Christmas Dinner

ENGL 1301 – Section 4 Narrative essay June 13, 2012 The Making of Christmas Dinner â€Å"Caitlyn, get downstairs now! † frantically screamed my mother. The sound of her nervous voice made me spring from the bed and quickly scramble down the stairs to the kitchen. As I slid around the corner and headed toward the kitchen, I encountered a large, foggy cloud of strong smoke. â€Å"Mom, what’s going on? † I screeched. She was grabbing the bright red fire extinguisher from under the sink to avert the fire coming from the oven. She opened the oven door to see flames coming from our Christmas turkey.Flames were leaping out from the roaster pan when she unleashed the fire extinguisher dousing the smoldering carcass. I didn’t understand what had happened. It was Christmas Eve morning, and my mom had been working on the special plans for a family dinner for days. By this time, my sisters were also in the kitchen, wondering what was causing such a commotion. W e all agreed that the turkey was as good as road kill. Mom dumped the turkey in the outside trash barrels and came back into the kitchen to decide how we could switch to an alternative plan.As the awful smell of burned turkey filled the kitchen, mother explained that she had forgotten to reduce the temperature of the oven before she went to bed last night. We were all grateful the whole kitchen wasn’t on fire! I felt horrible for my mom. This was going to be the first year to have the entire family come to our house for dinner. We all looked at each other with the question, â€Å"What are we going to do? † My mom said that she and my dad could drive to Tyler to buy a Greenburg turkey already cooked. That sounded like the best plan. However,† she added, â€Å"you girls will have to finish the side dishes. † We all looked at each other with uneasy expressions on our faces. Could we do this? Without really thinking about what we were agreeing to do, we said, â€Å"Oh yes, we can do that. † Before mom left for Tyler, she gave us the entire menu she had planned: green beans, mashed potatoes, our favorite macaroni and cheese, and yeast rolls. Aunt Kelley was bringing the fruit salad. Aunt Joyce was bringing her special cranberry salad. Our grandmother was bringing her favorite pecan pie and our great randmother was bringing her famous banana pudding. My sisters and l agreed we would make gingerbread cookies to add to the wonderful dessert assortment. As our parents drove out of sight toward Tyler, we girls went to work. We divided the responsibilities and went to our work spaces in the kitchen. Ashley got the green beans started by opening the huge can of Italian green beans mom had bought at Sam’s Wholesale. It looked like we could feed the whole army with all those beans. She added lots of butter with salt & pepper. As they began to boil, she lowered the heat and put a lid on the pot.Lauren was peeling potatoes at the sink. When she finally finished peeling all the potatoes, she began cutting them into slices and put them into a large pot of water to boil. I was busy getting the boxes of macaroni opened to add to the boiling water I had already started. Adding a dash of salt, I lowered the heat under the bubbling macaroni hoping it would not boil over onto the stove. I figured we had already had enough catastrophes for one day. While the macaroni noodles were boiling, I sliced the creamy Velveeta cheese that would be added to complete our favorite side dish.We were amazed that everything was cooking so quickly and the smell of burned turkey was being replaced with a much more appetizing aroma. When all of our assigned dishes were completed, we all decided we could work together to make the gingerbread cookies. We had helped our mother make cookies since we were little girls so we felt more comfortable with this chore. My mom had already made the dough for the cookies, so we were left with the fun part †¦rolling and cutting the little gingerbread men. Ashley found the cookie cutter while Lauren began rolling the dough.I gathered all the cookie sheets we would need to make everyone in our family their own gingerbread cookie. Lauren had the dough all rolled out on the cabinet and we all took turns cutting out the little men. We gently lifted each cookie and placed them on the baking sheets. They looked like little children all in a row with their arms outstretched to welcome our guests. As the cookies were placed in the warm oven, we began to gather the decorations needed to create the image of one of our favorite storybook characters, â€Å"The Little Gingerbread Boy. The cookies smelled wonderful baking in the oven. We had been careful to set the timer so the cookies would not burn. When the cookies were baked and cooled, we began making tiny smiling faces with bright eyes on each little gingerbread man. Ashley found a large crystal dish to arrange the finished cookies for a n impressive presentation. They were so cute, we decided to leave them out on the dessert table for everyone to see as they arrived. We gathered all of my mom’s special china serving bowls to compliment each of the side dishes we had prepared.When our parents returned home with the beautiful Greenburg turkey, they were overwhelmed with all the side dishes we had prepared and had placed in the warming oven to await our guests. We didn’t confess that we had made a quick trip to The Farm House for the wonderful yeast rolls. We decided that detail could wait until after dinner. All of us gathered the red and green Christmas dishes with a decorated tree in the center of each plate so each guest would have a special place at the table.Dad helped set the silver at each plate and my mom reached to the top shelf of the china cabinet to get their wedding gift crystal glasses. What began as a nightmarish day had turned into a wonderful Christmas memory. As our relatives began to gather bringing their personal additions to the dinner, we were all reminded of why this celebration is our favorite day of the year. We had all come together to share our love for each other and be grateful for the many blessings we shared as a family.

Dworkin and Hart

PART TWO – ESSAY (1) Dworkin’s â€Å"third conception of the law† called Law as Integrity is based in part on the assumption that there is a single author of the law. The community personifies expressing a coherent conception of justice and fairness. According to law as integrity, propositions of law are true if they figure in or follow from the principles of justice, fairness, ad procedural due process that provide the best constructive interpretation of the community’s legal practice. Furthermore, Dworkin would approve and support the judges for creating an opinion and setting a new precedent on this case.Dworkin’s Chain Novel concept fits into this case perfectly by adding new precedent which the lawmakers of the time could not foresee. The lawmakers had not created such a provision dealing with this situation but surely did not intend to protect this defendant just because the language of the law was absent. (2) Hart might criticize the majority opinion because he will believe that the justices have done a dishonor to the law. Regardless if the defendant attained the land through unmoral means, he did not violate any laws at that time.Social rules should not be taken into consideration with the law since there is no precedent dealing with such issue. A law is separate from morality, and does not in itself guarantee that the primary social rules of a given legal system are just or morally right (Adams 43). The majority opinion relied on judges to go beyond their jurisdiction and make moral judgments when there was no such precedent or law set on that matter. The judges, as Hart may claim, did not follow primary and secondary rules in reaching their majority opinion.Hart may support the dissent of Judge Gray by applauding Grays reasoning on the case. In particular, Hart would support Gray when Gray states, â€Å"The question we are dealing with is whether a testamentary disposition can be altered, or a will revoked, after t he testators death, through an appeal to the courts, when the legislature has by its enactments prescribed exactly when and how wills may be made, altered, and revoked, and apparently, as it seems to me, when they have been fully complied with, has no left room for the exercise of an equitable jurisdiction by the courts over such matters. Adams 152). † Hart would support this train of thought by Gray because Gray clearly makes it known to the majority that there are already laws stating how to properly handle wills, and that the courts really have no jurisdiction after a testator has deceased and the will has come into affect. Gray is only following the law and keeping morality separate.

