Ethics and Internal Auditors

Professionalism, Ethical Codes and the Internal Auditor: A Moral Argument Mary Ann Reynolds ABSTRACT. This paper examines the case of the internal auditor from a sociological and ethical perspective. Is it appropriate to extend the designation of professional to internal auditors? The discussion includes criteria from the sociology literature on professionalism. Further, professional ethical codes are compared. Internal auditors’ code of ethics is found to have a strong moral approach, contrasting to the more instrumental approach of certified professional accountants.Internal auditors are noted as using their code of ethics to help resolve professional ethical dilemmas. Introduction Society grants professional standing to those groups which contribute to the well being of the broader society. Business experts in such groups as business ethics consultants and internal auditors lay claim to professional standing which if granted enhances both their credibility and marketability . But is this claim justified? Although business ethicists are beginning to debate this issue they presently lack a common body of knowledge or agreed upon expertise.As defined expert knowledge is one of the common criterion for professional definition their claim awaits the development of consensus (Cohen, 1992; Stark, 1993; and Dean, 1997) However a similar group, internal auditor’s have a fifty year history of moving to achieve this recognition. This paper will examine the justification of their claim to professionalism in light of current practice. Mary Ann Reynolds is assistant professor of accounting at Western Washington University. Her current research publications are primarily in the areas of ethics, and environmental accounting.This is of importance to society because internal auditor’s provide a peculiar service in that they contribute to the control of the integrity of financial information in a market economy. Public accountants, represented by the Americ an Institute of Certified Public Accountants (AICPA) have long held professional status based on their responsibility to audit publicly issued financial statements. Public accountants provide a range of service but are specifically licensed to perform the external audit of publicly issued financial statements.Internal auditors in contrast have no licensure requirement and practice within the corporation or organization that employs them. There may be great similarity in the work performed by these two branches of accounting. Internal auditors may perhaps be considered a subset of accounting and as such may be included under the professional rubric. However they may also be viewed as a particular class of business expert or consultant, not serving the public good and not necessarily adhering to standards or codes of conduct, in which case the claim to professionalism would not hold.However, as a result of the Foreign Corrupt Practices Act of 1977 corporations are required to maintain effective internal controls to prevent fraud and bribery of foreign officials. Internal auditors have been instrumental in providing this service as well as compliance audits to ensure meeting regulatory requirements. Society appears to expect a professional service even though licensure has not been required nor formally granted. The internal auditor serves an important link in the business and financial reporting process of corporations and not for profit providers but can they be considered professionals?Journal of Business Ethics 24: 115–124, 2000.  © 2000 Kluwer Academic Publishers. Printed in the Netherlands. 116 Mary Ann Reynolds Professionalism: A societal perspective Accountants perform agreed upon services within an orderly social and economic context. The claim to classify accounting, and auditing, as classical professions is based upon their relationship to society as a whole and the question of professionalism must therefore be studied not just in the context of a division of labor but, â€Å"as part of a network of social and economic relations (Dingwell, p. 2). Professions do, in fact, contract with society and a sociological level of analysis is thus useful in examining accounting practice (Fogarty, 1995). The functionalist perspective deriving from Parsons (1951, 1968) classic works in particular provides a useful explanatory model for understanding accounting in its social environment. Functionalists contend that society will organize to maintain itself and then various functions arise to preserve the stability of the social system.Anthropologists utilizing functionalism as a heuristic tool have identified four of the prerequisites to maintain society as: 1) shared cognitive orientations, 2) normative regulation of means, 3) effective control of disruptive forms of behavior and 4) communication (Aberle et al. , 1960). Accounting reports as an inherent part of the resource allocation process and can appropriately be viewed as commun ication as well as one of the control mechanisms (Reynolds, 1989). The functionalist perspective is chosen from among possible approaches such as taxonomic, neo-Weberian, or Marxist (Saks, 1988) as relevant to accountants.As Montagna (Freidson, 1973, p. 146) notes professional accountants are, â€Å"designers of order†. Accounting theory follows the basic assumptions of the functionalist perspective in that they contribute to accurate communication, control and the maintenance of order. Although work on professions following a functionalist foundation is continued by Moore (1970), some specific insight can be gained by returning to issues raised by Parsons and Hughes in earlier work. A range of criteria have been proposed as indicators of professional status in this society. Parsons focused on the function served, i. e. aintenance of order and control, while Hughes discussed licensure and certification as indicators Are internal auditors properly designated as professionals? This continuing discussion is emphasized by Wesberry’s (1989, p. 25) regretting that internal auditor’s cannot yet claim to â€Å"have arrived†, to unequivocally claim professional status. Further debate arises as questions about future directions for internal auditing indicate a wide range of possibilities. Opposite ends of the spectrum are expressed by an interview with Michael Hammer (1998) and a review of Israeli legislation (Friedberg and Mizrahi, 1998).In an interview published in the Internal Auditor, Michael Hammer encourages internal auditors to move to a consultancy position and to convince management that the consultant’s role is in fact the role in which the internal auditor adds value to the company. This contrasts to the prominence internal audits were recently accorded in Israel where the Knesset mandated that every public body or organization must have an internal audit. Thus we see the current debate as whether internal auditors are class ified as workers with a particular expertise, or as professionals?This discussion can be informed by reference to the sociology of professions and examination of the proposed profession’s ethical code. The author examines the unresolved claim of professional status for internal auditors and considers their development and use of a code of ethic as one type of supporting evidence. The specific case of the internal auditor is addressed by reviewing: 1) the internal auditor’s claim to professionalism based on their function in society, 2) criteria for professions, and 3) development of an ethical code.The paper is organized as follows: the examination is located in the societal perspective and then specific professional characteristics are reviewed. The third section discusses codes of ethics and compares elements contained in recognized professional accounting codes. Section IV discusses the internal auditors code in particular, the guidance for conflict resolution and f inally, the moral focus of the internal auditor’s professional ethics code is discussed. Section five is the conclusion. Professionalism, Ethical Codes and the Internal Auditor of societal mandate.Jackson (1970, p. 6) enumerates: craft, skills, intellectual training and the concept of duty with a service ideal and objective disinterestedness as criteria for distinguishing professions. Thus, for an occupation to become a profession it is considered one which is practiced by a few experts using special knowledge in a field which reflects issues of concern to society. Further, normative standards of practice are then set by the professional bodies. Evolving professional status within a society is additionally evidenced by development and adherence to a standard or code.Thus, the consideration of an occupation as professional or nonprofessional is based on an accumulation of critical discriminating characteristics ( Jackson, 1970, p. 23). To those noted above Schumpeter (1951) ad ds the consideration of monopoly power. Monopoly versus non monopoly is an indictor of the degree to which charter to practice has been granted to the profession by society. Characteristics of professions. Within the social model professions are seen as emerging to serve the public good and are granted status by society because of the functions performed.The basic issues presented above led to the development of proposed listings of common characteristics for professions. The listing used by Millerson (1964), and Kultgen, (1988), utilizes both traits and functions as characteristics and is therefore inclusive of the issues raised. The listing includes the thirteen primary characteristics found in Table I. The first five general characteristics are widely accepted as definitional in the professions literature, they are appropriately applied to public accountants and are not argued separately in this paper.Characteristics numbered six through ten deal more particularly with the relati onship of professional service, and the professional, to the society and these will be examined in detail below. Characteristics eleven through thirteen further define the relationship of the professional practitioner to the client that is served and will be briefly discussed here. Characteristic number eleven asserts a fiduciary relationship toward the client. This requirement that the highest standard of loyalty be met TABLE I Primary characteristics of professions 117 General 01.A profession involves skill based on theoretical knowledge. 02. The skill requires extensive and intensive training and education. 03. The professional must demonstrate competence by passing a test. 04. The profession is organized and it is represented by associations of distinctive character. 05. Integrity is maintained by adherence to a code of conduct. Relationship to society 06. Professional service is altruistic. 07. The professional assumes responsibility for the affairs of others. 08. Professional service is indispensable for the public good. 09.Professionals are licensed, so their work is sanctioned by the community. 10. Professionals are independent practitioners, serving individual clients. Relationship to clients 11. They have a fiduciary relationship toward their clients. 12. They do their best to serve their clients impartially without regard to any special relationship. 13. They are compensated by fee or fixed charge. As summarized in Kultgen, 1988, p. 60, headings added. in serving the principal is difficult to apply directly to either public accountants, whose first duty is to the public good, or to internal auditors hose duty of good faith is to their immediate employer. However both groups do acknowledge their duty to act in good faith which may fulfil the intent of this requirement even though the duty is not to a client per se. Characteristic twelve requires impartiality, construed by accountants as objectivity. Public accountants are bound by the requirement to maintain an objective and independent attitude. Internal auditors are also enjoined to maintain an independent attitude, thus meeting this characteristic. The last characteristic is met by public accountants 118 Mary Ann Reynolds be a profession.Courtemanche (1991) provides an historical argument in favor of such professional recognition. Internal auditors working within corporations have asserted their right to hold themselves out as professionals. This has been challenged by CPA professionals in public practice. The issue reached the status of legal debate and court cases in Florida and Texas supported the legal right of accountants working within corporations, rather than in public practice, to use the professional CPA designation if they have passed the CPA examination and met the qualifying criteria (Baker and Hanson, 1997).A logical argument can also be constructed with reference to the professional characteristics previously summarized. Examination of the characteristics will reveal whether the preponderance apply to internal auditors or not. The first five characteristics generally define professions and can be seen to apply to internal auditors as well as to the certified public accountants. However, primary characteristics six through ten are open to debate and will be examined separately for applicability to internal auditors and the question of their professional standing.A discussion of each of these characteristics follows. Is the service performed by internal auditors altruistic? This may be questioned for most professions in any but an idealized definition of the functions that are performed. However, the focus of this characteristic seems to be that services performed are services that cannot be done by the client him/herself and that service performance is not primarily for personal enrichment. Compensation is provided to professionals to enable them to continue to perform the service. If public auditors are eld to enhance the proper flow of accounting information in a capital market as a necessary service (Brown and Bradshaw, 1988), then by extension internal auditors may be held to enhance the accurate flow of information from inside the corporation to the external capital market. By extension this may be construed as serving the public interest. However, because they are directly employed by the corporation they may be said to provide the service as a by product with personal gain, through the receipt charging an audit fee.It is not applicable to internal auditors who receive salary. In addition to these thirteen primary characteristics Kultgen (1988) also notes these seven ancillary characteristics: 1) loyalty to colleagues, 2) regular professional development, 3) prestige based on guaranteed service, 4) use of individual judgment, 5) work is not manual, 6) profits are not capital dependent and 7) status is widely recognized. These seven ancillary characteristics reflect more on the professional practitioner as an i ndividual and less on function within society.Examining both sets of characteristics from a societal perspective, it is readily seen how the public accounting profession meets the criteria within this model and can therefore be held to maintain order and contribute to the stability of the society. Further, in granting the Certified Public Accountants, as professionals, exclusive license to practice society acknowledges their important role and grants a monopoly position. Professions contract with society and acknowledge their role and responsibility by establishing codes of conduct.The development of a formalized code has been seen as a necessary indicator of professionalism (Newton, 1982, and Loeb, 1984). Thus, society acknowledges the professions’ contribution to the public good and the professions acknowledge their responsibility to society. Professional accountants, as represented by the American Institute of Certified Public Accountants (AICPA), have held themselves to b e a profession and have accepted the obligations coincident with that designation.Certified public accountants (CPAs) conform to both the major thirteen characteristics and the seven ancillary characteristics and are commonly held to be professionals. However, Zeff (1987, p. 67) argues that their professionalism is, â€Å"diluted by rule dominated practices. † For the purposes of this paper the assumption will be made that public accounting, as practiced by CPA’s, is indeed a profession. Can this professional designation be extended to include internal auditors, as a branch of accounting, under the professional rubric?The research question specifically addressed in this paper is whether or not internal auditing, as a special case of accounting, can also be held to Professionalism, Ethical Codes and the Internal Auditor of salaries, as the primary goal. Thus, only partially supporting the claim to professional designation. Is responsibility assumed for the affairs of ot hers? This normally connotes an area of expertise held by the professional, essential to the recipient, about which advice is given.The recipient is not able to evaluate the information for him/herself. This is clearly the case with regard to the classic professions of law, medicine, and architecture (Kultgen, 1988). The public auditor is specifically employed to exercise professional judgement and offer an opinion as an expert. Therefore this can be considered applicable to the public auditor. However, the case cannot be extended to the internal auditor in this instance, as the client, i. e. the corporation, has its own accountants employed to generate the required accounting information and the internal auditor primarily serves an internal control function, even though accounting expertise may be needed and additional accounting advice may be sought. This control function serves the corporation directly and only indirectly serves society Is the professional service indispensable t o the public good? Public audits have been mandated by legally authorized bodies, thus recognizing that they are considered essential to the public good by allocating resources to them.With the public demand for the control of fraud evidenced by the Foreign Corrupt Practices Act of 1977 internal auditors became more active as a means of internal control, and fraud detection that was part of the proposed solution to protect the public interest (Lambert and Hubbard, 1989). Internal auditors, in their professional capacity, may be asked to design internal control systems and to assist in the construction of corporate codes of ethics (Peacock and Palfrey, 1991), thus, serving as an integral part of the overall control system and by extension may be considered indispensable to the public good.Is internal auditors’ licensing sanctioned by the community? Referring to the previous argument some level of public sanction is implied. However, licensure implies authority to license, 119 which must be granted by an authoritative body. In the case of Certified Public Accountants (CPA), state boards of accountancy are empowered by the respective legislatures to license public accountants practicing in the state. Internal auditors are not licensed by a legislative authority. Rather, they are certified by the Institute of Internal Auditors (IIA) upon successful completion of an experience requirement and a qualifying exam.No authoritative body claims jurisdiction over their activities. Within the corporation, however, internal auditors have responsibilities defined by the corporation and authority granted by means of a charter. This internal authority granting charter should be signed by the executive management and by the audit committee representing the shareholders (Ratliff et al. , 1988). In the context of an internal, company specific activity, this can be construed as granting professional right to practice by appropriate authority.This is not however, an authorit y granted by society nor does it extend beyond the charter granting corporation. This is, at best, a limited type of licensure as no monopoly is granted and certification is not required. Is the internal auditor an independent practitioner serving individual clients? The issue of the charter for internal audit departments is particularly