Electromagnetic research Essay

We can relate the assiduity to the strewing of irradiation in the roentgen ray region by using the view attenuation coefficient, /? , and the mass vitality-absorption coefficient, en/?. In the X-ray region (10-100 KeV), we will figure that as the electron density ontogenys, the x-ray signal also increases1. X-ray scattering is considered to be due to the electron density of the atoms in a sample2. J. J. Thomson derived a formula relating the intensity of coherent scattering from a section. If the incident radiation is not polarized, then his relation takes the form I(2? ) = Io (e4)/(r2 m2 c4) (1 + cos2 2? )/2where e is the charge of the particle, r is the distance from the scatterer, m is the mass of the scatterer, c is the speed of light, and (1 + cos22? )/2 represents the partial polarization of the scattered photon. An electron is 2000 times lighter than a proton. Most nuclei be made up of many nucleons that have an purge greater mass than the mass of a proton. Becaus e the scattered intensity is inversely comparative to the square of the mass of the particle emitting the X-ray photon, scattering of X rays from the nucleus is considered negligible compared to the scattering from the electrons of an atoms.We can conclude that X-ray scattering is due to the density of the electron. The prospect for coherent scattering subsides with increasing photon elan vital and increases with increasing nuclear number (increasing number of interfering electrons). As a fraction of the fundamental mass attenuation coefficient, ? coh/? is maximal at atomic numbers around Z=10 and photon energies in the interval 30-50 keV. At higher atomic numbers, the relative fraction decreases due to the strong increase of photoelectric absorption with increasing atomic number3. In silicon, for example, the relative probability for coherent scattering is 14% at 50 keV.Let us refer to table 1, where the densities of elements could be found, and figures 2. 1, 2. 3 and 2. 4, the Absorption of Electromagnetic radiation sickness by Gold, Silicon, and Iron respectively. The density of silicon is 2. 330, iron is 7. 874 and gold is 19. 32. In the graphs, as the radiation increases we will notice that the absorption decreases. For gold, this will expand until it reaches 200 eV where a discontinuity takes place. In terms of the densities of the elements, as the density of the element decreases, the coherent scattering also decreases.For example, gold, which has an atomic number of 79, contains a higher electron density than an element such as silicon and iron (of lower atomic number 14 and 26 respectively) then the photon-absorption mathematical processes are stronger (higher ) making gold suitable as a radiation-shielding material. However, the decrease in () with increasing photon energy (below 1 MeV) means that relatively deep-chested sheets are needed to absorb hard (short-wavelength) x-rays or gamma -rays, compared to well-to-do (long-wavelength) x-r ays for example.Photon absorption in the visible region of the spectrum seems on the atomic sight of the atoms and their bonding. Pure silicon (Si) is strongly absorbing but silicon combine with oxygen is transparent. For the energetic photons in the x-ray regime, photon absorption is much easier to forecast and is independent of the details of atomic arrangement. It depends primarily on the electron parsimoniousness per unit volume. Since the concentration of atoms per unit volume only differ by computes of 2 or 3 from each other, the electron concentration in 2 materials can be estimated from the atomic number, Z.Gold (Z=79) absorbs x-rays much much efficiently than silicon (Z=14) or iron (Z=26). X-ray absorption does depend on the energy of the x-rays and decreases with increasing x-ray energy, E. Absorption decreases nearly proportional to the cube of the energy (i. e. absorption proportional to (1/E3). The eventual rise in indicates that a third process occurs at high photon energy this is mate production, in which a pair of elementary particles (a particle and its antiparticle of the same mass but opposite electrostatic charge) is created from the energy (hf) of the original photon4.In this case, the two particles are an electron and an anti-electron (more commonly known as a positron, whose embossment mass m0 is the same as that of an electron but whose charge is +e). equalise production can be represented by an equation, which represents the conservation of total energy (or mass-energy) hf = 2(m0 c2) + K(-e) + K(+e) Here, (m0 c2) = 0. 511 MeV is the rest energy of an electron, which is equal to that of the positron, so the factor of 2 represents the fact that two particles of identical rest mass are created. K(-e) and K(+e) represent the energizing energy of the electron and positron, immediately after their creation.If the photon energy were exactly 2m0c2 = 1. 02 MeV, the two particles would be created at rest (with zero kinetic energy) a nd this would be an example of the complete conversion of energy into mass. For photon energies below 2m0c2, the process cannot occur in other words, 1. 02 MeV is the threshold energy for pair production. For photon energies to a higher place the threshold, a photon has more than enough energy to create a particle pair and the surplus energy appears as kinetic energy of the two particles.BIBLIOGRAPHYGiacovazzo, Carmelo. Crystallography. Retrieved 9 June 2008, . McAlister, B. C. and Grady, B. P. The Use of Monte-Carlo Simulations to Calculate Small-Angle Scattering Patterns. Macromolecular Symposia, 2003. The American physical Society. X-Ray Radiation from Non-linear Thomson Scattering. Vol. 91, No. 19, 13 November 2003. Retrieved 9 June 2008, . Weidner, R. T. and Sells, R. L. Pair ware and Annihilation. Retrieved 9 June 2008, .

Hobbit to Hero: Transformation of Bilbo Baggins Essay

In the beginning of The Hobbit by J.R.R. Tolkien, Gandalf, a supporting character, describes Bilbo, the protagonist, as a great thief and the perfect member a team up of dwarves require for their expedition. During the start of their adventure we agree that Bilbo is not very needlelike on expiration, solely as he embarks on these adventures, he gradually begins to rely on his own abilities and starts to take initiative. In The Hobbit, the protagonist, Bilbo Baggins, changes from a uncorrupted thieving hobbit to an admired wiz by stepping out of his comfort zone, the effectivity and bravery Gandalf probes in him, and through the trials he overcomes.Hobbits be laid back, comfy going, love peace and quiet, like to live in comfort and are inclined to be fat. Bilbo Baggins had all of these traits and qualities, macrocosm a hobbit, but be a Baggins also made him predictable, . you could tell what a Baggins would say on any(prenominal) question without the bother of asking him . (p2). Bilbos mother, Belladonna Took being a Took meant she was adventurous and did unhobbit-like things. Even with his mothers Took argument infix in him, he chose to stay home which hed sooner do anyways, but upon the arrival of the dwarves and Gandalf, Bilbo finds something that stirs up in him and is convinced to go on the great quest. By going on such an adventure, Bilbo was going against typical hobbit behavior, in doing so, upon his arrival home his hobbit neighbors and friends lost respect for him. conditioned that Bilbo was the man for the job, Gandalf encouraged him to join him in their quest for Thorins gold. Even though Bilbo was just a simple hobbit, Gandalf knew that he had Took blood in him, and that he longed for adventures, so he was sure that Bilbo would be a great adventurer. The dwarves and Bilbo dubietyed Gandalf, but he knew that Bilbo was needed. Gandalf thought that they would doubt him, and that Bilbo would doubt himself, but he assured them that he was the one needed, There is a hoi polloi more in him than you guess, and a deal more than he has any idea about himself. (p19). With Gandalfs encouragement, even with the dwarfs doubt and Bilbos in himself, he goes on the expedition in front of these qualities that are seen in him.Bilbo overcomes the obstacles in his path throughout the adventure by taking initiative and by displaying leadership. When Bilbo makes a reluctant attempt at taking a trolls wallet, he displays the beginning of his shimmy from a simple hobbit into a Tookish adventurer. After Bilbo slays a spider, he displays his enigmatical courage and bravery that has been in him this all along. Naming his sword later on killing the spider is a major turning point in his conversion into a hero since in ancient epic writings a urinated sword is a sign of bravery and heroism. Bilbo finally begins to see himself as a hero when he is speaking submit to face with the great dragon Smaug, as he begins to create a name for h imself, I am he that walks unseen I am the trace finder I am the Ringwinnner (p152). This would have been a difficult lying-in for anyone, as everyone feared the dragon for one reason or another.As we see Bilbo went against traditional hobbit ways, but became better for it as he discovered concealed qualities in himself that made him a better hobbit. He became a hero and a leader by facing the challenges bestowed upon him head on. Even though he may have lost the respect of his fellow hobbits, due(p) to his new Tookish nature, he has gained the title of a hero throughout the land.BibliographyTolkien, J.R.R. The Hobbit. sweet York Ballantine Books, 1989. Print.Tolkien, J.R.R. Fellowship of The Ring. PDF file.SparkNotes Editors. SparkNote on The Hobbit. SparkNotes.com. SparkNotes LLC. 2002. Web. 17 Oct. 2012.

Child Development Not Following Expected Pattern

UNDERSTAND CHILD AND YOUNG PERSONS DEVELOPMENT Unit 022 consequence 3 Understand how to monitor infantren and young peoples growing and interventions that should take place if this is not following the expected blueprint 2 Explain the reasons why kidskinren and young peoples development whitethorn not follow the expected pattern There are many a(prenominal) reasons and factors why a electric razor is not following the expected pattern of development. For example the barbarian whitethorn be emotionally unsettled repay fitting to a number of reasons. Family life plays a significant part in a childs development.If for instance the child is living with parents who forever and a day argue and fight this will strike an effect on the child and cause stress. Also if the child is from a one parent family thither whitethorn be trickyies as a parent trying to pull the wool over someones eyes everything on their own whitethorn not stick as lots time to spend nurturing and boosting a childs development. The child whitethorn be at a disadvantage environmentally referable to hapless housing or area in which they live. If a house is disadvantageously heated the child may experience bad health due to dampness. Or the child may be living in strangulate conditions and otiose to play and explore so tardily.Not so well pip families may be living in poorer areas with little access to conveniences which can cause stress to parents which will imply the childs development. Some children have a poor diet and this can happen upon their growth and thus affect the physical side of development. There have been many studies on diet and its effects and results have shown that a child who has a nutritious and firm diet achieves more in life. It is difficult for a family on a low income to promote a healthy diet for their child and thus can result in poorer health and physical issues.Also some childrens genetic code may affect the pattern in which they develop. This co uld mean that they are slower to develop entirely no reason is found. There are also cultural issues that may affect a childs development. Families differ from one to some other and the way a child is brought up will also differ from one to some other(prenominal). What one family may deem to be ok another would disagree. For example one family may allow their child more immunity and let them play outside in the street whereas another would affirm the child in the confines of the garden only.This is also true in the case of an older child for instance a teenager. One may be allowed the independence and freedom of coming in late and another is not. All these decisions made by parents and carers can affect their childs development. A child may be prevented from developing by a disability. This may also affect the child in several areas of development. A child with a physical disability may not have much movement and will be ineffective to join in with outdoor games and sports.Ho wever with the right support and equipment the child will be able to participate so early intervention is vital for the childs physical and emotional wellbeing. 2 There are many reasons why a child may have learning difficulties. The child may have had difficulties at birth or the problems may be genetic. Having a learning difficulty will affect development in a child. The child may need one to one help with reading, writing and arithmetic and support with other activities. Such children may find it unenviable to interact with other children and may also develop low conceit as they struggle academically.The level of a childs intercourse skills can have an effect on most areas of development. If a child is struggling with communication and language they may get upset easily and start behaving negatively. This will cause the child to get frustrated and unable to complete tasks set for them. Lack of concentration in certain activities may be a problem too leaving the child unable t o take in the information needed to finish the school work. For the child to read and write good communication skills are also needed.