High School and College Life

There are many students who attended college an it changed them both physically and mentally. I am one of those students. Since I began college it started to change me into a better person on many occasions. I have learned to become more responsible, and get the work done. In addition I have to change my attitude or else I will fail my courses; for example my classmate start skipping classes and misbehaves with the professor, which lead him to fail the course.Moving from high school to college is a huge step in everyone’s life. If you don't change your lifestyle for the better reason then you might not reach your goal in college. Once you reach college it’s the time that you start being an adult. The college life has changed me for the better. I am much more responsible in many different ways. I had to change my study habits, or, should I say, I had to get engaged in study habits. In high school I never studied because everything came so easy to me and I could just do t he work, even end up with passing grades.When I reached college I tried to do the same thing and it didn't work. I had to start studying on a daily basis and it was hard for a student like me to change from not doing any work to studying every night and also on the weekends. I wasn't used to doing it at the beginning, but I had to make it a habit or I was not going to reach my goal. Since I began attending college it made me more responsible to make the right decisions. In college you have to make decisions that are very hard.Pressure comes in hard when you get to college; for example you could have a test that you need to study for and there is a party that you want to go to. If you do go to the party then you will fail the test because you did not have any time to study. This is just one example, and there are many more. Another reason that college is a big step is because you are on your own, and you don't have anybody to tell you what to do. Before, in middle and high, school pa rents wake you up to go to school, but when you are in ollege you get up early in the morning to go to class by yourself. College is a life-changing experience for me. I never felt stress in my entire life as I feel as now in college . College is a big source of stress for a variety of reasons, and poor planning often leads to crisis situations. The stress of everyday life in college shows itself in different ways: the expectations of making an A in every course, the fear of doing poorly on tests, and getting worried or nervous over the work.However, it made me realize that you have to go through stress in order to reach you goal because stress is a way of living. College is the most important decision I ever made in my life. It made me realize that without education you won’t be successful. Since I began attending college, it showed me that how life is fast and short you have to be something or else you will feel miserable. The courses in the college are quite stressful for every student, but this is to make us focus and have motive in our work. Attending college also showed me that reality is not like a fairy tale.

Developing a Strategy for Sustainable Relationship Case Study

Developing a Strategy for Sustainable Relationship - Case Study Example Because it enjoyed a wide client profile, Merryweather had no problem filling its accommodations to capacity, especially since summer is a naturally busy time for vacation sites. With more income-generating opportunities available, the company tended to maintain a relatively large staff base, assigning each guest relations officer a maximum of eight clients at a time. As a result, visitors were provided high-quality, personalized service. The firm promoted a culture of innovation among employees to reinforce its "customer is king" orientation. As such, its marketing-led business style and acute sense of customer service were, perhaps, Merryweather's most important contribution to the merger. Tennyson Ski maintained a diverse mix of properties - from chalets and apartments to hotels - to serve the winter vacation industry. Because this is a mass market, it might have entailed high operating costs. Furthermore, the facilities were not full-staffed; one representative attended to as many as 30 guests. Therefore, clients did not experience the level of indulgence that they might expect from luxury accommodations. According to Pate and Platt (2002), "a merger can only benefit a weak business if operating efficiencies, product synergies, or other marketing, financial, or managerial advantages are achieved". While not necessarily a "weak" company, Tennyson Ski certainly had more to gain from the merger. Meanwhile, Merryweather Sailing "should move cautiouslyconduct thorough due diligence investigations, and formulate realistic business plans for the combined organization" (Pate & Platt, 2002). Tennyson Ltd. thought it best to move forward by (1) developing a new strategy (2) discarding products and services that no longer fit the new business. This was no mean task; the two companies had been targeting two completely different segments, albeit in the same general category. Tennyson Ltd. started by adopting Merryweather Sailing's mission: "To be the best tour operator to go on holiday with and invest in." There were other critical issues. The new conglomerate needed to set a direction for growth and identify the different lines of business that would best match the strategy. Also, Merryweather catered to a specialist market, while Tennyson used a shotgun approach in its marketing. Post-merger, the company had to settle on a viable segmentation strategy, which would then guide the company in resource allocation decisions. With the merger, who then would be the customer of Tennyson Ltd. This was not a simple either-or decision between the two market segments; it required careful consideration. Need for Rationalization To be able to move forward with a new strategy - and emerge with a

How has the exclusionary rule affected policing Research Paper

How has the exclusionary rule affected policing - Research Paper Example This shows why the congress intents to make distinction as to the necessity for search warrant in the searching of private property in the enforcement of the prohibition act. Exclusionary Rule is a lawful principle in the United State under the law of the constitution. It holds that evidence gathered or analyzed in manipulation of the defendant’s constitutional rights is t times inadmissible for prosecution of a criminal in a law court. This rule can be an example of a prophylactic rule, which is formulated by the judiciary to safeguard a right of the constitution. I think this rule only protects the guilty. The exclusionary rule bars the government from making use o the evidence collected in the violation of the constitution of the United States. This rule is biased as it applies to proof got fro and irrational search or seizure in violation of the fourth amendment (Clancy, 2008). The fourth amendment prohibits or denounces searches and seizures as unreasonable in a manner in which will conserve individual rights and public interests. In addition, the Supreme Court states that under the fourth amendment to the constitution, police officers should get search warrants to carry out searches and seizures unless their actions fall within a few specifically and well-drawn exceptions. This rule is of the view that when an individual collects any evidence that is illegal, the court cannot accept it as proof against the suspect in question. In relation to policing, the exclusionary rule is best understood by incorporating the established laws and the economics phenomena: section bias, principal-agent problems, moral hazard, and violence through substitution. Effects of exclusionary rules on policing The fourth amendment on the exclusionary rules protects the â€Å"right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures,† and specifies procedural safeguards to that end. with this rule in pl ace, it means that the police force has no right to search people if they feel their security is threatened or unless it is in good faith. The police has very little it can do in case it is looking for evidence against a suspect. The police force can choose to ignore all suspicious happening in its area of operation though it is not in line with the oath of office to overlook public misconduct. This is because the rule is frustrating. The exclusionary rule has a beneficial influence on police. It creates genuine incentive for police departments to educate their members in the constitutional rights of suspected persons. All people have equal treatment. This is because a suspect can only be a criminal after proving guilty. This means that the law protects them from harassment. The police force is good at harassing individuals just because they are after evidence. By enacting the exclusionary rule, all police teams will learn to appreciate human space. Through training that all the pol ice forces will offer, there will be a good policing unit because every suspect will be handled like a worthy human being. Policing is a government unit with an obligation to provide internal security to the citizens. The use of exclusionary rule will help this governmental unit observe its finances. This is because an police misconduct attracts a fine. This means that if the police officers carry out an operation

