Caase study

The two primary functions of Varian Magna Agricultural Cooperative Society (EVANS) are procurement of agricultural produce from the farmers & marketing it to the amandine, and procurement & supply of agricultural inputs to the farmers. The objective is to devise a strategy for EVANS for efficient use of funds with respect to procurement and sale. Criteria Benefit of the farmers should be the top priority while planning the strategy.Financial planning must be done carefully in view of the limited supply of funds. Variation of prices of payday as well as fertilizers during different seasons must be used to the advantage of EVANS. Since the society shares a good relationship with the bank, this must be leveraged to suit required credit facilities. Options We assume that EVANS maintains minimal liquid cash to handle administrative expenses and interest.Some of the relevant options are listed below: Option 1: Option 2: Option 3: Evaluation Option 1 Farmers get sufficient funds to plan lon g term Losing out on higher margins by selling payday at current price Cost benefit on early arches of fertilizers is marginal Initial cash balance Cash paid to farmers Revenue from payday sales +500000 Fertilizers purchase expense Overheads -35000 ODD Extension Option 2 Cost benefit by postponing payday sales is high Insurance for payday -10000 From reserves Option 3 Farmers get their part of their share on time Cost benefit on early purchase of fertilizers can also be leveraged Credit limit extension translates to higher interest Part payment to farmers -250000 -38000 -298000 Interest -15000 Decision The high cost of storage, labor and equipment and the low savings margin make the early purchase of fertilizers an unattractive option.On the other hand, there would be a significant loss with regard to opportunity cost since we are selling payday at the current price of INNER 5000 per ton. Moreover, a marginal extension of Overdraft limit is required to support operations. The higher margin on payday sales can be leveraged by holding the stock in storage for 6 months. The high overheads of storing fertilizers can be avoided. Since we have sufficient reserves, we can support daily operations with minimal funds. The objective of the Co-operative society is to benefit the farmers over the long run. If the members agree to give up part payment towards procuring fertilizers at the discounted price, they can get the coupled benefits of the higher margins on payday and reduced fertilizer costs. Therefore, we recommend option 3.Action Based on the calculations below, accounting for minimum and maximum possible price of payday in 6 months, we can bring about a substantial reduction in cost per bag of fertilizers. Min Max 630000 750000 Profit margin 130000 250000 (-) Interest Net profit from payday sales 210000 Fertilizer cost 475000 38000 Total Cost 513000 (-) Net profit from payday sales Revised Total Cost of Fertilizers 423000 303000 Revised cost per bag of Fertilizer s 222. 63 159. 47 Contingency Since our recommended option requires deferring part payment, the farmers do not receive the entire sale revenue right away. This option also requires the bank to allow an extended overdraft limit to EVANS. In the circumstance, that either or both parties are unwilling to accept this proposal, we recommend option 2 as a backup.

Apple vs Microsoft

Everybody thinks Apple is younger than Microsoft, but Apple was born in 1976, just one year after Microsoft corporation. They develop two different ways to produce the same product, Microsoft has developed a computer platform more popular than the Apple platform. Indeed, Microsoft Softwares came in the market as a reference, due to the easiest compatibility network. In the other hand, Apple increased on the ten last years. The main problem of this war implies the consumer. How do you make your decision between two products , when they are globally similar ?Microsoft has developed an Operating System which is easy to use for anyone, and the majority of the computer have installed the O. S Windows . Moreover, a personal computer stays less expensive than an Apple computer. Behind the graphics and the user interface, technically the core of the system grant a lot of flaws, that imperil the security of the O. S. Apple bets on the design and efficiency to equal the windows industry. The O . S on the Apple computers is named  «MAC O. S ». The core of the system is very stable and very safe. Indeed, virus aren’t made for the Macintosh O.S. So a lot of consumers chose Apple for the security. The price for the Apple computers are the most expensive, and most of softwares can’t be used on MAC O. S computers. Apple and Microsoft were born together, but one pretend to a quality and luxurious product, and the other is made to satisfy another public who cares about price, but doesn’t stand with design. They have a common market, but for different client companies which don’t need the same product, so apple software is designed for the student whereas Microsoft software supply to the professional demand.What’s more, recently Apple goes through Microsoft in the highest trade price to the second place of the most powerful company. To my mind, Apple is better than Microsoft because it turned to a younger public, which is the beginning of the next generation. But for the 40 last years, Microsoft sold more laptops and computers than Apple. Today, Apple is getting better than Microsoft, how can we explain this mind changing? (360 words)