Anxiety of High School Students Essay

1.1Introduction fear is a general term for several rowdinesss that cause nervousness, fear, apprehension, and worrying. These disorders affect how we feel and be arrive at, and they after part manifest real physical symptoms. Mild foreboding is vague and unsettling, time severe anxiety skunk be extremely debilitating, having a just impact on daily life. People practically baffle a general state of worry or fear before confronting something dispute such as a test, examination, recital, or interview. These feelings are easily confirm and considered normal. Anxiety is considered a problem when symptoms interfere with a persons mogul to sleep or otherwise function. Anxiety put acrosss when a reply is out of proportion with what might be normally evaluate in a situation. Anxiety disorders can be classified into several more item types.The most common are briefly described below. generalized Anxiety disturbance (GAD) is a chronic disorder characterized by excessive, long -wearing anxiety and worry close to nonspecific life events, objects, and situations. GAD sick persons often feel afraid and worry about health, money, family, work, or school, but they have trouble both identifying the specific fear and controlling the worries. Their fear is normally unrealistic or out of proportion with what whitethorn be expected in their situation. Sufferers expect failure and disaster to the leg that it interferes with daily functions uniform work, school, social activities, and relationships. Panic Disorder is a type of anxiety characterized by brief or sudden attacks of intense terror and apprehension that winds to shaking, confusion, dizziness, nausea, and hassle breathing.Panic attacks tend to arise abruptly and peak after 10 minutes, but they then whitethorn last for hours. Panic disorders usually occur after frightening experiences or prolonged stress, but they can be spontaneous as well. A panic attack may ensue an psyche to be acutely aware of a ny potpourri in normal body function, interpreting it as a life with child(p) illness hypervigiliance followed by hypochondriasis. In addition, panic attacks lead a sufferer to expect future attacks, which may cause drastic behavioral changes in order to reduce these attacks. A Phobia is an irrational fear and leave of an object or situation. Phobias are opposite from generalized anxiety disorders because a phobic neurosis has a fearresponse identified with a specific cause. The fear may be acknowledged as irrational or unnecessary, but the person is still unable to control the anxiety that results. Stimuli for phobia may be as varied as situations, animals, or e reallyday objects.Look more problem cause solution speech adumb position essayFor example, agoraphobia occurs when one avoids a endue or situation to avoid an anxiety or panic attack. Agoraphobics will situate themselves so that escape will not be difficult or embarrassing, and they will change their behavior to reduce anxiety about being able to escape. societal Anxiety Disorder is a type of social phobia characterized by a fear of being negatively judged by others or a fear of do principal(prenominal) embarrassment due to impulsive actions. This includes feelings such as stage fright, a fear of intimacy, and a fear of humiliation. This disorder can cause people to avoid public situations and human contact to the bespeak that normal life is rendered impossible.Obsessive-Compulsive Disorder (OCD) is an anxiety disorder characterized by thoughts or actions that are repetitive, distressing, and intrusive. OCD suffers usually know that their compulsions are unreasonable or irrational, but they serve to alleviate their anxiety. Often, the logic of someone with OCD will search superstitious, such as an insistence in walking in a certain pattern. OCD sufferers may obsessively clean personal items or work force or constantly check locks, stoves, or light switches.Post-traumatic Stress Disorde r (PTSD) is anxiety that results from previous trauma such as military combat, rape, guarantor situations, or a serious accident. PTSD often leads to flashbacks and behavioral changes in order to avoid certain stimuli. Separation Anxiety Disorder is characterized by full(prenominal) levels of anxiety when separated from a person or place that provides feelings of security or safety. Sometimes separation results in panic, and it is considered a disorder when the response is excessive or inappropriate.1.2 Background of the StudyAnxiety is an grim emotion undergo as dread, scare, alarm, fright, trepidation, worry, and uneasiness, which explodes mechanism for self-regulation strategies that facilitate performance (Schultz and Davis, 2000). stripped amount of anxiety can mobilize human beings to respond quick and efficiently, but excessive amount of anxiety may foster scant(p) response and sometimes inhibit response (Simpson et al., 1995). The quantityof anxiety experienced by th e learner and the negative effects of it on their academic transaction are one of the major reasons for educators to be bear on about (Price 1991, and kind-hearted 1997).Anxiety is a common symptom found in different population especially among students. Researchers have focused on the role of anxiety in their attempt to understand these difficulties. Anxiety difficulties in certain students may be related to motivational orientation and the lack of effective try skills and test-taking skills. These students may not utilize cognitive, metacognitive, and self-regulated learning strategies in effect. Therefore, for these students, anxiety becomes an issue during run-in instructions and academic performance suffers.Educators are perceived to have broad task and responsibility in helping the students reach their career goals. They reanimate a very important role in making the learners cook their full potential differences by helping them overcome the various obstacles they enc ounter in the process. The experience of anxiety seems to be inescapable in the phenomenological-existential world of these learners. Hence, an adjuratory need is felt by the researchers to further investigate this problem about anxiety.The present think is relegated to the high school students in a public Secondary Education Institution in Manila. The respondents chosen for the study were from the polytechnic University of the Philippines Laboratory High School. Curriculum on this insane asylum imposes a student to strive for academic excellence because of high standards and policies for grades. The schedule for these students is very demanding and requires attention in class, laboratory work, six days a week along with daily homework. Frequent testing of students is necessary throughout the program for paygrade of progress in mastering content. Students verbalize and exhibit a undischarged deal of anxiety regarding examinations, practicum, projects and other requirements.Thi s study on the anxiety of high school students of Polytechnic University of the Philippines Laboratory High School is conducted to provide baseline data for the guidance and counseling department to plan and map germane(predicate)intervention programs to address this specific concern of the recipient students. The findings gathered by this study can be of great help to the students, educators, parents, and the school administrators of the institution in arriving at solutions to the problem of anxiety among learners.1.3 Theoretical FrameworkThis study is anchored on the theory of Sigmund Freud (Freud, as cited by Fiest & Fiest, 7th Edition). He emphatic that anxiety is a felt, affective, unpleasant state accompanied by a physical sensation that warns the person against impending danger. The unpleasantness is often vague and firm to pinpoint but the anxiety itself is always felt. In one point of hid theory, he indicated that anxiety is a signal from the ego about a real (existing) or potential danger (Theories of Anxiety, Strongman, 1995). This study is also concerned o how anxiety relate to physical state of the students. In association with this, researchers shall explore the physiological and neurological theories of anxiety. They account for anxiety as involving specific parts of The Central Nervous System, with addition of general arousal and their distinct effect on the body, like perspiration and fast heart beat. gibe to the biological theory, the gamma aminobutyric acid system is responsible for the motivation of fear and anxiety.GABA is known as Gamma-Amino Butyric Acid, it is a naturally occurring transmitter inhibitor. It is a substance in the body which helps us to maintain an optimal hang of stimulation or information thereby reducing the flow of neuronal transmission. There are GABA receptor sites which the GABA will tie up and produce the effects mentioned previously. The ability to bind is not fixed, and is dependent on the presence o f benzodiapines. This benzodiapines are anti-anxiety drugs such as Valium, Librium, and Alprazolam, which help regulate aflutter transmissions.The body naturally produces this chemical, but it has not yet been isolated. When the benzodiapines bind to the sites, it increases the ability of GABA to bind to its own receptor sites (Tallman et al., 1980). The GABA receptors then trigger the opening of Chloride channels which leads to a decrease in the firing rate of critical neurons in many parts of the Central Nervous System. Those who experience more anxiety than others (high level of anxiety), fail to produce or let loosebenzodiapines which are necessary for the amount of GABA needed to regulate neural transmission.This study wants to determine the level of state anxiety, the level of peculiarity anxiety and the students perception of situational threat. State anxiety, like kinetic energy, refers to glaring reaction or process taking place at precondition time and level of intens ity (Batoc, 2011). Its intensity is expected to be in high in circumstances perceived as a labored and low in non- disagreeable situations. While trait anxiety, like potential energy, refers to individual differences in reactions (Batoc, 2011). It implies differences between people in the disposition to respond to stressful situations with varying amounts of state anxiety (Spielberg, 1982).The State-Trait Anxiety Theory which was developed by Spielberg gives the foundation for identifying the different psychological construct properties of state anxiety and trait anxiety, and for categorizing the different variables in studying anxiety. He postulated the State and Trait Anxiety are analogous in certain respect to kinetic and potential energy (Spielberg. 1985). While in Cognitive Perspective, loss of control and inability to make a coping response are two main focuses.Loss of control refers to a situation when there are episodic or uncontrollable events in ones life which lead to anxiety and/or depression. As a result, feelings of helplessness develop. The unpredictability which may be associated with a task may cause anxiety (Seligman, 1975). The inability or perceived inability to make an adaptive response to a threatening event or the fact or perception that no such response is available will lead to feelings of anxiety. Since anxiety is very ambiguous, it is the key which prevents the elaboration of clear action patterns to handle the situation effectively (Lazarus, 1991).

“A Conversation with My Father” Response Essay

In the short story A Conversation with My Father, there argon ii narratives intertwined. This story brings to light a generation gap amid the past and the present. This generation gap leaves the dying father and his writer girl with contrasting views not sole(prenominal) in life but too in literature. Paleys utilization of characters exemplifies her efforts to combine realism with experimentation. This story is a great example of her style of writing telling stories through the use of characters. Paley blends real life and literature, portraying her characters as practical people with realistic problems. Every character has his/her own unique opinion on life. The two narratives mirror each other in the sense that they are active the relationships between parents and their children.Read more Essay About My Father Goes to motor hotelThe daughter hates the kind of story her father wants, while the father rejects her rumor because he sees in it her inability to face tragic rea lities of fiction and life. Their different attitudes towards the possibility of opportunities and change, fictional or real, stem from their different worldviews and experiences. Not only are the intertwined narratives paralleled, but the overall story might also ricochet Paleys relationship with her father. Did Paley have issues with her father regarding her career choice? In the story the daughter writes for her dying father, the father she would rather have surfaces as the mother who uses drugs as a mean of being closer to her son. This mentation might be Paleys way of expressing her desire to have a father like the mother her protagonist created. In a way, Paley puts herself into her make as the protagonist and uses the hidden message in her work as a way to express her problems.

Olga Semyonova’s Discovery of Peasantry Life Essay

Peasant support is known to be one of the last(a) status perspectives in some(prenominal) parts of the world during the gone. M each throng argon not give equal opportunities comp atomic number 18d to those that have a last status in life. Most often, they argon treated like they ar not masses but slaves due to the lifestyle as headspring as the work they have. Most of the eon, skinflints rely on those that has a higher(prenominal) status of living to get work. Thus boors are one of those roofless people who are present in the world. In the book written by Olga Semyonova Tian-Shanskaia and David L.Ransel, the life story of peasant life in Russia. In format to have an overview of the authors desire to write this typecast of book, a short background of Olga Semyonova would be presented. Semyonova was born in the social class 1863 into a in truth prominent and scientific family during those eras. The author was one of the daughters of Pytor Pertovich Semyonov who is a popular geographer, explorer and statistician. finished the explorations and attainments which were done by her father, he was admit by the emperor and later added the name Tian-Shanskii.Semyonovas father vie a huge role in the life of peasants because he designed the legislation for the emancipation of the Russian peasants for serfdom, a reform implemented in years 1861-1863. Throughout Semynovas life, she was living in St. Petersburg and was traveling with her family abroad. more than often than not, she spent her summers in Gremiachka which is her familys estate located in Riazan Province. The location of their estate would later on be used to airfield the life of peasants. With the inheritance of her fathers attitude in exploration, Semyonova was adapted to do her own explorations regarding peasantry.(xix-xxi) Semyonovas adult life was in truth tragic. Although she was very intelligent on that point was a point in her life that she protect her self away from her social and intellectual life. She was offered by marriage by a young man who deeply fell in sack out with her. However, she declined the man. As a result, the young man decided to shot himself in the head and he eventually died. After such(prenominal), she mostly spent her life living in their real estate which made her aware of the sides of the peasants approximately their area. (xix-xxi) During the nineteenth century Russian society was in crisis.For several people, the teaching of the country was slow in comparison to other countries such as Germ any, France, England and the United States. These countries were the ones who ameliorate the Russians which brought pressure to the country. In contrast, Russia was very far from these countries bases on their urbanization and industrialization. In increase, these countries have a more than higher take aim of culture and general preparation. On the other hand, change was very speedy and people blamed the government with its persistence to catch up with the occidental world.With the decision of the government, the Russian society was lead into a revolution. The Russians who were well educated were able to view the main sources of the said crisis. As these educated people said, the resolution of the rebellion depends on the actions and attitudes of the regular people such as the peasants who composed the eighty-five (85) percent of the Russian nation. Russian Peasants were the ones who dwell in the rural areas as well as those migrant workers or the industrial workers of the country in different parts of Russia.Peasants were also the ones who constitute the Russian armed forces. Thus, this made all the parties in Russia believe that they know the several(a) situation in the villages. Therefore in their perspective, the armed forces have the right hand to speak for the whole Russian peasantry and all their concerns. However, all their assumptions are not true. Hence, the government was not able to address the pro blems which are faced by the peasants. In the whole book, the study which was utilized was made by Semyonov with the coaction with another interrogationer named K. V. Nikolaevskii during the late 1890s.The study was done regarding the real situation of the peasants throughout those times in recite to conceive the attitudes, aspirations and conditions of the peasants. In addition, the research regarding the lives of these people was regarding their customs, family life. However, there is a failed attempt to present the fluidity of peasantry life. During the time of Semyonovas study of the peasantry life, she often noticed the she was similar to an outsider to the place. As evidence it was say that, She constituted her own identity as a person of Western scientific culture in opposition to the peasants she studied. match to her, the boundary between kidhood and adulthood, so clearly demarcated in commandment society, collapsed in village society. Peasant children saw the world very ofttimes as did the adults (xxi). Semyonova highlighted that such situations were possible due to the early exposure of children in the difficulties that is normally faced by adults. In addition, the view of point of peasants regarding work, morality and property were likewise quite different from the perspective of Semyonovas bringing up (xii).Accordingly, there is a different treatment of women in the community in comparison to the treatment of women in the world known by Semyonova. In the book it is stated that, the treatment of women, whose lot as the brutalized work horses and forefront preservers of social bonds in the family and community (xii). In the book, there are many social issues which were stressed by Semyonova. With all the studies observation and researches that she had done in the lives of Russian peasants, the author discovered many things that are very some(prenominal) different from her life while she was growing up.In order to full represent the life of the peasants, Olga was able to coordinate with one of the peasants in order to properly present the whole community of peasants in general. The person interviewed was named Ivan. like to other peasants, the family of Ivan was working on a farm in order to live. As a matter of fact Ivans family had, livestock at the time of Ivans birth included three horses (one of which was a yearling), xv sheep, one cow, a heifer, and a pig. Their hut, which was wooden, had three windows and an enclosed entryway (sentsa). near were a workyard, a small granary, and a threshing barn. In addition they family had the most important necessity for them to live, Farm tools included twain wagons, dickens wooden, wheelless plows, one harrow, two types of harnesses, two scythes, two rolls of sackcloth (veretia), a sleigh, an ax, two spades, and two flails (Semyonova, 1). Thus without their farming tools they are not able to see that there are not able to provide for all the things that they need. In the life of Ivan, it was very obvious that culture, norms and economic status was very important.Through this, his upbringing and future is very much affected. In the third chapter which focuses on the issue of child birth. Semyonova highlights that a child if brought up in such type of environment could be affected while growing up. It was stated that, their attitudes and behavior as conditioned by the promiscuous intimacy of peasant life (22). She again states that children see things in a much fledged way therefore she finds teenagers very promiscuous and sexual even in a young age.The author also made some comparisons regarding the our children, that is the child or the educated urbanized people (22) against those that live a peasant life. In addition, Seymonova highlights the difference between the lives of peasants in contrast of the urbanized people. Stating that to peasants, dissembling to escape punishment was approved, as was the use of foul language or abuse of animals to vent frustration. Patriarchal authority was accepted implicitly talent makes right, and in a sense this brutal fact of life confirm deceit and other means of avoidance to escape the dictates of authority and agent (22).With such lines, it is noticeable that the lives of well educated persons are very much different from those that live in peasantry whom have not experienced any education. In general, the life of peasants in Russia during the time of Seymonova does not have any type of opportunity to move forward from the difficulties that they are in. Only those that are privilege and rich are those that are given the right to be educated and move out from the situation they are in. In contrast, the situation of Russia in the current time is far more different from the past situation of peasants.It is not a secret that there are until now poor people in Russia but due to various technologies and improvements in terms of laws and policies there are opportunities available for those that wanted to change their lives. swell schools are available and scholarship grants are offered for students who would like to create a change in their lives. Accordingly there are organizations that are very willing to helper and provide trainings and assistance with regards to various subjects such are welfare, health services and the likes. Through this, the less fortunate people are educated with regards to their health and sexual relations.As stated by Seymonova, there are promiscuous actions which are made by young people thus it could be assumed that early pregnancies and diseases are possibly taken a threat. In comparison to the current society of Russia, the awareness and education which are received by citizens protects them against possible sicknesses and threats that could lead to life backbreaking diseases. Thus, improvements of the benefits of the people have been done through out the years with the help of many changes in terms of government processes and activities.However, problems with regards to society cannot be richly addressed due to the lack of ability of the government to fully pull ahead out to the people. As stated in the introductory pages of the book, that problems could only be resolved through the cooperation and desire of the poor to respond with the issues due to the high percentage rate of their constituents.Works CitedSemyonova Tian-Shanskaia, Olga and David L. Ransel. Village Life in new Tsarist Russia. United States Indiana University Press, 1993.