Mergers and Acquisitions as a Strategic Mean of Creating Value and Essay

Mergers and Acquisitions as a Strategic Mean of Creating Value and Maximizing Shareholder Wealth - Essay Example An Overview of Mergers and Acquisitions DePamphilis (2008 pp-04-06) defined mergers and acquisitions as a part of corporate and management strategies dealing with the buying, selling and combining of different organsiations having similar business activities or activities that can support the present and future growth and development in a systematic manner. Over the years, the distinction between mergers and acquisitions has become quite blurred in respect to economic outcomes but continues to attract organisations (Cartwright, Schoenberg, (2006 pp. 11-14). Studies have shown that 50% of acquisitions have been unsuccessful considering the complex process and different dimensions associated with the actual outcomes (Straub, 2007). Lazonick, O'Sullivan, (2008 pp-24-27) stated that the rationale behind mergers and acquisitions is based on the thought that two companies together can be more valuable and robust compared to two different companies. Moreover, mergers and acquisitions help i n attaining cost efficiency by sharing operational and functional costs along with thriving to achieve greater market share and efficiency in a planned way (Harwood, 2006 pp- 24-35) Relevant Theories Mergers and acquisitions can be linked with various relevant theories. ... behave and operate in a manner that leads to the creation of an identity that helps in the growth and development (Postmes, Branscombe, 2010 pp- 11-23). Mergers and acquisitions help in creating new identity for smaller organisations while helping in revamping the identity of large organsiations (Akerlof, Kranton.2010 pp- 04-11) Role Conflict Theory is based on the perception that individuals and organsiations experience role conflict by finding themselves pulled in various directions as per the status held by them (Tang, Chang, 2010 pp-13-21). Hitt, et al, (2009 pp-12-23) stated that mergers and acquisitions help in creating synergies between organisations that in turn help in enhancing the worth and value of organsiations. However, Straub (2007 pp-03-11) stated that value creation and wealth maximisation is dependent on the nature and relationships of organsiations. It can be said that both views are directed towards a positive relationship creating synergy and wealth maximisation but dependent on internal and external factors. Value destroying theory states that mergers and acquisitions fail because firms fail to address informational constraints and focus too much on private utility function that affects the overall value creation process of organsiations (Malmendier, Tate, 2005 pp- 24-32). Straub (2007 pp -23-45) also agreed to this statement and stated that mergers and acquisitions require proper assessment of internal and external factors to create value in the business environment. All these theories can be associated with other relevant theories such as SWOT, PESTEL, and Game Theory. Armstrong (2006 pp-24-34) stated that SWOT analysis is based on analysing the strengths, weaknesses, opportunities and threats of individuals and organsiations. Strengths and

Immigration Essay Example | Topics and Well Written Essays - 2000 words

Immigration - Essay Example The massive numbers of illegal aliens pouring across mainly the southern border has and continues to cause substantial economic, social and physical harms to legal citizens. These harms occur predominantly to those who are among the most vulnerable segments of the population: minorities, children and the poor. This discussion will examine the cause, effects and solutions to the immigration of Latin Americans to the U.S. The fundamental reason for the flood of immigration from Latin America, specifically Mexico, is the disintegration of the Mexican economy predominantly resulting from free-trade strategies employed by the North American Free Trade Agreement and the International Monetary Fund (IMF). The rampant corruption within the Mexican government has also contributed significantly to the collapse of the Mexican economy. Due to IMF policies regarding Mexico, its economic output dropped 33 percent in the past two decades. During this period, its foreign debt rose 359 percent because of widespread looting of the national coffers. These factors caused the â€Å"collapse of all areas of productive economic activity and employment, is the primary driver of the flood of emigrants desperate to leave Mexico, to find some livelihood for themselves and their families in the United States† (Small, 2005). Throughout the history of America, people of differing ideologies have generally agreed on immigration controls. Public opinion polls have continually shown an overwhelming opposition to illegal immigration as well as for the concept of amnesty. The most persuasive rationale to be in opposition to this latest bill again does not respect the rule of law. Amnesty for illegal aliens is merely a reward for law-breaking and by whatever name, causes ever escalating future illegal immigration. â€Å"No system depending on a strict regard for the rule of law can treat law-breaking so casually† (Erler,

Ethics Essay Example | Topics and Well Written Essays - 1250 words - 6

Ethics - Essay Example It is observed that an organization with a diverse workforce witnesses various ethical dilemmas and issues arising out of ethical values. This happens because the interest of the organizational and personal ethics is different from each other giving rise to potential conflict among employees and managers. Ethics can be termed as a moral principles or set of standard followed by an individual. Business ethics can be termed as a set of moral values and principles that help the business managers to arrive at unified conclusion. The impact of business ethics on managerial decision making is huge and has the potentiality of changing the course of decision making. It is observed that the influence of legal laws on the managerial decision making is huge and can have considerable amount of influence on the personal lives of an individual as well. Since, business activity is also regarded as a human activity the evaluation of business ethics would be done in a similar fashion. The importance of business ethics, personal ethics and legal influences on ethics would be covered in this study by the author. Situational Analysis The Enron Scandal In the year 2001 Enron Scandal had filed for bankruptcy and the collapse of the company was regarded as the biggest audit failure of all times. This occurred when the shareholders of the company had filed a suit against the company after the company’ share dropped from a double digit number to less than $1. The root cause of the sudden drop in the share price of the company confused the shareholders compelling them to file a suit against the company. It was observed that lack of systematic and clear organizational structure was the root cause behind the collapse of the company. The company failed to comply with business and legal ethical standards and there was a lack of moral standard among the employees of the organization. Outcome & Result The failure to provide a valid reason for the collapse of the Enron Corporation arous ed curiosity among investors and sparked controversy among competitors and investment banking analyst. The company management tried to solace the investors by claiming that it would hold an IPO separately for its internet department but ultimately the company filed for bankruptcy (Lashinsky, 2001). It was noted that various employees and managers were involved behind the collapse of the company. Lack of implementation of an ethical and moral standard by the human resource department can pave the path for downfall of the company. Lack of financial, sustainability accounting disclosure and lack of proper organizational climate within the company were solely responsible for the scandalous act. The US government had immediately enacted the Sarbanes-Oxley Act in response to this particular incident in the year 2002 which aimed at primarily promoting transparent and accurate auditing among public accounting companies (Peavler, 2013).This federal law has set new accounting standards for US A public accounting companies, corporate directors and corporate management to enhance the corporate practices. Practical Application of Ethical Theories & Morals The above mentioned incident is a conglomeration of the egoism theory; psychological and enlightened egoism. Enlightened egoism focuses on the fact that individuals should treat each

What Is New Age Research Paper Example | Topics and Well Written Essays - 2750 words

What Is New Age - Research Paper Example The practices of the New Age are individual journeys that can sometimes constitute an organized church or movement. New Age and/or New Religious Movements (NRM’s), also popularly known as cults, can have a great impact on the family. Oftentimes these cults rely on community organization, seeking recruits, and creating a new reality for participants that can be detrimental to the structure of the family. A new religious movement is basically defined as a movement which is spiritual or faith-based in nature. New religious movements may also have a basis in ethics, theology, philosophy, or religion to some extent. Cults need not be destructive in nature, however. Many people who study social psychology have adopted the term â€Å"new religious movement† as a way of describing cults or New Age-y organizations in neutral language. New religious movements may be communitarian, or they may be specifically spiritual or religious in nature. Usually what separates new religious movements from other religious movements in society is their unique ability to isolate people from other social networks. New religious movements had connotations of brainwashing. Several people are still wont to call new religious movements â€Å"cults† because that term is still more popular than the term â€Å"new religious movement.† There is still no formal criteria for what a new religious movement constitutes. However, in general, the group which is a new religious movement is somewhat new (obviously), and it is set apart or distinct from other religions. There is much controversy over what constitutes a â€Å"new† religious movement. Some people use certain dates as benchmarks for saying religion is new—for example, a religious movement that has occurred within the last 20 years or so.