relevant to this discussion. Internal auditors operate within the corporation by right of a charter establishing their rights and responsibilities and granting them authority to function ( Johnson, 1986).The charter establishes the internal audit department as an independent function which enables the internal auditor to operate as an individual professional serving a client. Although the client in this case is the corporation, the required independence of attitude and function can be seen to qualify the internal auditor as an independent practitioner. Examination of the applicability of the six ancillary characteristics to internal auditors contrib utes to the resolution of the question of professionalism. The six ancillary characteristics are specifically included in the code of ethics developed by the Institute of Internal Auditors.Thus, a preponderance of the characteristics, or 120 Mary Ann Reynolds punishments are structured to reward ethical behavior. Thus, the outcomes of professional behavior, whether moral or prudent, will enhance the public good. However, the Institute of Internal Auditors has chosen to emphasize high moral character. Article VIII of the IIA Code of Ethics specifically states that internal auditors should be ever mindful of their obligation to maintain a high standard of morality. It is useful to examine ethical codes and seek identification of common themes or components.A comparison by Kultgen (1988) of the American Association of University Professors; American Bar Association; American Institute of Certified Public Accountants; American Medical Association; American Psychological Association; Eng ineers Council for Professional Development; Institute of Electrical and Electronics Engineers; and Sigma Delta Chi (Society of Professional Journalists) found a number of common elements. The common elements noted include; loyalty to the client, employer, or institution; avoidance of conflict of interest or bribery. Competence, objectivity and honesty about qualifications were also universal.Additional themes such as respect for the territorial rights of colleagues and professional self-monitoring were also widely evidenced. The lack of regulatory oversight allowing self-monitoring, or a profession’s control over its membership and practice, is granted by society (Armstrong and Vincent, 1988). This ability to continue to be self regulated is one which the accounting profession in particular has vigorously defended. Another type of examination is provided by Harris and Reynolds (1992) with a specific comparison of the codes from various branches of the accounting profession.T his detailed comparison of the codes also focuses on dilemmas inherent within the various codes as well as, among various levels of society. An examination of the code of the internal auditors in comparison to the code of the AICPA reveals useful insights. Elements listed in the eight articles of the internal audit code include: honesty, objectivity, diligence, morality, dignity, organizational loyalty, independent mental attitude, competence, conformity to standards, confidentiality, full disclosure, continuing education, nonacceptance of criteria, cited are applicable to internal auditors in their own right.It is therefore, logical to extend the classification of accountants as professionals to internal auditors as professionals. To further legitimate this claim the Institute of Internal Auditors was formed in New York City in 1941, standards were established and a Code of Ethics adopted thus implicitly reflecting their acceptance of their responsibility to society. Examination of the code of ethics adopted may also shed light on their claim to professional status. The following section examines their code and compares it in part to the code adopted by public accounting professionals through the AICPA.Ethical codes: A comparison A profession’s mission and responsibility can be enunciated through the code of ethics to which it subscribes. Like other professions, internal auditors have developed and formally adopted a professional code. In the development of an ethical code there are two basic ethical viewpoints: 1) moral, 2) prudent, which may be adopted. Kultgen (1988) in his work on professions, distinguishes between these two approaches as follows: â€Å"Moral persons recognize the intrinsic value of each member of the moral community; merely prudent persons recognize only their own value and treat others as instrumentality’s. . . . Professional practices can be, â€Å"examined from the moral point of view, asking how they contribute to, or detract from the aggregate happiness and fair distribution of goods in the moral community (1988, p. 32). † Accountants are often viewed as utilitarian in approach and may thus be expected to choose the prudent approach. Examination of the AICPA code reveals that although the principles section in the introduction addresses moral components, the enforceable rules section of the code is predominantly a guide to practice. This is in contrast to the internal auditor’s code which is a guide to individual moral behavior.In a well organized society the rewards and Professionalism, Ethical Codes and the Internal Auditor gifts, and no commission of acts discreditable. This list encompasses both character attributes: honesty, dignity, morality, loyalty, nonacceptance of gifts and no commission of acts discreditable; and professional performance of duty attributes: objectivity, independent mental attitude, competence, conformity to standards, and full disclosure. Thus, the code gives clear indication of the personal qualifications perceived to be essential to perform the requisite public service in an ethical manner.With the emphasis placed on loyalty, dignity and morality the assumption can be made that this institute adopts a moral, rather than a prudent, view of ethical behavior. The emphasis in the internal auditor ethical code reflects an individual level of ethical behavior and decision making. The factor of voluntary compliance further indicates an individual level of ethics. Note that internal auditor’s membership is voluntary and members personally choose to subscribe to the higher duty. There is no societal enforcement if this duty is not met, the only enforcement is forfeiture of membership and certification (Loeb, 1984).The contrast with the AICPA code of conduct shows the AICPA code to have a more institutional focus. Rather than the specification of individual moral characteristics, forms of practice are discussed. The ethical code can be seen as directed to the firm of accountants rather than to the individual per se. The new AICPA code, as adopted in 1988, states positive principles about appropriate professional conduct and is goal driven (Meigs et al. , 1989). In contrast to the Institute of Internal Auditors code, the AICPA code may be viewed as adopting a prudent, or instrumental, ethical view.The AICPA code preamble and article II both express the professions’ responsibilities to the public interest. Here again, membership is voluntary and members commit themselves to honor the public trust and maintain professional excellence. Elements of the code in support of this include: objectivity, independence, scope and nature of services, compliance with standards, confidentiality, contingent fees, advertising and other solicitation, incompatible occupations and form of practice and name. Mention is also made of integrity. Integrity, however, is seen in the 121 context of professional judgment.The professi onal, by this standard of integrity, must be independent, not knowingly misrepresent the facts; and not subject his/her judgment to the judgment of others (AICPA, 1988). Again, the emphasis is on the professional performance of duties in the public arena and serving the public good. Further, Rule 501 enjoins members not to commit acts discreditable to the profession. Enforcement of the AICPA code takes several forms. Members can be censured by one of the designated review boards and membership in the AICPA revoked, the ability to practice before the SEC revoked, or the state license revoked.Licensure is granted by the state boards and revocation of the license goes through a state board procedure also. This constitutes a legal enforcement and the accountant would no longer be licensed to practice. Some of these contrasts between the AICPA and the IIA codes arise from structural differences. Namely, public auditors’ codes include structure of practice considerations such as ad vertising and contingent fees, and permissible firm names; that are not relevant to the internal auditor.Beyond structure, the basic difference evidenced is the AICPA emphasis on a practical, prudent, institutional approach, whereas the IIA emphasizes a moral and individual approach. This difference may in part reflect the varying degree of societal regulation within which the two groups operate. The societal regulation in turn may reflect the level of societal recognition and as internal auditing evolves and gains public recognition, regulation and possible licensing may follow. Examination of additional accounting professional codes provides further points of comparison.The Institute of Internal Auditors (IIA) code is the only code to call explicitly for the maintenance of personal dignity. Some commonalties emerge however, as both the Government Financial Officers Association (GFOA) and the IIA included: exercise of due care, or diligence, and loyalty to employer (Harris and Reyn olds, 1992). Both the governmental financial accountants and the internal auditors function in an environment where they are working as professionals, but within an entity 122 Mary Ann Reynolds on the externally issued financial statements (Lambert and Hubbard, 1989).That the internal audit profession is seen as a significant player in the societal move to deter fraud serves to legitimate their claim to professionalism. At the same time this may exacerbate conflicting loyalty problems. Clearly, the choice will fall on the internal auditor as an individual and it may be to this end that strong individual character has been emphasized in the IIA code. This conclusion follows from Kultgen’s statement that, â€Å"a valid professional ethic, therefore, is critical for the moral development of the individual practitioner (1988, p. 12). Resolution of ethical conflicts requires that the internal auditor recognize sources of harm or conflict and have some guidance on appropriate resp onse. Stanford (1991) recommends four sources of guidance. These are: 1. the IIA Code of Ethics; 2. the IIA’s Standards for the Professional Practice of Internal Auditing; 3. the IIA’s position paper on whistle blowing; 4. consultation with peers. Ratliff (Ratliff et al. , 1988) also suggests that guidance will be found in both the Standards and the Code of Ethics and Wallace (1986) emphasizes that the standards and code go hand in hand to provide guidance.A recent study by Seigel, O’Shaughnessy and Rigsby (1995) confirms that practicing internal auditors report using the code of ethics to guide their judgment on ethical issues in the performance of their professional responsibilities. Seigel et al. further conclude that the majority of internal auditors consider the primary purpose of the ethical code is to provide guidance. Internal auditors are indeed being given a special task. In the organizational structure of the corporation if the internal auditors repor t to the audit committee, as recommended, management may perceive them as adversarial.If fraud or inefficiencies are discovered both professional ethics and personal moral judgment will be needed to resolve conflict. Conflict also arises within the code itself. There is a basic conflict juxtaposing disclosure and confidentiality and rather than independently in society. Thus the adjuration to loyalty to the employer is appropriate. Professional conflict resolution: Guidelines The codes of ethics are adopted to provide guidance to the practicing professional. Kultgen (1988, p. 13) notes, â€Å". . . professionals, precisely as professionals, are confronted with serious conflicts of duty, and conflicts between duty and self-interest. One purpose for codes of ethics is to provide guidance for the resolution of conflict. The internal auditor faces possible conflict in the practice of his/her profession within an organization. Although independence, in theory, is established by the corp orate charter and is required by the code, it may be difficult to achieve in practice. Internal auditors faced with choices that may not appear beneficial to upper management or the organization may find it difficult to maintain an objective disinterestedness. Loyalty, an explicit component of the ethical code, may also present conflicts.The internal auditor may face a conflict between loyalty to the profession and professional standards as they are articulated in the standards and the code of ethics, and his/her employer. The interest of the firm in presenting information may not always be consonant with the interest of society to receive full disclosure of information as management seeks to protect strategic and proprietary information. Although internal auditors may be part of the management team they may also serve a control function on managerial activities, another source of potential conflict.Thus, even within the firm they may have conflicting loyalties (Lambert and Hubbard, 1989). Their obligation to the organization constrains them to safeguard the assets of corporation, minimize waste and inefficiency and watch for deliberate wrongdoing and conflicts of interest (Verschoor, 1987). As a result of the Report of the National Commission of Fraudulent Financial reporting (Treadway Commission, 1987) there is an increasing responsibility for the internal auditor to be active in identifying fraud leading to material misstatementProfessionalism, Ethical Codes and the Internal Auditor also loyalty and objectivity (see Harris and Reynolds, 1992, for a full discussion). Dilemmas arising from these juxtapositions are inherent in the statement of the code consequently the individual practitioner must ultimately turn to his/her own moral response for guidance and resolution. A further role suggested for the internal auditor is monitoring corporate codes of conduct. While this may well be an appropriate extension of internal auditors role it is in the nature of a c onsulting service not a professional accounting service.Indeed, as noted in the introduction, business ethics consultants are developing to advise organizations on ethical codes, problems and approaches to resolution (Dean, 1997). Internal auditors are well positioned to participate in this discussion, though it does not help to resolve the question of professionalism examined in this paper. 123 individual professional within a firm. The IIA code focuses on the morality and dignity of the individual and pushes code adherents toward the achievement of a professional ideal.Thus by noting the internal auditor’s development and use of a code of ethics, reviewing their relationship to the accounting profession and examining their function in society, their claim to professional designation can be supported. The preponderance of the evidence supports their status as professionals. References Aberle, D. F. , A. K. Cohen, A. K. Davis, M. J. Levy Jr. and F. X. Sutton: 1960, ‘The Functional Prerequisites of a Society’, Ethics 60 (University of Chicago Press). Armstrong, M. B. and J. I. Vincent: 1988, ‘Public Accounting: A Profession at a Crossroads’, Accounting Horizons (March), 94–98.Brown, G. R. and W. A. Bradshaw: 1988, ‘The External Auditor’s Pivotal Role’, CA Journal ( Jan/Feb), 46–52. Baker, J. D. and R. K. Hanson: 1997, ‘The â€Å"Holding Out†, Issue’, Internal Auditor (Feb), 62–67. Cohen, D. : 1992, ‘Resisting the Right Stuff: Barriers to Business Ethics Consultation’, Proceedings of the Academy of Management Annual Meeting, Las Vegas, pp. 155–159. Dean, P. J. : 1997. ‘Examining the Profession and the Practice of Business Ethics’, Journal of Business Ethics (Nov), 1637–1649. Dingwall, R. : 1983. The Sociology of the Professions, Dingwall and Lewis (eds. (Oxford Socio-Legal Studies, Oxford). Hammer, M. : 1998. ‘Just Do Itâ₠¬â„¢, Interview with M. Hammer in Internal Auditor ( June), 38–41. Harris, J. E. and M. A. Reynolds: 1992, ‘Formal Codes: The Delineation of Ethical Dilemmas’, Advances in Public Interest Accounting, 1–17. Fogarty, T. J. : 1995, ‘Accountant Ethics: A Brief Examination of Neglected Sociological Dimensions’, Journal of Business Ethics 14, 103–115. Friedberg, A. and N. Mizrahi: 1998. ‘Making History’, Internal Auditor (April), 71–75. Freidson, E. : 1971, The Professions and Their Prospects, Freidson (ed. ) (Sage Publications, Beverly Hills, CA).Jackson, J. A. : 1970, Professions and Professionalization (Cambridge University Press). Conclusion Accounting is acknowledged as a profession serving society’s needs. Examining both primary and ancillary professional characteristics shows the appropriateness of including internal auditors within this professional designation. Further, their code of ethics is similar to ot her professional codes and provides guidance to them in their professional practice. One purpose of profession’s codes of ethics is to legitimate the profession and publicize standards of conduct (Sawyer, 1991).Another is to provide guidance for ethical conflict resolution. The IIA Code of Ethics serves both of these purposes for its professional constituency. The code implicitly recognizes the responsibility extended to the profession by society. The code enjoins internal auditors to maintain both a high level of moral character and a high level of professional competence. As the role of internal auditors differs from the that of public auditors, so also their code differs. The AICPA is an institute that serves the public interest by monitoring the external exchange of financial information.Their code reflects the institutional perspective. The internal auditor practices as an 124 Mary Ann Reynolds and Techniques (The Institute of Internal Auditors, Altamont Springs). Reynol ds, M. A. : 1989. The Audit Function in Society: An Empirical Investigation, Doctoral Dissertation (University of Utah, Salt Lake City, Utah). Saks, M. : 1988, ‘Removing the Blinkers? A Critique of Recent Contributions to the Sociology of Professions’, Sociological Review 31(1), 1–21. Sawyer, L. B. : 1991, ‘Internal Auditing: Practice and Professionalism’, Internal Auditor ( June), 38–42. Schumpeter, J. A. 1951, Imperialism and Social Classes (Oxford). 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E. : 1984, ‘Codes of Ethics and Self Regulation for Non Public Accountants: A public Policy Perspective’, Journal of Accounting and Public Policy, 1–8. Meigs, W. B. , O. R. Whittington, K.Pany and R. F. Meigs: 1989, Principles of Auditing (Irwin, Homewood, IL). Millerson, G: 1964, ‘Dilemmas of Professionali sm’, New Society ( June 4), 15–16. Montagna, P. D. : 1971. ‘The Public Accounting Profession, Organization, Ideology and Social Power’, in Freidson (ed. ), Professions and Their Prospects (Sage Publications, Beverly Hills, CA). Moore, W. : 1970, The Professions: Roles and Rules (Russell Sage Foundation, New York). Newton, L. H: 1982, ‘The Origins of Professionalism: Sociological Construction and Ethical Implications’, Business and Professional Ethics Journal (Fall), 41–57.Parsons, T. : 1951, The Social System (The Free Press, Glencoe, IL). Parsons, T. : 1968, ‘Professions’, in D. Sill (ed. ), International Encyclopedia of the Social Sciences, XII (Macmillan and The Free Press, New York). Peacock, E. and S. H. Pelfrey: 1991, ‘Internal Auditors and the Code of Conduct’, Internal Auditor (Feb), 45–49. Ratliff, R. L. , W. A. Wallace, J. K. Loebbecke and W. G. McFarland: 1988, Internal Auditing Principles Wes tern Washington University, Department of Accounting, College of Business and Economics, WA 98225-9071, Bellingham, U. S. A. E-mail: MaryAnn. [email  protected] edu.