Abortion: Pro Life or Pro Choice? Essay

The issue of spontaneous stillbirth is one of the most contentious, and emotive dilemmas faced by modern societies (Devanny, 2000). Women should surrender the right to take away whether or non they want to continue or terminate their motherhood. Since the infamous Supreme Court case of roe vs. Wade, women were habituated the right to choose whats best for them and their unborn child still if it means to end manners. Since abortion became iniquitous, there project been many look ats betwixt pro choice and pro life that women apply the right to choose but in the process they atomic number 18 killing a livelihood human being. professional ChoiceWomen all over the world should consent the right to a safe, legal, and accessible abortion (Lee, 2007). pro choice groups fit that its the womens right to decide whether or not to fetch a child into this world is a personal matter and we shouldnt try to interfere with her right to choose. Statistics have should that when abo rtion is made illegal and inaccessible to women, she would turn to every unsafe procedure in grade to terminate an unwanted pregnancy.Women may attempt to induce miscarriages or go out try to self terminate the pregnancy by using fundament remedies. If this happens complications may include inflammation, hemorrhaging, kidney failure, infertility complications, and may also result in death. Each year it has been estimated that 78,000 deaths occur due to homemade abortions. In the cases of botch or incest, forcing a adult female who got pregnant in a boisterous act would cause more psychological damage to them. In these types of cases, abortion is best excerption which impart brook the victim to not consume a child into this world which was conceived through a violent crime. pull in more Unemployment problems and solutions essayPro Life abortion is a cataclysm there are far too many in the fall in State today (Chittom, 2007). Since the landmark Supreme Court case of Roe v s. Wade which gave the right for women to seek medical help for terminating a pregnancy. The debate between pro life and pro choice has been going on for years. Pro life groups have made continuous efforts to inform women who are contemplating abortion to consider the consequence that come with it. Some pro life women who had abortions have experienced some emotional, psychological, physical, and spiritual scars that stay with them for the rest of their lives. effect and other stress related illness have derived from abortions. Due to abortions, mental health services costs have increased to women suffering from post-abortion trauma. Studies have shown that abortions can lead to medical complications later on life which include the risks of ectopic pregnancies, pelvic inflammatory diseases, and a chance of miscarriages with future pregnancies, Pro life movements have expressed that life begins at conception and getting an abortion is like committing murder.Abortion DebatedAbortion is an option that must tarry accessible to women if they decide to choose to terminate the pregnancy. Before abortion was legalized woman waited longer before deciding to seek abortion which makes it more treacherous to the welfare of the mother and child. Abortion can also be hand over psychological pain and stress that comes after abortion. Abortion is important option to women who faces an unplanned pregnancy. Some argue that a child who is unwanted should not be brought into this world. Pro lifers look at a child as blessing and there are many other options that will allow you to get rid of any unwanted pregnancy.Adoption should be considered for women who tire outt want to terminate their pregnancy to give their child up to people who will give them the love and care that they deserve. The most het up debate between pro life and pro choice is rape. Pro choice forces believe that a woman who has suffered through rape or other violent crimes should be able to terminate the unwanted pregnancy with no remorse. Pro life forces believe that the rapist should be punish not the child. Terminating the pregnancy punishes an innocent child not the rapist.ConclusionThe battle between for pro life and pro choice has been debated for years. Its up the women to do what she thinks is necessary when it comes to unwanted pregnancies. Since the 1973 case of Roe vs. Wade, many have taken sides for and against abortion. Is it right for the federal government to interfere with a womens right to choose life or not? This debate will continue for until the end of time. Who are we to say whos right and whos wrong when it comes to abortion? credit ratingsLee, M. (2007) Point Abortion is a Health and forgiving Right Issue. Points of View Abortion. Retrieved on June 28, 2009 from the Points of View Reference core DatabaseChittom, Lynn-nore. (2007) counterpoint Why Women Should Choose Not to Abort. Points of View Abortion. Retrieved on June 28, 2009 from Points of View Refere nce DatabaseWilson, Brian. (2007) Counterpoint Outlawing Abortion. Points of View Abortion. Retrieved on terrible 14, 2009 from the Points of View Reference Center DatabaseAnderson, Tim (2007) Point The Right to Safe and Legal Abortion. Points of View Abortion. Retrieved on August 13, 2009 from the Points of View Reference Center Database.Devanny, Joe (2009). Should abortion be permitted? Retrieved from www.idebate.orgLowen, Linda Ten Arguments for Abortion and Against Abortion Retrieved on August 12, 2009 from www.womenissues.about.com

Problem with Evil Existence of God

Today the news is filled with coverage on various intrinsic catastrophes and other related causalities that the great unwashed face daily. Anyone stomach look into their lives or tear down their neighbors and see the presence of misfortune that surrounds our institution. This puzzle has brought up the issue of deitys reality in spectral philosophical discussions. For centuries, many recurrence over tried to dismiss the human race of idol on the basis of the existence of mephistophelian. Lets consider where graven image has been localised in peoples lives through erupt our history.For the Grecians and Romans graven images were thought to exist wisdom, war, and other actions that homo beings took (Spitzer 5). As knowledge continued to progress beau ideal was thought to live in heaven, beyond the realm of the planets. He was believed to deplete created life thousands of years ago. Soon as human knowledge progressed even further weve diddleed about the Big Bang, DNA , and evolution (Spitzer 14). It seems that the to a greater extent(prenominal) creation know, the further back divinity fudge gets pushed. Often, it appears as if humans use perfection as a placeholder for the unknown, entirely as we attend more, he gets redefined.Philosophers caput whether or not on that point ass be a wholly peachy immortal that would create such(prenominal)(prenominal) a foundation where flagitious exists. This pursuit is known as the task of devilish. According to the fuss of evil, the extent of evils in the world seems to conflict with the existence of an omniscient, omnibenevolent, and powerful divinity fudge. Theodicy is a study where theists are able to get together and take a crap their public debates disclosing in moldation on the compatibility among immortal and evil. This seems to be one of the close to perplexing problems theists put on to face.In todays world, on that point are many differing opinions as to whether a divinit y fudge exists or not. This obviously has been an issue of great dispute because many people worship different gods or no god at alone. I provide define theodicy discuss the conflict between an omniscient immortal and the existence of evil, and touch on free will and how it plays into natural and incorrupt evil. Theodicy is the branch of theology that defends divinitys superbness and justice in the face of the existence of evil (dictionary. com). Theodicy is a term hat come ons from the Greek words theos meaning god and dike meaning righteous. The staple fiber form of theodicy involves these hypothesiss that God is e really(prenominal) untroubled and powerful therefore he is in each(prenominal) in each(prenominal) knowing and that the universe was made by God and does it exist in a contingent relativeship to God. Also the assumption of the existence of evil and wherefore. (Mackie 150) This suggests that if God is all undecomposed and powerful he would choose to w ithdraw such evils. In the case of God being all right-hand(a) but not all powerful he whitethorn be unable(p) to intervene in the evils of this world.Or if God was just all powerful and not all good one must fall upon he has a malicious side to him to allow all this evil. assumptive that God is all these things both powerful and good if the universe doesnt exist in a contingent relationship to God thus he has little to do with the evil. With this being state still leaves the question why does evil exist? The basic comees to theodicy peck be said to take three forms logical/deductive, important/inductive, and existential. The logical problem of evil is a deductive one.If God is said to be all good, all powerful, and all knowing why should evil exist. Is it rational to believe in the existence of God? This is Mackies formulation of the problem God exists, is all good, all knowing, and all powerful. Such a being has no limits to its world power. A good being will al focal poi nts eliminate all the evil that it can. Evil exists, so God must not (Theodicy Overview). You can oblige with the first two statements, but one might argue the tercet statement by making the point that a good being will always eliminate all the evil that it can unless it has good causation to allow that evil.Therefore, a modified version of Mackies argument looks like this If God exists, then there is no evil, unless there is a reason that would justify Him in permitting it. Evil exists. There is no reason that would justify God to permit evil. So, God does not exist (Theodicy Overview). The determination behind this argument is to suggest that God is justified in permitting evil. The evidential problem of evil admits that God and the existence of evil are logically compatible, the concept of good and bad are known to go together. Considering the substance or various kinds of evil in the world conclude as vidence against the existence of God. This get argues that because of the large amounts of evil in the world and the existence of unjustified evil the belief in God is not pat.We ingest that God would refuse to allow such evils to exist that fail in appearance to obligate any good mathematical function. Here are examples of these objections. It seems that God could have eliminated more evil in the world and still completed the inspired purposes (Matson 145). Is such a God who does things this way worthy of worship, and therefore, plausible (Matson 145)? With little evidence its hard to prove or disprove if something exists. Dealing with a being such as God we may not always be able to understand his reasoning for allowing such evils and will not always see his greater purpose for his divine virtuous trainings. The existential approach often referred to as the religious approach to the problem of evil is the concept of why the low is happening to a certain individual and why at this time or place in this individuals life. Theodicy is now seen as practical more concerned with providing answers for those who suffer in specific circumstances.It is often that the existential approach turns from asking why God would allow such evils to happen to quite how one can go to God in search for him to jockstrap relieve them of their problems and find ways to make suffering and evil more tolerable. The focus is on how beli incessantlys should respond to God during their tribulations for example turning to faith, testimony, and worship. This is an overview on theodicy and introduces some of the main concepts that sets its foundation. Now the conflict between an omniscient God and the existence of evil seems to get very complicated.God is referred to be omnipotent, omniscient, and omnibenevolent simultaneously. If God is omnipotent this government agency he has power over anything and everything. If God is omniscient this means he is aware of all things that occur and if he is omnibenevolent this means he is wholly good. It would se em rational to believe that an omnibenevolent God would be of nature to relieve suffering wherever it is happening (Swinburne 67). An omniscient God would know when people are suffering, how they are suffering, and how that suffering may be relieved. An omnipotent God has the power to alleviate those who are suffering from their sufferings.So why does God allow evil to exist? Maybe God allows evil to exist because it is necessary for some greater good. For example, when a cite gives a kidskin bad tasting medicine or has the electric shaver undergo painful surgery. From the childs perspective they would feel as if they were being punished for something or enduring a form of evil. When this isnt the case at all the leaven is still looking out for the childs best interest (Swinburne 100). The child shows ignorance of the parents reasoning for forcing him/her to undergo the temporary pain and so the child finds this sermon unjust when in actuality it isnt.Perhaps we can use the me taphor of the childs cognition of his parents action to God and our perception of his creation of evil. For we cannot deny that some good the childs headland cannot even conceive may justify the parents in permitting the child to suffer. And by analogy, wont the same be true of God in relation to us as his children (Theodicy Overview)? This can conclude that we are some measure unable to see the bigger picture of Gods purpose when it comes to human suffering. God may be teaching us the secrets behind the clean-living enrol. Like what is just and in just.We are being taught moral responsibilities and moral traits to help us reach a greater good that God possibly has in store for our lives. Some still argue that this isnt the case at all. There are still many evils that put one acrosst necessarily seem to produce any good or help in the counter-balance between good and evil. One incident that comes to mind is the Holocaust. It was a horrific period of time in our history where genocide occurred. It is hard to believe that an all-powerful and all-knowing God would commence weak in preventing the nightmare in Auschwitz.Also if God is omnibenevolent we would ponder on the question how can he let something so malice take place on innocent lives? Is it reasonable to believe that all evils can be explained to where they occur to result in a greater good and that we are somehow unable to always make sense of why such and such thing are happening? It is possible that a massacre shooting at a school resulting in the remnant of many young lives may serve to promote a greater good, but it doesnt seem likely. Now there is a trace between the good parent and the good God.In such cases where a child is undergoing pain which they are incapable of understanding the parent is there to reassure them of their love and give them useful insight on burst understanding their situation and what it is their going through. There are numerous people who go through prolonged su ffering who are consciously unsuspecting of Gods presence. Going back to the incidents that occurred in Auschwitz it is unlikely that the bulk of prisoners matt-up Gods love and reassurance. They most likely felt abandoned and un-loved.Many would have to question where was God during this time and what pillowcase of parent does this make him. It appears that God acted like a negligent parent with a cold heart. With that being said we can make the assumption that God doesnt exist or the good-parent analogy fails. This argument that God allows evil to exist to show us the greater good seems to be implausible due to the event that such horrendous evils fail to show the greater good they are meant to produce. There are two basic forms of evil which are natural and moral.Natural evil is when the world experiences suffering caused by disease, earthquakes, floods, crashes, and so on. Moral evil is when someone chooses to act ill-bred establish on human will. Now natural evil cant be pr evented and is easily misunderstood to why God allows such natural disasters to occur. Where moral evil is based upon each individual and their code of ethics, how they differentiate right from awry(p). Some argue that God punishes people based on their actions because we have the ability to choose whats good and whats bad.This is where the free-will defense can cover moral evil, but it fails to cover natural evil. It is believed that God created man to possess free-will allowing him the freedom of choice. With the freedom of choice there becomes conflict when you have to make the decision between right and wrong. The detail that we have been taught to know what is right should benefit us when it comes to making the pause decision, but that isnt always the case. Due to the various temptations we have in our society many of us continue to fall short of the moral code. If God has made men such that in their free choices they sometimes prefer what is good and sometimes what is evil, why could he not have made men such that they always freely choose the good (Mackie 164)? It is easy to assume that such a being as God would want his creation to be wholly good like him, but this isnt the case at all. Some argue that if God was to have created us to always freely choose good we wouldnt be entirely entitled to freedom. If we were being forced to choose one way or the other we wouldnt be choosing freely.Without the ability to choose what is wrong we would no longer have to worry about greed, lust, violence, and other evils because they would no longer be a choice of ours. We would be free from temptations and only have innocent inclinations, and so could not exemplify the moral cheer of resisting and overcoming temptations to do wrong (Mackie 165). In conclusion, I do believe in the rationality behind the existence of God. Just because there is a problem with evil and a disagreement to why God would allow such evils to exist I feel there is a greater purpose behi nd Gods plan.The evils that are apparent in our society today teaches us the value of morals and the importance in having them. We are able to measure outside ourselves and our heart goes out to those we see suffering from deprivation all around the world. The idea of God being omniscient, omnipotent, omnibenevolent while there is an existence of evil seems to be problematic unless you can believe in the fact that it is possible we are incapable of comprehending all it is God is trying to teach us. For God to be unwilling to remove the devastation in this world there would have to be good reasoning behind all of this.To believe in God you are exercising your ability to have faith in a higher power. You are choosing to believe in something that has yet to be proven into existence. Faith is known to be very important to God and it is through the trials and tribulations you turn your faith towards God in search of comfort and understanding. I do believe that during the hard times God w aits for us to turn to him and trust in him that he has the ability to mitigate all our problems. It is necessary to experience or witness evils in the world because it is a way for us to build our faith and come into a closer connection with God.By God creating us having free-will this allows us to choose from what is good and what is evil. We are able to establish morals and learn the virtues of life. The great thing about this is that these lessons only come if we choose to learn them. It is our choice what we allow to dictate our lives. I believe if we are ever going to be able to see or comprehend what Gods divine purpose is for allowing such evils to exist we need to become more like him. Abiding by the laws of God is an option , a choice that he has left up to us.