Innovation, Assignment Example | Topics and Well Written Essays - 3500 words

Innovation, - Assignment Example In fact, obesity is now considered to be an epidemic such that it has alarmed public health officials and policy makers to consider some methods to reduce the high rates of obesity (Pool, 2000). As a note, obesity is measured using the body mass index (BMI) of a person. BMI is computed by dividing the body mass (in kilograms) by the square of that person's height (in meters); hence the BMI is given in units of kgs/m2. A person whose BMI is below 18.5 is considered underweight; a BMI between 18.5 to 25 is normal weight or optimal; a BMI above 25 up to 30 indicates the person is overweight, and finally, a BMI of above 30 is accepted as obese, while anyone with a BMI of over 30 is morbidly obese (or a condition of morbid obesity, which means there is now a real danger of physical complications and even death). The American Medical Association (AMA) had recently declared obesity as a disease by itself that is now so prevalent worldwide (The Boston Globe, 2013). More people are also findi ng it more convenient to drive their own motor vehicles to work or to go someplace rather than take the public transport system, like the bus or the metro rail system. Moreover, there are now more senior citizens driving their own cars due to increasing longevity from better health interventions; people who are sixty years and above are considered as senior citizens by the World Health Organization (WHO) as older adults (WHO, 2002). Considering all these, it is fair to expect a demand and people will buy this new gadget once introduced to the market. What has to happen – the number of driver-related road accidents are increasing every year due to a number of factors, such as reckless driving (teen-aged drivers ignorant of traffic laws and ignore safety in proper driving procedures), driving under the influence of alcohol or drugs (DUI), people who were drowsy or sleepy or worse, even fell asleep as they were driving, those who still drive despite being diagnosed with hyperten sion (high blood pressure) which can affect both their judgment and reflexes, and finally, people who suffered a stroke (heart attack) while driving such as those mentioned earlier (people who are at increased risk for strokes such as elderly drivers) or older adults in their sixties, seventies, and even in their eighties and nineties who still drive their own motor vehicles despite the increased risks for collisions and accidents. In the United States of America, which has one of the highest density of motor vehicles ownership, the number of accident statistics grouped by age brackets by the U.S. Department of Commerce showed the age group 25-34 years-old as having the highest rate of fatal accidents (19.8%), followed by the 35-44 years-old age bracket (17.6%), then next is the 45-54 years-old age group (16.7%), followed next by the 20-24 years-old age bracket (15.0%), and the youngest age group of 19 years-old and under (12.2%). For older drivers who belong to the 55-64 years-old age bracket, the accident rate per 100,000 licensed driver is 10.4%, followed by the next age group of 65-74 years old at 5.0%, and lastly, those who are 75 years old or above, at 3.3% (U.S. Department of Commerce, 2012); for these last three oldest age groups, their collective rate is at a cumulative 18.7% which is close to the

Impact of Arrival of Television on Electioneering In England Essay Example for Free