The Life of a Slave in the 1800’s

The Life of a Slave in the 1800’s Life as a slave was very difficult. As many as 4. 5 million slaves were working in Southern plantations in the early to mid-1800’s. There were two types of slaves; field slaves and house slaves. People think that being a house slave was easier but this proves that theory wrong. Slaves had terrible environments, were separated from family and friends, and were sometimes beaten to death. Whites knew that slavery was wrong and immoral. Though, it still continued.Being a field slave was not at all easy. A field slave worked from sunrise to sunset, but during harvest, they worked an eighteen-hour day. A field worker was out in the field when the first sign of light shone until it was too dark to see. Women field workers worked the same hours as men. Pregnant women were expected to work until the child was born, and after the child's birth the woman worked in the field with the child on her back. Field workers lived in tiny huts with dirt for a floor.These small huts gave absolutely no protection against the cold winter winds. Slaves slept on rough blankets inside the hut. After a day on a cotton plantation the slaves got in a line to have their cotton weighed and receive their daily food. The minimum amount of cotton to be picked in one day was 200 pounds. At about the age of twelve a child's work became almost the same as an adult's. The field slaves were watched all day long by a white person with a whip. If they did not work up to the expectations, they were beaten and sometimes killed.A benefit of a field slave, however, was that slaves got Sundays off and maybe parts of Saturday unless it was during harvest. Most house slaves were living under better conditions than field workers. However, house slaves did not get Sunday off and usually attended church with their owners. House slaves cleaned, cooked, served meals, and took care of the children. Some house slaves lived in attics, closets, or corners in the big hous e even if their families lived in the quarters. A cook's day was long and hard.A cook got up early in the morning to cook breakfast, and the day ended with cleaning up after dinner and gathering firewood for the next day. These slaves sometimes stole food from the owner. A house slave had a better opportunity to learn how to read and write. They often listened in on their owner's conversations so they were able to warn field slaves of the owner auctioning certain slaves and other important things. House slaves did many other things like waited on tables, washed, roned, took up and put down carpets, swept floors, dusted furniture, hoed and weeded gardens, and collected the chicken eggs. They also took care of the infants allowing the owner to do whatever they wanted. Although house slaves had more privileges, being a house slave was not much, if any easier than being a field worker. At the time, slaves were separated from their families and auctioned off to white families so that the y could work as servants whether it was in the fields picking cotton and tobacco or working inside doing all of the house chores and practically raising the children.Slaves were most likely to have been in a family where they were beaten horrendously if they did not meet the expectations that the white folks had for them. Back then, society looked at slaves like they weren’t fully human and shouldn’t be treated as one. Like anyone else would say, it is very safe to say that having a life of a slave in the 1800’s was not easy. WORKS CITED: http://library. thinkquest. org/CR0215086/dailylife. htm