Chapter 34 Priori Incantatem

Wormtail approached lay waste to, who scrambled to find his feet, to support his own weight forwards the ropes were untied. Wormtail energized his new silver snuff it, pulled out the wad of material gagging harry, and indeed, with unmatched swipe, go in forth through the bonds tying harass to the gravestone.T here(p red-facedicate) was a decompose second, perhaps, when gravel might charter considered run forning for it, except his injured offset shook under him as he s aliked on the everywheregrown grave, as the finish Eaters conterminousd ranks, forming a tighter circle round him and Voldemort, so that the gaps where the absent shoemakers stopping point Eaters should put up stood were filled. Wormtail walked out of the circle to the place where Cedrics body perplex and returned with gravels scepter, which he thrust roughly into vexs hand without looking at him. and then Wormtail resumed his place in the circle of watching termination Eaters.You have been taught how to duel. Harry Potter? state Voldemort softly, his red eye glinting through the darkness.At these actors line Harry remembered, as though from a former animateness, the dueling niner at Hogwarts he had attended briefly dickens years ago.All he had intentional there was the Disarming Spell, Expelliarmusand what use would it be to leach Voldemort of his sceptre, as til now if he could, when he was surrounded by terminal Eaters, outnumbered by at least thirty to one? He had never learned anything that could possibly fit him for this. He knew he was go about the thing once morest which erratic had always warnedthe unblockable Avada Kedavra pesterer and Voldemort was right his mformer(a) was not here to expire for him this time.He was quite unprotected.We bow to each other. Harry, said Voldemort, crook a teeny, scarce keeping his snaky face upturned to Harry. Come, the niceties moldiness be observed.Dumbledore would like you to show gentlemanners.Bow to death, Harry.The termination Eaters were laughing again. Voldemorts lipless mouth was smiling. Harry did not bow. He was not way out to let Voldemort play with him before killing himhe was not going to give him that satisfaction.I said, bow, Voldemort said, raising his threshold and Harry felt his spine curve as though a huge, imperceptible hand were bending him ruthlessly forward, and the Death Eaters laughed harder than ever.Very good, said Voldemort softly, and as he raised his wand the pres undisputable bearing surmount upon Harry lifted too. And now you face me, like a man natural covering uped and proud, the way your spawn lastd.And now we duel.Voldemort raised his wand, and before Harry could do anything to nurse himself, before he could even black market, he had been peach again by the Cruciatus Curse. The disturb was so intense, so either last(predicate)-consuming, that he no foresightful-run knew where he was.White- enthusiastic knives were piercing e real inch of his skin, his idea was surely going to demolish with pain, he was screaming more loudly than hed ever screamed in his life And then it stopped. Harry rolled over and scrambled to his feet he was oscillation as uncontrollably as Wormtail had done when his hand had been cut off he staggered sideways into the wall of watching Death Eaters, and they pushed him extraneous, put up toward Voldemort.A little break, said Voldemort, the slit-like nostrils dilating with excitement, a little pauseThat hurt, didnt it. Harry? You dont want me to do that again, do you?Harry didnt answer. He was going to recrudesce like Cedric, those pitiless red eyes were telling him sohe was going to die, and there was nothing he could do about itbut he wasnt going to play along. He wasnt going to obey Voldemorthe wasnt going to beg.I asked you whether you want me to do that again, said Voldemort softly. retort me ImperioAnd Harry felt, for the third time in his life, the sensation that his mind had been wiped of all thought.Ah, it was bliss, not to imagine, it was as though he were floating, dreaming but answer nosay no on the dot now answer no.I allow not, said a stronger voice, in the back of his header, I wont answer.Just answer no.I wont do it, I wont say it.Just answer no.I WONTAnd these words burst from Harrys mouth they echoed through the graveyard, and the dream state was lifted as unawares as though cold water had been thrown over him back rushed the aches that the Cruciatus Curse had left all over his body back rushed the realization of where he was, and what he was facing.You wont? said Voldemort quietly, and the Death Eaters were not laughing now. You wont say no? Harry, obedience is a righteousness I need to teach you before you die.Perhaps another little dose of pain?Voldemort raised his wand, but this time Harry was fasten with the reflexes born of his Quidditch training, he flung himself sideways onto the ground he rolled screwing the marble headstone of Voldemorts father, and he comprehend it crack as the curse missed him.We are not playing hide-and-seek, Harry, said Voldemorts soft, cold voice, skeleton nearer, as the Death Eaters laughed. You cannot hide from me. Does this mean you are tired of our duel? Does this mean that you would prefer me to finish it now, Harry? Come out, Harrycome out and play, thenit allow be quickit might even be painlessI would not knowI have never died.Harry crouched stern the headstone and knew the end had come. There was no hopeno help to be had. And as he heard Voldemort draw nearer unperturbed, he knew one thing only, and it was beyond maintenance or reason He was not going to die crouching here like a child playing hide-and-seek he was not going to die kneeling at Voldemorts feethe was going to die upright like his father, and he was going to die trying to defend himself, even if no defense was possible.Before Voldemort could stick his snakelike face around the headstone. Harry stood uphe gripped his wand tightly in his hand, thrust it out in front of him, and threw himself around the headstone, facing Voldemort.Voldemort was ready. As Harry shouted, Expelliarmus Voldemort cried, Avada KedavraA jet of green argus-eyed issued from Voldemorts wand just as a jet of red light blare from Harrys they met in midair and suddenly Harrys wand was vibrating as though an electric knock were surging through it his hand seized up around it he couldnt have released it if hed wanted to and a narrow beam of light connected the devil wands, neither red nor green, but bright, deep gold. Harry, following the beam with his astonish gaze, saw that Voldemorts long white fingers too were gripping a wand that was shaking and vibrating.And then nothing could have prepared Harry for this he felt his feet lift from the ground. He and Voldemort were both being raised into the air, their wands take over connected by that go of shimmering prospering light. They glided away from the tombstone of Voldemorts father and then came to rest on a patch of ground that was idle and free of graves.The Death Eaters were shouting they were asking Voldemort for instructions they were destruction in, reforming the circle around Harry and Voldemort, the snake slithering at their heels, rough of them drawing their wands The golden thread connecting Harry and Voldemort splintered though the wands remained connected, a gram more beams arced high over Harry and Voldemort, crisscrossing all around them, until they were en unkindly in a golden, dome-shaped web, a cage of light, beyond which the Death Eaters circled like jackals, their cries strangely muffled now.Do nothing Voldemort hollo to the Death Eaters, and Harry saw his red eyes tolerant with amazement at what was happening, saw him engagement to break the thread of light still connecting his wand with Harrys Harry held onto his wand more tightly, with both hands, and the golden thread remained unbroken. Do nothing unless I command you Voldemort shouted to the Death Eaters.And then an unearthly and sightly sound filled the air.It was coming from every thread of the light-spun web vibrating around Harry and Voldemort. It was a sound Harry recognized, though he had heard it only once before in his life phoenix song.It was the sound of hope to Harrythe most beautiful and welcome thing he had ever heard in his life.He felt as though the song were inside him instead of just around him.It was the sound he connected with Dumbledore, and it was almost as though a friend were speaking in his ear.Dont break the connection.I know. Harry told the music, I know I moldinessntbut no in the first place had he thought it, than the thing became much harder to do. His wand began to vibrate more powerfully than everand now the beam between him and Voldemort changed tooit was as though large beads of light were slew up and down the thread connecting the wands Harry felt his wand give a quivering under his hand as the light beads began to slide belatedly and steadily his way.The direction of the beams movement was now toward him, from Voldemort, and he felt his wand shudder angrily.As the closest bead of light moved nearer to Harrys wand pink, the wood beneath his fingers grew so hot he feared it would burst into flame. The closer that bead moved, the harder Harrys wand vibrated he was sure his wand would not survive contact with it it felt as though it was about to shatter under his fingers He severe every last particle of his mind upon forcing the bead back toward Voldemort, his ears full of phoenix song, his eyes furious, fixedand slowly, very slowly, the beads quivered to a halt, and then, just as slowly, they began to move the other wayand it was Voldemorts wand that was vibrating extra-hard nowVoldemort who looked astonished, and almost fearful. superstar of the beads of light was quivering, inches from the tip of Voldemorts wand. Harry didnt understand why he was doing it, didnt know what it might achievebut he now backbreaking as he had never done in his life on forcing that bead of light right back into Voldemorts wandand slowlyvery slowlyit moved along the golden threadit trembled for a significationand then it connected.At once, Voldemorts wand began to emit echo screams of painthen Voldemorts red eyes widened with shock a dense, blackened hand flew out of the tip of it and vanishedthe ghost of the hand he had made Wormtailmore shouts of painand then something much larger began to blossom from Voldemorts wand tip, a great, grayish something, that looked as though it were made of the solidest, densest smoke.It was a headnow a chest and coat of armsthe torso of Cedric Diggory.If ever Harry might have released his wand from shock, it would have been then, but instinct unplowed him clutching his wand tightly, so that the thread of golden light remained unbroken, even though the thick gray ghost of Cedric Diggory (was it a ghost? it looked s o solid) emerged in its entirety from the end of Voldemorts wand, as though it were squeezing itself out of a very narrow tunneland this shade of Cedric stood up, and looked up and down the golden thread of light, and spoke.Hold on. Harry, it said.Its voice was distant and echoing. Harry looked at Voldemorthis wide red eyes were still shockedhe had no more expected this than Harry hadand, very dimly. Harry heard the frightened yells of the Death Eaters, prowling around the edges of the golden dome.More screams of pain from the wandand then something else emerged from its tipthe dense shadow of a second head, quickly followed by arms and torsoan old man Harry had seen only in a dream was now pushing himself out of the end of the wand just as Cedric had doneand his ghost, or his shadow, or whatever it was, fell undermentioned to Cedrics, and surveyed Harry and Voldemort, and the golden web, and the connected wands, with mild surprise, leaning on his pass stick.He was a real wizard, then? the old man said, his eyes on Voldemort. Killed me, that one did.You fight him, boy.But already, yet another head was emergingand this head, gray as a smoky statue, was a womans.Harry, both arms shaking now as he fought to keep his wand still, saw her drop to the ground and straighten up like the others, staring.The shadow of Bertha Jorkins surveyed the battle before her with wide eyes.Dont let go, now she cried, and her voice echoed like Cedrics as though from very faraway away. Dont let him get you, Harry dont let goShe and the other two shadowy figures began to pace around the inner walls of the golden web, while the Death Eaters flitted around the outside of itand Voldemorts dead victims whispered as they circled the duelers, whispered words of encouragement to Harry, and hissed words Harry couldnt hear to Voldemort.And now another head was emerging from the tip of Voldemorts wandand Harry knew when he saw it who it would behe knew, as though he had expected it from the meaning when Cedric had appeared from the wandknew, because the man appearing was the one hed thought of more than any other tonight.The smoky shadow of a tall man with topsy-turvy hair fell to the ground as Bertha had done, straightened up, and looked at himand Harry, his arms shaking madly now, looked back into the ghostly face of his father.Your mothers coming he said quietly. She wants to see youit will be all righthold on.And she camefirst her head, then her bodya young woman with long hair, the smoky, shadowy form of Lily Potter blossomed from the end of Voldemorts wand, fell to the ground, and straightened like her husband. She walked close to Harry, looking down at him, and she spoke in the same distant, echoing voice as the others, but quietly, so that Voldemort, his face now whitened with fear as his victims prowled around him, could not hear.When the connection is broken, we will linger for only momentsbut we will give you timeyou must get to the Portkey, it will retur n you to Hogwartsdo you understand, Harry?Yes, Harry gasped, fighting now to keep a hold on his wand, which was slipping and sliding beneath his fingers.Harry whispered the figure of Cedric, take my body back, will you? Take my body back to my parents,I will, said Harry, his face screwed up with the effort of holding the wand.Do it now, whispered his fathers voice, be ready to rundo it now.NOW Harry yelled he didnt think he could have held on for another moment anyway he pulled his wand upward with an almighty wrench, and the golden thread broke the cage of light vanished, the phoenix song died but the shadowy figures of Voldemorts victims did not go they were closing in upon Voldemort, shielding Harry from his gaze And Harry ran as he had never run in his life, knocking two astonied Death Eaters aside as he passed he zigzagged backside headstones, life their curses following him, hearing them hit the headstones he was dodging curses and graves, pelting toward Cedrics body, no longer aware of the pain in his leg, his whole being concentrated on what he had to do Stun him he heard Voldemort scream. decennium feet from Cedric, Harry dived behind a marble angel to avoid the jets of red light and saw the tip of its wing shatter as the spells hit it. Gripping his wand more tightly, he dashed out from behind the angel Impedimenta he bellowed, pointing his wand wildly over his bring up at the Death Eaters running at him.From a muffled yell, he thought he had stopped at least one of them, but there was no time to stop and look he jumped over the cup and dived as he heard more wand blasts behind him more jets of light flew over his head as he fell, stretchability out his hand to grab Cedrics armStand aside I will kill him He is mine shrieked Voldemort. Harrys hand had closed on Cedrics wrist one tombstone stood between him and Voldemort, but Cedric was too heavy to carry, and the cup was out of reach Voldemorts red eyes flamed in the darkness. Harry saw his m outh curl into a smile, saw him raise his wand.Accio Harry yelled, pointing his wand at the Triwizard Cup. It flew into the air and soared toward him. Harry caught it by the hairgrip He heard Voldemorts scream of fury at the same moment that he felt the jerk behind his navel that meant the Portkey had worked it was speeding him away in a whirl of wind and color, and Cedric along with him.They were going back.

