cultural Studies 15.2 (n.d.): 145-157. SocINDEX with Full Text. Web. 31 Oct. 2013. http://abcnews.go.com/Health/Healthday/story?id=7941766page=2 Giles, D. C. (2004). Parasocial interaction: a review of the literature and a model for future research.Media Psychology. Maltby, J., Day, L., McCutcheon, L. E., Gillett, R., Houran, J., Ashe, D. D. (2004). Personality and coping: A context for examining celebrity worship and mental health. British Journal of Psychology, 95, 411428. Maltby, J., Giles, DC., Barber, L. McCutcheon, L.E. (2005). Intense-personal celebrity worship and body image: Evidence of a link among female adolescents.British Journal of Health Psychology, 10(1), 17-32. McCutcheon et al (2002). Are parasocial relationship styles reflected in love styles? Current Research in SocialPsychology, 7, 8293 North, A. C., Hargreaves, D. J. (2007). Problem music and self-harming. Suicide and Life-Threatening Behavior ,36, 582590. Sheridan et al (2006). Celebrity Worship, addiction and criminality. Psychology, crime and law. 13 (6) 559-571. Giles, D. C. (2004). Parasocial interaction: a review of the literature and a model for future research.Media Psychology. http://psychologicalgirl.wordpress.com/2013/01/02/the-psychology-behind-celebrity-worship/ References: Maltby, J., Giles, DC., Barber, L. McCutcheon, L.E. (2005). Intense-personal celebrity worship and body image: Evidence of a link among female adolescents.British Journal of Health Psychology, 10(1), 17-32. North, A.C., Sheridan, L. Maltby, J. Gillett, R. (2007). Attributional style, self-esteem, and celebrity worship.Media Psychology, 9(2), 291-308. http://psychcentral.com/blog/archives/2008/11/23/the-psychology-of-celebrity-worship/ Jump up^Do you worship the celebs? | Mail Online. Dailymail.co.uk. Retrieved 2012-07-11. Jump up^Do you have Celebrity Worship Syndrome? | Mail Online. Dailymail.co.uk. Retrieved 2012-07-11. Jump up^The Psychology Behind Celebrity Worship. Celebrities.knoji.com. 2010-07-24. Retrieved 2012-07-11. involved individualistic behavior such as watching, listening to, reading and learning about celebrities whilst the higher levels of worship are characterized by empathy, over-identification, and obsession with the celebrity. Jump up^McCutcheon, L. E., Lange, R., Houran, J. (2002). Conceptualization and measurement of celebrity worship. British Journal of Psychology, 93, 67-87. Jump up^Maltby, J., Houran, J., Lange, R., Ashe, D., McCutcheon, L.E. (2002). Thou Shalt Worship No Other Gods Unless They Are Celebrities. Personality and Individual Differences, 32, 1157-1172. Jump up^Maltby; McCutcheon, Lowinger (06/01/2011).Brief report: celebrity worshipers and the five-factor model of personality..North American Journal of Psychology13(2): Table 1. Retrieved 29 June 2013. Jump up^Moore, JD. (2006)Confusing Love with Obsession. Hazelden Books, Center City, MO Jump up^Why People Stalk Celebrities: johndmoore.net| retrieved 12-12-17 ^Jump up to:abhttp://www.uic.edu/depts/owa/stalking_profiles.html Jump up^http://www.nydailynews.com/entertainment/gossip/celebrity-stalking-victims-gallery-1.45896?pmSlide=1.89946 Jump up^http://bjp.rcpsych.org/content/176/3/206.full Jump up^http://psychologyofstalking.wikispaces.com/Typology+of+Stalkers ^Jump up to:abchttp://www.researchgate.net/publication/10935546_A_clinical_interpretation_of_attitudes_and_behaviors_associated_with_celebrity_worship/file/d912f50d5e0f69bca6.pdf Jump up^Maltby, J., Houran, J., Ashe, D., McCutcheon, L.E. (2001). The Self-Reported Psychological Well-Being of Celebrity Worshippers. North American Journal of Psychology, 3, 441-452. Jump up^Maltby, J., Day, L., McCutcheon, L.E., Gillett, R., Houran, J., Ashe, D. (2004). Celebrity Worship using an adaptational-continuum model of personality and coping. British Journal of Psychology. 95, 411-428. Jump up^Maltby, J., Giles, D., Barber, L. McCutcheon, L.E. (2005). Intense-personal Celebrity Worship and Body Image: Evidence of a link among female adolescents. British Journal of Health Psychology, 10, 17-32. Jump up^Maltby, J., Day, L., McCutcheon, L.E., Houran, J. Ashe, D. (2006). Extreme celebrity worship, fantasy proneness and dissociation: Developing the measurement and understanding of celebrity worship within a clinical personality context. Personality and Individual Differences, 40, 273-283. http://en.wikipedia.org/wiki/Celebrity_worship_syndrome [1] Wikipedia retrieved 17/4/14 from http://en.wikipedia.org/wiki/Fandom [2] Wikipedia retrieved 17/4/14 from http://en.wikipedia.org/wiki/Celebrity_worship_syndrome [3] Gibson (2009 retrieved) 16/4/14 from http://psychology.about.com/b/2009/09/01/the-psychology-behind-celebrity-worship.htm [4] . Mc Cutcheon (2002) McCutcheon, L. E., Lange, R., Houran, J. (2002). Conceptualization and measurement of celebrity worship. British Journal of Psychology, retrieved 17/4/14 from http://en.wikipedia.org/wiki/Celebrity_worship_syndrome [5] North, A.C., Sheridan, L. Maltby, J. Gillett, R. (2007). Attributional style, self-esteem, and celebrity worship.Media Psychology, retrieved 17/4/14 from http://psychcentral.com/blog/archives/2008/11/23/the-psychology-of-celebrity-worship/ [6] Keas 2006 [7] Fischoff, Ph.D., senior editor,Journal of Media Psychology, retrieved 17/4/14 from http://abcnews.go.com/Health/Healthday/story?id=7941766page=2 [8] Harrison 2008 [9] Aronwitz [10] Hollander, M.D., retrieved 16/4/14 from [11] Aronowitz, retrieved 17/4/14 from http://www.webmd.com/balance/features/new-age-celebrity-worship?page=4 [12] Downing, Alexandrea. Calista Flockheart And Britney Spears: Celebrity Culture And Its Role In Shaping Adolescent Identity. Conference Papers American Sociological Association (2004): 1-12. SocINDEX with Full Text. Web. 30 Oct. 2013. [13] Hareyn 2006 [14] (Wang, 2010 [15] Giles, D. C. (2004). Parasocial interaction: a review of the literature and a model for future research.Media Psychology. Retrieved 16/4/14 from http://psychologicalgirl.wordpress.com/2013/01/02/the-psychology-behind-celebrity-worship/ [16] Wikipedia retrieved 16/4/14 from http://en.wikipedia.org/wiki/Celebrity_worship_syndrome [17] Thompson 2009, [18] Aronowitz retrieved 17/4/14 from http://www.webmd.com/balance/features/new-age-celebrity-worship?page=4