Summary Essay Example | Topics and Well Written Essays - 1500 words - 4

Summary - Essay Example According to the author, by year 2000, almost half of the American community had access to internet compared to other countries in other continents around the world where only a few people had access to internet by year 2000. Globally, about 400 million people had access and used internet with the wealthy countries leading in numbers followed by the middle economy countries. The poor countries, especially the third world countries had little or even no access to the internet. According to Lee, North America had the highest access to internet while South America, Africa, and Asia had little access to the internet. The author argues that many internet users access the internet by the help of a broadband, which can be either a fixed connection or a wireless network. The fixed connection can be used in offices or even at homes while the wireless connections can be used by gadgets such as mobile phones and the tablets. He further argues that the fixed connections are more efficient in streaming movies and videos compared to the wireless connections, which are usually less effective. In the developed nations such as the U.S., Canada, and UK, both the fixed and wireless connections are common because these countries installed the fixed connections before the discovery of the wireless connections. Lee further states that by 2012, many people around had access to the mobile internet with many users being in the African and other third world countries where there is little availability of the fixed connections. For instance, Egypt, Ghana, Uzbekistan, Indonesia, South Africa, and Nigeria use the mobile internet access more because it is affordable and accessible to low-level income such as farmers citizens in these countries because the system benefits them by enabling them transact any money transfer through the mobile

The Ideas of the Preamble Essay Example | Topics and Well Written Essays - 1000 words

The Ideas of the Preamble - Essay Example The framers had a problem with the assignment of all the powers to one person or branch. They never wanted the happenings of Great Britain to befall them. They needed all the people under the United States to be united into one big nation, hence promoting overall loyalty (Bomboy 135). Establishing Justice Justice to Bomboy (136) entails treating all people equally and with the respect that they deserve. Each individual’s human rights should be clearly spelt out and respected accordingly. In the articles this issue was not well spelt out and many individuals found themselves being treated with bias as compared to others. In a just society, it does not matter where you come from, what you do or your race as all individuals should be treated with equal measure. The article seemed to allow racial segregation in some way, a practice that is full of injustice. The United States’ comprise of people drawn from many races, thus, without clearly condemning racism, the society wou ld be full of injustice (Bomboy 137). This was the reason why the framers saw the need to stress the importance of justice in a society. Insuring Domestic Tranquility Tranquil means calm while domestic refers to home. By stating that the US people need domestic tranquility, it meant that they desired calmness from within the nation (Bomboy 138). Before passing the constitution, the United States had no domestic tranquility. In particular, during the Shay’s Rebellion the congress was driven out of Philadelphia city by the army of its own. This could have been the result of people’s dissatisfaction on how the state was being ruled. The activities taking place during the time depended purely on the congress’ decision. The decisions of the congress were absolute and the people were not given a chance to contribute to the issues of governance. Bomboy (138) asserts this was the reason why the framers started the preamble by saying that, â€Å"We the people†¦Ã¢â‚ ¬  meaning they desired their government to be ruled by the people. Provide For the Common Defense This ideal sought to put emphasis on having united defense rather than divided one. The framers saw it good to have a single defense protecting all the United States instead of each single state setting up its own defense (Bomboy 140). They thought that having a common defense would promote the overall unity among the United States as compared to leaving each state with the responsibility of protecting its own territory. The articles which the US used to govern its people before the adoption of the constitution did not emphasize the importance of having a common defense. They left each state with this responsibility exposing the states to numerous conflicts as they struggled to protect their territories (Bomboy 140). Having a common defense will hold all the United States answerable to one government, consequently reducing conflicts since all territorial issues will be handled by a si ngle party. Promote the general welfare Bomboy (143) defines welfare as the general well being of the people especially in aspects like: happiness, prosperity and fortune. It entails people having social, health, economic and psychological good. The general good as stated in the constitution preamble, refers to the promotion of people’s general well being by the government. This can be done through the provision of good infrastructural facilities, quality education, making healthcare

Data mining Assignment Essay Example | Topics and Well Written Essays - 2250 words

Data mining Assignment - Essay Example Generally there are incidences of fraud that have not yet been detected (Borzykowski, 2012 p. 34). With increased cases of fraud, it is a high time for effective measures to be applied to combat these crimes for once and for all. All the merchants, banking systems and the card owners should enroll on application of effective measures. With the application of data mining, one is capable of determining the hot spots which are the target for these crimes. Due to increased technology in businesses, application of computer science Information Technology would help solve this phenomenon (Borzykowski, 2012 p. 34). Efficient fraud detection unveils suspicious behaviors providing alarms to the organization.Cases of fraud experienced in data mining are collected (Tan, 2013, p.345). Metrics for calculating the fraud data are designed and an automated mode of their calculation is developed. Finally the IT expert’s develops a detection model for the fraud. Globally more than 30% of firms h ave experienced fraud in the year 2009.Retail businesses like supermarket have enrolled in usage of closed-circuit televisions in conjunction with POS data in fraud detection (Tan, 2013, p.345). 2. Introduction Fraud detection can be categorized into statistical techniques and artificial intelligence. Statistical data analysis involves pre-processing of data like detection, validation, error correction; missing and invalid data rectification. One can match algorithms in detection of any abnormality in transactions. Forensic accountants specialize in procurement and analysis of electronic data in detection and rectification of an error. Merchandising agents have started using un-supervised methods like Break Point Analysis and Bolton Hand Use Analysis in detection of credit cards accounts frauds. Peer group analysis is capable of detecting individuals who behave in a different way compared to the previous individuals seen. Break point analysis detects the abnormal transactions in a g iven account (Robert, John and Gary, 2009, p.543). A three level profiling operates at the account level to detect any form of fraud. Normal profiling and behavioral profiling are applied. Human pattern reorganization and automated data algorithms are linked to create Domain-Specific Interfaces to visually present the accounts holder’s data (Robert et al 2009, p.543). Banks should start using advanced software to detect any miscellaneous transactions. More security measures like pin and ZIP codes should be provided by the customer whenever he or she is conducting any transaction. The software will detect any transaction done at a far distance from the card owner’s geographical location. More details of the card owner like a passport photo should be displayed every time. The photo will enable the merchant or the bank to compare the physical appearance of the customer and determine if he or she is the authorized person. One will be able to determine the common area in wh ich the owner conducts his or her transaction most frequently (Borzykowski, 2012 p. 35). Card owners should also be vigilant by ensuring that they do perform regular checks of their accounts. They should keep their important documents in safe places and besides being cautious on the people whom they have authorized to perform their transactions. The government needs to take serious measures on any person accused of conducting fraud crimes (Borzykowski, 2012 p. 35). 3. Data Mining Data mining is a field of computer science that deals with

Ethical Development Essay Example | Topics and Well Written Essays - 750 words

Ethical Development - Essay Example Either way it is a stage that we all go through. For me, even with all the identity crisis, this stage was a learning process. My adolescence development was a success because of the immense support given by my parents and siblings. I am biologically mature and psychologically prepared to face the adulthood life challenges. During this time I learnt that honesty is a virtue. With the confusion of identity discovery, I learnt that doing things in line with my spiritual self was good enough to reconnect me with my lost source which is important to establish an ego structure. An ego identity is essential in making a career choice (Erikson) or even marriage partner and that is what I have to realize even though I am still on a journey to establishing my career. My adolescence stage, I can say, taught me the principle of commitment and trust. Even though fidelity was achieved, trust and commitment towards what we undertake mirrors the internal fidelity within. Trusting myself has enabled me to have a healthy relationship with other people. I believe having that inner intuition and an internal guidance system wil l help in making future life choices as well as keep me safe from myself. Like other adolescents I was caught up in the tension between internal forces within me and the society expectation of me. The pressure from the society on behaving in certain ways and dressing in particular manners was too much that it made me unsure of what I really wanted. In thought, the society needs to understand that it is a stage and leave the adolescents to go through it in peace, but if that was the case, we would all be a lost generation. In reality the society tries the best way it knows to bring sanity to the individual. What they do not understand is that the adolescent stage is a cunning one and if they do not rebel, they will do whatever is said for the sake of it. This was the challenge I

The rule in Salomon v Salomon & Co [1897] AC 22 has been described as Essay - 1

The rule in Salomon v Salomon & Co [1897] AC 22 has been described as one of the corner stones of English Company Law. Discuss the rationale and impact of the decision on company law - Essay Example This paper will discuss the rationale and the impact of the decision made by the House of Lords regarding Salomon v Salomon & Co Ltd on company law. Aaron Salomon was a businessman who for many years worked in manufacturing leather boots. Increasingly, his sons grew and demanded to be part of the business. Consequently, Salomon capitulated and incorporated his manufacturing business as Limited Liability Company. During those times, one needed to have at least seven members in order to incorporate their business. Salomon registered all his family members as shareholders of the business. Salomon, however, owned a majority of the company’s shares while the rest of the family members shared the minority shares equally. Consequently, Salomon became not only the company’s principal shareholder but also the company’s principal creditor (Duhaime, 2010). Upon incorporation of the business, the company saw a decline in the sales of the boots. Part of the resolve for the waning was as a consequence of a sequence of internal strikes. The strikes made the government, Salomon’s main customer, divide its contracts to other firms in order to avoid the risk of depending heavily on one supplier. The government’s decision to divide its contract among other firms affected Salomon’s business greatly and was one of the reasons it failed. The consequence of failure was the inability of the company to pay interest on its debentures (half-held by Broderip). Broderip took action and litigated to apply his safety in the year 1983. It is after the company failed that it was put into liquidation (Duhaime, 2010). While in liquidation, the liquidator became suspicious of Salomon’s debentures used for security for the debt. He termed them as invalid and argued that Salomon obtained them fraudulently. As such, the liquidator demanded a refund of the money that had been dished out to Salomon by the company and a cancellation of the debentures. The

Healthy Aging Essay Example | Topics and Well Written Essays - 500 words

Healthy Aging - Essay Example In the six-year study carried out by the researchers at the U.S. National Institute of Aging participated by 302 high-functioning, community-dwelling older adults (aged 70-82 years), results showed that free-living activity energy expenditure was strongly associated with low risk of mortality in healthy older adults and may influence survival (Manini et al., 2006). Todd Manini, the head researcher of the team and an Exercise Physiologist, wanted to find out the beneficial value of the â€Å"just usual† daily activities to the elderly. Found out that 600 calories is equivalent to approximately 2 hours length of physical activity which could either be derived from a structured gym exercise or simply a variety of routine household activities such as washing the dishes, vacuuming the house, or gardening. Another study related to the significance of exercise for older adults was conducted by Martins, Verissimo, Coelho e Silva, Cumming, and Teixeira (2010).