Impact of Arrival of Television on Electioneering In England Essay INTRODUCTION The invention of television marked he beginning of a new epoch. The age of information technology made information available at the push of a button. Facts and distortion of facts are the tools of the entertainment industry. Exaggeration is the premise on which the advertizing agency works. It is confluence of the audio visual impact which is one of the most powerful influences that is experienced by the individual. It left no human endeavor untouched .The fate of democracy is determined by the elections. Television was utilized for campaigning of the candidates participating in the election. It brought about a complete revamping of the election campaign. Local issues were sidelined and an emphasis on the national campaign was     the dominant feature of the election process.[1]Mass media had completely mesmerized both the masses and the persons responsible for planning and execution of the election campaign. The recent proliferation of the media channels has led to a depletion of issues that can be aired on these channels .therefore there has been a shift from national to local politics. The impact of the television is not just limited to what is going to be at the forefront but it has led to complete overhaul of the process. The campaigns are more articulate and well planned .The concept of negative publicity has been inducted like it was done never before. The elections are loosing personal touch as there is more emphasis on the how to air the campaign. Consequently the expenditure on the elections is rising partly because of infalation and partly because the campaigns are conducted on grand scale. British Law permits each party to air its programme, policies and agendas on the national channels across England for 20 minutes without paying any tariff for putting it on air. Each party is given a maximum of five repeat telecast. HISTORY OF POLITICAL BROADCAST Political broadcasting started in Britain in 1924 on radio with a20 minute allocation time for each party. it was started on television in 1951.   It was an unpaid time slot of 15 minutes that was allocated to each party. The political broadcasts are regulated by the 1990 Broadcasting Act and the Political Parties, Elections and Referendum Act 2000.The initial directives of the act forbade that the political advertisement should not be purely political in nature. In 2001 general election the   three major political parties were given five chances to broadcast their political campaign where as the minor political parties were given one chance if they were contesting one sixth of the total seats. 5 and 10 minutes of political advertisements were replaced by 240, 340 or 440and a stricture is placed on them so that they should not violate decency and good taste. All the political electoral broadcast by various party are simultaneously aired .These are either preceded or followed by   previews and reviews by the major news paper daily and there fore the messages are a kind of reinforced. Currently there is ongoing debate on whether the system of political broadcast should be completely scraped or it should be revised with a provision of paid commercials. Since time immemorial it has been stated that effective governance is related to whether the voters have made an informed choice. It is privileged class who will try different means to gather information about the party and candidates standing in the election. The masses either do not makes a conscious effort to gather information or they rely on effortless means to gain information about the political parties. What the media is representing can differ. On the one hand it can be balanced objective on the other hand it can be preferential[2] It has been observed that commercial broadcasting system can have ulterior motives as they are there to maximize their benefits. The national broadcasting system is more conducive to producing objective information   Ã‚  about the political parties[3]. Political advertising in England is more party oriented where as in America the emphasis is on the candidate .Lot of attention is being paid to the effect of use of media in the election .It is very difficult to conclusively prove that what results it is going to produce .England is a very old democracy and all the parties have their particular image .Media cannot altogether alter the image of the party   .It can highlight the achievement of the party and it can make the manifesto more lucrative. This premise is in accordance with the earliest studies of the impact of television on the electoral outcomes by Blumler and McQuail.[4] The party campaign through the media is expected to effect the voter turn out. It can bring to the forefront various campaign issues. It can create an enthusiasm for gathering more information about the party programmes.[5]These early studies reflected that voting for political parties were a matter of class and the election campaign served very little purpose. [6]The conservative and the Labour party were dividing the voters on the basis of who did manual labour and who didn’t work with their hands i.e the managers and the employers and the middle class The voters who changed their loyalties from one party to another were primarily for a short term. It has been observed that this faction was to swing back its support to he party which it originally adhered to.   It can be said that these floating voters can be influenced by the televised transmission of the electoral campaign. This can be contended because the labour part lost three elections in a row in 1959 although the class that does manual labour constitute major chunk of the electorate. The material prosperity entailed a spread of the middle class values and hence the conservatives won the election. The messages that are aired during the political campaigns in election are not the only information available to the electorate. The long term memory of the people might be short. That doesn’t mean that the events political debates     press conferences, by- elections etc preceding the election campaign have no consequence. The election campaign through the media is of two kinds. One in which the focus is on the image building or the achievement of the party .The other kind deals with the character assassination of the opponent. If the attack broadcasting is exaggerated and is not substantiated then it can create sympathy for the opponent. The conservative party campaign nick named ‘Demon eye’ of 1997 was counter productive It created an image of Labour as leftwing radicals. The electorate had experience a moderate labour party government under the leadership of Tony Blair. A caricature of Mr. Bust and Mr. Boom was used to depict the economic condition of England .The facts that Britain had experienced a spurt in the economy in 1980 under the leadership of Thatcher. This kind of media campaign has to be used with great caution as it is either counterproductive or it does not have any effect on the target audience. If there are fractions within the party then it can bolster unity among the contending fractions. The persuasive propaganda is more useful and almost all the parties realize that it is the best way to campaign .It pays attention to detailing the ideology of the party. It is oriented on the fact that the achievement of the party is highlighted. Moreover it is presented in manner that it appears more entertaining so as to keep the audience hooked on to it. It can be proved that the parties are more interested in this positive kind of advertisement by looking at the percentage of the campaign allocated to the political advertisement. Negative references were a small and similar proportion of the total literature of all three parties: 8.7 per cent Conservative, 10.4 Labour, 9.8 per cent Liberal Democrat. The televised broadcast of the political party programmes is useful tools because the minor political parties get a chance to make themselves felt. This is true for most of the countries who have democracy and who have televised political advertisement.[7] Even .The liberal democrats were able to make themselves felt through their advocacy strategy. In 1951 the minor parties had around 10% to 3% of the vote share. This vote share increased in the 1997 and almost one fourth of the total share of the vote. There are many reasons for the increase in the vote share of the relatively new and unknown political parties like social class. Education of the voter as it determines whether it is an informed choice or not. Media especially the print media is specially tilted in favor of conservative parties IT was in the I970s that the researches were conducted and it reflected that a change had occurred in the political environment of Britain .The voters were not holding to the rigid class bias of the political parties due to the influence of the television. The other factor that is responsible for this change was the economic affluence in England as that was responsible for mitigating the gap between the rich and the poor.[8]Other researches argue that this doesn’t mean that class politics has changed rather it can be seen as both the parties are going out of favor. Heath et al argue â€Å"analysts have mistaken changes in behavior by voters for changes in their motivation without asking first whether or not the political stimulus they have received is still the same or not. They suggest, for example, that variations in the strength of the class alignment may well reflect changes in the distance between the parties on class-based issues†.[9] The voters are not taking their decisions in vacuum there are certain political and social issues that are motivating the voters to vote for apolitical parties. The short term shift in the voters preference is based on the perception of the competence of the parties,. The parties in power can effectively utilize the print as well as the television in advertizing its achievement .There have been fears that   the hegemony of the media was responsible for the conservatives winning the election as they have the hegemony over the press. It has been time and again proved television is not the sole deciding factor in determining the outcome of the election. The 1980s saw a shift from the national to regional politics .There was a variation in the voting patterns from one region to another. If television has been the main sway in the elections then the entire country should have shown a similar pattern. Local campaign did make a difference The surveys conducted by the Labour party showed that Its percentage of votes was directly related to number of people working for the party [10] Local campaign play an important role in persuading the voters to vote for a particular party. It is very difficult to find out what was the ultimate reason for voting as the preferences of an individual are shaped in the recesses of an individuals mind. Television came second in the list of what influenced the voters of the survey conducted by MORI .The regional television can be utilized to create amore local and specific advertisement for the electorate. This area has yet to be explored by the political party..   The labour party topped the list of frequency of the reference of the constituencies and it made almost 28.7 per cent of sentences referring to local provision. The Conservatives made 16.5 per cent and made the Liberal Democrats 10.2 per cent references to the local issues. This means the elections are by and large fought on national issues which are effectively transmitted through the television. The lab our party has thrice lost elections till 1997. This reflects that though they made more references to the local electoral constituencies they were unable to convert the voters in their favour. CONCLUSION It is seen that the advent of television had completely changed the way in which we look at the different issues .Things which are of relatively lesser importance can be presented in an innovative method .The election process in England has its own peculiarities.   Television didn’t bring about a complete transformation of the election process of Britain. England is one of the oldest proponents of the institution of democracy. The two major parties the lobour and conservatives have their peculiar images .Television cannot completely alter the public perception. The older generation is more difficult to mould as its ideas are set .The televised broadcasting of the party manifesto can be aimed at the youth which is more likely to change its preferences. A perceptible shift is seen in the support base of the two major political parties the Labour party was supported by the people doing manual labour and the conservatives were supported by the middle class. The class distinction was thought to be the basis of the voting pattern. Now this distinction is becoming less and less important as media and economic affluence has reduced the gap between the rich and poor.   The influence of television has backfired on the two major parties .The minor political parties have increased their vote percentage. The major beneficiary is the Liberal Democratic Party. Although it has been the pristine premise that the informed electorate   can lead to the formation of more effective and responsible government .It can be said with certainty that the voters of the present age are more informed but there is difference between having knowledge and judicious use of knowledge..The other aspect of this election scenario of England is that there is no alternative to the present parties on the national level .Even if the voter is aware of the shortcomings of the present parties, he has no choice. The voters have to choose the lesser evil. REFERENCES Blumler, Jay G. and Denis Mc Quail. 1968. Television in Politics: Its Uses and Influence. London: Faber Faber.n.p Bonham, J. (1954), The Middle Class Vote (London: Faber)pp 56-62 Butler, D. and Stokes, D (1974) Political Change in Britain(2nd. edition) pp54-78(London: Macmillan) Evans, G. Heath, A., and Payne, C. (1999), ‘Class: Labour as a Catch-All Party?’ in Evans, G. and Norris, P. (eds.), Critical Elections: British Parties and Voters in Long-Term Perspective n.p   (London: Sage) Kaid, Lynda Lee and John C. Tedesco. 1993. ‘A comparison of political television advertising fromthe 1992 British and American campaigns.’ Informatologia 25(1-2): 1-12 Kavanagh,   The British General Election of 2001. Basingstoke n.p: Palgrave Macmillan News on Party Images in the 1997 British General Election. British Elections and Parties Norris, 2001. Ed. Britain Votes 2001.n.p   Oxford: Oxford University Press. Norris et al .1999; Norris and Sanders 2000   pp 110-120 Sanders, David and Pippa Norris. 1998. Does Negative News Matter? The Effects of Television Semetko , holi .A 1996 The Media In Comparing democracies edited by Lawerence   Le Duc,Richard Niemaand Pippa Norris London:Sage   pp254-279 Seyd, P. P. Whiteley (2002) New Labour’s Grass Roots: The Transformation of Labour Party Membership, Houndmills: Palgrave Macmillan.pp10-38 Zaller John2003†Anew standerd of the news quality: Burglar alarm Monitorial Citizens†Political communication20 109-130 [1] (Kavanagh, (1970). The British General Election of 2001. Basingstoke: Palgrave Macmillan News on Party Images in the 1997 British General Election. British Elections and Parties n,p [2] Zaller John2003†Anew standerd of the news quality: Burglar alarm Monitorial Citizens†Political communication20 pp109-130 [3] Semetko , holi .A 1996 The Media In Comparing democracies edited by Lawerence   Le Duc,Richard Niemaand Pippa Norris London:Sage   pp254-279 [4] Blumler, Jay G. and Denis McQuail. 1968. Television in Politics: Its Uses and Influence. London: Faber Faber.n.p [5] Norris et al .1999; Norris and Sanders 2000   pp 110-120 [6] Bonham, J. (1954), The Middle Class Vote (London: Faber)pp 56-62 [7] Kaid, Lynda Lee and John C. Tedesco. 1993. ‘A comparison of political television advertising from the 1992 British and American campaigns.’ Informatologia 25(1-2): pp1-12 [8] Butler, D. and Stokes, D (1974) Political Change in Britain(2nd. edition) pp 54-78(London: Macmillan) [9] Evans, G. Heath, A., and Payne, C. (1999), ‘Class: Labour as a Catch-All Party?n.p Norris, P. (eds.), Critical Elections: British Parties and Voters in Long-Term Perspective (London: Sage)n.p [10] Seyd, P. P. Whiteley (2002) New Labour’s Grass Roots: The Transformation of Labour Party Membership, Houndmills: Palgrave Macmillan pp.10 38