Are Cell Phones Necessary? :: Technology Communication Essays

Are Cell Phones Necessary? Sifting through his latest screenplay on the way to class, Geoff Yetter ignores the muffled sound of a computer-generated rendition of Johan Pachelbel’s Canon in D coming from inside his book bag. â€Å"Porcupined onions,† he curses to himself. â€Å"I’ll call them back when I’m free.† Yetter, a senior film and video studies major at the University of Oklahoma, said that although he has a cell phone, it is only because he considers them to be a â€Å"necessary evil.† â€Å"At the risk of coming off as one of those ‘hippie’ types, I truly see a cell phone as a leash that ties you to a world that man shouldn't belong to,† he said. â€Å"No matter how much one tries, you can never escape anyone if you have a cell phone.† Over 110 million Americans own a cell phone, according to a study done by the Cellular Telecommunications Industry Association (CTIA). With an average of 46,000 new subscribers every day, CTIA experts project that in 2005 there will be over 1.25 billion cell phone users worldwide. Increasing numbers of college students are abandoning landlines in lieu of simply using their cell phones as their only contact number, said an Oct. 10, 2004 Wesleyan Argus article on the drop in dorm phone subscription rates at Wesleyan University. The article calls the drop so significant that landlines on campus â€Å"seem anachronistic.† In a school like Northeastern University,a fast-paced, career-driven school in a major metropolitan area, having a cell phone is almost a necessity for students. While there are many factors to consider when deciding to purchase a cell phone – convenience, price, minute plan, clarity of service, when it will be used, health risks– it comes down to a simple necessity of a convenience for most people, said the Argus article. â€Å"I have my cell phone to keep in touch with friends and family from home,† said Kirsten Baxter, a junior mechanical engineering major at Northeastern University. â€Å"My family lives on the West Coast so it would be long distance on a regular phone so I (set up) a cell phone plan with nationwide minutes.† Having a cell phone also makes more sense for her as a college student because with a landline she might have to set up a new number every time she moves in addition to it being obviously less portable, she said. Many newer cell phone models are multimedia devices with â€Å"telephone† merely being one of the features.