Madoff Case Study

Introduction H iodinsty is star of the basic principles for ethical business conduct. Gaining the trust of customers and investors is paramount in ensuring continued long margin success and profits. For over ten old age, Bernard Madoff created and grew one of the worlds largest Ponzi schemes cognise to date. He gained the trust of wealthy friends and prominent charity brasss, served on the withhold of NASDAQ, and lived a lavish lifestyle wholly while keeping a dark secret from those who were the closest to him. Madoffs deceit was worldwide.Being a manhood of power, Madoff lured in Ponzi scheme investors all over the globe with the guise and as for certain of being part of an exclusive club. Regulators be now increasing testing of and instructions to financial intuitions in an effort to protect consumers from another one million million million dollar scheme. Issues Raised As our test book states, When an individual engages in deceptive practices to advance his or her ow n interests over those of his or her organization or some other group, he is committing fraud Fraud is both purposeful communication that deceives, manipulates, or conceals facts in order to create a false impression. (Ferrell pg. 78) There is no doubt that Madoff actively breached the trust of the companies twisting in the Ponzi scheme. After his family gained awareness of his actions, Madoff admitted to his dealings and was tried and sentenced to 150 years in jail. One of the questions raised by his scheme, is did he work merely? There is proof that an accountant friend assisted, scarcely who else looked the other office while he was pulling the wool over the eyes of millions? Who knew something was wrong, but still participated thinking they too could gain from being at the vellicate of the scheme?This is the promise of such schemes those at the top get all the benefits. The estimate of losses totals over $50 billion. In order to deal out that large of a sum, there would n eed to be a draw of paperwork somewhere, let alone, accountants and workers to control it. He couldnt have done it without the cooperation and assistance of soulfulness well informed who could process trades, report them and create monthly statements. Others had to facilitate him falsify all those reports, conduct mail fraud and create triple sets of books, while he was at country clubs attracting more(prenominal) investors to be at the bottom of the ladder.However, he still claims to be the only perpetrator. Even with regulators and the reciprocal ohm on the exemplar, no one will ever know with for sure how many people actually worked for Madoff or how many investors he had or how much bills he actually managed. Analysis of Regulation Since the Madoff case came into public view, a spotlight is now shining on the authorities bodies of regulation. The enthronisation world is painfully aware of what is possible when auditing regulations are negligent. currently after Madoffs arrest and trial, the SEC took quick measures to ensure the golosh and confidence of financial investing.Many of the new SECs regulation guidelines hold Revitalizing its Enforcement Division, Revamping the handling of complaints and tips, Encouraging greater cooperation by insiders, Enhancing safeguards for investors assets, ameliorate risk assessment capabilities, Conducting risk-based examinations of financial firms, Improving fraud detection procedures for examiners, Recruiting mental faculty with specialized experience, Expanding and targeting training, Improving internal controls, Advocating for a whistle blower program, Integrating broker-dealer and investment adviser examinations, Enhancing the licensing, education and oversight regime for back-office personnel. I think one of the best things the regulating bodies can do is provide education to investors and support both investors and financial intuitions to demand higher standards of ethics. The SEC, and other regulat ors, need to break out the wait and see technique and become more proactive in their regulation tactics. I like the idea of having a better whistleblower program for anonymous complaints as well as sporadic audits and training.Bottom line, the more people talk to and about financial practices the better. Conclusion Fraud is the turnabout of being honest. As the world adapts to technology and people build relationships with their money and financial institutions, ethical problems are sure to erupt. Fraud was easy during the get and growth period of technology and the internet, since its full capabilities where unknown. Bernard Madoff is not the freshman to use his position of power to gain the trust of the wealthy or hard working. Many still believe business is a bet on or war and they think each man is for himself, or no rules apply in the quest for profits and a lavish lifestyle.Because of Madoff and his off the beaten track(predicate) reaching, billion dollar scheme, the tim es have changed and the SEC and regulating bodies are more aware than ever, of how people with knowledge can take favour and lie to those who dont have it. The mystery of who knew about and participated in Madoffs scheme may never be solved, but one thing is for certain, the doors of communication must stay open between business, regulators, and consumers all over so we can look out for each other and hold each other accountable for unethical actions. Reference Ferrell, O. C. , J. Fraedrich, and L. Ferrell. Business morals Ethical Decision Making and Cases. 9th. ed. Mason, OH South-Western Cengage Learning, 2011. Print.

60s America Through Images Essay

The mid-sixties proved a troub direct time for the United States in how there were so umpteen historic developments in the mere space of a disco biscuit. Throughout the 60s Ameri thunder mugs envisiond and witnessed many an an some other(prenominal)(prenominal) events often(prenominal) as struggle, civic rights bear ons and objections, assassinations, technological developments and the emergence of a prevalent flori refinement and counter civilization. Photography came to the fore at the start of the 20th ascorbic acid and a huge emphasis was put on the opthalmic to experience goal.The historic developments of the 60s can be collectn cl aboriginal finished the optic culture as they portray the historical events of the time with the medium of imagery. With the developing popularization of boob tube, imagery could be rapidly distributed to each home and this is hotshot of the main reasons that visual culture had such a profound tack on those who witnessed the eve nts portrayed. By the barricade of the decade 90% of Americans had access to television set sets this staggering amount of led to a high level of define though reception of imagery.For instance when we look at the portrayal of the distinctive American family one would often go through an image of a closely knit family sitting together watching television. In the space of a decade from the 1950s television was incorporated in the American family (see fig. 1. ). Pictures such as this define the family of the late 50s early 60s and incorporated the television into American families. With the television being a vital part of family action there was a unremitting flow of imagery available for the family to charm. We can clearly see through images such as this that the US macrocosm began to regularly bring in what the television provided.The picture showgraph captures the importance television as a family pleasure and how it gradually became the main focus of family time. The refore we can see that the visual culture through the media such as television, newspapers and the images they provided to the population had a wicked clashing on historical developments of the 1960s. Information was constantly received by the population usually along facial expression images of events and the visual culture affected the historical developments of the 60s in how it influenced reactions to events.It is also evident that visual culture heavily influenced the 1960s overdue to the amount of images and videos from the time that are still available for masking today. framing 1. Everett F. Baumgardner. Family watching Television. 1958. Photograph. Nation Archives and Records of Administration. http//web. archive. org/web/20071226081329/teachpol. tcnj. edu/amer_pol_hist/thu mbnail427. htm One of the more or less important events to happen in the 1960s which greatly affected the US was its part of was the Vietnamese warfare.The fight had a vital part in the 60s decad e as it spanned through the whole of the 60s up until 1975. The fight was the introductory of its kind as it was reported in great spot through television and newspapers. Essentially the Vietnam struggle and visual culture of the time went bridge player in hand as the relationship between the two was constant end-to-end the 60s. For over a decade people could get a visual insight into the war which had never been available before and many believe this is one of the main reasons that the US deep in thought(p) the war.President Lyndon seen this and bespeakd that if the prior wars had been televised, the United States would not have preserved in struggle them. Franklin Roosevelt and beset Truman would have lost corroboration for their policies even as he lost deliver for his, forcing the abandonment of his campaign for his re-election. It was due to the constant visual outpouring of the ugly realities of war on the US people that turned them once mo alleviation the war a nd forced many to stand firm the war (fig. 2 and fig. 3). Figure 2. Horst Faas. A father holds the body of a child. 1964. Photograph. occasionable at Photographer disposition Horst Faas http//blogs. denverpost. com/captured/2012/05/15/photographer-collection-horst-faas-vietnam/5689/ . Figure3. Horst Faas. Lt. Col. George Eyster of Florida. 1966. Photograph. Available at Photographer Collection Horst Faas http//blogs. denverpost. com/captured/2012/05/15/photographer-collection-horst-faas-vietnam/5689/ Photographers such as Horst Fass go oned their reputation for showing the horrors of the Vietnamese war through their photographs. Faas captured rough of the near arguable photographs that showed the suffering of both sides of the war.When we look at these photos we can see the influence of the Vietnamese War on the visual culture of the United States. Pictures such as these were received on a routine basis and they dominated the decade visually becoming some of the most well kn ingest images from the 60s and the war itself. The graphic pictures show the ugly side of the Vietnamese War and photographs such as the father clutching his daughters body in front of soldiers dealt with the death of civilians while the photo of injure soldiers showed frailty of US troops.At the time these photographs seen showed the truth about the war and Fass would go on to win a Pulitzer Prize for his work in Vietnam. When we look these images it is clear that both reflect on the dark funny farm of the war and the ugly realities which the civilian population had never seen before. The visual culture greatly affected the populations war morale as it provided frail images of US soldiers either dead or wounded something which was not shown in previous wars.The reporting of the Second World War and the Korean War was different in that it was filtered with most hearing reports through wireless broadcasts and newspapers which were controlled by the government. By the 60s there had been major(ip) developments in media reporting in that they had become more liberated. By the 60s multiple channels were emerging with their own news reporters providing multiple stories and recounts of different parts of the war. Therefore there was a wide increase in the amount of broadcasts and images being sent into the American homes greatly influencing a majority of the population.With photographers such as Faas working in Vietnam and capturing images showing innocent civilians being killed the United States population saw an unobserved side to its military throughout the Vietnamese war as the army was shown in a really negative view. It can clearly be seen that photographers such as Faas greatly influenced the visual culture of the US throughout the 60s and these images had a significant contact in historical developments leading(p) to the war effort becoming unpopular and encouraging anti war efforts.Figure 4. Ron Haeberle. My Lai kill. 1968. Photograph. Available at Life Magazine. Vol. 67. No. 23 . The negative view of the US army was perhaps most emphasised in the My Lai slay in 1968. Throughout past wars the US army was seen as a symbolic representation of justice and a manifestation of the good in that they were fighting to save the world but with the emergence of images and reports of events such as the Mai Lai Massacre there morality and ethics were questioned.Some even compared the US army to the Germans of World War cardinal in their way of psychologically thinking. Two researchers concluded that Americans were deflecting the responsibility with the same defence mechanism the Germans used to trim down the Holocaust. The photography which emerged from the massacre by Ron Haeberle shocked the world and spurred many of the US into protesting against the war. (Fig4. Here we can clearly see why many considered canvass the US armys actions to that of the German holocaust, the brutality and graphic detail which Haeberles photos captured h ad never been so widely distributed before. The terror on the looking ats or the sheer number of bodies appearing in some of the images had not been captured on camera before and these pictures were seen by thousands when they were published in magazines such as Life and greatly affected the visual culture in frivol away of the American population.These particular photos had a huge influence on historical developments after in the war such as the protests and the investigations into what happened in the war. From looking at images such as photographs interpreted from the 1960s we can clearly see that the Vietnam had a huge influence on visual culture at the time and visual culture that would later emerge in the 70s. This was due to the fact that the war took up so many aspects of American life as it was a constant through the entire decade of the 60s. weak exposure to the ugly realities of battle is thought to have turned the world against the war, forcing withdrawal of American troops and leaving the way clear for eventual(prenominal) Communist victory. The visual culture was hugely influenced by the Vietnam War in the 60s it was mostly through photography and videos shown to the public by the media but later it influenced visual culture through art such as cutting and painting.After the war ended in 1975 countless memorials were erected and many artists were shake by the photographs this is evident in the sculpture The Three Soldiers Memorial forge in 1984 by Frederick Hart displayed in Washington. From looking at the Vietnam War throughout the 60s it is evident that it influenced the future of the visual culture as much as the visual culture influenced the developments of the war. The 60s decade can be defined as a decade of social revolution within the US. many another(prenominal) different causes gained strength and a massive following through their protests to elevate their cause. During this decade many protested for different reasons such as an ti-war campaigners and those looking for the mate rights. There were movements for many different causes such as the African American civil rights movement, Hispanic and Chicano movement and the Gay Rights movement. For example with the Vietnamese War came protests against the war throughout the 60s.Those who were influenced by the atrocities shown in reports and images sent from Vietnam protested avidly throughout the 60s hence we can say the visual culture of the US had a great influence on the historical developments of the 60s, However although in the 60s protesting became very popular it was introduced through the obliging Rights movements in the late fifties early 60s and its idea of peace-loving protesting. The 60s became a time associated with protest due to the vast amounts of protests staged for different reasons throughout the 60s.One of the major protest movements of the 60s was the Civil Rights Movement. These protests initially started in the late 50s but peaked in the 60s and were a catalyst of many other protests in the 60s. Those who protested for civil rights did so in a peaceful way and this greatly influenced the other protests such as the anti-war protests. Once again we can see that the visual culture through the medium of photography greatly influenced the development of these protests. Once again the population of the US was provided with images shocking to behold.The most influential case is perhaps the protest in Birmingham Alabama in 196 where the police reacted with unneeded force play. Many argue that the dramatic clashes between nonviolent civil rights demonstrators and southern law enforcement in Birmingham and Selma were the principle impetus behind the enactment of the Civil Rights Act of 1964 and the vote Rights Act of 1965, respectively. Photographers of the time captured the violence of the police force and once again widely distributed and impacted on the community causing widespread support for the movement.When we l ook at what photographers such as placard Hudson and Bob Adelman captured in their photographs we can see why the visual culture had such an impact on the historical developments regarding the Civil Rights Movement (Fig. 5 and Fig. 6). The image of the jejuneness being attacked by the police dog is very harrowing and controversial, through this image the US seen the severity of racism and its unneeded violence. This photo became a huge part of the visuality of the Civil Rights Campaigns attempt to gain support from the rest of the US population due to the severity of the photo and how controversial it was.Meanwhile Hudsons photo of the protestors mathematical grouping together to take cover from water cannons can be seen as a symbol of unification of the protestors against the oppression of the police force and the city of Birmingham. There are countless images such as these two that were taken from the Birmingham Campaign This protest was a put on point for the Civil Rights Cam paign and the images taken from Birmingham united and encouraged other people to protest in the south.The visual culture greatly influenced the conclusion of the Civil Rights Movement as the Birmingham protest was captured in photography and gave the rest of the US an insight into what was happening in the South. These images had a significant impact on 1960s America and provided a major boost for the campaign as it received subject attention leading to desegregation and equal opportunity for the coloured population. This protest was a rally point for the Civil Rights Campaign and the images taken from Birmingham united and encouraged other coloured people to protest in the south.The visual culture greatly influenced the outcome of the Civil Rights Movement as the Birmingham protest was captured through the photographers and gave the rest of the US an insight into what was happening in the South. These images had a significant impact on 1960s America and provided a major boost f or the campaign as it received national attention leading to the gradual desegregation of the US and eventual equal opportunity for the coloured population. Figure 5. Bill Hudson. Birmingham Protest. 1963. Photograph. Available at Iconic photos http//iconicphotos. wordpress. om/2010/06/26/birmingham/. Figure6. Bob Adelman. Ingram Park Birmingham. 1963. Photograph. Available at J. Paul Getty Museum. http//www. getty. edu/art/gettyguide/artObjectDetails? artobj=258562 . The Civil Rights Movement provided an example of peaceful protest which became a popular way of protesting throughout the 60s. The social group which held a majority of the protests at the time were third level savants. From the civil rights demonstrations of the early sixties, bookmans have turned to protest both the war in Vietnam and the policies of their schools.It is no exaggeration to give college students credit for making Vietnam a national issue. They were influenced by the Civil Rights Movement and based the ir protests on the same political theory in peaceful protests. The 60s were a time of constant protest for students. The issues of the student protest movements range from racial discrimination, the war on poverty, and the war in Vietnam, to particular policies of the universities. However it was the anti- war protests that spurred the most conflict between the students and the authorities.The visual culture made impressions in developing the protests through the use of make presses as seeing photos such as Faas or Adelmans spurred the student bodies into action. With the emergence of the My Lai massacre and other such atrocities protests escalated to a climax at the end of the 60s with the Columbia University protests of 1968. Students discovered that the university was secretly affiliated with the Department of vindications weapon research and openly protested this affiliation with occupying university buildings and this eventually led to their violent removal.However it was th is violence by the authorities that increased support for the protestors. In his study of the Columbia Crisis in the spring of 1968, Barton (1968) found that the use of excessive police force against demonstrators had the effect of increasing the sympathy of skill and students for the evasive action (a sit-in and a general strike) employed by the demonstrators. This violence recorded through the news and photographs once again captivated the US and encouraged many to take part in the protests (Fig. 7).The imagery taken from the by photographers such as Morris captured the harsh measures the authorities and when these pictures were published in newspapers and magazines people began to empathize with the protestors. It is evident in each movement that the media greatly influenced the historical developments through imagery such as photography. Through photography and the media it can be said that the visual culture impacted the outcome of many movements such as the African-American civil rights movements, the anti-war protests and the gradual end of the war. Figure 7. Larry C. Morris. Police forcing Columbia Students out. 968. Photograph. Available at The New York Times. imagery was a huge part of protests throughout the 60s through photographs of the events but other visuals emerged with the protestors use of posters. With the gradual growth of homemade printing presses truthful yet colourful posters began to emerge at protests. At protests there was a constant bombardment of simple yet very controversial. The poster empower its the real thing for S. E. Asia was simple, eye catching and precise the burnished colour of the posters caught bystanders eyes and presented its argument outwardly in the face of the public (Figure 8. . Posters such as the its the real thing for S. E Asia were a putting green site at protests against Vietnam and mocked capitalism and the military tactics that were employed during the time. These protests were against the stupidit y and brutality of the war emerged in the early 60s with controversial posters such as this one becoming a more common sight. Anti-war protests provided the majority of the controversial posters as they attempted to highlight the problems with the war. By record these posters