ROLE OF INTERNAL AUDITORS IN RISK MANAGEMENT Essay Example for Free

ROLE OF INTERNAL AUDITORS IN RISK MANAGEMENT Essay Effectiveness of Internal Auditing of institutions and bodies formed under Acts of Parliament has been less studied and reported in the literature. The study is focused in examining the relationship between the employees’ attitude and perception and the internal Audit’s effectiveness in delivering on their roles in a rapidly evolving environment and public’s awareness of their roles. The main aim of this research study is to better understand  and measure the effect of employee’s attitude and perception on the effectiveness of internal audit in public institutions, with National Social Security Fund as a case study. A survey of sampled 425 employees will be undertaken and the results of the quantitative and qualitative survey findings will be reported. The research is designed to be conducted using both quantitative and qualitative approaches by use of literature review, survey, and case study. Data will be collected from the chosen sample through structured questionnaires and semi-structured interviews as well as review of available documents and records targeting members of the Internal Audit. Data will be analyzed using the Statistical Package for Social Scientists (SPSS) version 11.0 tool, which is a computer based automated statistical tool and conclusions drawn; from the findings of the study, recommendations will be made which will help institutions to determine paradigm shift in attitude and perceptions by employees necessary to keep the internal audit as an effective critical function relevant in the future for robust public sector financial management and governance to assist organizations achieve their goals. CHAPTER ONE INTRODUCTION 1.0 Background to the Study. Traditionally, internal auditing in the public sector served as a simple administrative procedure to ensure compliance and it comprised mainly of checking for accuracy of transactions, pre-payment verification and control, counting assets and reporting on past events to various levels of management. However, combinations of factors in the social-political and economic discourse globally have led to greater citizen awareness and participation in the public sector governance. As a result, public institutions are moving towards higher levels of transparency, efficiency, accountability and integrity in the use of public resources. Consequently, the Institute of Internal Auditors (IIA, 1999a) redefined internal auditing as: †¦. an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by  bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. This definition signifies that internal audit has undergone a paradigm shift from an emphasis on accountability about the past to improving future outcomes to help auditees operate more effectively and efficiently (Nagy and Cenker, 2002; Stern, 1994; Goodwin, 2004). Since, the definition equally serves both the private and the public sectors (Goodwin, 2004), it is used in this study as a basis to analyze public sector internal audit effectiveness. Internal audit is effective if it meets the intended outcome it is supposed to bring about. Sawyer (1995) states, â€Å"†¦ internal auditors job is not done until defects are corrected and remain corrected.† Van Gansberghe (2005) explains that internal audit effectiveness in the public sector should be evaluated by the extent to which it contributes to the demonstration of effective and efficient service delivery, as this drives the demand for improved internal audit services. Traditionally, ineffectiveness of internal audit has been as a result of understaffing, unqualified and nonprofessional staff and underfunding. Despite invigorated internal audit function with sufficient well trained, qualified and professional staff topped up with adequate funding in the public sector institutions such as National Social Security Fund (NSSF), and being charged with responsibilities of advising management on issues of policy and compliance, accountability, financial reporting, safeguarding of assets, risk management, prevention of fraud and on economic and efficient use of resources (PFA, 2003): there are continued incidences of budget deficits, unpaid utilities, unremitted pensions, unproductive investments, irregular payments, unaccounted for funds, loss of pension cash, non compliance with policies and procedures and general mismanagement of funds. A report by the Auditor General tabled in Parliament in June, 2013 indicated savers could have lost billions of shill ings in dubious transactions and shady land deals (SNP, June 6, 2013). There is urgent need to identify critical success factors to enable the internal audit to perform effectively the roles for which it is intended in the public sector financial management and governance. 1.1Statement of the Problem Public sector institutions have functional well funded internal audit departments with well qualified and professional staff whose role is to provide the management with re-assurance that internal controls systems are adequate and that they are complied with, that risk exposures are identified and addressed, and that fraud is quickly identified and inherently deterred. However, internal auditors have continued to be ineffective as envisaged by continued incidences of fraud and corruption, abuse of authority and outright financial mismanagement of massive scale due to perception and attitude issues towards their work. This precipitates the increased risk of financial failure of the institutions, poor and compromised service delivery, public agitation and political disaffection towards the government of the day. Little has been researched on the effect of employee’s perception and attitude on the effectiveness of internal auditors. This study therefore is meant to bridge that ga p by finding out to what extent the employee’s perception and attitude is attributed to ineffectiveness of the internal auditors thus affecting the delivery of assurance services `central to organization achieving its objectives. 1.2Purpose of the Research To determine paradigm shift in employee’s perception and attitude necessary to keep the internal audit as an effective and critical function relevant in the future for robust public sector financial management and governance. 1.3Objectives of the Research The research will be guided by the following objectives: 1. To determine the effect of perception and attitudes on the effectiveness of internal audit in the public sector financial management and governance. 2. To identify value addition services required to enhance relevance and effectiveness of the internal audit function in the public sector. 3. To identify the measures that would enhance or maintain better perception and more positive attitude by employees towards internal auditors. 1.4Research Questions The research questions of this study shall be: 1. How does employee’s perception and attitudes towards internal auditors affect internal audit effectiveness in the public sector financial management and governance? 2. Which value addition services are required to enhance relevance and effectiveness of the internal auditors and in effect ensuring they are perceived well? 3. What steps can be taken to ensure the employees continually maintain a positive perception towards the internal auditors so as to achieve organizational goals? 1.5Significance of the Study This study seeks to generate useful insights on how managing employee’s attitude and perception affects internal auditor’s effectiveness which then can be used by the government and public institutions. This promotes effectiveness in the role of internal audit functions in the public sector financial management and governance by addressing the employee’s attitude and perception. It can also be used by researchers for further research as this is a new area to be studied. 1.6 Basic assumptions of the study It is assumed that the respondents would be co-operative and provide accurate information when responding to the research questions. It is also assumed that the sample size to be chosen will be adequate to enable the researcher draw valid conclusions about the population. 1.7Limitations of the study Time constraint is a limiting factor because the study has to be concluded within a short time. Availability of funds is also a limiting factor to the study since the researcher is self sponsored. There is also no assurance that the respondents would return all the questionnaires duly completed, neither is there a guarantee that the subjects would respond to all the questions put forward to them comprehensively. The answers of some respondents may not be representative of the whole population. The condition of the subjects may affect their responses as emotions may be involved thus affecting their accuracy in responding. 1.8Delimitation of the study The study shall be restricted to three Branches of National Social Security Fund, within Rift Valley region. The study shall focus on how effectiveness of internal audit functions in public sector financial management and governance are affected by employee’s perceptions and attitudes. Public sector may be defined to include the Central Government, the courts, the National Assembly, the Senate, Constitutional Commissions, County Governments and institutions and bodies formed under an Act of Parliament. For precision and focus, the purpose of this study shall be restricted to public sector institutions formed under an Act of Parliament and case study is NSSF. Literatures on other independent variables are not to be studied as this research is to be narrowed down to employee’s perceptions and attitudes only. Due to time constraints and the budget, population to be studied is only narrowed down to NSSF staff which is convenient to the researcher within the province. On the methodology to be used, Telephone interviews wouldn’t be applied as it is unreliable, the employees may not cooperate, and is expensive than a candid face to face interview where all staff may be met in the same place as per their convenience. 1.9Organization of the study Chapter one provides a background on internal audit effectiveness, statement of the problem, purpose and objectives of the research, research questions that the study looks forward to answering, significance of the study, basic assumptions of the study, limitations to the study and delimitations of the study. Chapter Two outlines the various schools of thought on what constitutes internal audit effectiveness and factors affecting it, as expounded in various literatures available. Chapter three outlines the research design and methodology used for purposes of completing the study. It also describes in details research design, target population, sample, sampling procedure and data collection instruments. Chapter four will contain data analysis, presentation and interpretation while chapter five shall provide a summary of findings, discussion, conclusions and recommendations. This is followed by references and appendices sections. CHAPTER TWO LITERATURE REVIEW 2.0 Introduction This chapter is will cover critical review of literature by other scholars and writers in relation to and the implication of employee perception and attitude on internal audit function and its effectiveness in the public sector financial management and governance. 