Stages of Study and Evaluation of Internal Control Essay

The stages/activities involve in studying and evaluating internal control are: A. Obtaining an understanding of the entity’s internal control structure. B. Assessing the preliminary level of control risk. C. Obtaining evidential matter to support the assessed level of control risk. D. Evaluating the results of evidential matter. E. Determining the necessary level of detection risk. STAGE A. Obtaining an understanding of the entity’s internal control structure. In planning the audit examination, each of the five components of internal control must be studied and understood by the auditor to enable him to (1) identify types of potential misstatements; (2) consider factors that affect the risk of misstatement; and (3) begin to design appropriate testing procedure. Understanding the Control Environment The auditor should obtain sufficient knowledge of the control environment to understand management’s and the board of director’s attitude, awareness, and actions concerning the control environment. The auditor should concentrate on the substance of management’s policies, procedures, and related actions rather than their form because management may establish appropriate policies and procedures but not act on them. Understanding Control Procedures Because some control procedures are integrated in specific components of the control environment and accounting system, as the auditor obtains an understanding of the control environment and accounting system, he is also likely to obtain knowledge about some control procedures. The auditor should consider the knowledge about the presence or absence of the control procedures obtained from the understanding of the control environment and accounting system in determining whether it is necessary to devote additional attention to obtain an understanding of control procedures to plan the audit. Understanding the Accounting and Internal Control Systems To understand the design of the accounting information system, the auditor determines (1) the major classes of transactions of the entity; (2) how  those transaction are initiated; (3) what accounting records exist and their nature; (4) how transactions are processed from initiation to completion, including the extent and nature of computer use; (5) the nature and details of the financial reporting process followed. Typically, this is accomplished and documented by a narrative description of the system or by flowcharting. The operation of the accounting information system is often determined by tracing one or few transactions through the system (called a transaction walk-through). Information controls relating to the accounting system are concerned with achieving objectives such as: Transactions are executed in accordance with management’s general or specific authorization. All transactions and other events are promptly recorded in the correct amount, in the appropriate accounts and in the proper accounting period so as to permit preparation of financial statements in accordance with an identified financial reporting framework. Access to assets and records is permitted only in accordance with management’s authorization. Recorded assets are compared with the existing assets at reasonable intervals and appropriate action is taken regarding any differences. When obtaining an understanding of the accounting and internal control systems to plan the audit, the auditor obtains knowledge of the design of the accounting and internal control systems. When the transactions selected are typical of those transactions that pass through the system, this procedure may be treated as part of tests of control. The nature, timing, and extent of the procedures performed by the auditor to obtain an understanding of the accounting and internal control systems will vary with, among other things: The size and complexity of the entity and of its computer system. Materiality considerations. The type of internal controls involved. The nature of the entity’s documentation of specific internal controls. The auditor’s assessment of inherent risk. Ordinarily, the auditor’s understanding of the accounting and internal control systems significant to the audit is obtained through previous with the entity and is supplemented by: a. Inquiries of appropriate management, supervisory and other personnel at various organizational levels within the entity, together with reference to documentation, such as procedures  manuals, job descriptions, and flow charts; b. Inspection of documents and records procedure by the accounting and internal control systems; and c. Observation of the entity’s activities and operations, including observation of the organization of computer operations, management personnel and the nature of transaction processing. The auditor determines the policies, procedures, methods, and records placed in operation by inspecting documents and directly observing the policies and procedures in use. The auditor can examine actual, completed documents and records to bring the contents of the manual to life and better understand them. In addition, the auditor can observe client personnel in the process of preparing them and carrying out their normal accounting and control activities. This further enhances understanding and knowledge that controls have been placed in operation. Documentation of Understanding The auditor should document the understanding of the entity’s internal control structure elements obtained to plan the audit. The form and extent of this documentation is influenced by the size and complexity of the entity, as well as the nature of the entity’s internal control structure. Generally, the more complex the internal control structure and the more extensive the procedures performed, the more extensive the auditor’s documentation should be. 1. Internal Accounting Control Questionnaire Internal accounting control questionnaire contains a series of questions designed to detect control weaknesses. Most questionnaires are designed to yield â€Å"yes†, â€Å"no†, or â€Å"not applicable† answers to the questions. A â€Å"yes† answer generally indicates a satisfactory degree of internal accounting control while a â€Å"no† answer indicates a possible weakness in control or at least indicates that further investigation is required. If the weakness is material, them it should be reported to a senior management, the board of directors, and the audit committee. â€Å"Material weakness is one in which the procedures or degree of compliance with the procedures fail to provide reasonable assurance that material errors or irregularities would be prevented or promptly detected during the accounting process.† In completing the internal control questionnaire, the auditor should consider the  following critical aspects: 1. Is the system of internal control sound? 2. If it is not reliable, what errors might occur? 3. What alternative audit procedures should be adopted if the system is unreliable? Advantages They provide audit assurance that attention is given to presence or absence of all controls listed and that certain features of the system are not overlooked. They provide a means of obtaining uniform documentation of internal control system reviewed. They provide inexperienced audit staff members with guidance in performing internal control reviews. They facilitate the early detection of potential weaknesses in the system. Disadvantages Auditor may view the questionnaire device for accomplishing an automatic evaluation of internal control. Controls listed on questionnaire may not suit the particular circumstances of a specific audit. The auditor may overlook pertinent control not included in the questionnaires. 2. Flowcharts Flowchart is a symbolic diagram of a specific part of an internal accounting control system indicating the sequential flow of data and/or authority. An internal control flowchart uses standardized symbols, interconnecting lines, and annotations to represent information, document, and document flow. It provides a pictorial overview of a client’s internal control activities. It illustrates the interaction of individuals, records, and control related to a particular department or class of transactions. Internal control flowcharts generally reflect the segregation of duties by using a column across the top to reflect different departments and the flow of documents and the flow of documents from left to right. Advantages Easily understood. Since flowcharts provide a visual description supplemented by a written narrative, they are more easily understood. Better overall picture or complex system. A complex system may be reduced to a one or two-page flowchart which might otherwise require a 15-page internal control questionnaire or a 10-page narrative memo. Parallels EDP documentation. EDP systems are commonly documented with flowcharts which make it easier for EDP  purchase personnel to relate to the auditors. It is easy to update. Disadvantages Higher level of knowledge and training are required to prepare a good flowchart of a complex system. Flowcharts take more time to prepare and require more knowledge. It is more difficult to spot internal control weakness. The ff. questions should be answered before a flowchart is prepared: 1. Who performs the various functions in the routine? 2. Why are these functions performed? 3. What work is performed, and is the work considered input or output? 4. When are the functions performed and in what sequence? 5. How are the functions performed and in what sequence? Conference with senior management, supervisors, and employees using the above checklist should be conducted by the independent auditor before flowcharting the routine. In addition, copies of all forms, documents and reports used in the routine to be flowcharted should be obtained. A primary purpose of the internal control flowchart is to communicate effectively. The ff. techniques should assist in meeting this goal: Standardized symbols. Auditors use a uniform set of symbols developed by the American National Standards Institute (ANSI). Flowlines. The flow of documents should be from top to bottom and left to right. Arrowheads may be used on all lines and should be used when the flow is not standard or is bi-directional. Documents. When a document is created, its source should be indicated. Multiple-document symbols are required when multiple copies of the document are prepared. The disposition of every copy or each document should be shown. Processing. Processing symbols are used to identify any procedures applied to documents such as their being filed. Annotations. Comments and explanations should be used to make the flowchart easier to understand or more complete. The ff. guidelines may be useful in preparing a flowchart: Determine the class of transactions or transaction cycle to be flowcharted. Obtain an understanding of internal control by making inquiries of client personnel, observing employee activities, and examining documents, records, and policies and procedures manuals. Organize the flowchart into columns, using a different column for each department, function, or individual. Draw a sketch of the flowchart. Draw the flowchart and insert comments and annotations. Test the flowchart for completeness by following a few transactions through the chart. 3. Narrative Description A narrative is a written description of a particular phase or phases or a control system. Although useful for describing simple systems, narratives may be adequate when a system is complicated or frequently revised. If the systems are extensive and/or complex, separate narratives may be prepared for a smaller groups of control which relate to specific classes of transactions or accounts. Some auditor prepare narrative descriptions to accompany internal control questionnaire or flowcharts in order to provide information not otherwise included. Advantages: Narrative is flexible and may be tailor-made for engagement. Requires a detailed analysis and thus forces auditor to understand functioning of the system. Disadvantages: Auditor may not have the ability to describe the system correctly and concisely. This may require more time and careful study. Auditor may overlook important portions of internal control system. A poorly written internal accounting control narrative can lead to a misunderstanding of the system thus resulting in the improper design and application of compliance tests. 4. Internal Control Checklist This contains a detailed enumeration of the methods and practices which characterize good internal control or of item to be considered in reviewing internal control. 5. Decision tables In this approach, the system is depicted as decision points. Advantages and disadvantages are similar to those of the flowchart approach. STAGE B. ASSESSING THE PRELIMINARY LEVEL OF CONTROL RISK After obtaining an understanding of the accounting and internal control systems, the auditor should make a preliminary assessment of control risk, at the assertion level, for each material account balance or class of transactions. The preliminary assessment of control risk is the process where the auditor evaluates the effectiveness of a client’s internal control policies and procedures in preventing or detecting material misstatements in the financial statement assertions, namely: (1)/(2) Existence/ Occurrence. Procedures that require documentation, approvals, authorization, verification, and reconciliations. (3) Completeness. Procedures that ensure that all transactions that occur are recorded such as accounting for numerical sequence of documents. (4) Right and obligations. Procedures that ensure that the entity has a right to asset or an obligation to pay arising from the transaction. (5)/(6) Valuation/ Measurement. Procedures that ensure that a proper price is charged and that mathematical accuracy are present in recording and in developing the accounting records and financial statement. (7) Presentation and Disclosure. Procedures that indicate that a review has been made to ascertain that a transaction has been recorded in the proper account and that financial statement disclosure have been reviewed by competent personnel. The process of arriving at the auditor’s assessment of control risk is an iterative process that is refined as the auditor’s obtain more and more evidence about the effectiveness of various internal control policies and procedures. After obtaining the understanding of the internal control structure, the auditor may assess control risk at the maximum level. The term maximum level is used in this section to mean the greatest probability that a material misstatement that could occur in a financial statement assertion will not be prevented or detected on a timely basis by an entity’s internal control structure. Control risk may be assessed in quantitative terms, such as percentages, or in nonquantitative terms that range, for example, from a maximum to a minimum. Assessing control risk at below the maximum level involves- Identifying specific internal control structure policies and procedure relevant to specific assertions that are likely to prevent or detect material misstatements in those assertions. Performing tests of control to evaluate the effectiveness of such policies and procedures. The preliminary assessment of control risk for a financial statement assertion should be high unless the auditor: a. Is  able to identify internal controls relevant to the assertion which are likely to prevent or detect, and correct a material misstatement; and b. Plans to perform tests of control to support the assessment. Assessing Inherent Risk In developing the overall audit plan, the auditor should assess inherent risk at the financial level. In developing the audit program, the auditor should relate such assessment to material account balances and classes of transactions at assertion level, or assume that inherent risk is high for the assertion. To assess inherent risk, the auditor uses professional judgement to evaluate numerous factors, examples of which are: At the Financial Statement Level The integrity of management. Management experience and knowledge and changes in management during the period. Unusual pressure on management. The nature of the entity’s business. Factors affecting the industry in which the entity operates. At the Account Balance and Class of Transactions Level Financial statement accounts likely to be susceptible to misstatement. The complexity of underlying transactions and other events which might require using the work of an expert. The degree of judgment involved in determining account balances. Susceptible of asset to loss or misappropriation. The completion of unusual and complex transactions. Transactions not subjected to ordinary processing. Relationship between the Assessment of Inherent and Control Risks Management often reacts to inherent risk situations by designing accounting and internal control systems to prevent or detect, and correct misstatements and therefore, in many cases, inherent risk and control risk are highly interrelated. In such situations, if the auditor