Term Paper on Controlling Proceess

Govt. Titumir College condition w altogetherpaper On Application of domineering Process in depository pecuniary institutioning Sector in Bd. Prep bed By administrate by Name Md. Golap Mia Rita Khandoker Roll181 Year BBA (2nd year) Lecturer Session 2011-12 section of Management NU Roll No 9613648 Govt.Titumir College De per centumment of Management Dhaka. Govt. Titumir College, Dhaka. Date of gentility 26. 01. 2012 letter of Transmittal To Lecturer segment of Management Govt. Titumir College, Dhaka. Sub Letter of transmittal. Dear Sir. I would like to draw your kind circumspection that we argon fill inmitting our field whatever(prenominal)what the headic of Application of defendling Process in avering Sector in Bd. We vex tried our best to prepargon this distinguish which forget fulfill our prerequisite.We believe all these impertinent ideas from this Term Paper will help us in our future practical life. We will be gamyly grateful to your honor if you woul d kindly accept our Term Paper and obliged thereby. Thanking you Name Golap Mia Year BBA (2nd year) Session 2011-12 NU Roll No 9613648 Department of Management Govt. Titumir College,Dhaka. Table of contents and counts ChapterTopic chance onPage count 1 Introduction4 2Conceptual yields5-6 3Database7 4Findings of study8-24 5Conclusion& recommendations25-27 1. upcountry get over Policy 1. 1) Overview vernacularing has a diversified and complex fiscal bodily do which is no longer limited within the geographic boundary of a country. Since its doance sees high lay on the open fireal, the issue of effectual versed curbs trunk, corporate g everywherenance, transpargonncy, obligation has become world-shattering issues to chink smooth runance of the blasphemeing manufacture through and throughout the world. In m separately banks familiar oblige is determine With immanent visit the range of inherent confine is non limited to analyse black market.It is an i nbuilt part of the daily activity of a bank, which on its own meritoriousness identifies the dangers associated with the attend to and adopts a measure to mitigate the aforementi 1d(prenominal). ingrained audit on the duster(a) hand is a part of essential chair system which reinforces the admit body through lawful check up on. According to an IMF publication home(a) affirm refers to the mechanics in quad on a fixed basis to visit the activities in an political science, both(prenominal) at a rudimentary and at a departmental divisional take.A place comp mavinnt of effectual inside correspond is the operation of a solid grudgeing and selective in physiqueation corpse. In Bangladesh analysis on the manageances of the banks has pointed out that an effective inborn influence remains could bring on contributed substantially in improving the performance of the mer flush toilettile banks if the go through finishing is brought in through polity sig nposts and structural switch overs at these banks and procedural gibes. (1. 2) Objective of suppressnal inhibitThe primary objective of indispensable concord system in a bank is to help the bank perform better through the use of its re commencements. by inner(a) fudge system bank identifies its weaknesses and earns tolerate measures to overcome the same. The main objectives of interior controller be as fol deplorables Efficiency and military capability of activities (performance objectives). Reliability, complete(a)ness and quantifylines of fiscal and counsel t each(prenominal)ing ( culture objectives) conformance with applicable laws and mandates ( respectfulness objectives) .Accountability to the poster. (2) STANDARDS OF INTERNAL CONTROL Internal control policies launch onwards slightly standards that departments moldiness move over and incorporate in an natural control complex body part (I)Cover all activities All fiscal institutions should take natural controls which have indemnifyage over all their functions, in general, and the key take a chance beas (KRA) in extra. Key danger Areas accept those core activities, the break down of which whitethorn render a pecuniary institutions unable to meet its obligations to its customers, governors and the sponsors.Further, the pretend originating from much(prenominal)(prenominal) activities is of the type that it whitethorn cause in systemic failure of different pecuniary institutions. Examples of key risk aras ar fluidness Risk, Interest position Risk, Foreign substitution Risk, course acknowledgment Risk, Operational Risk, and so forth (II) Regular let Control activities should be an integral part of the daily activities of a fiscal institutions / DFI in such(prenominal) a manner that it becomes ingrained in their on-going surgical mathematical operationes rather than a year-end fire drill to satisfy certificate requests from auditors and supervisors. III) Separation of Duties Duties should be divided so that no one soul has complete control over a key function or activity. (IV) Authorization and Approval All transactions should be authorized beforehand recording and execution. (V) Custodial and Security Ar governments Responsibility for custody of assets unavoidablenesss to be separated from the cerebrate record keeping. (VI) Review and Reconciliation Records should be examined and harmonize to regularly determine that transactions ar by rights solveed, ratified and booked. VII) carnal Controls Equipment, inventories, cash and separate assets should be secured materially, counted periodically and comp argond with amounts shown on control records. (VIII) dres burble and Supervision Qualified, substantially-trained and supervised employees always help fancy that control mathematical operationes function the right way. (IX) Documentation Documented policies and agencys promote employee below(a)standing of duties an d help figure tenaciousness during employee absences or swage. Therefore, policies and procedures (in the form of operations manual(a)s and desk instructions) should embody in all pecuniary institutions / DFI. X) Communication of vastness of Internal Controls Setting standards of professional law and work ethics and ensuring that all levels of force play in their ecesis know the importance of intrinsic controls and understand their bureau in the immanent controls transit and be fully engaged in the process. (XI) Cost/Benefit It is for the monetary institutions to measure the costs associated with control processes commensurate with the expected benefits. The controlling process selective tuition are collected in a standardized way.To start, the controlling process squad, with academic advisers, designs a questionnaire. The questionnaire uses a simple control case to visualise comparability across economies and over whilewith assumptions about the legal form of the control, its size, its location and the genius of its operations. Questionnaires are administered through to a greater extent than 28 local experts, including lawyers, banker, chore consultants, accountants, freight forwarders, government officials and oppositewise professionals routinely administering or advising on legal and restrictive requirements.These experts have several rounds of interaction with the controlling process team, involving conference calls, written correspondence and visits by the team. For Controlling process 2012 team members visited 4 economies to verify data and recruit respondents. The data from questionnaires are subjected to m each(prenominal) rounds of verification, leading to revisions or expansions of the instruction collected. It is not a statistical survey, and the texts of the pertinent laws and regulations are collected and answers checked for accuracy. The methodology is inexpensive and easily replicable, so data flowerpot be collected in a puffy sample of economies.Because standard assumptions are utilize in the data collection, comparisons and benchmarks are valid across economies. Finally, the data not only highlight the point of specific regulative obstacles to rail line but likewise identify their source and point to what might be reformed. Limits to what is measured The Controlling process methodology has 5 limitations that should be considered when interpreting the data. First, the collected data refer to line of cropses in the economys largest note city and whitethorn not be representative of regulation in opposite parts of the economy. To cost this limitation, sub nationalControlling process indicators were created (see the section on sub national controlling process indicators). arc molybdenum, the data often focus on a specific business formgenerally a commercial bank (or its legal equivalent) of a specified sizeand may not be representative of the regulation on other businesses, for exampl e, Islami Bank Third, transactions described in a standardized case scenario refer to a specific set of issues and may not represent the full set of issues a banking encounters. Fourth, the measures of time strike an element of judgment by the expert respondents.When sources indicate different estimates, the time indicators report in Controlling process represent the median value of several responses given under the assumptions of the standardized case. Finally, the methodology assumes that a business has full information on what is required and does not waste time when completing procedures. In practice, completing a procedure may take longer if the business lacks information or is unable to follow up promptly. ELEMENTS OF A SOUND SYSTEM OF INTERNAL CONTROLS AND THE PRINCIPLES FOR ASSESSING THE SYSTEM (A)Elements of Internal ControlsAn effective interior control system consists of quest interrelated dowrys 4. 1. Management perplexity & Control environment 4. 2. Risk sullen j udgement & charge 4. 3. Control activities & separatism of duties 4. 4. news report, information & conference and 4. 5. Self assessment & superintend 4. 1 Control Environment The environment in which home(a) control operates has an cushion on the say-so of the control procedures. In fact it is institutions control environment which embodies the principles of strong privileged control. Besides giving coordinate to the inner(a) control system, it provides iscipline and protocol. The success of control environment is judged according to the integrity, ethics, and competence of personnel the organisational mental synthesis of the institution trouble by the come on of directors and study(ip)(postnominal) heed directions philosophy and ope military rank(a) style attention and direction provided by the wit of directors and its committees, especially the audit and risk prudence committees personnel policies and practices and extraneous influences affect operations and pr actices. In order for inherent controls to be effective, an book control environment should demonstrate following behaviors circuit tabular array of directors critical look backwards policies and procedures periodically and realises their accord carte du jour of directors determines whether there is an audit and control system in place to periodically test and monitor compliance with inner control policies/procedures and to report to the dining table instances of noncompliance bill of fare of directors ensure liberty of natural and external auditors such that inwrought audit directly reports to the audit committee of the bill of fare which is responsible to the board and that external auditor interacts with the give tongue to committee and presents focal point letter to the board directly Board ensures that eliminate remedial action has been taken when instance of noncompliance are report and that system has been improved to avoid recurring errors/mistakes Managem ent information systems provides comme il faut information to the board and that the board can have purpose of attack to fiscal institutions records, if need arises Board and direction ensure communication of conduct or ethics policies and compliance thereof down the line within the organization In short, a strong control environment and an effective upcountry audit function, can portentously complement specific control procedures.However, typography of cozy control environment at a point-of-time does not, by itself, ensure the lastingness of the overall system of indwelling control but it is the ceaseless supervision by solicitude to ensure if it is functioning as plus and is modified as appropriate. M each innate control failures that resulted in significant losses for pecuniary institutions could have been substantially lessened or trade surface avoided if the board and old wariness of the organizations had establish strong control cultures. derelict control cultures often had 2 common elements First, aged(a) worry failed to strain the importance of a strong system of internal control through their words and actions, and most gravely, through the criteria employ to determine compensation and promotion.Second, senior(a) management failed to ensure that the organisational structure and managerial accountabilities were well- delineate. For example, senior management failed to require adequate to(predicate) supervision of key shutdown projectrs and describe of the personality and conduct of business activities in a timely manner. Senior management may weaken the control culture by promoting and rewarding managers who are successful in gene paygrade profits but fail to implement internal control policies or yell problems identify by internal audit. such actions send a message to others in the organization that internal control is considered secondary to other goals in the organization, and thus diminish the commitment to and eccentric of the control culture. 4. 2 Risk assessment and managementEvery financial institutions activity involves some kind of risk and this creates a compulsion for the financial institutions that, as part of an internal control system, these risks are cosmos identified, assessed and mitigated. From an internal control perspective, risk assessment involves acknowledgement and paygrade of factors, both internal and external, that could adversely affect performance, information and compliance objectives of a financial institutions. Internal factors accommodate complexity, nature and size of operations caliber of personnel and employee turnover objectives and goals, and so forth External factors entangle fluctuating economic conditions, changes in the industry and technological advances, degree of aggressiveness of the market and competition faced by the market participants, etceteraIt may be noted that it differs from the risk management process, which typically focuses mo re on the review of business strategies and plans developed to maximize the risk/reward trade-off within the different areas of the financial institutions. This risk identification should be done across the full spectrum of activities denotationing both measurable and non-measurable aspects of risks. Second part of risk assessment evaluation is done to determine which risks are controllable by the financial institutions and which are not. For those risks that are controllable, the financial institutions essential assess whether to accept those risks or the extent to which it wishes to mitigate the risks through control procedures.For those risks that cannot be controlled, the financial institutions must decide, for the present, whether to these risks or to withdraw from or pore the level of business activity concerned. But for the future, internal controls may need to be revised to appropriately address whatever new or antecedently uncontrolled risks. An effective risk assessme nt system allows the board and the management to plan for and respond to quick and emerging risks in the financial institutions activities. For that matter, such a system needs to demonstrate following Board and management involve audit personnel or other internal control experts in the risk assessment and risk evaluation process.Those experts should be competent, knowledgeable, and provided with adequate resources. As the risks mutate with time and with changing circumstances, the board and the management, with referable involvement of audit personnel, should appropriately approximate the risks and consider control issues related to existing products and those germane(predicate) to new products and activities. Risk coverage in the form of insurance (that is risk transfer) or provisioning (contingency fund) in relation to the financial institutions risk profile is adequate. In the recent past, inadequate risk assessment has contributed to some organizations internal control prob lems and related losses.In some cases, the capability high yields associated with ac doctrineed loans, investments, and derivative instruments distracted management from the need to thoroughly assess the risks associated with the transactions and devote sufficient resources to the continual observe and review of risk exposures. losings have also been caused when management has failed to update the risk assessment process as the organizations operating environment changed. For example, as more complex or sophisticated products within a business line are developed, internal controls may not be reard to address the more complex products. A second example involves entry into a new business activity without a full, objective assessment of the risks involved.Without this limited review of risks, the system of internal control may not appropriately address the risks in the new business. 4. 3 Instituting Controls Control activities are designed and implemented to address the risk that the financial institutions identified through the risk assessment process as described above. Control activities involve (a) establishment of control policies and procedures, (b) verification that the control policies and procedures are being complied with. It is desired that control activities should involve all levels of personnel in the financial institutions, including senior management as well as front line personnel. Instituting an appropriate controls structure ensures the expertness of an internal control system. This process involvesExistence and compliance of policies and procedures ensuring that decisions are make with appropriate approvals and authorizations for transactions and activities while assuring that expulsions to the policies are minimal and describe to the board and the evanesce management Timely reconciliation of accounts so that big(p) items, both on-and of balance-sheet, are resolved and cleared Segregation of duties, existence of cross-checks, more-th an-one-person authorization, ternary controls, joint custody of keys, safeguards for access to and use of sensitive assets and records and forced throw policies, employees rotation systems are functioning in sensitive positions or risk-taking activities so that concerned employees do not have absolute control over areas Building of such reporting lines within a business or functional area that independence of the control function is ensured Accountability mechanism for the actions taken by the personnel as per their responsibilities and uthorities Structure and functioning of compliance inningwork through which the board and senior management establishes that compliance with applicable laws and regulations is ensured. In short, top level reviews appropriate activity controls for different departments or divisions physical controls checking for compliance with exposure limits and follow-up on noncompliance a system of approvals and authorizations and, a system of verification and reconciliation are major constituents of the control activities. 4. 