One Flew over the Cuckoos Nest Final Scene Essay Example for Free

One Flew over the Cuckoos Nest Final Scene Essay In the final scene of One Flew Over the Cuckoo’s Nest, Chief Bromden is the main character. The only two characters in this scene are Bromden and McMurphy, and even though McMurphy would be considered the main character of the entire film, Bromden is the main character of this scene because he has the strongest desire. In fact, in this one scene, Bromden has many desires that to him, are life or death. Initially, after hearing rumours of McMurphy’s escape, when McMurphy returns to his bed, Bromden thinks that he has returned in order to escape with him. At this point, Bromden’s desire is simply to escape the ward. He then realizes that McMurphy has not returned to escape, but that he has actually been lobotomized. When he sees this, he smothers McMurphy to death, knowing that McMurphy would not want to live like this, or have the others see him in this state. At this point in the scene, Bromden’s desire is to protect McMurphy’s pride. Once he fulfills this, he returns to his initial desire, as well as what used to be McMurphy’s desire to escape. He achieves this by using McMurphy’s escape plan; lifting the impossibly heavy hydrotherapy console and throwing it through the window. In doing this, Bromden not only achieves his own desire, but also completes the goal that McMurphy was unable to complete. Throughout the movie, Chief Bromden’s status quo is that he is inactive and lacks opinions and feelings. All of the other patients at the hospital think he is â€Å"deaf and dumb†. McMurphy is the only one to later discover that Bromden is neither deaf, nor mute. Before the tension in the final scene takes place, Bromden seems too passive and nonchalant to escape on his own, and he definitely seems much too harmless to murder anyone. In this scene, Bromden is forced to change when he sees that McMurphy has been lobotomized. His respect for McMurphy, and despair that he has been lobotomized and is no longer the powerful leader he used to be initiates the change in Bromden. Wanting McMurphy to die with honour, and having others remember him the way he was, Bromden finds the power to smother McMurphy to death. After McMurphy is dead, Bromden still has the initial desire of escaping. Before, he had been waiting for McMurphy to escape with him, because McMurphy was more intrepid and gallant than Bromden, and would be able to lead him. Now that McMurphy is unable to escape with him, Bromden is forced to find the courage to escape on his own. In this scene, the stakes are very high for Bromden. If he does not escape, he will have to live miserably in the mental institution for the rest of his life. The stakes are raised when he discovers that McMurphy has been lobotomized. Now, he takes on the responsibility to do what he knew McMurphy would want him to do- not allow him to live and be seen as a lobotomized vegetable. If Bromden does not succeed in killing McMurphy, Bromden will feel like he has let down and humiliated McMurphy. Once Bromden has smothered McMurphy, the stakes are once again raised as now not only does he have to escape because he doesn’t want to live in the hospital for the rest of his life, but he also has to leave because he has just murdered McMurphy, even though he did so out of respect. If he does not escape right away, he most likely will get in trouble for the murder of McMurphy (and probably get lobotomized himself) , he will have to spend his life in the miserable existence of the institution, and he will not have fulfilled McMurphy’s and his own desire to escape. The main conflict that takes place in this scene is the fact that Bromden has such a strong desire to escape with McMurphy, but when McMurphy is no longer able to escape, it becomes much more difficult to Bromden. The audience fears that upon discovering that McMurphy has been lobotomized, he will not be assertive enough to escape on his own. Until it is confirmed that McMurphy has been lobotomized, the audi ence hopes that the two of them will successfully escape together, but when it becomes clear that this will not happen, the audience wonders how Bromden will deal with this. He resolves the conflict by finding the courage to escape on his own. Another conflict in this scene is the fact that McMurphy, who is the most outspoken and powerful patient in the ward has been lobotomized. The fact that he basically no longer has a mind of his own not only gets in the way of Bromden’s desire, but will also destroy any optimism and faith that any of the other patients have. This is also a conflict for Bromden because he knows that McMurphy would be miserable if the old him were to see the lobotomized him, and Bromden does not want McMurphy to be shamed. Bromden deals with this conflict by killing McMurphy, that way none of the other patients will see him in this state, and McMurphy will not have to live this way for any longer. The main twist in this scene comes when McMurphy returns. Bromden is relieved because he thinks that McMurphy has returned to escape with him, but instead he has been lobotomized and no longer has any desire to escape. This comes as a shock to both Bromden, because it is the opposite of what he has expected, and also to the audience, because seeing McMurphy in the state of being lobotomized completely contrasts the character of McMurphy that the audience has come to know. The technique of juxtaposition makes this twist extremely effective. McMurphy is a character who is always active, energetic, powerful, and lively. He prides himself on his non-alignment, so the audience knows that to McMurphy, receiving a lobotomy is the worst thing that could possibly happen to him. Another technique used to make this twist so powerful is the uncertainty of both Bromden and the audience. First, when the other patients talk about how McMurphy has escaped, both Bromden and the audience believe that this plausibly occurred. When McMurphy is seen returning, acting lifeless, by now we know how manipulative and calculating McMurphy is, so the audience is unsure of whether McMurphy has actually been lobotomized, or if he is just pretending to be obedient so he can return, and then escape. We do not know for sure that McMurphy has actually been lobotomized until Bromden discovers the scars on his head. This provides a real shock because up until now, both Bromden and the audience was pretty sure that McMurphy was just faking it and the two of them would end up escaping together. A secondary twist in this scene is when Bromden suffocates McMurphy. Although Bromden did this with the best intention for McMurphy, it is still surprising to the audience, because no one could’ve pictured Bromden killing anyone, especially McMurphy who he has so much respect for. As mentioned above, Bromden has many strong desires throughout this scene. His main desire is to escape the ward. His secondary desire is to make sure that McMurphy dies with honour and does not have to live being the opposite of the lively, outspoken person he once was. He fulfills both of these desires, and even though he is unable to escape with McMurphy, which was his original intention, he still is able to escape on his own, and free himself from the mental institution. McMurphy, on the other hand, does not have much desire in this scene. Throughout the film, McMurphy has more desire than any other character; he wants to be in charge, he doesn’t want to do work, he wants to help and lead the other patients in the ward, he is a hedonist, who wants to please himself, and ultimately, his main desire is to escape. Despite all of this, by the last scene, he has been lobotomized, and therefore all of his desire has been drained. He is now a vegetable, who is unable to and has no will to escape with Bromden. His lack of desire makes Bromden’s desire even stronger, because McMurphy was the most passionate patient of them all, but now he is basically brain dead. This ignites Bromden’s desire to put an end to McMurphy’s now meaningless life, and it further motivates his desire to escape the hospital, because he sees how it is able to drain even the most passionate and spirited person.