attempts to assess inherent risk and control risks separately, there is a possibility of inappropriate risk assessment. As a result, audit risk may be more appropriately determined in such situations by making a combined assessment. Identification of Specific Internal Control Policies to Specific Assertions  Auditors are interested in control activities because they assist in establishing the validity of financial statement assertions. Controls that enhance the reliability of the financial statements may be preventive controls or detection controls. Preventive controls avoid errors and irregularities while detection controls recognizing that error will occur even under ideal conditions provide for a â€Å"double-check† to locate significant occurrences after the fact. If an entity’s controls are found to be effective, the auditor may reduce the selected auditing procedures to test a group of assertions. Control activities may provide direct evidence about the many assertions. In identifying internal control structure policies and procedures relevant to specific financial statement assertions, the auditor should consider that the policies and procedures can have either a pervasive effect on many assertions or a specific effect on an individual assertion, depending on the nature of the particular internal control structure element involved. Conversely, some control procedures often have a specific effect on an individual assertion embodied in a particular account balance or transaction class. The objective of procedu res performed to obtain understanding of the internal control structure is to provide the auditor with knowledge necessary for audit planning. The objective of test of controls is to provide evidential matter to use in assessing control risk. When the auditor concludes that procedures performed to obtain the understanding of the internal control structure also provide evidential matter for assessing control risk, he should consider the degree of assurance provided by that evidential matter. Although such evidential matter may not provide sufficient assurance to support an assessed level of control risk that is below the maximum level of certain assertions, it may do so for other assertions and thus provide a basis for modifying the nature, timing, or extent of the substantive tests that the auditor plans for those assertions. STAGE C. OBTAINING EVIDENTIAL MATTER TO SUPPORT THE ASSESSED LEVEL OF CONTROL RISK The auditor obtains evidential matter to enable him to determine the proper level of control risk by performing test of controls or compliance tests on selected policies and procedures. Compliance procedures are designed to obtain reasonable assurance that those internal controls on which tests requiring inspection of documents supporting transactions to gain evidence that controls have operated  properly and inquiries about and observation of controls which leave no audit trail. Test of Controls Procedures directed toward either the effectiveness of the design or operations of an internal control structure policy or procedure are referred to as tests of controls. Tests to obtain such evidential matter ordinarily include procedures such as inquiries of appropriate entity personnel, inspection of documents and reports, and observations of the application of specific internal control structure policies and procedures. Tests of control are performed to obtain audit evidence about the effectiveness of the: a. Design of the accounting and internal control systems, that is, whether they are suitably designed to prevent or detect and correct material misstatements; and b. Operation of the internal controls throughout the period. The auditor should obtain audit evidence through tests of controls to support any assessment of control risk which is less than high. The lower the assessment of control risk, the more support the auditor should obtain that accounting and internal control sy stems are suitably designed and operating effectively. When obtaining audit evidence about the effective operation of internal controls, the auditor considers how they were applied, the consistency with which they were applied during the period and by whom they were applied. The concept of effective operation recognizes that some deviations may have occurred. Deviations from prescribed controls may be caused by such factors as changes in key personnel, significant seasonal fluctuations in volume of transactions and human error. In computer information system environment, the objectives of tests of controls do not change from those in a manual environment; however, some audit procedures may change. The auditor may find it necessary, or may prefer, to use computer-assisted audit techniques. STAGE D. EVALUATING THE RESULTS OF THE EVIDENTIAL MATTER Based on the results of the tests of controls, the auditor should evaluate whether the internal controls are designed and operating as contemplated in the preliminary assessment of control risk. The evaluation of deviations may result in the auditor concluding that the assessed level of control risk needed to be revised. In such cases, the auditor would modify the nature,  timing, and extent of planned substantive procedures. The conclusion reached as a result of assessing control risk is referred to as the assessed level of control risk. In determining the evidential matter necessary to support a specific assessed level of control risk below the maximum level, the auditor should consider the characteristics of evidential matter about the control risk. Generally, however the lower the assessed level of control risk, the greater the assurance the evidential matter must provide that the internal control structure policies and procedures relevant to an assertion are designed and operating effectively. Ordinarily, the auditor’s observation provides more reliable audit evidence than merely making inquiries. However, audit evidence obtained by some tests of controls, such as observation, pertains only to the point in time at which the procedures was applied. The auditor may decide, therefore, to supplement these procedures with other tests of control capable of providing audit evidence about other period of time. In determining the appropriate audit evidence to support a conclusion about control risk, the auditor may consider the audit evidence obtained in prior audits. In a continuing engagement, the auditor will be aware of the accounting and internal control systems through work carried out previously but will need to update the knowledge gained and consider the need to obtain further audit evidence of any changes in control. The auditor in addition, should consider whether the internal controls were in use throughout the period. An audit of financial statements is a cumulative process; as the auditor assesses control risk, the information obtained may cause him to modify the nature, timing, or extent of the planned tests of controls for assessing control risk. The evaluation is based on the effectiveness of the entity’s control structure in preventing and/pr detecting material misstatements, as determined by the tests of controls. STAGE E. DETERMINING THE NECESSARY LEVEL OF DETECTION RISK The auditor uses the acceptable level of detection risk to determine the nature, timing, and extent of the auditing procedures to be used to detect material misstatements in the financial statement assertions, auditing procedures designed to detect such misstatements are referred to in this section as substantive tests. The level of detection risk relates directly to the auditor’s substantive procedures. The auditor’s control risk  assessment, together with the inherent risk assessment, influence the nature, timing, and extent of the substantive procedures to be performed to reduce risk, and therefore audit risk, to an acceptably low level. In this regard the auditor would consider: a. The nature of substantive procedures, for example, using tests directed toward independent parties outside the entity rather than tests directed toward parties or documentation within the entity, or using tests of details for a particular audit objectives in addition to analytical procedures; b. The timing of substantive procedures, for example, performing them at period rather than at an earlier date; and c. The extent of substantive procedures, for example, using a larger sample size. As the acceptable level of detection risk decrease, the assurance provided from substantive tests should increase. Consequently, the auditor may do one or more of the ff Change the nature of substantive tests from a less effective to a more effective procedures, such as using tests directed toward parties or documentation within the entity Change the timing of substantive tests, such as performing them at year-end rather than at interim date. Change the extent of substantive tests, such as using a larger sample size. There is an inverse relationship between the detection risks and the combined level of inherent and control risks. The substantive tests that the auditor performs consist of tests of details of transactions and balances, and analytical procedures. The objective of tests of details of transactions performed as substantive tests is to detect material misstatements in the financial statements. The auditor should recognize, however, that careful consideration should be given to the design and evaluation of such tests to ensure that both objectives will be accomplished. Audit Risk in the Small Business The auditor needs to obtain the same level of assurance in order to express an unqualified opinion on the financial statements of both small and large entities. However, many internal controls which would be relevant to large entities are not practical in the small business for example is the segregation of duties. In circumstances where segregation of duties is  limited and audit evidence of supervisory control is lacking, the audit evidence necessary to support the auditor’s opinion on the financial statements may have to be obtained entirely through the performance of substantive procedures. How Adequacy or Inadequacy of Internal Control Affects Audit Procedures The primary reason for studying and evaluating internal control is to provide a basis for relying upon the system and for determining the extent of year-end substantive tests to be performed. There is an inverse relationship between the effectiveness of internal control and the extent of detailed audit procedures; more effective system requires less detailed testing. Strengths and weaknesses identified during the evaluation of internal accounting control and tests of compliance will affect the nature, timing, and extent of audit procedures. The audit is not specifically designed to search for errors or irregularities, although during the study and evaluation of internal accounting control system and the performance of substantive tests, errors, or irregularities may be discovered. The auditor must consider the audit implication when errors or irregularities are likely to exist. Documentation of the Assessed Level of Control Risk The auditor should document in the working papers. a. The understanding obtained of the entity’s accounting and internal control systems; b. The assessment of control risk. When control risk is assessed at less than high, the auditor would also document the basis for the conclusions. Figure 11.2 Relationship of Effectiveness of Internal Control and Substantive Tests Controls initially considered effective Controls initial not considered effective or not cost efficient Reduce control risk Assess control risk at maximum (100%) Reduce acceptable risk of overreliance on internal control Acceptable risk of overreliance on internal control- 100% (maximum) Perform tests of control (inquiries, inspection, observation, and reperformance) Perform no tests of controls Increase detection risk Decrease detection risk Reduce planned substantive test 1. Use less persuasive substantive tests. 2. Perform the substantive tests at interim date. 3. Decrease extent of substantive test by selecting a smaller sample size. Perform extensive substantive testing 1. Use more effective substantive tests. 2. Perform substantive tests at year-end 3. Increase extent of substantive tests by selecting a larger sample size. Communication of Performance, Improvements and Observations in Internal Control Management. As a result of obtaining an understanding of the accounting and internal control systems and tests of controls, the auditor may become aware of weaknesses in the systems. The auditor should make the management aware, as soon as practical and at an appropriate responsibility, of material weaknesses in the design or operation of the accounting and internal control systems, which have come to the auditor’s attention. The communication to management of material weaknesses would ordinarily in writing. Management letter may be made that will contain constructive suggestions or improvements in internal control or other suggestions for increased efficiency in operations. This letter is considered a by-product rather than the aim of the audit and is often completed sometimes after the completion of the field work. If however, the auditor identifies material weaknesses, he has a professional responsibility to communicate them to both senior management and the board of directors. The auditor should issue a written report at the earliest possible that it is documented in the work papers. Reportable Conditions Specifically, these are the matters coming to the auditor’s attention that, in his judgement, should be communicated to the audit committee because they represent significant deficiencies in the design or operation of the internal control structure, which could adversely affect the organization’s ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. Examples of reportable conditions are as follows: Deficiencies in internal control  structure design Inadequate overall internal control structure design Absence of appropriate segregation of duties consistent with appropriate control objectives. Absence of appropriate reviews, and approvals of transactions, accounting entries, or systems output. Inadequate procedures for appropriately assessing and applying accounting principles. Inadequate provisions for the safeguarding of assets. Absence of other internal control techniques considered appropriate for the type and level of transaction activity. Evidence that a system fails to provide complete and accurate output that is consistent with objectives and current needs because of design flaws. Failures in the operation of the internal control structure Evidence of failure of identified controls in preventing or detecting misstatements of accounting information Evidence that a system fails to provide complete and accurate output consistent with the entity’s control objectives because of the misapplication of control procedures. Evidence of failure to safeguard assets from loss, damage, or misappropriation. Evidence of intentional override of the internal control structure by those in authority to the detriment of the overall objectives of the system. Evidence of failure to perform tasks that are part of the internal control structure, such as reconciliation not prepared or not timely prepared. Evidence of willful wrongdoing by employees or management. Evidence of manipulation, falsification, or alteration of accounting records or supporting documents. Evidence of intentional misapplication of accounting principles. Evidence of misrepresentation by client personnel to the auditor. Evidence that employees or management lack the qualifications and training to fulfill their assigned functions. Others Absence of sufficient level of control consciousness within the organization Failure to follow up and correct previously identified internal control structure deficiencies. Evidence of significant or extensive undisclosed  related party transactions. Evidence of undue bias or lack of objectivity by those responsible for accounting decisions. Reporting- Form and Content Conditions noted by the auditor that are considered reportable under this section or that are the result of agreement with the client should be reported, preferable in writing. If the information is communicated orally, the auditor should document the communication by appropriate memoranda or notations in the working papers. Any report issued on reportable conditions should: Indicate that a purpose of the audit was to report on the financial statements and not to provide assurance on the internal control structure. Include the definition of reportable conditions.  Include the restriction on distribution as discussed in the previous paragraph. If no reportable conditions are found, an auditor may not issue a letter stating that. Such a letter may mislead users by implying a greater level of assurance about the lack of any significant deficiencies than the auditor could really provide. However, an auditor may issue a letter indicating that no material weaknesses were found during the course of an audit.