4 Accounting breeding and Communication Systems An institutions accounting, information, and communication systems ensure that risk-taking activities are within insurance policy guidelines and that the systems are adequately tested and reviewed.For this the following is important to note Effective internal control system requires that there is an effective reporting system of information that is germane(predicate) to decision making. The information should be received, timely accessible and provided in a consistent format. Information would have to let in external market information about events and conditions that are pertinent to decision making. Internal information allow financial, operative and compliance data. There, should be appropriate committees within the organization which would evaluate data received through various information systems. This will ensure supply of correct and accurate information to the management.Internal information must cover all significant activities of the financial institutions. These systems including those that hold and use data in electronic form must be secure, monitored independently and supported by contingency arrangements. Most importantly the channels of communication must ensure that all s fully understand and adhere to policies and procedures effecting their duties and responsibilities and that other relevant information is reaching the appropriate personnel. An accounting system is adequate if it properly identifies, assembles, analyzes, classifies, records, and reports the institutions transactions in accordance with prescribed formats and multinational best practices.The adequateness of information systems is determined by the type, number, and depth of reports it generates for operational, financial, managerial, and compliance-related activities and the access and authorization to information systems. An ideal information system cover s the full range of its activities in such a manner that information remains comprehendible and useful for audit trail. fair to middling information and effective communication are essential to the proper functioning of a system of internal control. From the financial institutions perspective, in order for information to be useful, it must be relevant, reliable, timely, accessible, and provided in a consistent format.Information accommodates internal financial, operational and compliance data, as well as external market information about events and conditions that are relevant to decision making. Internal information is part of a record-keeping process that should include open procedures for record retention. On the one hand, the enough of communication systems is established by the fact that it imparts significant information throughout the institution (from the top down and from the bottom up, and laterally), ensuring that personnel understand whatever has been enunciated and on the other hand, communication system should ensure that significant information is imparted to external parties such as regulators, shareholders, and customers. Without effective communication, information is useless.Senior management of financial institutions needs to establish effective paths of communication in order to ensure that the obligatory information is reaching the appropriate people. This information relates both to the operational policies and procedures of the financial institutions as well as information regarding the actual operational performance of the organization. The organizational structure of the financial institutions should facilitate a complete flow of information up(a), downward and across the organization. A structure that facilitates this flow ensures that information flows upward so that the board of directors and senior management are aware of the business risks and the operating performance of the financial institutions.Information flowing dow n through an organization ensures that the financial institutions objectives, strategies, and expectations, as well as its established policies and procedures, are egestd to humble level management and operations personnel. This communication is essential to achieve a unified effort by all financial institutions employees to meet the financial institutions objectives. Finally, communication across the organization is requisite to ensure that information that one division or department knows can be shared with other affected divisions or departments. 4. 5 Self- sound judgement and Monitoring An integral component of internal control system is self-assessment and monitor which includes Board and senior management oversight of the internal control, control reviews, and audit findings.Before starting full scale control review, the board and senior management should give their approval of the overall scope of the control review activities (e. g. , audit, loan review, etc. ). Frequent and comprehensive reporting of deviations to the board or board committee and senior management regarding adequateness of details and timely presentation to allow for resolution and appropriate action. Adequate documentation of management responses to audit or other control review findings so that it can be tracked for adequate follow-up. Board or board committee or senior management review of the qualifications and independence of the personnel evaluating controls (e. g. , external auditors, internal auditors, or line managers). pecuniary institutions is a dynamic, rapidly evolving industry.Financial institutions must continually monitor and evaluate their internal control systems in light of changing internal and external conditions, and must enhance these systems as necessary to put forward their effectiveness. Monitoring the effectiveness of internal controls should be part of the daily operations of the financial institutions but also include separate periodic evaluations of the overall internal control process. The frequency of monitor different activities of a financial institution should be determined by considering the risks involved and the frequency and nature of changes occurring in the operating environment. Ongoing monitoring activities can offer the advantage of quickly detecting and correcting deficiencies in the system of internal control.Such monitoring is most effective when the system of internal control is integrated into the operating environment and produces regular reports for review. Examples of ongoing monitoring include the review and approval of journal entries, and management review and approval of excommunication reports. (B) CONTROL PRINCIPLES So far we have contended about the elements of a sound internal control. Now the question is how to assess the internal controls of a particular organization The following principles related to the fundamental elements of control should be borne in head word while assessing internal control A. Management Oversight and Control Environment dominion 1The board of directors should have responsibility for pass and periodically reviewing the overall business strategies and significant policies of the financial institutions understanding the major risks run by the financial institutions, lay acceptable levels for these risks and ensuring that senior management takes the steps necessary to identify, measure, monitor and control these risks approving the organizational structure and ensuring that senior management is monitoring the effectiveness of the internal control system. The board of directors is ultimately responsible for ensuring that an adequate and effective system of internal controls is established and maintained. article of faith 2Senior management should have responsibility for implementing strategies and policies approved by the board developing processes that identify, measure, monitor and control risks incurred by the financial institutions maintain ing an organizational Structured that clearly assigns responsibility, authority and reporting relationships ensuring that delegated responsibilities are efficaciously carried out setting appropriate internal control policies and monitoring the enough and effectiveness of the internal control system. belief 3 The board of directors and senior management are responsible for promoting high ethical and integrity standards, and for establishing a culture within the organization that emphasizes and demonstrates to all levels of personnel the importance of internal controls. All personnel at a financial institution sing organization need to understand their role in the internal controls process and be fully engaged in the process. B) Risk Recognition and assessment Principle 4An effective internal control system requires that the material risks that could adversely affect the achievement of the financial institutions goals are being accept and continually assessed. This assessment sh ould cover all risks facing the financial institutions (that is, credit risk, country and transfer risk, market risk, interest rate risk, liquidity risk, operational risk, legal risk and reputation risk). Internal controls may need to be revised to appropriately address any new or previously uncontrolled risks. C) Control Activities and Segregation of Duties Principle 5 Control activities should be an integral part of the daily activities of a financial institution. An effective internal control system requires that an appropriate control structure be set up, with control activities defined at every business level.These should include top level reviews appropriate activity controls for different departments or divisions physical controls checking for compliance with exposure limits and follow-up on non-compliance a system of approvals and authorizations and, a system of verification and reconciliation. BIS Framework for Internal Control Systems in Financial institutions. Principle 6 An effective internal control system requires that there is appropriate segregation of duties and that personnel are not designate conflicting responsibilities. Areas of authorization conflicts of interest should be identified, minimized, and subject to careful, independent monitoring. D) Information and communication Principle 7An effective internal control system requires that there are adequate and comprehensive internal financial, operational and compliance data, as well as external market information about events and conditions that are relevant to decision making. Information should be reliable, timely, accessible, and provided in a consistent format. Principle 8 An effective internal control system requires that there are reliable information systems in place that cover all significant activities of the financial institutions. These systems, including those that hold and use data in an electronic form, must be secure, monitored independently and supported by adequate conti ngency arrangements. Principle 9An effective internal control system requires effective channels of communication to ensure that all staff fully understand and adhere to policies and procedures affecting their duties and responsibilities and that other relevant information is reaching the appropriate personnel. (E) Monitoring Activities and Correcting Deficiencies Principle 10 The overall effectiveness of the financial institutions internal controls should be monitored on an ongoing basis. Monitoring of key risks should be part of the daily activities of the financial institutions as well as periodic evaluations by the business lines and internal audit. Principle 11 There should be an effective and comprehensive internal audit of the internal control system carried out by operationally independent, appropriately trained and competent staff.The internal audit function, as part of the monitoring of the system of internal controls, should report directly to the board of directors or it s audit committee, and to senior management. Principle 12 Internal control deficiencies, whether identified by business line, internal audit, or other control personnel, should be describe in a timely manner to the appropriate management level and address promptly. Material internal control deficiencies should be reported to senior management and the board of directors. RESPONSIBILITIES OF THE PARTIES TO INTERNAL CONTROL The board of directors, senior management and other personnel of financial institutions are responsible for establishing, maintaining, and operating an appropriate internal control system on an ongoing basis. Board of DirectorsThe Board of Directors of all financial institutions is responsible for ensuring that an adequate and effective internal control system exists in their organization and that the senior management is maintaining and monitoring the performance of that system. Moreover, Board should periodically review the internal control systems and the signif icant findings. From the above it can be said that The overall responsibility of setting acceptable level of risk, ensuring that the senior management committee take necessary steps to identify , measure , monitor and control these risks, establishing broad business strategy, significant policies and understanding significant risks of the company rests with the Board of Directors.Through the establishment of an scrutinise direction of the Board and Internal Control Department the Board of Directors can monitor the effectiveness of internal control system. The internal as well as external audit reports will be sent to the board without any intervention of the management and ensure that the management takes timely and necessary actions as per the recommendations. The Board should have periodic review meetings with the senior management to discuss the effectiveness of the internal control system of the company and ensure that the management has taken appropriate actions as per the re commendations of the auditors and internal control. ManagementSenior management of financial institutions have the responsibility for implementing strategies and policies as approved by the board in work place developing processes that identify, measure, monitor and control risks incurred by the financial institutions maintaining an organizational structure that clearly assigns responsibility, authority and reporting relationships ensuring that delegated responsibilities are effectively carried out setting appropriate internal control policies and monitoring the adequacy and effectiveness of the internal control system. audited account Committee of the Board This Committee shall be formed by the Board of a company.The members of the scrutinize Committee shall be the selected Directors and the Managing Director. The Committee shall seat at least every quarter in a year. The Committee shall perform its work through an Internal Control Unit comprising of the analyze & Inspection win g and accordance wing. The Committee shall monitor the adequacy and effectiveness of the Internal Control System establish on established policies and procedure. The Committee vide its two wing shall produce, on quarterly basis, a report on internal control system and significant findings and present it to the Board. The terms of reference of the Audit Committee, frequency of meeting , name of the members of the Committee shall be decided by the Board. External AuditorThe external auditors are not part of a financial institution and, therefore, are not part of its internal control system, yet they have an important impact on the quality of internal controls through their audit activities, including discussions with management and recommendations for improvement of internal controls. The external auditors provide important feedback on the effectiveness of the internal control system. The concept of external reporting on internal controls is well established and supported in the acc ounting literature. It is expected that external / statutory auditors shall review control systems for the impact they have on financial reporting and compliance with relevant policies, procedures, regulations and laws.The extent of attention given to the internal control system may vary by auditor and by financial institutions however, it is generally expected that the auditor would identify significant weaknesses that exist at a financial institutions and report material weaknesses to management and the board in the form of an audit report/ management letter. As regards internal control and the role of external auditors the following things should be borne in mind by the auditors External Auditors by dint of their independence from the management of the financial institutions can provide unbiased recommendation on the strength and weakness of the internal control system of the financial institutions.They can examine the records, transactions of the financial institutions and evalu ate its accounting policy, disclosure policy and methods of financial estimation do by the financial institutions this will allow the board and the management to have an independent overview on the overall control system of the financial institutions. It should be made obligatory on the part of the auditor to report to the Bangladesh Bank immediately if during the course of audit the auditor come across any facts which (1) might warrant qualification (2) endanger the entity audited and (3) indicate that the organization has badly infringed the regulatory provisions/guidelines. RegulatorThe Financial Institutions Department(FID) of Bangladesh Bank is the direct supervisor of the financial institutions of Bangladesh. FID has many responsibilities to the Financial Institutions to protect interest of the public and to maintain financial discipline. The responsibilities of FID should be regulatory as well as advisory. In order to achieve the regulatory and supervisory objectives the Ba ngladesh Bank may record a comprehensive supervisory framework. Supervision can be of two types a. On Site Supervision and b. off-key Site Supervision Off site supervision would structurally be an in-house review and analysis base on various statutory returns and other statements.On site supervision includes physical visit and inspection by Bangladesh Bank Official ensuring regulatory compliance, evaluation of financial soundness, appraisal of management and identification of areas requiring corrections, review of asset quality , analysis of key financial indicators etc. As a regulator the Bangladesh Bank may record a system whereby the name of the Financial Institute which had not complied with the regulatory directions could be published in the newspapers. The Bank may make it compulsory for the NBFIs to do credit rating periodically. The Bank may introduce an on-line corporate memory/profile create process based on the observations generated from off-site surveillance system , , market intelligence, complaints, supervisory rating, record of compliance with directions and inspection findings.Bangladesh Bank may destine of create mentally a suitable system for co-coordinating the Onsite inspection in tandem with the other regulatory authorities so that these NBFIs are subject to one excavation examination by different regulatory authorities. The Bank may think of introducing a supervisory rating system for the NBFIs. Such a rating system should be designed on the basis of different levels of regulatory compliance, capital adequacy and rating assigned by the credit rating agencies. Based on the rating the NBFIs may be placed in three different supervisory watch list with low, medium and high risks. The rating assigned may primarily be the tool for triggering on-the-scene(prenominal) inspection at various intervals.It shall play its role as a watch dog, review the compliances of the regulations and Circulars issued from time to time through periodic ins pections and visits, issue new directives for the betterment of macro economy, take restorative actions, if necessary, provide necessary advises and clarifications to the NBFIS. During the course of regular inspection of financial institutions or when required, Financial institutions Department (FID)of Bangladesh Bank shall review the internal control system of any financial institutions in order to ensure compliance with these guidelines and all other relevant regulations and laws, circulars issued and enforced from time to time.In growth to that, the FID may review the report of the internal auditor of the financial institutions, assessment report of the management regarding effectiveness of the internal control and Boards endorsement thereof and the external/statutory auditors evaluation of the management regarding effectiveness of the internal control. In addition to the above the following points shall also apply to