Teenage Pregnancy Essay Example for Free

Teenage Pregnancy Essay Statistics from the Malaysia Welfare Department for this year, from January to April 2010, reported that 111 unmarried young girls were pregnant. The figure, however, is just the tip of the iceberg as many cases go unreported and pregnancies terminated. It also reported in New Straits Times on 23rd July 2010, the body of a baby girl found in a bag at a bus stop near the Sultan Ismail Hospital, Johor Bahru in the morning. Also there a baby found buried. New Straits Times on 18th July 2010, reported that a fetus was found buried by the roadside in Jalan 12, Bandar Puteri Puchong, Selangor. Baby dumping is not the solution to a life problem and it could be charged under Section 317 of the Penal Code which carries a maximum jail term of seven years or fine or both according to the Malaysian law. For the past few years there are many newborn babies have been found, dead or live in the most unlikely places like rubbish dump. For instance, The Malay Mail on 26 July 2011 [5] reported that a fetus with the umbilical cord intact was found in a garbage can at Pulau Mutiara wholesale market in Jalan Makloom, Penang. This shows clearly that â€Å"baby dumping† is really serious problem that currently happened in our society. Based on Table 1, the statistic from the Headquarters of Royal Malaysia Police (PDRM) [6] indicated that there were 407 cases of baby dumping, for the past five years starting from 2005 until 7th April 2010. On average, there are 68 cases every year and these cases keep increasing. While in Figure 1.2.1, it shows that, there are 472 babies found dumped nationwide since 2005 until 16th August 2010. In year 2010 alone, it already recorded 65 cases up to 16 August 2010. That is means average 8 cases per month solely in year 2010 and this figure is not included the cases that not reported. According to Federal Criminal Investigation Department (CID) Director Commissioner Datuk Seri Bakri Zinin, this year alone (2010), as at 16 August 2010, 65 dumped babies had been. As compared to 42 cases during the same period last year (2009), there is an increase in these cases [7]. Recently, the Cabinet also informed that there were 21 recorded cases of students who got pregnant out of wedlock between 2006 and 2010. Then, what about the unreported and unrecorded cases? Public belief that the figure more than what we can imagine. After all the shocking incidents proven by the data produced by PDRM and Welfare Department, we found a strong base to do this study. 3. Methods Material A simple random sampling technique was conducted among 400 students (out of total 7535 students) from Form One until Form Six (Upper Six) in secondary schools at the area of Bakar Arang State Assembly under Sungai Petani Parliamentary, Kedah. The schools involved were Sekolah Menengah Kebangsaan 138 Ibrahim, Sekolah Menengah Kebangsaan Sungai Pasir, Sekolah Menengah Kebangsaan Khir Johari and Sekolah Menengah Kebangsaan Bandar Sungai Petani in Sungai Petani, Kedah.The data was analyzed using Statistical Package for  the Social Science (SPSS) in getting descriptive statistic and correlation. 4. Results Discussion 4.1. Profile of Respondents Out of 400 respondents, there were 183 (45.75%) male respondents and 217 (54.25%) female respondents. This finding showed the dominant of female respondents in this study. Regarding the age group, the respondents were in the age of 13 years old (18 students or 4.50%), followed by 14 years old (51 students or 12.75%), 15 years old (44 students or 11.00%), 16 years old (97 students or 24.25%), 17 years old (94 students or 23.50%) and lastly 18 years old and above which is 96 students or 24.00%. The highest respondents in this study was 16 years old, followed by 18 years old, 17 years old, 14 years old, 15 years old and the lowest respondents were 13 years old. The race of respondents in this study consist of three major races in Malaysia which is Malay, Chinese, and Indian and the balance was other races. From the finding, it can be concluded that the highest race in this study was Malay, which consist of 242 students (60.5%), followed by Chinese, 75 students (18.75%), Indian 67students (16.75%) and the lowest was other races which consist 16 students (4.00%). 4.2. Result of Findings H1: There is a significant relationship between awareness towards consequences of free sex and baby dumping issue from the secondary school students’ perspective. Table 2. Awareness on consequences of free sex towards a perspective of baby dumping issue Awareness towards consequences of free sex Baby Dumping Pearson Correlation 0.396** Sig. (2-tailed) 0.000 N 400 **. Correlation is significant at the 0.01 level (2-tailed). There was a significant relationship between awareness towards consequences of free sex and a perspective of baby dumping issue from the secondary school students’ perspective whereas P =0.000 and r = 0.396. Significant level is P 0.05 (P = 0.000). So, the researcher accepts the H1. This means, the awareness  towards consequences of free sex has an influence towards perspective of the baby dumping issue. This finding was also supported by APWLD Annual Report 2010 [9]. H2: There is a significant relationship between knowledge on sex education and baby dumping issue from the secondary school students’ perspective. Table 3: Knowledge on sex education towards a perspective of baby dumping issue. Knowledge on sex education Baby Dumping Pearson Correlation 0.445** Sig. (2-tailed) 0.000 N 400 **. Correlation is significant at the 0.01 level (2-tailed). There was a significant relationship between knowledge on sex education and perspective of the baby dumping issue from the secondary school students’ perspective whereas P = 0.000 and r = 0.445. Significant level is P 0.05 (P = 0.000). So, the researcher accepts H2. This means, the respondents agreed that knowledge on sex education is important in order to prevent or reduce the number of baby dumping that happen in Malaysia. Besides that, most of the respondent agreed 139  that by learning sex education, teenagers will be more matured and responsible to themselves and having knowledge on sex education is important to prevent free sex among teenagers. H3: There is a significant relationship between religious belief and baby dumping issue from the secondary school students’ perspective. Table 4.Religious belief and a perspective of the baby dumping issue. Religious Belief Baby Dumping Pearson Correlation 0.386** Sig. (2-tailed) 0.000 N 400 **. Correlation is significant at the 0.01 level (2-tailed). There was a significant relationship between religious belief and a perspective of baby dumping issue from the secondary school students’ perspective whereas P = 0.000 and r = 0.386. Significant level is P 0.05 (P = 0.000). So, the  researcher accepts H3. Religious belief also plays an important role in order to prevent baby dumping that increase from time to time. Other than that, most of respondents also agreed that religious belief need to apply in their daily life activity. This finding was also supported by the Azmi (2010) [1] and Coleman Testa (2007)[8]. 5. Conclusion As a conclusion, awareness towards consequences of free sex, knowledge on sex education and religious belief showed the significant relationships with the baby dumping issues in our country. Most of the respondents agreed that these three variables have a significant impact on baby dumping cases. It is important for the teenagers to understand the consequences of free sex so that they can prevent the unwanted pregnancy at the young age. Besides that, the knowledge on sex education is important to ensure the teenagers have a better understanding about their body so that they will not easily involve in free sex which can lead to the baby dumping. On top of that, the important of religious belief and practices also play a vital function. Every religion has lay down and taught about the dos and don’ts, about the sin and reward, and all religion prohibited the act of free sex. In order to prevent it, the government, schools, parents and teenagers should take necessary actions to stop this baby dumping issue from becoming worst. 6. Recommendation In order to cope with this baby dumping cases, government should come out with several policies and programmes. First of all, the government may incorporate sex education in school curriculum as part of a holistic approach to tackle baby dumping cases. This approach is needed in order to provide awareness and better understanding of reproductive system and health at school level. Besides that, the government also can restructure or add the syllabus in certain subject such as â€Å"Pendidikan Islam† or â€Å"Pendidikan Moral† in order to create awareness and highlighted the consequences of social problems like free sex and baby dumping. The government also should promote Islam as a way of life especially to the Muslim youth as we can see nowadays; most of the people who involved in baby dumping were Muslims.  Islamic scholars and Ulama’ must take this responsibility to explain to the community about Islam. However, it is important for the religious persons to use suitable method according to target group in performing this task. The government also can bring the Ulama’ or others religious person from other religion to give talk to the teenagers based on their belief especially when there is a program for teenagers as well as when there is a national campaign to curb with this kind of social problem. Drastic step by the government in categorizing baby dumping as a criminal amounting to murder if it meets with all the legal specifications is also can be introduced. The government can give another chance to the guilty parents if their baby is found alive but if the baby is found dead, the guilty parents need to be penalized under this criminal act. 140 Government also can help to curb this problems by exterminate pornographic materials from internet and electronic multimedia. These pornographic materials also one of the biggest factors that can contribute to the baby dumping issues because it will influence teenagers to do bad things. It is also recommended that the government come out with new rule to restrict the teenagers below 18 years old to check-in hotel or motel without parents or guardian. This rule will able to reduce free sex among the teenagers. Besides government, parents also should actively play their role in coping with this issue. For instance, they should discuss â€Å"openly† about sex and things related to it with their kids. Even though this topic still â€Å"taboo† in certain culture but it will prevent teenagers to get wrong information about sex from wrong sources. Weak family ties also one of the contributing factors in the rising cases of baby-dumping. It is a signal to all the parents not to concentrate and busy with their works and forgets to spend time with their children. As caring parents, we should hug, kiss, love and give more attention to our children before other persons do it for them. 7. Acknowledgements Our sincere thanks goes to our colleagues in UiTM Kedah, Malaysia for whom we have great regard, and we wish to extend our warmest thanks to all those who have helped us with the creation of this paper especially to Abdullah Fathi Muslim,Izzatul Nadiah Isa, Noor Atiqah Idris, Nurul Farakhin Zahrin and Nurzawani Abd Salam. 8. References [1] Dali, A. (2010), â€Å"Gejala buang bayi meningkat†, Kosmo , 17 August, pp. 6. [2] New Straits Times (2010), Eight held over selling of babies available at: http://www.highbeam.com/doc/1P1- 188506529.html (accessed 26 July 2011) [3] New Straits Times (2010), Foetus found buried by roadside available at: http://www.nst.com.my/nst/articles/27jani/Article (accessed 26 November 2010) [4] New Straits Times (2010), Newborn found in plastic bag, available at: http://www.nst.com.my/nst/articles/28sarr/Article/index_html (accessed 26 November 2010) [5] The Malay Mail (2011), Foetus of boy found in garbage can, available at: http://www.mmail.com.my/content/45796-foetus-boy-found-garbage-can (accessed 26 July 2011) [6] PDRM (2010) â€Å"Baby Dumping Statistic† available at: http://www.rmp.gov.my (accessed 26 November 2010) [7] The Star (2010), â€Å"CID Chief: 472 babies found dumped since 2005†, available at: http://thestarmobile.com/jsp/news/viewNews.jsp?newsID=151204catID=19 (accessed 16 August 2010) [8] Coleman, L.M. and Testa, A. (2007), â€Å"Preferences towards sex education and information from an ethnically diverse sample of young people†, Sex Education, Vol. 7 No. 3, pp. 293-307. [9] Asia Pacific Forum on Women, Law and Development (APWLD) Annual Report 2010. 141