Scuba Diving Essay -- Art

Scuba diving is a sport in which you can lose yourself to the beauty of the underwater world and escape gravity for a short time. You can wander among kelp forests or swim with sleek noble sharks. You can find a fortune in Spanish ducats or lose yourself in the beauty of the underwater realm. Some may say though that diving is an extreme sport and that it is too risky for anyone, it's just for the wild hooligans. Scuba Diving is a safe and enjoyable hobby despite the small risk involved. Haven't you ever wondered what it was like to swim with the fish? Or see why all of those people would want to were all that funny looking gear and go under the water? The going below the water is little like being above the water. While underwater there are forces and laws that dictate how your body will respond to being under so much pressure. The first rule regarding the pressure water puts on the air spaces in your body is Boyles Law. It says that as the pressure increases on a given mass of gas the volume will decrease. This rule explains the popping sensation you fell when you go up in an air plain and the squeeze you feel as you go under water (The Skin Divers Bible 37, 41). Another law is Dalton's law of partial Pressure. It says that pressure of mixed gasses is equal to the pressure exerted by the individual gas. So if a mixture of gas is say 5% carbon dioxide then it would account for 5% of the total pressure of the gas, because of this law the concentration of harmful gasses must be less when you are under water otherwise you can be poisoned or experience the effects of the gas that would only occur at a higher concentrati! on at sea lev el (47). And the last major law that governs you while underwater is Henry's law. It simply s... ...eatures feel like they are being attack they will usually fight back with painful and even deadly consequences (PADI Adventures 208-211). With all the mystic surrounding the sport of scuba diving many people would never dream about taking a class to get certified, and those people don't know what they are missing. Those people that would never consider diving most likely have only seen the dangers and risks of diving, but they have never really looked into the safety precaution and quality of the instruction needed to go diving. I hope that anyone who had previously decided against Scuba diving reconsider their choice, because they are missing out on some awe inspiring views and spectacular adventures. If you do nothing else in your lifetime at least take an introductory class to Scuba diving. It may just show you how safe and enjoyable the sport actually is.

Article Rebuttal Essay

For the past 17 months, shown on every television news channel across the United States. The case of George Zimmerman, and the shooting death of 17-year-old Trayvon Martin. Like every year, the media will take a case and publicly turn the story into a circus. The rebuttal article for this paper is a story written by Oliver Knox of Yahoo.com titled, â€Å"Obama: Trayvon Martin could have been me 35 years ago.† Further discussion will analyze the reliability, credibility, and validity of the data used by Oliver Knox, and identify any logical fallacies in the argument. The article is about President Barack Obama making his first public comments on the George Zimmerman acquittal. The president stated that many African Americans believe the outcome and aftermath of the trial would have been different if Trayvon Martin had been white. The president later stated that when he first heard about this story, his thoughts said this could have been his son (Obama, 2013). Then getting more personal by saying this could have been me 35 years ago (Obama, 2013). By using personal experiences, the president discussed his life as a young African American dealing with racism in the United States. I find that the reliability, credibility, and validity of this article and author Oliver Knox highly trusted, convincing, and believable. News articles written and posted by Yahoo.com reports a straightforward message to their audience. Reporting stories down the middle, never too left or right with the occasional bias author either for or against a particular topic. Keeping political views down to a minimal. This particular article matches other similar articles written on the same news story. Second, Oliver Knox wrote the story on the statements and words of the president as he addresses the American public. Third, the genuine author of this story is President Barack Obama himself, Oliver Knox just wrote his statement. The audience that the president focused on in his address is the African American people. Using his own personal experiences, the president can relate to the ongoing outrage of the African American  public. President Obama feels the pain and disappointments of the outcome of the case. Because of this story first came out 17 months ago, many logical fallacies surfaced about this case. First, the media leaned toward a killing of an innocent young 17-year-old boy, minding his own business. Then showing a photo of this boy at the age of 12. Then here comes George Zimmerman, looking for trouble and looking for a fight by picking on a young African American boy. Would the story stay the same if George Zimmerman was African American with the same outcome, the public will never know what happened that night. Meanwhile, the story set the tone for future stories about this case. Raising the question about race possess anything to do with the incident between George Zimmerman and Trayvon Martin. The logical fallacies of this article happened when President Obama expressed his concerns and personal experiences with the American people. This incident could easily be him 35 years ago as a young person dealing with racism in America. Concern that African Americans think that this case developed on race. A belief in the legal system would have a different outcome if Trayvon were white. Even after juror number B37 came out stating that race had no issue to the outcome of the case. Both the jury and legal experts stated that Zimmerman and Trayvon made poor judgment the night, which led to the death of Trayvon. Statements by the jury referring the only reason for Zimmerman’s acquittal because the way the â€Å"stand your ground† law is written. This article also provided some good highlighted points. The president encouraged his audience to support and encourage the young people of this country by helping them achieve and succeed in life. To be more influential and guide them on the right track. If the young people do not have the support from family, friends, neighbors, and the community, who will help them stay on the righteous path (Obama, 2013). This news article written by Oliver Knox and other journalists in this country, reporting the feelings and concerns addressed by this nation’s leader. Stating the issue of racism still lives in the lives of some American people. Relating to his own personal feelings on racism and demanding change to overcome these barriers. So the people, as a nation will never see another George Zimmerman and Trayvon Martin case again. References Knox, O. (2013). Obama: Trayvon Martin ‘could have been me 35 years ago’. Yahoo New.com. Retrieved from http://news.yahoo.com/-obama–trayvon-martin-%E2%80%98could-have-been-me-35-years-ago%E2%80%99–180734663.html Millstone, K. (2013). Obama: Trayvon Martin ‘could have been me’. MSN News. Retrieved from http://news.msn.com/us/obama-trayvon-martin-could-have-been-me