Theories of Intelligence Assignment Example | Topics and Well Written Essays - 250 words - 1

Theories of Intelligence - Assignment Example Accordingly, Gardner revealed seven intelligences by which individuals are capable of tapping to solve problems at hand. These intelligences were specifically noted as: linguistic (ability to read, write and communicate), logical-mathematical (ability for logical thinking and to solve mathematical and even scientific problems), spatial (exemplifying navigational or visual architectural and planning skills), bodily kinesthetic (use of physical body in solving problems), musical (innate musical talent), interpersonal (skills towards others), and intrapersonal (skills towards self). Two intelligences: naturalist and existentialist were eventually added to the list (A Brief History of Intelligence Theory, p. 2). The good news is that this theory has been proven have been successfully applied in contemporary classroom settings, for instance, in science subjects through the application of logical-mathematical skills (to solve science problems), spatial and even bodily-kinesthetic through the control of body motions, spaces, and concepts of distance, and of course, needed in all classroom settings, the linguistic intelligence. Teachers and educators should therefore harness these intelligences through closely assessing the strengths of their students and develop the skills and intelligences that are most needed to assist in their overall academic

Urban economics Term Paper Example | Topics and Well Written Essays - 1750 words

Urban economics - Term Paper Example Urbanization indicates the economic development of a country. Sustainable development is the need of the hour in all types of activities. Although the path of sustainability is a difficult one, yet it is approachable if pursued in an appropriate way. Sustainable transportation system ensures building of a society that acts as backbone, which supports economic growth through assisting people access their jobs and services easily. If the city is well-planned and laid out properly, urbanization will lessen the overall pollution levels and will preserve the surrounding areas, but unfortunately, most the cities set an example of haphazard development that has led to environmental degradation.This paper aims to examine the detrimental effects of transportation in enhancing global warming and ways to reduce it. The process of speedy urbanization due to growing population levels and their concentration in outsized cities have led to the sprawl of cities, as called by us â€Å" urban sprawlà ¢â‚¬ . These mega cities mark the most significant change brought about by human creatures. Cities form a network of linkages that expand ahead of their own boundaries causing environmental damages and their impacts outside urban areas. One of the most significant changes in natural environment is due to the urban transportation system. Increasing number of cars have provided immense facility to the individuals to access their jobs, educational institutes, shopping malls or any other place easily and on their own, but the flip side of this facility is the environmental damage brought about by the unsustainable transportation patterns. ROLE OF AUTOMOBILES IN GLOBAL WARMING Now days, automobiles are an essential part of daily life. They have shaped our culture and landscape. The industries that build cars serve as key part of the economy of the country. The automobile is not without its faults, but they often are concealed by the styling, performance and other features that make toda y’s vehicles so desirable. Still, when a product is so widely used, its faults can add up to massive unwanted side effects like global warming. Global warming is the most current environmental issue in many countries of the world. Motor vehicles play a major part in what scientists call the most serious environmental problem the world faces. The automobile’s main contribution comes from the carbon dioxide (CO2) emitted as the engine burns fuel. The greenhouse gases are released from numerous sources that cause global warming. Any single contribution may seem small in proportion to the world total, but collectively it becomes a problem of vast scale. To address a problem of such vast scale requires international agreements and national policies. But making good on such commitments will require changes in how we manage every activity that contributes to the problem. The sources which contribute most to global warming should be identified in order to know that where and h ow much emission should be reduced. [1] The disproportionate impact of U.S. cars and light trucks An automobile which means personal motor vehicles, including light trucks such as pickups and vans emit roughly 10% of global (CO2) emissions from fossil fuels, which are the main form of greenhouse gas pollution. American automobiles have a disproportionate impact: U.S. cars are driven further each year and burn more fuel per mile than the international average. The United States has 5% of the world’s population and 30% of the world’s automobiles, but it contributes 45% of the world’s automotive (CO2) emissions. In 2004, U.S. cars and light trucks emitted 314 million metric tons of carbon-equivalent (MMTc). That equals the amount of carbon in a coal train 50,000 miles long—enough to stretch 17 times between New York and San Francisco. In fact, the amount of (CO2) emitted from oil used for transportation in the United States is similar to the amount from coal used to generate electricity. [1] SHIFTING FROM PRIVATE TO PUBLIC TRANSPORT

Critically Eexamine the Importance of Ensuring the Race, Ethnicity, Essay

Critically Eexamine the Importance of Ensuring the Race, Ethnicity, Social Class And Gender of Pupils Are Valued And Supported Within the Education System - Essay Example This project declares that the social class of the students affects performance in terms of the quality of life. If a student has access to the basic needs, health care and social amenities then they are more likely to perform better in school. Research has shown that students who come from low-income households have slower development of academic skills that those coming from higher income households. This is because of the different environments and exposures of these two groups. For example, a child from a well to do family may be more technologically advanced that another from a low-income household. This is because this student is exposed to all the latest gadgets and other devices because the family can be able to afford them. This paper makes a conclusion that tahe one for the under privileged student has to be detailed as the assumption made is there are things that the students has not been able to access and experience because of their social standing. Families that have low income are less likely to provide the necessary materials required in the learning process. In conclusion, all the above areas have to be considered in the formulation of an educational policy to make sure that all that parties involved have adequate representation and no group is left behind in educational progression. Education is a basic human right and the least we can do is to make sure that it is accessible by all and that it is comprehensive enough for all parties involved.

Evaluating practice through theories and models Essay

Evaluating practice through theories and models - Essay Example These nursing theories essentially provide the scientific bases for the claim that nursing is not only an art but also a science (Parker 2010). In this essay, three nursing theories will be analysed and criticised purposely to understand and learn how to effectively use these theories in everyday nursing practices. Then, Dorothea Orem’s self-care deficit theory will be applied to a case study (see Appendix 1). Jean Watson’s Theory of Human Caring The Theory of Human Caring, according to Watson (2000), was developed between 1975-1979 as her initial attempt to distinguish nursing from other health professions by combining the seemingly irreconcilable concepts of science and caring. She also regards her theory as â€Å"a humanistic approach to nursing that emphasizes human-to-human responsiveness rooted in upholding humanistic values† (Kim 2006, p.301), as she pays attention not only on patients but also on nurses, believing that both are interconnected. Watson (200 0, p. 2) expands this further by explaining that nursing like teaching is not simply a job that can be mechanically done, but it is â€Å"a life-giving and life-receiving profession for a lifetime of growth and learning† which only becomes possible if caring is incorporated in nurses’ daily works and lives. Thus what distinguishes the nursing profession is caring and love. Watson’s theory is a good reminder to nurses of four important points: that the patients are all human beings that deserve equal care and love; that the knowledge and skills of nurses are only tools to assist them in which therapeutic effect depends on how much nurses care; that healing is a two way-process both in going through the healing process and in benefitting from it; and that nursing as a caring profession is a humane profession because without care humanity may perish. Furthermore Suliman et al.’s (2009) study, which aimed to assess the effectiveness of Watson’s theory in a multi-cultural environment found that Watson’s theory is measurable using the caring Behaviour Assessment Tool and is applicable to patients of various cultural backgrounds. However, it may be argued that Watson’s theory is too subjective as it greatly depends on the nurse’s commitment and caring consciousness. Every individual has his/her own way of expressing and accepting care. Thus, the expression of Watson’s theory may vary along individual personalities and cultural backgrounds of nurses and patients. Remaining two models will be discussed in the assignment 1. Case study, Applying Orem’s Self-Care Deficit Theory (Case: see Appendix 1) Introduction The author chose the application of Orem’s Self-Care Deficit theory on this case for two important reasons. Firstly, the aim of Orem’s theory fits well in the case. Secondly, Orem’s nursing process is clearly defined in terms of objective and technical components. Thus, thi s will be a good learning exercise for the author as to how nursing for self-care is conducted. In Orem’s theory (1959-2001), the nursing process is the method by which nurses can determine the person’

Discuss the problem of compounding Type I error and explain how the Essay

Discuss the problem of compounding Type I error and explain how the ANOVA addresses this problem - Essay Example In most cases, the effects of multiple tests are ignored and their interaction in the two-way ANOVA. According to Huck (2014), chapter eleven, some of the recommended solutions to compounding the Type 1 error is through ignoring them or by the use of ANOVA. The ANOVA works by comparing the variance within each sample population and the variance between different samples. The variance between and within the samples are computed by getting the sum of the squares then using different formulas to obtain the final result. First, compute the variance between the samples then compute the variance within the samples. Next, computation of the ratio that exists between the variance obtained from between and within to obtain the F ratio. If the null hypothesis is true it implies that the variance between the samples should be equal to zero. Is the converse is the case, the F ratio is larger and the bigger the value gets, the more the chances of rejecting the null hypothesis. Another solution is through the Bonferroni adjustment in which case the alpha is divided by the number of tests. This helps in minimizing on the effects of factorial issue on the final result (Ware & Brewer,

Wrapping the semester up for portfolio Article Example | Topics and Well Written Essays - 1250 words

Wrapping the semester up for portfolio - Article Example In addition, Montaigne hates cruelty against living things. He questions the presumption that human beings can and should rule over other creatures when the former could be so cruel to the latter. He gives examples of how ancient peoples despised cruelty against human beings and animals too, even those who/that have wronged them. Montaigne argues that torture and the death penalty are examples of human cruelty. He does not approve of cruelty because it violates the human sensibility for compassion and it turns humans into inhumane monsters. Jane Kramer describes Montaigne’s writings about the â€Å"self,† most especially, his â€Å"self.† Montaigne was 38 years old when he started writing his essays for the purpose of pursuing â€Å"Myself† or his identity. Kramer advises that people can best read Montaigne through his own observation of himself. By the self, she refers to Montaigne’s second life, because his identity in his writings is detached from his real life. She wonders why Montaigne did not speak with more details about his life. He did not connect his beliefs to his own experiences as a politician, family man, and a man with religion. She indicates that this must have enriched his thoughts about many more issues. She adds that Montaigne did not discuss other important political and social issues in his time too. Moreover, Kramer notes that Montaigne criticizes his essays for lack of unity. He also admits to fearing fear most of all, although, before he died, he accepted his f ear of emptiness that comes after death. Kramer ends with Montaigne’s desire to be statesman again. However, before he returns to a political post, he has become too sick of his kidney stones to perform his political functions. WikiHow describes the method of writing a five paragraph essay. It starts with an introduction that sets the tone and hooks the audience. The hook must be followed by the topic and then the thesis. The thesis must be coherent and

Inviting a Distinguished Guest (email format) Assignment

Inviting a Distinguished Guest (email format) - Assignment Example Core to the group’s agenda is development of members’ entrepreneurial potentials for self-employment and job creation for members and the group believes that you are a perfect example of successful people in this scope, both in your industry and beyond. The group succeeded in ventures such as sponsoring its members’ viable business ideas. Visionaries Group therefore wishes to invite you to address its members on your strategies to success, challenges that you have faced in the journey, your motivational factors, and your vision for the next decade. We believe that your presence and address will have great impacts on the young minds that wish to follow the same path as yours. The seminar will be held at University of California Los Angeles. Every member of the group is looking forward to your address and to interact with you at a personal level and the group is able to reschedule the seminar to suit your schedule. There will be other invited quests but all have communicated their availability and flexibility to our scheduled time. There will be a token of appreciation for your special time as the group has set aside $ 500 for the purpose. All of us look forward to your confirmation of your availability for our seminar and your suitable date, time, and suitable duration