Wuthering Heights by Emily Brontë | Analysis

Wuthering Heights by Emily Brontà « | Analysis Emily Brontà «Ã¢â‚¬â„¢s novel of passion and cruelty, published in 1847, was the only novel she ever wrote and one of which many, including her sister Charlotte, disapproved, regarding it as fundamentally immoral, especially in the creation of the central character, the brutal Heathcliff. However, viewed at a distance of some 150 years, the novel can be seen for what it truly is, a work of flawed genius which continues to attract strongly despite its age. Emily set what was to be her sole novel in and around her beloved moors creating, in Cathy, a character as wilful as herself. However the reader acquainted but not familiar with the narrative, is often surprised by how little actual description of the natural environment is extant within its pages though ‘metaphors drawn from nature provide much of the books descriptive language’. Simply expressed, it is the author’s own vicarious resonance with the land, expressed via her frequent use of what Ruskin termed ‘pathetic fallacy’ that gives the intensity of the connective between the central protagonists and the land in which they are imbedded, even beyond life itself. The plot concerns the family of the Earnshaws, owners of the eponymous ‘Wuthering Heights’, where the surly urchin, Heathcliff, is brought by the father of the household who has found him abandoned in Liverpool, and who describes him ‘as dark almost as if it came from the devil’ for ‘when Mr. Earnshaw first brings the child home, the child is an â€Å"it† not a â€Å"he†Ã¢â‚¬â„¢.   From the first, he is Cathy, the daughter’s favourite, as he is her father’s, and the thorn in the flesh of the heir, Hindley. Both boys, indeed, loathe each other with a passion partly born of ‘sibling rivalry’, even though they are not blood relatives (at least such is not openly stated even if critics have inferred more than an act of philanthropy in Mr. Earnshaw’s rescuing the boy and his wife’s attendant animosity). When Earnshaw dies, Hindley wastes no time in correcting the usurpation from which he believes he h as suffered by consigning Heathcliff to the level of a servant. Meanwhile, Cathy and Heathcliff have formed a bond which nothing will ever break, even Cathy’s marriage to the wealthy Edgar Linton. The tale is told by means of an extremely complex narrative structure, wherein part is related by the ‘outsider’, Lockwood, a tenant at the former home of the Linton’s, now owned by Heathcliff, and the intimate history of the family is told by the faithful servant, Nelly Dean. This technique, involving many time-shifts, allows the author to achieve the personal imperative of an ‘insider’, Nelly, with the abstract curiosity, perhaps similar to that of the reader, supplied by Lockwood, the ‘intruder’. Though effective, Emily’s inexperience as a writer is shown in the often ragged structure of the novel which frequently obscures rather than illuminates the series of challenges which the novel sets up. Given Emily’s background as the daughter of a parson, it is perhaps surprising that one of the greatest challenges that the novel establishes is the provocative rendering of religious sensibility. A scene which demonstrates this clearly is when Cathy reveals her ‘dream’ to Nelly, prior to declaring the nature of her feelings for Heathcliff, wherein she states her ideas about the after life: ‘[†¦] heaven did not seem to be my home, and I broke my heart with weeping to come back to earth; and the angels were so angry that they flung me out into the middle of the heath on the top of Wuthering Heights, where I woke sobbing for joy.’ The idea that the girl’s literal ‘spiritual home’ is not Heaven but the moors is, it appears, very close to how Emily felt herself when away from them on earth and her wilfulness in literally willing herself to death, as Cathy does, also invites the supposition that they were in fact very similar. Moreover, after Cathy declares ‘I am Heathcliff’, the reader realises that this is not a mere love story but two halves of one soul, the parting of which, as Cathy herself declares,   ‘impracticable’. Cathy does marry Linton, however, after Heathcliff has run away believing that she does not love him having heard her say merely that ‘it would degrade her to marry him’   and returns after an unexplained absence, having prospered sufficiently to accomplish the ruin of Hindley and the purchase of ‘Wuthering Heights’. Indeed, he comes to own all the property, via various schemes, and even marries Edgar’s sister, Isabella, from overwhelming spite. The one thing he can never control, however, is his love for Cathy and when she dies, he pines for her for the rest of his life, until they are united as ghosts. As Lockwood observes, ‘Together they would brave Satan and all his legions’. Oddly, the intruder Lockwood has come to see the appropriateness of this as the reader does and this forms one of the novels many ‘closures’ which are perceptible by its end, even to the obtuse. Though most adaptations of the novel centre upon the relationship between Cathy and Heathcliff, in fact over half of the novel is concerned with the repetition of familial tensions via their children: Catherine, the daughter of the elder Cathy and Edgar, the orphaned son of Hindley whom despite his abuse of him forms a strong attachment to Heathcliff and eventually the younger Catherine, and Linton, the sickly, peevish son of Heathcliff and Isabella, whom Heathcliff contrives to marry to Catherine simply to gain her property. Through this complex repetition, Emily works out the frustrations and hatreds across generations to achieve a kind of fulfilment and completion by the novel’s conclusion. The fact that Charlotte completely failed to understand Emily’s genius, or perhaps was merely envious of it, is perhaps indicative of the disparity between their gifts. The enduring romance of Wuthering Heights, which continues to appeal across the generations, is the antithesis o f control and therefore the ultimate realisation of Emily’s poetic and timeless soul. Bibliography: Bald, M.A., Women-Writers of the Nineteenth Century, (Russell Russell, New York, 1963). Bloom, H, ed., Emily Brontà «Ã¢â‚¬â„¢s Wuthering Heights, (Chelsea House Publishers, New York, 1987). Brontà «, E.., Wuthering Heights, Agnes Grey and Poems, (Thomas Nelson Sons, London, 1907). Davis, P., The Victorians, (Oxford University Press, Oxford, 2002). Hinkley, L., Charlotte and Emily, (Hastings House, New York, 1945). King, J., Tragedy in the Victorian Novel, (Cambridge University Press, Cambridge, 1978). Lamonica, D, We Are Three Sisters: Self and Family in the Writing of the Brontà «s, (University of Missouri Press, Columbia, MO, 2003). Thormahlen, M, The Brontà «s and Religion, (Cambridge University Press, Cambridge, 1999). Genetically Inherited Diseases: Gaucher’s Disease Genetically Inherited Diseases: Gaucher’s Disease Nikita Mountford 1. What is a genetically inherited disease? Genetic disorders are typically inherited (passed down) in either a dominant or recessive way. We each have two copies of every gene on our 22 numbered chromosomes. When a disorder is dominant, the disease can occur when there are DNA mistakes in only one of the two gene copies. This means that if a parent has the DNA change, there is a 50-50 chance that it will be passed on to each child. When a disorder is recessive, there must be mistakes in both copies of the gene for the disorder to occur. This means that both parents must carry at least one copy of the specific gene change in order to produce a diseased child. 2. Example of genetically inherited disease? Gaucher’s disease is an example of a genetically inherited disease. ‘Gaucher disease occurs in 1 in 50,000 to 100,000 people in the broad population’ (ii) and occurs more commonly in people of Ashkenazi Jewish heritage than anyone else. ‘This disease affects 1 in 500 to 1,000 people of Ashkenazi Jewish heritage’ (ii) the reason it affects people of Ashkenazi Jewish heritage is because of ‘founder effect is where a gene mutation is observed in high frequency in a specific population due to the presence of that gene mutation in a single ancestor or small number of ancestors. When the group of ancestors mates primarily within their own ancestral group over many generations, the frequency of the gene mutation remains high’ (iii). Gaucher’s disease may appear any time from childhood to adulthood. 3.1 How is it inherited? Mutations in GBA gene cause the disease with each pregnancy; each carrier has a 50% chance of passing on the defective gene. If both parents are carriers, there is a 25% chance their child will inherit two defective copies and will develop Type 1 Gaucher’s Disease. ‘A carrier is a person who has a change in one copy of a gene. The carrier does not have the genetic disease related to the abnormal gene. A carrier can pass this abnormal gene to a child.’(i) (http://www.childrensgaucher.org/about-ga) 3.2 Genotype and phenotype A genotype is the genetic make-up of an individual organism. Gaucher’s Disease is located on chromosome 1, that prevents the production of an enzyme, glucocerebrosidase. â€Å"Cytogenetic Location: 1q21 (the long (q) arm of chromosome 1, position 21) base pairs 153,470,866 to 153,481,111.† http://wiki.ggc.edu/wiki/Gaucher_Disease https://www.google.co.za/search?q=people 1 3.3. Who is at risk? ‘Gaucher disease occurs in 1 in 50,000 to 100,000 people in the broad population’ (ii) and occurs more commonly in people of Ashkenazi Jewish heritage than anyone else. ‘This disease affects 1 in 500 to 1,000 people of Ashkenazi Jewish heritage’ (ii) the reason it affects people of Ashkenazi Jewish heritage is because of ‘founder effect is where a gene mutation is observed in high frequency in a specific population due to the presence of that gene mutation in a single ancestor or small number of ancestors. When the group of ancestors mates primarily within their own ancestral group over many generations, the frequency of the gene mutation remains high’ (iii). Gaucher’s disease may appear any time from childhood to adulthood. People who are at higher risk Gaucher’s disease are people from Ashkenazi Jewish Descent and there is more chance of it occurring in mothers conceiving over the age of 40. 4. A. Description of disease Gaucher’s disease is an autosomal recessive inherited disorder, which means the disorder happens on a non-sex chromosome, affecting the metabolism, when a type of lipid called glucocerebroside is not properly broken down. The body does not produce the enzyme called glucocerebrosidase that breaks down and recycle glucocerebroside. This leads to the lipid to build up in the liver, spleen, bone marrow and nervous system. http://www.childrensgaucher.org/about-ga 1 4. B Types of the disease 4.1 Type 1 Type 1 is the most common and progressive, genetic disorder that generally has symptoms relating to their bones. There are also a lowered number of red blood cells and an enlarged liver and spleen. It is different to the other two types as it usually does not affect the brain or spinal cord. 4.2 Type 2 and 3 Both are known as neuropathic forms because they are characterized by problems that affect the nervous system. Type two is usually life threatening 5. Treatment in past In the past there has been no way to treat the disease but rather treat the symptoms such as blood transfusions, surgery for bones and joints and removing the spleen. 6. A.1 Enzyme replacement therapy. This approach replaces the deficient enzyme with artificial enzymes. These replacement enzymes are administered in an outpatient procedure through a vein typically in high doses at two-week intervals. Treatment is very effective in people with type 1 Gauchers disease and. enzyme replacement therapy can help reduce the enlargement of the liver and spleen, help to resolve blood abnormalities and improve bone density. Often people experience an allergic or hypersensitivity reaction to enzyme treatment. ’ERT has a remarkable effect on hepatosplenomegaly, with an average overall decrease of 25% in liver and spleen volume after 6 months of therapy. In most patients with anemia, haemoglobin levels rise by 1.5 g/dL during the first 4-6 months of therapy. An additional increase of 1 g/dL is observed in the subsequent 9-18 months in patients with persistent anemia. The platelet count responds more slowly, doubling on average over 1 year’. (iv) 6. A.2 Bone marrow transplantation. This is a surgical procedure that has been used for severe cases of Gauchers disease. In this method, blood-forming cells that have been damaged by Gauchers are removed and replaced, which can reverse many of Gauchers signs and symptoms. It is a high-risk operation. 6. A3 Medication. There is oral medication called miglustat (Zavesca) Disadvantages are diarrhoea and weight loss as common side effects. 6. A.4 Substrate reduction therapy SRT lessen the amount of making and build-up of waste material, inside cells. This means that even though patients are deficient in an enzyme that breaks down waste, with SRT, the enzyme they do have is better able to stop waste from collecting inside cells. SRT is used for Type 1 Gaucher patients for whom Enzyme Replacement Therapy is not an option. 6.2 karyotyping and gene mapping Karyotyping is a test to examine chromosomes, which can help recognize genetic problems as the cause of a disease. This test can count the number of chromosomes and look for structural changes in chromosomes. This is done by isolating and staining chromosomes then examined. Gene maps are used to help scientists find genes, usually those involved in human diseases. Scientists study many families affected by a disease, and then tracing the inheritance of the disease and of specific genome landmarks through several generations. Landmarks that tend to be inherited along with the disease are likely to be located close to the disease gene and become markers for the gene in question. Once they have identified a few such markers, scientists know the approximate location of the disease gene. Next, they look for genes in that part of the genome and study the genes one by one to learn which one is involved in the disease. They might look for a gene that has a different sequence in people with the disease than it does in healthy people. Or they might look for a gene with a function that could be related to the disease. 