Howard Street Jewelers Case Study Essay

1. The Levis overlooked several internal control concepts that could have prevented Betty’s embezzlement from the company. †¢ Segregation of duties: Betty had responsibilities in too many areas. She maintained the cash, the cash receipts, and the sales records for Howard Street Jewelers. This not only provided Betty with plenty of opportunity, but also gave her the means to conceal the theft. †¢ Authorization of transactions: Betty was able to put items on layaway without authorization from management. †¢ Physical controls: Cash should have been reconciled by management and cash shortages noted by management. The fact that the Levis were unaware of cash shortages indicates that there were poor physical controls when it came to cash counts. 2. In the first circumstance, in which the CPA was simply involved with the company’s tax returns, the CPA does not have any responsibility to pursue the matter as the CPA was not auditing the client. However, the cash shortages should have been brought to the owner’s attention as soon as they were noticed. A working relationship between an entity and the CPA is one of mutual trust and there would have been no harm in informing the owners that cash shortages were occurring. In the second circumstance, in which the CPA was responsible for auditing and compiling the company’s financial statements, the CPA would have to practice due diligence and investigate and gather evidence that fraud was occurring. If this was the case, then Betty would have been discovered before her fraud equaled 350,000 dollars. 3. In order to be successful at implementing internal controls, the Trubeys need an organizational structure and a control environment. I would recommend that they establish core values that they want practiced within their business and a way that those values can be communicated to the staff daily. For instance, during training, they can review those ethical values and implement a way to recognize those that practice those values at least once a month. This creates an understanding amongst staff that the company places a high value on ethics. The key internal control issues that the Trubeys will face while owning a jewelry store are physical controls, segregation of duties, and authorizations. The five control activities that I would recommend based on these issues are outlined and explained below: †¢ Duties should be shared amongst staff. Placing cashiers on an alternating schedule between selling and cashiering splits the responsibilities and  provides each staff member wit h the ability to assess the work of the others. This practice can reduce the opportunity for cash theft as it cannot be easily concealed. Even though Myrna would be head salesclerk as an owner of the business, she should also welcome staff to review her work to enforce a system of integrity. †¢ Transaction authorization should be required for any transaction over a certain amount deemed high risk by management. An example of this would be one sales clerk and one manager must sign the sales record to indicate that not only the sale occurred but that it was recorded appropriately. Returns should be authorized by a member of management as well. †¢ Cash should be controlled on a daily basis. A good system for this is to audit the register at the end of each employee’s shift. Any point of sale system will indicate the amount that is supposed to be in the register at the time of audit. The owners should establish a policy of rewarding cash counts that are exact, and reprimands for cash shortages or overages in excess of twenty dollars. This also eliminates the guesswork of who is responsible for any cash shortage and lets the employees know that their accuracy will be checked by a member of management. †¢ Deposits should be reconciled by a member of management. All deposits should require two signatures verifying the accuracy of the deposit total and that it was deposited to the bank. When verifying the deposit receipts, all figures should match what was recorded, including the date. †¢ There should be physical security for inventory items. In the case of a jewelry store, where inventory is highly priced, it should be locked away with keys and key control should be implemented. Other physical security items would include security cameras and physical inventory counts twice a year. These five internal control activities, if implemented, will give the Trubeys the opportunity to excel in their business. ​