Monastic Art Essay Example for Free

Monastic Art Essay Monastic Art is subdivided in two genres the monastic ascetic art form and the aesthetic art form (Sekules 77). The portrayal of saints in the monasteries is a common theme and narrows it down to the whole religious visionaries and deities which produced those visions. The entire monastic sphere was dedicated to placing oneself in a position to receive sacred communication from God; hence it is not surprising that monasteries and convents heavily sought for visual representation of their favorite saints or God. In medieval times, monastic art was commonly etched on ceilings, walls, and frescoes to draw the viewer into a realm of holiness to enrich the artistic and religious experience. As aforementioned monastic life could either be ascetic which falls in line with the austere lives of the monks or it could be highly beautified which displayed all the wealth and glamor of the Medieval Catholic Church. Most monastic art are derived from the Byzantine model were paintings were very embellished, attractive, symbolic, and magnificent in size. At the Abbey of Santa Maria la Real de Las Huelgas, Spain, there are the Berenguela knitted cushion covers and skillfully decorated gloves, overlaid with gold and scarlet (1275). This highly decorated covers are in memoriam of Prince Fernando de la Cerda (Shadis 168). Benedictine Monasteries The Rule of St. Benedict required them to withdraw from the world into a communal life organized around prayer so that their spiritual inclinations were not directed to other areas of conformity† (Sekules 61). Because of this policy art work conforms to the standards of the monastery. Jesus Christ, Catholic saints, monasteries, the virgin Mary, holy mother and child paintings are all regular images of the medieval monastery. Benedictine monasteries boasted a wide array of art such as An Illumination of Stephen Harding (1225) at the Abbey at Citeaux. In this classic, monastic painting there are two models of monasteries, handed by two Benedictine monks, one of which is the Englishman Stephen Harding himself, which are delivered up to the virgin Mary to sanction or reject. Benedictine cloisters featured â€Å"inscriptions in windows, stonework, paintings, and manuscripts† (Luxford 11). This type of veneration is called Cisternian illumination where there is a mystic connection and communication with the divine. Golden auras and golden thrones with elaborate architectured monasteries characterize this work. Another famous Benedictine art form is Benedict of Nursia (1435) displayed at the Abbey at Florence, Italy. This painting done by Frey Angelico exhibits the simple face of St. Benedict with a holy halo encircling his head, in a grave, solemn, pensive mood, similar to what one would expect in a monastic setting. Women in Power-Medieval Feminism: The Empowered Woman Before Mary Wollenstonecraft even crafted the Declaration of Women (1791), the embryonic signs of an emerging feminist movement were already visible. Due to religious, social, and cultural dogmas and restraints, women were confined to the private sphere, unable to take part in the activities and pursuits of men. Nevertheless, a few women have propelled themselves and unwittingly their female counterparts to a whole new dimension in the Middle Ages. The woman is a recurrent depiction in Medieval Art and Architecture, not to mention in an age where in the Marian cult (and even in the Greco-Latin mythology) was venerated as goddess, saint, and intercessor. Personification of places, whether cities or countries especially as regal or armed women, are one of the oldest forms of power symbolism†(Sekules 13). Several countries have depicted women at war as their national icons for example Roma, Germania, Brittanica, Sclavenia, Columbia, Athena, Italia Turrita, Hispania, Polonia, Europa etc. The women are either portrayed as martial, royal, or both. Medieval art demonstrated the empowerment of women, where women sometimes moved out of the home space and actively engaged in business, art, warfare, and politics. Joan of Arc One of the women who stands out is Joan of Arc. Historically, Joan of Arc is lauded as a liberator of France who bravely warred against England to set free her countrymen who labored under the British yoke. â€Å"Quite apart from her saintly character, Joan’s credibility as a military leader may have gained greater currency thanks to the classical tradition that personified the authority of war in female form† (Sekules 165). Art enables social criticism. Martin Le Franc sides with Joan of Arc unique personality both as a feminist and as a woman. Through his medieval portrayal of Joan of Arc both as a heroine, military hero, and spiritual icon, he embraces her as a daring woman. â€Å"Martin Le Franc in Le Champion des Dames, a work directly inspired by the quarrel about Le Roman de la Rose, takes Joan’s part against her detractors. Their arguments focus on her belligerence, her transvestism, and her condemnation by the Church† (Warner 220). In the late-Medieval painting â€Å"Le Champion des Dames† (1450), one observes Joan of Arc holding two white flags and flanked by them in a biblical setting. Although critics say that this portrayal is anachronistic, it voices volumes in asserting the sanctity of a patriot and prophetess who received visions and supernatural messages. â€Å"Christine was an admirer of Joan (of Arc’s) achievements and a defender when she needed it† (Sekules 165). Joan of Arc, a powerful woman, inspired another medieval woman in power, Christine de Pisan, who highly esteemed Joan as a valiant, holy, and still feminine woman. Christine De Pisan Another medieval woman which broke from the social norms and launched out into the space of art, literature, and religion is Christine de Pisan (1365-1434). One could argue that because of her aristocratic status she enjoyed many more liberties than the average woman of the Middle Ages; however open prejudice and misogynist ideologies against the woman existed and was encouraged against both the lower and upper classed woman. Christine de Pisan was literate, cultivated her artistic talent, and was mistress of her household (Christine de Pisan). Although today these characteristics seem ordinary, back in the medieval times, it was a rarity for a woman, even an aristocratic one to be qualified with all these talents. Christine de Pizan was born in Italy but married to a Frenchman. De Pisan was a prolific author as she produced several essays, poems, books, ballads, and epistles. The art piece of â€Å"Christine de Pisan Writing† is not as common as it seems for women were often relegated non-scholastic tasks for the general public deemed them inferior. In the depiction of De Pisan writing, the setting is clearly at an abbey or monastery. De Pizan was also the breadwinner of her family following her husband’s passing; therefore she emerged as one of the few women who made a livelihood from writing. Numerous medieval portraits of Christine de Pisan exist where she is either consulting with people in power such as Joan of Arc (Christine de Pisan Livres des Faits des Armes et de Chevalerie, 1409), diligently writing at an abbey (Christine de Pisan Writing), or educating her others (Christine de Pisan Instructing Her Son and Christine de Pisan Lecturing a Group of Men). Convents or nunneries in the medieval period. It can be argued that nunneries and convents â€Å"offered women an element of freedom† (Medieval Convent or Nunnery). At the convents, the nuns had most commodities at their disposal and were not bound to family responsibilities, for here they concentrated on God and pursued holiness in the secluded religious life. Nuns were also enfranchised to vote in an abbess or mother superior, who in turn would govern the affairs of the female community. Since medieval times, the nunnery also was fitted with hospitals, gardens, chapels, dormitories, libraries, and a school. As a result, nuns had the unique opportunity to be holistically educated and independent. This peculiar branch of female liberation fosters artistic exploration. Art work often has appeared at convents where nuns have drawn or invented masterpieces such as †¦ Second to Nun Paintings Medieval paintings also tended to focus on holy women: whether they be goddesses or cloistered nuns and mothers. One major medieval masterpiece shows Hildegard von Bingen (1098-1179), a nun of St. Benedict of wrote books, plays, sermons, and poetry; practiced medicine, and functioned as advisor to monarchs and popes. Hildegard is indeed a medieval and modern-day feminist who was not afraid to hold and wield power even among men folk. A celebrated illustration of her is represented in Illumination from the Liber Scivias, 1151 where she receives a vision and transcribes it as a deity reveals it to her. This dynamic woman dictates the divine messages in a book called The Scivias. This portrait conveys the reality of the enlightened woman in all spheres. She too can be an instrument not only for familial purposes but in multifaceted way, contributing to society, religion, and culture. References: Christine de Pizan http://www. kirjasto. sci. fi/pizan. htm. Retrieved 06 May 2010 Les Enluminures Presents Women in Medieval Art http://www. lesenluminures. com/womencatalogue. pdf. Retrieved 06 May 2010 Luxford, Julian M. The Art and Architecture of English Benedictine Monasteries 1300-1540 A Patronage History. Boyell Press, United Kingdom, 2008. Medieval Convent or Nunnery http://www. middle-ages. org. uk/medieval-convent. nunnery. htm. Retrieved 06 May