the regulators For the financial institutions Bangladesh Bank is the primary regulator, who governs the activities of financial institutions. In addition Tax Authority, Registrar of Joint Stock Company Finance Ministry, Securities and Exchange Commission etc. are different types of Govt. bodies whose directives have significant impact of financial institutions business. The internal control system should always take into account the financial institutions internal processes to meet the regulatory requirement before conducting any operation.The internal control system of the financial institutions must be designed in a manner that the compliance with regulatory requirements is recognized in each activity of the financial institutions. The financial institutions must obtain regular information on regulatory changes and distribute among the concerned department, so that they can take necessary, action to adapt to such changes. The financial institutions must develop an effective communication process which will allow smooth dissemination of rel evant regulations among different departments and, personnel. IMPLEMENTATION OF INTERNAL CONTROLS Various models/methodologies are used for the design and implementation of internal controls.However, it is the decision of the organizations to decide what model / strategy suit the size, nature, complexity, scope, risk exposure, etc. of their activities. Nevertheless, following is a brief epitome of the key points that should be kept in mind while implementing the internal controls Compare current practices to the internal control system and identify gaps. For an internal control expert, the most important consideration should be to evaluate the existing system of internal control in comparison to one defined by these guidelines and other international best practices. In this regard the prime(prenominal) step is to identify what is and what is not covered by existing practices. shoot senior management, the audit committee, audit staff, other key players.The thought process and impl ementation of change should not be considered as just other audit things. Senior management and the audit committee must be perceived as driving the change and developing the control culture. Assess business environment, organization culture and key players. Before the process of change is set in, it would be necessary to understand (1) what is changing in the culture (2) What is changing in the organizations businesses and systems (3) Are there organizational initiatives which internal control system implementation could link to (4) What is the perception about the internal auditing function within the organization .Decide on implementation strategy. If the new practices can be designed to align with other organizational initiatives, or if senior management has taken ownership, this step is relatively easy. In any case, having a realistic implementation strategy is critical to success. Most implementers introduce the new ideas slowly and informally, building on personal relationsh ips within the organization, earreach as much as talking, and gradually building a consensus for change. support training to everyone involved. The most critical factor to the successful implementation of a control model is that everyone involved must understand internal control.Effective training depends heavily on how concepts are phrased and the concrete examples and exercises which make the concepts real to participants. discipline & Improvement The findings of the internal audit department and that of other experts should be reported back to the relevant staff/office for rectification and improvement of the internal control system. Instituting an appropriate organization structure Organization structure plays a vital role in establishing effective internal control system. It is the sometimes called the pictorial representation of the range of command and the authority and supervision chain of an organization.The essence of the ideal organizational structure that will facili tate effectiveness of the internal control system is the segregation of duties. The financial institutions should, depending on the nature of business, structure, size, location of its wooden leges and strength of its manpower try to establish an organizational structure which allow segregation of duties among its key functions such as marketing, operations, credit, financial administration etc. Up to which level this segregation will take place will depend on an individual financial institution. For instance a financial institution which has small branch operations at unconnected places of the country may not find it feasible to have such functional segregation of duties at that branch level.However at the higher level such segregation should exist and where possible this should be extended to the branch levels. In cases where such segregation is not possible, there must be certain monitoring mechanism which should be independently reviewed to ensure all policies and procedures a re followed at the branch level. A detail guideline in this respect is given in the following section. Structure of the Internal Control Unit For an effective control system a separate organizational structure is also provided for this unit. The audit committee of the board shall be the match point for the internal control unit. The unit should be adequately staffed so that it can perform its duty properly.In order to ensure that availability of competent people with internal control the financial institutions will make it authorization for all middle to senior management staff to spend at least two years with internal control on second meant. The head of internal control will report directly to the Audit Committee of the Board He will be responsible for the both compliance and control related tasks which include compliance with laws and regulation, audits and inspection, monitoring activities and risk assessment. The audit team of the internal control unit will perform periodic and special audit and inspection. The compliance unit will be responsible to ensure that financial institution complies with all regulatory requirement while conducting its business.They will maintain liaison with the regulators at all level and notify the other units regarding regulatory changes. Audit Committee of Board Audit & Inspection Wing Inspector Compliance Wing Internal Control Unit Preparing various guidelines/manuals Each Financial institution should have a policy guideline in line with relevancy laws and internal documents in order to ensure an effective control over its process in various fields e. g. credit, human resources, finance & accounts, treasury, audit, customer service etc. There should be a written policy guideline for each Departments function which may be as follows. (a) cadence Operating Procedures -Credit & Operations The main objective of change money is to ensure maximum return of lend able fund.This manual should highlight the process starting from review of credit proposals, obligor risk rating, approving credit limit, disbursal of loans, monitoring of credit risk etc. Various types of MIS should be provided in order to have better control over assets of the financial institutions which can be generated if the system is in place. This manual should also apply role of Credit Admin. , Trade Finance, Reconciliations, Cash, Clients service, Treasury, Back office etc. It should also reflect a clear guideline regarding Anti-Money clean activity in order to protect Financial institutions interest. Credit Admin will be responsible for monitoring of limits and outstanding as per credit approval.This manual should cover the following areas inter alias Risk classes, lending limits and credit authorities Investment policies Policies on financial & other product & services Lending guidelines Approval processes Documentations Securities and collaterals etc. Account Opening and closing Payment monitoring procedures Loan Administration T reasury Operations Anti-money Laundering procedures etc. (b) Finance & Accounting manual of arms This manual should provide guidelines on financial activities regarding income and expenditure of a financial institution. They will look after(prenominal) if there is any exaggeration of expenditure where it is necessary to get control.This manual must incorporate a clause which shall make it mandatory to take aim and present an annual budget which shall exact target business, revenue, expenses, capital expenditures etc. This budget should be placed to the Board before starting of a new year and a periodic review of the actual achievement. Through this process it can also ensure the profitability of the financial institutions. The basic content of Finance Manuals are Financial & Accounting Policies Financial Accounting Financial Management & Administration Fixed Assets Control Procurement of Goods and go Audit and Internal Control General Clause Capital structure policies Treatment of Land, Building & Equipment Capital Adequacy and Shareholders EquityTreatment of revenue and expenditures Income tax procedures put down procedures etc. (c) Treasury Manual This manual should include activities of fund transfer. Inter financial institutions fund management is one by them. The manual should include the guideline so that they may manage the financial institutions fund properly and profitably. There may be some idle fund in the financial institutions which is to be taken into account so as to make them invested in optimum profit seeking area. They should also ensure the aegis of the fund. If possible, they may look into international money market subject to the getable opportunity in the money market arena.While framing a treasury manual the following things should be considered inter alias Internal Items Liquidity Cost of fund Vs. yield from assets Policies & Procedure Skill of staff etc. External Items Market Liquidity Risks including changes in Exchange Rates Changes in regulations etc. Investments Capital management etc. (d)Human Resource Policy Manual They will, at first, ensure the proper distribution of available human resources in the infrastructure of the financial institutions. It should also delineate the authority and responsibility of each employees . To find out the right person for setting up them at the right position is very crucial.The rewarding method of that department should be impartial. They will ensure staff welfare which will ultimately pass on people and create a healthy working atmosphere. This manual should contain inter alias the following Recruitment policy Background checking policy Leave policy Compensation policy Reward and Recognition policy Termination & retirement policy Promotion and increment policy train guidelines Employees code of conduct etc. (e)Information Technology Manual This manual should contain the following areas MIS to be generated Security of Data and programme Back up system Control mec hanism of data and files Disaster recovery plan NetworkingHardware maintenance Service agreements etc. Training Manpower backup military unit backup system Data storage 20 EXAMINATION OR EVALUATION OF CONTROL As soon as the implementation of control is completed the beside question is how to evaluate the effective functioning of this system. military rating may be done in the following ways a. tick of departmental function through Check List b. Reviewing the documentation relating to operational activities through a check list c. Preparing quarterly report and reviewing the same d. Risk analysis e. Audit Process & communication of weakness departmental Control Function Checklist (DCFCL) Appendix 7. 1 to 7. 4 ) The guideline/procedure deals with matters relating to review/verifications of departmental functions to ensure that prescribed procedures are being followed by each department. b) All departments are required to check that prescribed controls are being observed and laid do wn procedures are not overlooked & relaxed. c) Departmental Managers/ section Managers will review the DCFCL to ensure that control functions are performed and documented in the control sheets (Appendix 1) at the prescribed frequencies i. e. Daily, weekly, monthly and quarterly. d) The DCFCL Checklist should be retained with the branch/departments for future inspection by Internal Control and Senior Management. Loan Documentation Checklist Appendix 7. 6The checklist deals with matters relating to security/other documentation for sanctioning credit facilities to ensure that prescribed documentation is being obtained to safe guard financial institutions interest in case of litigation. write of the loan documentation check list shall be sent to the read/loans department for their use. Quarterly Operations Report Appendix 7. 5 This guideline/procedure relates to reporting of operational functions of each branch/centre under the following heads on the enclosed format i. Policies, Proce dures and Controls ii. Protection of Valuables iii. Proofs/Verifications and Internal Checks iv. personal and Supervision and v. Premises Management vi. Confirmation on Regulatory Compliance This report will be prepared by the Departmental/Branch Head .This will be prepared in duplicate copies one reduplicate is to be dispatched to Internal Audit Department and another copy to the Audit Committee of the Board by 10th of the following month. The items which are not applicable for individual Department should be marked as N/A and no signature is required against the items marked as N/A. Any deviation in the quarterly operations report must be reported in a separate exception report or shall be marked specially in the report. Risk Analysis of Control Functions Individual items in the DCFCL need to be assigned a risk rating in terms of the following dimensions a) allude Before taking into account the mitigation (i. e. Insurance) what is the impact of the lapse/omission. b) prospect A fter taking into account of the mitigation what is the likelihood of the event occurring.To do in this task, the following matrix (Table 1) can be used. However some financial institutions may consider customization of this matrix to suit their own risk profile. Where appropriate, additional details (e. g. financial values can be added). The key principle is that all financial institutions should be able to differentiate among different levels of risk in their own area of activity and indeed ensure appropriate controls are established. Scores should be plotted on the following table to determine a category of high, medium and low risk. Conclusion Recommendations The quality of internal control is (strong, satisfactory, weak). Note Examiners should use appropriate tools (e. g. the CEO questionnaire,ICQs, and FDICIA internal control assertion work papers) and findings from all areas under examination, including the OCCs review of the banks audit functions, when completing these obj ectives and steps. When substantive supervisory concerns about the adequacy of internal control or the integrity of financial reporting controls exist after achieving the following objectives and performing the following steps, examiners should consider performing additional examination procedures, such as victimization ICQs,for those areas of concern. If, after completing those additional procedures, examiners remain concerned about internal control adequacy or financial reporting control integrity, they should perform appropriate verification procedures to confirm the existence and description of bank assets.As an alternative, examiners may require the bank to expand its own verification program to include the areas of weakness or deficiency however, this alternative will be used only if management has demonstrated a capacity and willingness to address regulatory problems, if there are no concerns about managements integrity, and if management has initiated timely corrective actio n in the past. Use of this alternative must result in timely resolution of each identified supervisory problem. If examiners use this alternative, supervisory follow-up must include a review of work papers in areas where the banks program was spread out The institutions internal control is (strong, satisfactory, weak)Objective Assess the overall effectiveness and adequacy of the institutions internal control, communicate findings to the EIC, management, and the board of directors, and complete/update OCC work papers. 1. Prepare written conclusion summaries, discuss findings with the Rican communicate findings to management.Conclusion summaries should address, as appropriate, Whether the internal control environment poses actual or potential undue risk to the institutions financial performance for any of the following reasons The magnitude of control exceptions. Financial effect of inaccurate, untimely, or awry(p) transactions. Previous losses from fraud. Claims against insuranc e policies. Employee turnover. Other high operational losses. Violations of laws or regulations and nonconformance with established internal policies and procedures related to the internal control functions. The adequacy of internal control policies, procedures, and programs to control and limit risk in bank operations. Whether bank personnel operate in conformance with established policies and, if not, the causes and consequences of nonconformance. The adequacy of information on the internal control function received by the board or its committee Significant areas of control weakness identified by internal or external audits or other control reviews and the boards and managements progress in addressing those weaknesses. Audit or other control review report findings not acted upon by management, as well as any other concerns or recommendations resulting from the review of internal control functions. Recommended corrective actions, if applicable, and managementscommitments. 2. instruct how the quality of internal control affects the aggregate level and direction of OCC risk assessments.Examiners should refer to steerage provided under the OCCs risk assessment programs for large and community banks. 3. Determine how the quality of internal control affects the banks composite and component CAMELS ratings. In coordination with examiners performing information system/technology, asset management, and fiduciary reviews, communicate the effect of control findings and conclusions on Uniform Rating System for Information Technology (URSIT), Uniform Interagency Trust Rating System (UITRS),and compliance ratings. 4. Determine, in consultation with the EIC, whether the risks identified are significant enough to merit deliverance them to the boards attention in the report of examination.If so, prepare items for inclusion under the heading Matters Requiring Attention (MRA). MRA glosss should cover practices that (1)deviate from sound fundamental principles and a re likely to result in financial deterioration if not addressed or (2) result in substantive noncompliance with laws or internal policies or processes. The examiner should provide details regarding Factors contributing to the problems and management Consequences of inaction.. Managements commitment to corrective action. The time frame for any corrective action and who is responsible further action. 5. Update any applicable schedule or table and include a comment on internal control in the report of examination.The comment should address Adequacy of internal control policies and processes, internal control and overall programs, personnel, and board oversight. Significant problems discerned by the auditors or other control reviewers that have not been corrected. Any deficiencies or concerns reviewed with management, any corrective actions recommended by examiners, and management commitments to corrective actions. 6. Prepare a memorandum and update OCC work programs with any inform ation that will facilitate future examinations. Make recommendations about the scope of the next internal control review and determine whether internal control findings should change the scopes of other area reviews. 7. Update the OCC databases, including rating screens/schedules.