2.1 Internal Audit Function Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organizations operations (IIA, 2002). It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes (Collier, etal, 1991). With this description forming a foundation, the essential characteristics of an effective internal audit function can be framed. According to Institute of Internal Auditors (IIA, (1999), internal audit is an important part of the corporate governance structure within an organization. Corporate governance includes those oversight activities undertaken by the board of directors and audit committee to ensure the integrity of the financial reporting process. Three monitoring mechanisms have been identified in the corporate governance literature. They are external auditing, internal auditing and directorships (Anderson et al, 1997; William, 2000) as well as the audit Committee (IIA, 2003). 2.2Internal Audit Evaluation Evaluating the internal audit function is to examine how well it can detect errors within an organization as well as fraud that have received greater emphasis (Rittenberg Anderson, 2006). The internal audit function is an important function that has been shown to add value and reduce detected errors by external auditors (Godwin, 2003; Carcello, 2005). Farber (2005), observed that the objective of internal audit function is to improve on the effectiveness of risk management, control and governance. Nestor (2004)  observed that internal audit function is taken to be an important governance tool to protect corporations from internal criminal behavior. Further, the professional literature suggests that internal audit is a vital tool in fraud detection when assets are misappropriated by employees or outsiders (Carcello et al, 2005b; Rittenberg and Anderson, 2006). As a result of the increase in accounting scandals in recent years, the internal audit function has received impressive atte ntion as an important contributor to effective public sector financial management and governance. Furthermore, the issue of effectiveness of internal audit is indispensable because it will create improvement in the government ministries (Unegbu Kida, 2011). In line with this, consideration over the measurement of the effectiveness of internal audit function keep receiving significant challenges, consisting the finding of the best and relevant method for measuring the efficiency and effectiveness of internal audit (Bota Palfi, 2009; IIA, 2010; Spertus et al, 2010). In this vein, measurement of internal audit effectiveness should be considered because it has a role to play in achieving public sector objectives. Therefore, Arena and Azzone (2010), Chaveerug (2011) and Mihret et al, (2010) emphasize the need for future studies to examine the factors that influence internal audit effectiveness and the possible interactions among them. Equally, it is interesting to focus on the model that will lead to the strength of internal audit effectiveness (Aguolu, 2009). Consequently, many stu dies that have been conducted on internal audit effectiveness give more concern to private sector and the central government and its various ministries and departments. Internal Auditing of institutions and bodies formed under Acts of Parliament has been less studied and reported in the literature. 2.3Internal audit effectiveness: The word â€Å"effectiveness† have been defined by different researchers, for instance Arena and Azzone (2009) defined effectiveness â€Å"as the capacity to obtain results that are consistent with targets objective,† while, Dittenhofer (2001) view effectiveness as the ability toward the achievement of the objectives and goals. In the same context, a program can be seen as effective if its outcome goes along with its objectives (Ahmad et al, 2009; Mihret et al, 2010). In this situation, internal audit effectiveness means  the ability of the internal auditor to achieve the established objective within the public sector institution. This goes along that the objectives of an internal audit for every organization depend on the goals set out by the management of the organization (Pungas, 2003) as such, the objective of internal audit in public sector institutions should also go a long with the set up goals by the management of the particular institutions and Acts of Parliament that established them. With regard to that, the internal audit should be able to achieve the established objective in order improve the performance of the organization. Consequently, to determine whether the internal auditing function is operating effectively or not, some things have to be considered which include; identification of the basic objective of internal auditing; define the goals to be accomplished by the internal auditing and establish measures that will assist toward the achievement of those goals (Aguolu, 2009; Dittenhofer, 2001) while Cassandra et at (2008) argued that in order to achieve internal audit objective, three basic c onditions must be satisfied i.e. independence; organizational status; and objectivity, also (Feizizadeh, 2012) consideration was that, for an internal audit function to achieve high levels of effectiveness these four items must be consider; goes along with stakeholder needs; achieves best to his abilities; complies with relevant professional standards and; performance measures. Thus, Beckmerhagen et al (2004) also argued that the audit effectiveness should not be measured based on achievement of the audit objectives or on the number of findings of the internal auditor alone, but also more important is to determine the quality and suitability of the audit plan, execution and follow-up. Similarly, Shareholders have the power to remove any internal auditor that is ineffective (Dhamankar Khandewale, 2003). This should also be the case in public sector, where internal auditors that are not effective despite the provision of all necessary measures that might have improved their effectiveness, should be removed by the stakeholders. Generally, researchers have also indicated some of the reasons behind the ineffectiveness of internal audit to include; ineffective management controls, non clear definition of objectives by some organizations and inadequate support from top management (Ahmad et al, 2009; Dittenhofer 2001; Unegbu Kida, 2011). Therefore, in line with their findings, the implications of an ineffective internal audit in a public sector management can lead to; the possibility of the emergence of fraud; low or non compliance with internal policies and procedures; ineffective financial decision for successful operation (Unegbu Kida, 2011). Hence, the effective internal audits carry out an independent evaluation of the financial and operating information and systems and procedures with a view to provide good recommendations for improvements (Mihret Yismaw, 2007; New Delhi, 2006). That is why proper internal organization is also essential factor that lead to the achievement of internal audit effectiveness. Similarly, internal audit effectiveness can also be enhanced by ensuring consistency in the documentation of audit work, quality of reporting and proper implementation of their recommendation (Mihret Yismaw, 2007). Therefore, having such effective internal audit within organization, will automatically helps to achieve performance and profitability and prevent in loss of revenues particularly in public sectors (Vijayakumar Nagaraja, 2012), even though Pilcher Gilchrist and Singh (2011) observed that efficiency and effectiveness of audit in a public sectors context is more complex than in the private sectors. Several studies have been conducted on the internal audit effectiveness. For example the study carried out by Ahmad et al (2009) on the effectiveness of internal audit in Malaysian public sector, using simple percentage for data analysis found the lack of audit staff is ranked as the major problem faced by internal auditors in conducting an effective internal auditing. The study concluded by suggesting that future studies should adopt other methods such as field survey of wider groups of internal auditors both in public and the private sectors. Likewise, Theofanis, et al (2011) examine the relationship between element of internal control system and internal audit effectiveness and the result of the study reveal positive relationship between the two relationships. Even though the studies used only 52 Hotels in Greek as a sample and mail survey for data collection, but at conclusion they suggest that if future studies should carried out research on internal audit effectiveness with large sample, the result will be better than their own. Also Feizizadeh (2012) carried out study on strengthening internal audit  effectiveness and found that most of the companies measure and quantify the performance effectiveness of their business activities. Therefore, looking at the above studies, they consider the effectiveness of internal audit at company’s level, hotels and banks ignoring such effectiveness at local level. In this vein, this study extends the previous study through examining such effectiveness at public sector institutions and mainly on the employee perception and attitude which many did not cover. 3.4 Conceptual Framework Figure 1: Conceptual Framework of factors influencing Internal Audit CHAPTER THREE RESEARCH METHODOLOGY 3.0Introduction This chapter will focus on the methodologies used for the study which will include: research design, study area, identification of the target population, sample selection method and size, data collection techniques, data analysis methods and the anticipated constraints. 3.1 Research design The study will adopt a cross sectional survey design where both qualitative and quantitative methods of data collection and analysis will be used. The respondents will be selected from different departments within the branch; this includes; managers, Internal Audit, Human Resource, Information technology staff, Finance and Accounts staff of NSSF. 3.2Scope of the study The study will be carried out at NSSF Branches at Nandi Hills, Kericho and Sotik in Rift Valley Region. All information and respondents targeted to participate in the study are expected to be easily accessible in the offices situated in these places. Other variables will not be considered in this study. It is limited to the attitude and employees’ perception 3.3Population The public sector in Kenya constitutes the central government and the allied ministries and departments, the county governments and the related departments, the courts, constitutional commissions and institutions and bodies formed through Acts of Parliament. It is the single largest employer of internal auditors, but the target population for this study within the NSSF will include and be stratified as: Branch Managers, Accountants, and other staff, totaling 425 possible respondents. 3.4Sample Selection and Size A purposive sample is used. Accordingly a survey type of research will be adopted in which a sample from the target population will be used for the study. The total staff population in NSSF is 1455. To arrive at the sample size for the purpose of this research study, a sample size calculator is used. By putting the confidence level at 95% and a confidence interval of 4, the sample size needed to be selected is from the 1455 employees will be 425 which represent 29.2% of the sample target population. This represents an average of a third of the total number of members of staff and will be representative enough for this research. It is distributed as shown in the table below: Composition of staff with NSSF Kenya for the purpose of the research working. Category Target Population Target Sample Percentage of target population Managers