Stricter Penalties on First-Time Drunk Driving Offenders Essay Example for Free

Stricter Penalties on First-Time Drunk Driving Offenders Essay According to a study done by Mothers Against Drunk Driving, one in three Americans will be in an accident involving a drunk driver during their lifetime (Phong). Something needs to be done to address this matter considering the frequency of these accidents, the fatality of many of these accidents, and the accessibility of alcohol in today’s culture. An increase in penalties for first time offenders could significantly lower this statistic by encouraging drivers to not repeat their offense. Understandably, some people make mistakes and can correct them after their first offense. However, a larger number of people repeat this offense and are found driving under the influence or intoxicated after their first offense. Stricter penalties and punishments should be established for first time offenders because most drivers are inclined to repeat their offense, drunk drivers impact other people, and the current laws are ineffective. Stricter penalties need to be established to show drivers the importance of driving sober. First time offenders are incredibly likely to drive drunk again simply because they think they can get away with it. According to various studies, first-time drunk driving offenders are on the road anywhere from 88 to 500 times before they are caught in the act of driving drunk (Mejeur). To drunk drivers, it is worth driving drunk and running the risk of getting caught because they believe the chances of them getting arrested are close to none. This mindset needs to be changed completely. Intoxicated drivers need to understand that it is not worth the risk of driving under the influence. When deciding whether or not to hit the road under the influence, the punishments need to out weigh the benefits of driving intoxicated in the drivers’ mind. Mejeur reveals in another article that â€Å"5% of alcohol related fatal crashes involved drivers with more that 5 previous DWI (driving while intoxicated) arrests† (9). This means their first five arrests for driving under the influence did not deter them. Stricter penalties will encourage drivers to choose not to repeat their actions. Finally, â€Å"39% of the country’s drunk driving cases involved second time offenders, and 11% involved third and fourth time offenders† (Phong). Even after being convicted of a drunk driving charge, 50% of these drivers chose to drive on the roads drunk, endangering thousands of people. Clearly the legal system is not efficient in discouraging drunk driving after a driver’s first offense. This just shows that most first-time drunk driving offenders choose to drive under the influence of alcohol multiple times before getting caught, and even after, they choose to continue this incredibly dangerous behavior. Stricter penalties will deter drivers from getting behind the wheel under the influence. Since the actions of drunk drivers not only affect themselves, but they also affect others, there need to be more severe punishments for drunk drivers. In just 2004, 320 people were killed by drunk drivers every week, which is â€Å"roughly the equivalent of a weekly plane crash killing everyone on board. If that were the case, no one would fly and the public would demand change† (Savage). Many people are killed by drunk drivers, but the public has become so accustomed to hearing about drunk driving accidents, that no ones seeks to change this, because it has become the norm. The truth is that the number of people killed by drunk drivers has increased since then, yet there has been little change. When a drunk driver takes a person’s life, that person’s family must live with that decision the drunk driver made to get behind the wheel, for the rest of their life. When drivers drink and drive, they put thousands and thousands of people in danger. Their actions reach much father than they even realize. Of children ages 14 and under who died in a car accident last year, in 16% of these accidents had alcohol as a factor (Messenger 2). These are innocent children who find themselves either in the car with a drunk driver, or the victim of an accident with another drunk driver. If penalties were stronger for first time offenders, the number of innocent children whose lives are taken would drop. There are so many sad stories of people loosing loved ones to the poor choices of drunk drivers. In a story published by The Washington Post, Michael Pangle was arrested in 2002 for drunk driving and was released to the custody of a friend that same night. His friend drove him to his car where he went to another bar, got behind the wheel, and got into an accident killing himself and another driver; a father of three on his way home (Phong 3). Not only did Pangle lose his life, but he also took the life of a father of three; a husband to their mother. The family will have to live with this loss the rest of their life. The actions of drunk drivers can affect innocent people for the rest of their life. Laws need to be made to try and prevent this irresponsible behavior. The final reason to enforce stricter penalties is that the penalties in place now have little to no affect on the drivers and often fail to do any justice. Pam Louwagie found that ? of drivers pulled over by a police officer decline to take a breath test which results in a suspended license. Failing the test means losing your license, facing a drunk driving conviction, fines, and potentially jail time. Drivers’ auto insurance jumps, jobs can be in jeopardy because they now have a prior offense on their record (3). The choice is clear for a driver pulled over that has been accused of drunk driving. The penalties for refusing the test are a lot less severe than taking the test and failing. According to findings by Joe Mahr, â€Å"When drivers refuse to take a breathalyzer test, the law allows them to appeal the one-year suspension in civil court. But most prosecutors bargain away the suspensions as part of plea deals in criminal DWI cases. The end result: Defendants admit to drunk driving and don’t miss one day of driving† (2). It is evident that drunk drivers have found a way around the legal system. It should not be that easy for drunk drivers to get off a charge and be allowed to continue driving on the roads. Even after putting so many people in danger, including themselves. Stricter penalties are a necessity. Another weakness of the legal system is at the trial and sentencing phase. If offenders do not show up for a trial, a warrant is issued. However, people on warrants are rarely tracked down unless they are involved in another crime (Mahr 2). They can potentially avoid prosecution indefinitely. Many offenders know how to work the system to their advantage. The legal projection and punishments of drunk drivers needs to be reevaluated. Too many drunk drivers get out of being convicted of DWIs or DUIs and can continue to drive drunk, endangering many people. Since most drunk drivers are inclined to repeat their offense, the actions of drunk drivers affect on others, and current laws are ineffective, stricter punishments need to be established. The number of fatalities as a result of drunk driving is only going to increase if no action is taken, causing pain to thousands and thousands of people. This irresponsible act needs to be addressed because drunk drivers continue to get behind the wheel everyday with no regard for the law or those they put in danger. By demanding change and encouraging stricter punishments for first time drunk driving offenders, the number of fatalities will decrease and drunk driving will become less of a problem all across the nation.

Top 10 Most Beautiful places in Hawaii

Top 10 Most Beautiful places in Hawaii

Hemingway :: ESSAYS

Hemingway In one of the chapters in the book entitled â€Å"Hemingway† the author Leo Lania tries to explain Hemingway and his work. He explains that a key to understanding Hemingway can be found in the characters of his heroes and in their beliefs. The leading character â€Å"appears in various guises in the different novels and short stories but basically he is always the same type†(Lania8).Whether ordinary soldier or general, smuggler or gambler, Negro or journalist he is a man scarred by experience. He has always been gravely wounded, physically or mentally, either during the war, in the sports arena, during childhood, in fight for existence. At some time or other something terrible has happened to him and the memory persecutes him. Lania also explains that Hemmingway’s principal character is almost always an American from the Middle West. He is â€Å"no intellectual but his primitiveness is only a mask for his sensitivity. In order to master life he needs a moral code he can follow, a believe in certain rules by which to measure his behavior†(11). Neither books, reason nor religion can supply him with this belief. He needs to practical experience. Hemingway’s’ world is at war, â€Å"war either in the literal sense or the ruthless, brutal fight for existence†(11). In short stories Hemingway sums up his philosophy of life in one sentence: ‘A man can be destroyed but not defeated’ â€Å"the speaker is an old bullfighter who although overcomes, does not surrender and therefore proves the victor†(11). In another story a champion boxer provides a similar example. In his latest work, The Old Man and the Sea, the old Cuban fisherman triumphs through tenacity of his fight with the great fish, although in the end the sharks eat away his catch and deprive him of the reward for his indescribable sacrifice. This theme runs continuous through all of Hemingway’s works. â€Å"His outlook may be limited and incomplete, his conception of honor and heroes primitive, even childish†(12). The part played by women in Hemingway’s work is significant. That he handles sex without sentimentality that only strict moralists would hold against him. This was no t only part of his poetic license but also an important contribution to our knowledge us. Hemingway’s lovers â€Å"have nothing in common either spiritually or intellectually, nor do they seek it†(14). They are not partners they are not even enemies. Their relationship is therefore neither exalted nor tragic.

To Download Or Not To Download Essay -- essays research papers fc

The Internet is an extremely useful resource to obtain information on just about any topic. A relatively new feature of the World Wide Web is the technology for the sharing of music in MP3 format. A popular site to download â€Å"free† music is called Napster. This program allows people to share music files, discover new artists, and become part of the music community. Although Napster is controversial, the program should still remain accessible to Internet users and music lovers. Marc Geiger, a supporter of the program, states that â€Å"Napster is ‘totally community oriented,† (â€Å"Napster†¦Ã¢â‚¬ ). It brings artists and fans together, and can allow struggling musicians a chance to be heard; that’s what the program is all about. â€Å"The more people hear the songs, the more they want {to} buy the CD† (â€Å"Napster†¦Ã¢â‚¬ ). The struggling musicians who aren’t making millions from one CD release are the avid supporters of Napster. Richardson is promoting the good side of the software, and trying to make upset artists understand that this program is for the little guys. â€Å"Its software aims to make finding MP3 files easier one the Net† (RIAA). Another advantage of the program is that it allows finding music files easier instead of having to search the entire World Wide Web. Napster is an MP3 file-sharing program that enables users to share their music with one another. Anyone with a computer can download the program, sign the user agreement contract and then start swapping music. The program includes chat features, a top music sharing list, searching capabilities, a chart that shows the status of the file transfer, a â€Å"library,† and a help section. The chat rooms allow for conversation between the different users, and shows information on the people in the room. The search feature allows the music consumer to search by song title, artist, bit rate, ping time, and connection. The file transfer element of the program allows the customer to see how much of the file is downloaded, the estimated time for the transfer to finish, the name of the host of the music, how big the file is, and the filename, (song title, and artist usually). The â€Å"library† is a music file holder that sorts the downloaded music files alphabetically. It allows ha s a music player, which can play an assortment of already downloaded music chosen by the consumer in any order. The program is easy to use and does not contain ... ...on, Brad. â€Å"10 Big Myths about Copyright Explained.† http://www.templetons.com/brad//copymyths.html (26 Nov. 2000). Outline I. Introduction A. Background of mp3 and Napster 1. What it is and how it works 2. Support for Napster B. Program description C. Founder of Napster 1. Why he developed Napster II. Body A. Problems with Napster 1. Pirated MP3 files 2. Copyright infringement court case 3. Problems with RIAA’s defense   Ã‚  Ã‚  Ã‚  Ã‚  B. Bills preventing copyright infringement   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  1. Penalties for downloading unsecured files C. Similarities between Sony vs. Universal Studios court case and Napster vs. RIAA court case D. Consequences for Napster if it is found guilty of Copyright infringement E. Making the record companies obsolete if Napster is to be abolished F. Problems between the â€Å"digital divide† 1. Commercialism III. Conclusion A. Napster is a resource 1. Connection between artist and fans 2. People buy the CD after they have downloaded one song from that artist. B. Quote from Shawn Fanning, (founder)   Ã‚  Ã‚  Ã‚  Ã‚  

Biotrim: True Weight Loss or Scam? Essay -- Argumentative Persuasive P

Biotrim: True Weight Loss or Scam? In today's society, everybody wants a quick fix to all of their cosmetic problems. Whether we want better faces, better bodies, whatever, we want it now and we surely do not want to work for results. Due to this incredible demand for immediate self-improvement, the weight loss market has turned into a multi-billion dollar industry preying on people who are uniformed about weight loss and the body's capabilities. Many products and programs such as Jenny Craig, Weight Watchers, and the like are useful to many people and teach them how to maintain their entire lives in addition to their weight. Unfortunately, there are also products on the market today that offer false claims about individuals' ability to lose weight. One such product, the topic of this investigation, is called Biotrim. In the following paragraphs, we will look into its claims for weight loss and make an educated conclusion about the possibility of success by using this product. Before ever reading the advertisement I found for Biotrim, I took a look at the pictures of satisfied Biotrim customers. Here, I saw photographs of people who were overweight and looking unhappy before using the product, and then photographs of those very same people slim and happy after their success with weight loss by using Biotrim. There are little captions of personal letters from these people singing the praises of their incredible results and how they were happier, better adjusted human beings based on their appearance. This underlying claim that losing weight will make you a better person is just one of the many ways these companies target people who are insecure and uninformed. Reading on in the advertisement, this product promises not onl... ... bottom of the advertisement that the results shown are "atypical." Also, the cost to the company to make the product is substantially less than the $23.95 that it costs the consumer to buy it, so even if half of the customers ask for a refund, the producers of Biotrim still make money. Well, I hope that this investigation into the weight loss claims of the Biotrim product had been informative. If nothing else, I hope that you will read claims very carefully in the future, and keep in mind that many products that promise quick results with no effort on your part are on the market simply to take advantage of people that should know better but just do not take the time to investigate the claims. Take care in buying these products, because most of them will not deliver. Beware of scam artists, they will prey on your desire for a better you. Don't waste your money.