7. Ethics of genome mapping The Human Genome Project holds is attempting to compile physical and genetic maps of the human genome. A genome is the entire DNA in an organism. It may help a lot of people understand where they came from and find out which gene is causing problems. This is done by isolating and staining chromosomes then examined. But it may lead to parents attempting to determine which character children will inherit. It may also possibly lead to a large number of abortions Parents will be informed as to whether their son or daughter will have any serious genetic disorder, and as a result, the parents may opt to abort the foetus. It may restrict the human gene pool and interface with natural selection and loss of diversity among the human population. Also health or life insurance policies may be deemed to an individual on the basis of his genetic information and charge higher rates because they are prone to cancer or another disease. Businesses could discriminate against certain people based on their genes which could damage a person’s physiological health. A person might find out about their genetic make-up and find out they are prone to a disease which in turn makes them give up on life. Although there are negatives, I do think genome mapping is going to benefit society 8. Genetic make-up in the future my personal view I feel that one day we will be able to overcome our genetic make-up completely. While this may benefit people with genetic diseases it may be used in a negative way such as someone trying to create a perfect race. There are rapid advancements of science and technology people with problem genes such as Gaucher’s disease and cystic fibrous can soon be able to have normal genes. There is plenty research being done for future cures such as the Infectious Disease Research Institute. By replacing enzymes and recombinant DNA, which will be explained further on, this is the first step in being able to conquer our genetic make-up. Genes code for proteins, and proteins are made up of enzymes. When a gene is mutated and doesn’t produce the gene product this can mean an enzyme is missing or not working correctly. One way to treat people with genetic diseases where the gene doesn’t produce the enzyme needed is enzyme replacement therapy. Enzyme replacements must be taken for the rest of a patient’s life. Occasionally people experience an allergic or hypersensitivity reaction to enzyme treatment which is a disadvantage. Another process which could help with changing our genetic make-up is recombinant DNA technology which revolves around the activity of DNA in the making of protein. By doing this scientists can change the nature of the DNA and of the gene make-up of an organism. Other methods being researched for genetic diseases cures such as gene therapy which is an experimental stage which uses genes to treat or prevent diseases. Researchers are testing many different approaches to gene therapy such as replacing a mutated gene with a healthy version of the gene and introducing a new gene into the body to help fight the disease. Gene therapy is only being tested on diseases that that have no other cures such as cystic fibrous and Gaucher’s disease. RNA interface (RNAi) is also in an experimental stage. What happens is that is now possible to selectively silence the activity of a single gene. The combination of stem cell technology and gene therapy is also in experimental phase. What happens is scientists take skin cells from a person with a disease such as a metabolic liver disease, fix the mutation by erasing the incorrect DNA letter and inserting the correct one. Then turn the skin cells into liver cells by stem cell therapy. All of this research happening makes me hopeful that soon we will be able to help those with diseases. 9 Evaluation The reason I chose Gaucher’s disease was because I was planning to do Charcot-Marie tooth disease and there were too many sub groups and on the web page there was a link to Gaucher’s disease. I chose it mainly because I was interested on how it affects the body and in school we have learned about the lymphatic system so I could understand. I could have been possibly influenced to think that the cure for the diseases will be out soon by the information I have found out about the research being done currently. I didn’t know actually how much is being done and this could have persuaded me to think me to more positively. In conclusion I do believe we will be able to conquer our genetic make-up soon. Technology and science are rapidly becoming more and more advanced. We can already make enzymes work better and researching how to silence a gene that was causing damage. There is hope for people with defective genes as there is treatments and medications to help relieve pain and soon to eliminate all defective genes. 10. References http://www.genomenewsnetwork.org/resources/whats_a_genome/Chp3_1.shtml#chp3#4 http://gaucherwest.com/gaucher/gaucher-disease.html http://www.smartplanet.com/blog/science-scope/stem-cell-breakthrough-could-bring-cure-for-genetic-diseases/ http://www.cliffsnotes.com/sciences/biology/microbiology/dna-and-gene-expression/recombinant-dna-and-biotechnology http://www.preservearticles.com/2012032027922/what-is-the-human-genome-project-and-what-are-its-advantage-and-disadvantages.html http://www.thestudentroom.co.uk/wiki/revision:human_genome_project#Disadvantages http://www.stanford.edu/class/e297c/trade_environment/health/hgenome.html http://ghr.nlm.nih.gov/handbook/testing http://ghr.nlm.nih.gov/condition/gaucher-disease http://genome.cshlp.org/content/7/10/950.full http://www.genome.gov/25521505 http://emedicine.medscape.com/article/944157-treatment http://www.ncbi.nlm.nih.gov/pmc/articles/PMC1682271 http://www.cerezyme.com/patients/gaucher_disease.aspx http://www.genome.gov/25521505#al-5 http://www.mayoclinic.org/diseases-conditions/gauchers-disease/basics/treatment/con-20031396 http://geneticmap.net/ethics.php http://www.scu.edu/ethics/publications/iie/v9n2/outstrips.html http://www.ndsu.edu/pubweb/~mcclean/plsc431/students/otto.html http://jmg.bmj.com/content/42/6/e37.full http://www.gauchercare.com/en/patient/treatment.aspx http://www.nlm.nih.gov/medlineplus/ency/article/003921.htm In references http://www.webmd.com/a-to-z-guides/genetics-carrier-identification http://ghr.nlm.nih.gov/condition/gaucher-disease http://genetics.emory.edu/clinical/?assetID=581 http://emedicine.medscape.com/article/944157-treatment Coffee Bean Tea Leaf: Marketing Mix Coffee Bean Tea Leaf: Marketing Mix The Coffee Bean Tea Leaf, a very popular organization around the world. It is started in 1963 and created by Herbert B. Hyman and Mona. Herbert B. Hyman is the founder of gourmet coffee in California. Today, Coffee Bean is one of the world largest privately-owned, family-run coffee and tea companies. The Coffee Bean and Tea Leaf has by far expanded their branches over 750 locations in 22 countries. The aims of Coffee Bean to their product can describe by two word, excellence and quality. From very beginning, The Coffee Bean effected their customer thinking with the idea to the Coffee Bean is a high standard of their product and image. This makes them the endurance and popularity today. More over The Coffee Bean is successful company because they have discovered the formula for a successful coffee and tea company. About Coffee Bean The mission of The Coffee Bean is To create a spirit within our company that inspires our Team Members to provide our customers with a Total Quality Experience: Quality of Product, Service and Environment. The Coffee Bean and Tea Leaf Companys slogan: Simply the Best. They believe in these basic facts can lead them through their daily lives at The Coffee Bean are being friendly with each other, respect each others value, opinion and individual diversity, ownership, teamwork and honesty. (Coffee Bean, 2011) Product Coffee Bean Donut Our company has produced a new product, which can perfectly match our main product. We have promoted donut as our secondary product. Coffee is usually been ordered during tea time or when someone is free or having a rest. Therefore it needs something to fulfill the customers relaxing needs while enjoying their favorite coffee. Coffee Bean Donut will be an ideal product specially made for this. When the customer is drinking coffee, they also can fill up their stomach or killing their free time by having donut as their dessert. Size of the donut we provide normally is in size of a man fist. More important, it is mix with many healthy ingredients which makes tastier and healthier than other normal donut. The ingredients for the donut have flour, sugar, baking powder, baking soda, salt, egg, canola oil, lemon juice, plain yogurt and vanilla extract. In order to make the customers been able to choose the flavor they want depend on their moods and needs, we provide more than 20 flavors suc h as Chococinno, Iceberg, Kiwi Blitz, Snowy, White Forest, Merry Cherry and others for the customers to choose to fulfill their demands. Target Audience Nowadays our living standard has become higher than before. Compared than quality that people used to consider it as priority, now everyone has more concern on the appearance of the product. Among the age group, teenager group is the best target which can be easily attracted by the appearance of the product. Thus donut used to be a product which mostly preferred by the teenagers because it is one of the foods which accompany most of us since we were still young. Mostly teenager like to hang up with friend or might meet with someone at outside, Coffee Bean is one of the best choices for those who came earlier. Coffee Bean have their shop at most of the shopping complex and it have also provide free Wi-Fi and with a nice environment. While waiting for their friends, they can have order the coffee and the donuts to enjoy the free time. Coffee has been known as one of the favorite drinks for the adults. Majority of the adults has taken coffee as their favorite, not to mention that there are some heavy consumers as well, especially the businessmen. Many businessmen drink coffee as it can help them in releasing tension or finding inspiration as most of them are working under stressful environment in their daily life. Donut can make them more enjoyable while enjoying their hi-tea hour or finding inspiration, thus giving them energy back to work with refreshed mind too. Donut is the best attachment to the coffee in order to make the businessmen having their best enjoyment. Family group is also one of the target customers for Coffee Bean donut. It is because coffee is preferred by most of the adult while donut is a favorite by most of the children. It would be a nice place for the families to have a wonderful gathering time with their family. While the parents are having their coffee, their children will order donuts that they like, and having variety of flavors for them to choose so that they would not get bored with the limited selections. The attractive patterns of the donuts and wonderful atmosphere in the shop will definitely make a good image to both the parents and their children and it makes them having their next family gathering here again. Marketing Communication Mix Tools Advertising In order to outstanding the knowledge of the new donuts feature, advertising plays an important role as one of the marketing communication mix tools to acknowledge all the consumers about this latest secondary product. With the advertising tool the Coffee Bean and Tea Leaf would be able to inform and persuade the entire related market about the launching of new unique donuts. These donuts with different flavors can be advertised with different product images to attract different levels of targeting consumers. The Product Advertising would be a good option to advertise the new donuts as this option promotes benefits of specific goods and services. Within Product Advertising the best method to advertise the donuts is the Pioneering option which defines as stimulating the primary demand for a new product that offers consumers in-depth information about the benefits of the product class. The company could hire different advertising agencies or even a suitable well-known celebrity as the spokesperson of the new donuts products and command the related advertising department in order to advertise the donuts information including planning, creating, producing the advertising, performing research, and selecting media. For advertising, there are six major types of media which include the newspaper, magazines, radio, and television, outdoor media and the internet and World Wide Web. The Coffee Bean Donuts are normally attracted by those younger generations. With this, we can decide what type of media we should use for the advertising. Based on the target customer, the television and the internet and World Wide Web are the best and effective media type use to advertising this new product. Sales Promotion: In communication mix tool, sales promotion are defined as activities that motivates consumers or member of the distribution channel to purchase a good or service immediately, either by lowering the price or by adding the value. The Coffee Bean and Tea Leaf can promote the new features of donuts in several ways of sales promotion. Sales promotion can be done by launching a promotion like Buy 1 Free 1 featuring purchasing an ice-blended drink and a free choice flavor of donut will be offered, or even a 40%-50% enjoy of discount if a particular amount of donuts have been purchased. These are effective ways in fulfilling the missions of sales promotion by increasing trial purchases, consumer inventories, repeat purchases, and most importantly raising the awareness of consumers about the donuts product. Furthermore, providing free gifts to loyal customers and consumers who supported the new secondary donut products are important. This method can motivates them a lot in helping the company to pull customers by sharing their product experiences and knowledge to the others. Giving coupons and rebates away is a must as this type of sales promotion can not only attract more consumers to visit the companys retail stores and franchises, it also able to acknowledge them that they get to enjoy many offers and promotions if they purchase the donuts. Effectiveness of Marketing Mix Tools By using such effective marketing mix tools as their methods in promoting and increasing their sales, Coffee Bean Tea Leaf is hard to beat out by other marketers and stand at the top rank of the coffee manufacturer industry. Advertising Pioneering advertising method is one of the most effective methods in promoting a new product. By using this advertising method, the new products brief information and customers benefits gained from the product will implant into their mind and distribute the information to different groups in a shorter time and wider area. Besides, hiring celebrity as the new product promoter can also attract those who idolize them and convince them to buy the product. Nowadays the mass media make an imaginable influence to the public. By using this as a method to promote new product, for example, hiring a celebrity, will attract more audience to the new products because of the posters or the images of the celebrity on the product. And taking advantage on the audience madness phenomenon on the celebrity, it will definitely raise the awareness thus increase the sales of the product. Although these advertising method is in heavy usage during the new production promotion period and it involves expensive and sustained advertising expenses, but with the well-known company image and the qualified quality of the coffee drinks, Coffee Bean Tea Leaf is able to spend on those heavy advertising expenses and make it out with a greater interest and profit. Sale Promotion Sales promotion is another marketing tool used by Coffee Bean Tea Leaf in the new product introduction period. For example, one of the basic tactics used in the sales promotion is either giving a lower price or add up the value. With the lower price as promoting method, it can easily trigger customers curiosity and attracting the customers come and have a try on the new product. In one hand, using low price method, compared with the normal prices for the usual products in Coffee Bean Tea Leaf, it is not only affordable for most of the customers and the quantity of the products they purchase will increase as well. While in other hand, by adding up the values of the product, those customers with rational thinking or having a budget in their mind will come and purchase the products. By using these promoting methods, the promotion product information and news will be spread by the customers from one to another, and this bring Coffee Bean Tea Leaf more customers to purchase their produ cts and make them aware of the company brand and the products. Free gifts for the loyal customers will make them having concern on the products and company. Coupons and rebates give away method can make sure that the customers will come to make a purchase thus it can share with their friends and families. By making chain sales from one to another, customers concern will be rise and more customers coming to purchase the product lead to greater sales. Conclusion The type of communication tools that The Coffee Bean and Tea Leaf use for the new product is the advertising and sales promotion. As a result it is much more effective than by using the other two ways of communication tools which is personal selling and public relation. As the company which their product is food and drinks, the better way for it to promote the new product is using the advertising and sales promotion because it is faster and easy for them. More prefer to choose the way to let customer go to the place to purchase the product than take out the product to outside and promote it to public. By advertising and sale promotion, the new product will fast spread to everyone and attract them to buy it.