“Gold Miss”: Single successful women in work force in Korea

Two articles that were discussed in class touched on married women in the work force in Korea, Taiwan and Japan. All of these articles examine the changes in married women’s employment that industrialized society face. Higher participation of married women’s employment compared to the past can be explained by higher labor supply and demand caused by industrialization, social structures, changes in women’s role in family, and higher women’s education. These changes not only affect married women but also single women in Asia. I would like to go delve more into and also go beyond the readings and look more into the single women in general, with specific focus on Korea. Particularly, events regarding women at work has led to the rise of the â€Å"gold miss† in Korean culture recently has created significant cultural shifts in the way the largely Confucian society views women and how these women do business. Korean Culture Korea is home to a deeply Confucian society. Under such a system, women are relegated to a lower position, wherein they have to follow the wishes and dictates of the head of the family: the father, then the husband and then the grown sons. There are strict dictates that has crossed over to national laws on succession. Korean norms have been blamed for the lack of opportunities for women (August and Tuten, 2003, p. 118). Women traditionally stay at home after marriage to take care of family. Children usually live with their parents until they are married and the eldest son is left to care of the aging parents. Women in the Workforce In their study, Rachel August and Tracy Tuten laments that only 48% of women participate in the Korean workforce. The country's labor market is highly-segregated with jobs that are meant only for men exclusively. Korean men also have a virtual monopoly on managerial and executive level jobs, where only 7% are held by women (August and Tuten, 2003, p. 109). In contrast, women in the United Kingdom have a 66% participation in the labor force, while 33% of employed women hold managerial and executive level jobs (August and Tuten, 2003, p. 109). The pay between men and women is different too, with women getting only 60% of what their male counterparts get (Yoo, 2003, p. 367). Most Korean women had to fight a patriarchal society where in everyone — from employers policymakers, and even fellow employees — prefer males over females. As such, they get jobs that pay less (Brinton, et. al. , 1995, p. 1101) The dismal situation of women is due to the fact that workplaces in Korea lack protection like laws against gender discrimination, harassment and other similar laws. Korean women are also facing challenges in terms of getting their education that would have equipped them with the skills and knowledge needed for higher level positions (August and Tuten, 2003, p. 17). This has changed in recent years, however. With the advent of industrialization in Korea, more and more women had married later and the fertility rate fell. Korean women had more time to participate in the activities of the labor market. Korean women also gained more education, and consequently more work experience, which in turn makes them more attractive to employers (Brinton, et. al. , 1995, p. 1100) Married Korean women are less likely to be involved in formal employment, as many companies also encourage women employees to resign after marriage (Yoo, 2003, p. 384). Shift in Korean Culture The increases in the number of working married women and single woman households both represent a significant departure from the traditional Korean family structure. Women are now choosing to keep their jobs even after marriage and many grown-up children are moving out of the family home to live alone and choosing to postpone marriage. More and more women are also getting higher education compared to women in the 70s and 80s. These grown-up daughters that have successful careers postpone marriage and enjoy their single-blessedness and economic independence. In the past in Korea, marriage used to be only institution frame work for women to secure stability in their lives. But now that social conditions have changed greatly and women exert more power in economic activities women are increasingly taking charge of their lives. Thus, in recent years, more and more women are staying single, earning more, and fighting societal pressures that dictate when they should settle down. They have been termed gold misses, a play of words and a corruption of â€Å"Old Miss†. Gold misses are highly successful single women who are way above the traditional marrying age of the late twenties and early thirties. According to the Chosun Ilbo, an English language Korean newspaper, the typical gold miss has a college degree, a professional job that pays at least KRW40 million (around US$43,000) annually. A gold miss go for sophistication both in looks and image (Gold Miss Among†¦ , 2007, para. 2). More than changing their looks and living upwardly in society, gold misses are changing Korean society. Whereas before, women above thirty are frowned upon as spinsters who failed to catch a husband, with all the attendant stereotypes against it. Now gold misses are seen to enjoy their independence — both personal and economic (Gold Miss Among†¦ , 2007, para. 1). They are also breaking through stereotypes that unmarried women in their mid-thirties have something wrong with them, or have been through a difficult experience, or just plain stubborn. These are women who do not rely on a husband to keep them alive, and they are enjoying it. For Ham In-hee, a sociologist at Ewha Women's University marriage for a gold miss is a choice, instead of a desperate and only means to be stable. Ham relates that women â€Å"who are financially capable,† have a tendency to marry late (Chosun Ilbo, 2007, para. 3). The view is shared by Lee Woong-jin, chief executive officer of a dating company. Ms. Lee says that gold misses think they can continue living alone because they earn enough to support themselves (Gold Miss Among†¦ , 2007, para. 2). Other changes are evident. Gold misses are known to be ‘fashionistas', and have influenced trends in Korean fashion and food (Kang, 2008, para. ). Gold misses, though a relatively new development in the conservative Korean culture, are increasing. Kang In-sun, writing for the Chosun Ilbo, reports on data released by the Korea Employment Information Service that says that there were 27,233 gold misses in 2006, an increase of almost twelve-fold from around 2,000 just five years before. The report also says that gold misses are now found in a growing range of industries and profession, securing top jobs in private institutions, filmmaking, theater, writing, broadcasting, medicine, design and management, among others (Kang, 2008, para. ). The number will rise, as 68% of women in their twenties and thirties surveyed indicated that they would like to remain single (Kang, 2008, para. 5). Meanwhile, an overwhelming 90% of girls aged 10 think that marriage is a choice, instead of a must (Kang, 2007, para. 7). The prevalence and impact of gold misses is so widespread that Korean marketers have taken note of them, and have even come up with spin-off labels like â€Å"silver miss† or single women in their 30s who are earning less than KRW30 million, and â€Å"platinum miss† or women who earn more than KRW100 million annually (Kim, 2008, para. ). As more women become more economically active and more financially-independent these days and as views on marriage have changed dramatically, these single professional women, in their thirties and forties without pressure to get married, enjoy the feeling of accomplishment at work and gain more free time for themselves, rather than doing housework and caring for children as housewives do. Having no husbands and children also increases their autonomy on spending. Gold misses are willing to and can spend on anything they want, especially on their self-development, looks, health, skills and on leisure, their changes in lifestyle and spending start to have impact on various industries such as tourism, fashion, art and music business, interior design such as kitchen appliances, and matchmaking business. As a result, the purchasing power of singles makes them an important consumer group. Kim Ji-soo, a culture editor at the Korea Times, writes that while Korean women had been slow to change in a â€Å"strongly Confucian† society, they are now taking on more and new challenges and working in professions that used to be male domain. The causes for the rise of the gold miss are varied, and touches a spectrum of economic and social factors including (but not limited to) higher labor supply and demand caused by industrialization, changes in women’s role in family, higher women’s education, and increase in voices advocating gender equality and equal opportunities at work, among other things. The Korea Times, however, proposes another cause. Bae Ji-sook relates that the cost of marriage, including childrearing, housing and education, could be the main reason why a progressively increasing number of women are opting to stay single. With the shift in Korean thinking with regards to the convention of women getting married in their late twenties or early thirties, there is less pressure to get married and risk acquiring these costs (Bae, 2008, para. 6-8). In fact, a recent survey found that 22% of Korean singles found marriage costs too prohibitive and cited that as one of the reasons not to get married. Other reasons were the prevalence of divorce, and the idea of enjoying the single life. Almost a quarter said that they haven't found the right one yet. The survey had 1,826 respondents, 70% of them were women (Kang, 2007, paras. 1-4). Traditional values of family and harmony influenced by Confucian philosophy are disappearing, new values of individualism and independence are new inflow, and women are reacting to this change by choosing to work and marry late. On to of these changes in social values, higher cost of marriage and raising children causes further departure from traditional roles for single women. Additionally, women’s success in their career will continue to emerge as a valuable consumer group in the future. With such changes in conventional idea, their economic and social power, and consumer market towards them, they seem to have less reason to get married and the increase the number of unmarried women in their thirties and forties is likely to continue. * * * The rise of the gold misses can thus be seen as a natural consequence of the Korean woman’s progress in the country’s labor market. It is an evolution that took years to unravel. With the change in Korea’s business climate and labor environment, women became introduced into its labor force, an event which led to further changes down the road and created a cyclical cause and effect. As women became more active in their participation in the country’s labor force, the more opportunities opened for them to further their education and chalk up their work experience, which in turn made them more attractive to employers and opened the doors to more jobs. The pressures of society and culture, however, remained. In time, Korean women learned that having their best interests in mind and following the norms do not necessarily go together, and thus the evolution comes to its current form: the gold misses. Combined with this realization are the changes in the country’s norms and governance that allowed for more gender equality. It can be argued then that gold misses are the daughters who are reaping the benefits that have been set up for them by women of the past. They are also blessed to be working at a time when Korean society and culture had eased and changed. But as mothers can differ from their daughters in a lot of ways, so does today’s gold misses and the traditional married working women. Married working women of the past were at most followers of society’s dictated norms of how they should act and when they should act, and at the very least, they were constrained by their culture. Career women felt the urge to get married at an age that is largely dictated by society, at a time when they should have been at their peak, professionally speaking. These women may be doing the deals in the corporate boardroom, but they come home to cook for their husbands and care for their children. Gold misses eschewed that role, and by ignoring societal dictates, they have become progenitors of a new culture. By refusing to be tied down, they have gathered enough power to create a unique culture that soon became more and more mainstream. They became a force to be considered, if only for their collective purchasing power. Without responsibilities to take care of a family, they have the luxury of thinking only for themselves. Instead of being dictated by culture, gold misses have turned the tables and are now dictating what the culture should be. More and more gold misses are stepping into roles that women of the past have not even dreamed of. The arena for male-dominated fields is shrinking as more women are invading the work force. Whereas traditional married working women were contented in defining their value by the men in the lives, and anchoring their stability on their marriage, gold misses are challenging the patriarchal traditions and Confucian hierarchies. Women in the workplace are also changing the business culture away from â€Å"alcohol-inspired karaoke fests† into something more transparent and above-board. These women are also discouraging blind loyalty towards superiors (Asiaweek, 2001, paras. 3-4). Stability is no longer anchored to the thickness of their husbands’ wallets, but their own. Culture and society are two very dynamic forces, and they affect one another. While it is evidently a much better time to be a single work woman in Korea nowadays more than ever, there is still a long way to go to achieve more independence from and equality with men. The gold miss phenomenon is a clear indicator, though, that women in Korea are on the right track.

Progressivism DBQ

I was surprised to learn about your passion to do good for other would be honored to fulfill your wish of Glenn away one million dollars. Through our discussions, you have made me realize there Is another America that people do not II eke to talk about. We talked about the meat packing plant, child labor, and women's right s. After much thought, I have decided to give $600,000 to the meat packing plant, $300,000 to child labor, and $100,000 to women's rights.I have decided to give $600,000 to the meat packing plant. According to Document D, there was â€Å"meat that had tumbled out on the floor, in the dirt and said just, where the workers had tramped and spit† (Doc D). It also states that â€Å"thousands of RA TTS would race about† on the pile of dirty meat, and there would be â€Å"handfuls of the dried d dung of rats† (Doc D). This kind of disgusting work ethic had many people sick and dying.To get rid of the rats, the packers would put â€Å"poisoned bread o ut for them†, an d hen after they would die, the dead rats, the poisoned bread, and the meat would all be pushed into the hoppers together (Doc D). It is disheartening that the workers of this industry did not care about this dirty contamination. These are Just some of the areas ones that I have made my decision to give the most amount of money to this Industry In hopes that they will make It Into a respectable operation. With this money, they wool be able to rebuild a new company making it more reliable and cleaner for the people.

The Effects of False Advertising

Final Draft: The Effects of False Advertising Since the evolution of communication, media has been used to transmit informations to those willing to absorb it. Now, using powerful technologies such as television or the internet, information has been made accessible to people in every aspect of our daily lives, trying now to influence our choices more than ever before through advertisement. However, for the most, the goal behind advertising is personal profit.Therefore, the things we are exposed to in advertisements are not always true; they often tend to make people try being someone else's idea of perfection while ignoring their own goals, and then conduct the consumers to deception. As for anything else, regulations on advertising do exist and are set by the Federal Trade Commission. But still, the problem of deceptive advertising does exist and is very persistent.My goal is to discuss the problem of deceptive advertising, by analyzing the strengths and the weaknesses of the FTC po licies on advertising, the causes and effects of the problem and finally propose eventual solutions. Part I According to its official web site, ftc. gov, †The FTC deals with issues that touch the economic life of every American. It is the only federal agency with both consumer protection and competition jurisdiction in broad sectors of the economy,† (â€Å"About the Federal Trade Commission†) advertising included.As any institution of this scale, the FTC has very strong policies regarding the field it deals with. And acts such as false advertising can be heavily punished by the law, according to the FTC’s many laws and acts. However, regardless the numerous regulations that make the FTC’s strengths, it possesses a major weakness, since as far as the commission punishes unfair methods in advertising, and it fails to clearly define the word â€Å"unfair†. William F.Brown says in his article that the term â€Å"unfair methods† remains a ge neralization that the FTC must translate into usable policies, or standards by which specific methods can be judged (â€Å"the Federal Trade Commission and False Advertising II†). More specifically, it’s not always clear what would be included within the scope of the commission’s authority. This I would rather qualify unexisting part of the FTC policy, creates a gaping hole through which the problem of false advertising slips out.And I can truly see where this problem might apply: We can always see or hear from commercials all the benefits of a product, but, usually all the undesirable side effects are either written in very small caps at the bottom, so that no one can see or practically said at the speed of light, making them incomprehensible. From my consumer point of view, I can say that these are unfair methods; however, I can hardly see how the FTC is going to punish such an act, because in fact, everything about the product is there; regardless how the inf ormation is delivered.Part II Along with the FTC policy problem, there are more causes linked to the false advertising problem. For starter, I can tell from personal observations that America is a highly competitive country with a very capitalist nature. So much that in order to sell its products, companies will not hesitate to lie. For example, I still don’t know which phone company’s network is America’s fastest, especially when most claim to be (AT;T, Verizon, and t-mobile are really getting me confused. Then there is also the people mindset that is problematic. By that, I mean people tend to respond to feeling rather than reason; a commercial full of fallacies, for example, will get customers to buy a product simply by being entertaining. I believe that people’s response to advertisements in America is different because of the way they are implemented. For every 10 minutes of a television show, there are 5 minutes of advertisement; it gives a 1/3 rati o, meaning that more than 30% of what people see on television are commercials.Even on radio stations and all over the internet there are commercials. What I’m saying is that over time, people stop noticing them, plus they become boring (think about how often you skip channels when an ad is on), that’s when marketers, in need of new ways to keep consumers attention on a product, use humor, entertainment, or make some commercials so stupid that they are rarely unnoticeable. Also, somebody desperately in need of change in his life is most likely to consider any possible option, even the most irrational.I will take the specific case of over the counter weight loss products, which has a huge market value at the moment: Approximately 100 billion dollars and expected to quadruple by 2015 (â€Å"Money Spent On Weight-Loss Programs in America Today†). A study from John Cawley (Cornell University), Rosemary Avery (Cornel University) and Matthew Eisenberg (Carnegie Mellon University) revealed that as of 2008, 68% of the American adult population was overweight, 33% obese, and that out of the majority of those trying to lose weight, 33. 9% had used over the counter weight loss products.The same study also showed that their spread is increasing because weight loss products are very loosely regulated and have a history of little efficacy and dangerous side effects (â€Å"The Effects of Advertising and Deceptive Advertising on Consumption†). One cause to that is: They are treated like food. Therefore, they are sold in supermarkets and pharmacies as well as through the internet without any need for manufacturers to prove benefits from the product, and bearing responsibilities for showing safety before marketing (food is assumed to be safe).It is then up to other governmental institutions to reveal the product to be unsafe. As a result, manufacturers of weight loss products have considerable slack in the marketing of these products. But truth is, t hey are very ineffective and can have severe side effects. Most of the weight loss products contain components such as phenylpropanolamine and ephedra, which have been identified by the FDA as increasing risks of stroke and cardiac events, as well as caffeine like products that increase the heart rate to give the impression of a faster metabolism.One big case was involving â€Å"Redux†, a drug that was designed for obese individuals, but had many people, including doctors, who were slightly overweight experience pulmonary hypertension, valvular heart disease, and neurotoxicity. Even without being an expert on this topic, I can accurately say that it’s impossible to lose weight without doing any kind of exercise; so the best these products can is ease the weight loss process. And as a matter of fact, if they were really working we would already see decreases in the overweight rate in the population.Unfortunately, not everybody understands the facts about advertising cer tain products, and people end up falling into deception by using a lot of them, ultimately affecting themselves as individuals and the population as a whole. In a long run I can hold it responsible for phenomena like emotional conflicts, because, in addition to lies, some advertising programs show a distorted image of reality which often become people’s new standard. For those influenced deeper, physical and mental problems occur, including bulimia, anorexia, the employment of harmful dietary plans, low self esteem, or thoughts of suicide.Unless the truth is revealed, some will continue to suffer. To my opinion, consumers could find products more attractive advertisements were done by normal people or without all the extra mind blowers. Other side effect to deceptive advertising is that continuously deceived consumers can actually turn their back to some product, and give negative feedback to their entourage. In some cases, it gets so bad that there are several individual law suits against a single company.Such mistrust into local products can go as far as bringing the economy down, especially if people decide to stop purchasing things of the same kind. Plus, manufacturing products that are not going to be consumed by a majority of the population is a waste of resources. Part III But like for every problem, there are a few solutions, or at least ways to lessen it. I believe the FTC needs to create a clear definition of the term â€Å"unfair methods† in its policy, so that every questionable, literally or implicitly false advertisement will be subject to revision, especially for those that can have an impact on health.In addition to this, if the public could try viewing advertising only as something to get one's attention, and recognize the commercials playing on people’s insecurities, as well as those using humor and entertainment over facts to sell a product (According to the article â€Å"The Use Of Humor To Mask Deceptive Advertisingâ €  in The Journal of Advertising, â€Å"The content analysis of 238 humorous ads showed that 73. 5% of them had deceptive claims and 74. 5% of these claims were masked by humor†).Until either is accomplished, the negative effects of deceptive advertising will be felt by the vulnerable, people, and companies will still make profit. Conclusion Overall, it’s clear to see that the practice of false advertising is very persisting and influences several aspects of our live, either by getting people to by ineffective products then fall into deception or sometimes setting new standard in society by showing a distorted image of reality or beauty.However, I believe there is no better wall to this problem than self-defense. By that, I mean it is up to the people to truly open their mind and rely more on reason, to try finding and understanding more facts about the products on the market, so that their actions toward a product define new standards for manufacturers instead of t he other way around. Work Cited â€Å"About the Federal Trade Commission. † Federal Trade Commission June 17, 2010Ftc. gov April 18 2011. Electronic. Brown, William F. The Federal Trade Commission and False Advertising II† The Journal of Marketing (1 July1947): 38-46. April 18, 2011. Print. Cawley, John, Rosemary Avery, and Matthew Eisenberg. â€Å"The Effects of Advertising and Deceptive Advertising on Consumption. † Economics Seminar Papers (30 July 2010): 3-11. Electronic. Mialon, Hugo M. and Paul H. Rubin. Economics, Law, and Individual Rights. 2008 New York: Taylor & Francis Routledge, 2008. Electronic. â€Å"Money Spent on Weight Loss Programs in The USA Today. Worldometers Information 2009. Worldometers. info April 18 2011. Electronic. Mundy, Alicia. â€Å"Weight-loss Wars. † U. S. News & World Report 15 February 1999, Vol. 126, Issue 6: 42. April 18, 2011. Electronic. Shabbir, Haseeb and Des Thwaites. â€Å"The Use of Humor to Mask Deceptive Adve rtising. † Journal of Advertising Summer 2007, Vol. 36 Issue 2: 75-85. April 18, 2011. Electronic. â€Å"What Is False Advertising? † Astra, Chan, Gurst, and Thomas P. C 2006,Aboutfalseadvertising. com. April 18, 2011. Electronic.