Female Prison Inmates Health Evaluation

Female Prison Inmates Health Evaluation Charity Chin Yin Description of Target Population The target population being assessed is female prison inmates who are scheduled for release in three months. Prison is a place where people are being restricted to everything and where they lose their freedom, movement, and access to everything as a punishment. It is a place where people will go when they commit a crime. According to Bureau of Justice Statistic, in the year of 2015, there were 73,645 female inmates admissions in National Statistics in the United States, 4,675 in Federal prison, and 9,884 in the State prison of Texas (1). Statisticians, Geenfeld and Snell, from Bureau of Justice Statistics (BJS) mentioned that the majority of the females involved with the justice system are at least completed high school and graduates with an estimation of 60% of those on probation, 55% of those in local jails, 56% of those in State prisons, and 73% of those in Federal prison. In addition, 30%-40% of high school graduates have attended some college or more (2). A key informant. Steve Talbert, a Licensed Professional Counselor and Licensed Sex Offender Treatment Provider in Lubbocks juvenile, mentioned that the juvenile offenders in Lubbock county are mostly from the age of 20 to 28 (3). However, based on the BJS Statisticians for females who are in both State and Federal prisons, is it estimated that 1 in 5 women on probation or in local jails are under age 25; 1 in 8 State prisoners and 1 in 11 Federal prisoners are of age 25. Furthermore, nearly a quarter of Federal prison inmates are at least 45 years old (2). According to the percentages on specific ethnicities, Blacks and Hispanics were imprisoned at higher rates than Whites in all age groups. About two-thirds of women under the probation are white and nearly two-thirds of those confined in local jails and State and Federal prisons are the minority Black/African, Hispanic, and other races. Hispanics account for about 1 in 7 women in State prisons but nearly 1 in 3 female prisoners in Federal custody (2). D uring the research, it was hard getting the latest result; however, during the year 2007, there were 60% of the women prisoners were not employed full time when they were arrested, and 37% had incomes under $600 in the month leading up on their arrest, and nearly one-third (30%) of women were receiving welfare benefits prior to their arrest (4). Assessment of Nutritional Needs According to Steve Talbert, the key informant, he mentioned that the inmates do not have access to nutritious food items, all they have are mainly canned vegetables and under-cooked chicken, even so they only have 15min-30min of meals time (3). The inmates have to eat while they walk so that they manage to finish their meals on time (3), thus having poor nutritional status and poor health when compared to the general population (5). According to some studies, The United States prison inmates shows poor intake of vitamin D (5), because they are confined in their cells most of the time. Due to the lack of vitamin D, it links the inmates to other health problems such as poor skeletal health, lower muscle strength, low bone mineral density, osteoporosis, and fracture (5). Inmates have a very strict and limited time; therefore, they do not have much physical activity which causes chronic diseases. Based on Bureau of Justice Statistics, in 2011-2012, half of state and federal prisoners and local jail inmates reported having a chronic condition (including cancer, high blood pressure, stroke-related problems, diabetes, heart-related problems, kidney-related problems, arthritis, asthma, and cirrhosis of the liver) among all the prisoners, however females were more likely than males to report ever having a chronic condition (6). Majority of the prisoners (74%) and jail inmates (62%) were overweight, obese, or morbidity obese (6). In addition, it is also known that the health of the inmates deteriorated along with the length of stay in jail. The author from Medical Daily mentioned that the meals in prisons contains very little nutrition, low cost, and taste badly (7). Prison systems have a lengthy history of poor food quality as 95% of uneaten food is not thrown out, but rather frozen and reserved up to seven days after it was first distributed to the inmates; meals lack basic dietary necessities, and fruits and vegetables are absent from inmate trays otherwise asked for due to budget cuts (7). The prisoners diets are lacking of macronutrient, micronutrient, and the basic daily requirements. According to Medical Daily, the reporters analysis of the menu from the prison concludes that the prisoners are missing of leafy greens, fiber, whole grains, heart-healthy fats, and other viral nutrient (7). Instead of three meals a day, only two were served with about 10 to 14 hours apart (8). The inmates have do not have a choice to choose the food they want and in order to stay full throughout day, they have to eat whatever that is being served to prevent hunger. Many inmates reported that they could not sustain and ended up eating toothpaste, toilet paper, licking syrup packets and drinking excessive amounts of water to combat their hunger. Some even claim that the portions they received are not even enough to fill a five-year-old child (8). However, in Texas law, it is required for inmates to be fed three times in 24 hours but it only applies to county jail inmates and not state prisoners; however, it does not mandate that prisons offer inmates three meals a day (8). Implications for Nutrition Education A vast majority of female prisoners have the thought of whether they will have enough food for themselves or for their families due to their incarceration. Half of them were incarnated most of their life and did not know what had happened outside those walls, so they might not know how to shop and where to get food, lack the skills to cook a meal, and do not know anything about food assistance programs. They were so used to having people to cook for them and because of restricted time they were not able to have much physical activity. The usage of literacy sources such as nutritional pamphlets and recipes could enable the prisoners to cultivate a healthy diet with regular physical activities. preventing them from any nutrition-related chronic disease and help them to maintain a healthy lifestyle. Implementing and developing intervention that focuses on skill building and developing healthy lifestyle that incorporate good nutritional practices and physical activity (9).ÂÂ   Imple menting education program on portion sizes and calorie estimation, healthy food purchasing with budget, cooking classes and even food sanitation classes, as well as focusing on healthy eating with a balance diet helps decrease the risk of chronic disease In summary, a curriculum for this target population should include lessons on nutrition and childhood nutrition (portion sizes, nutritional balance and choice of food), skill in relation to cooking, budgeting, purchasing, and preparing (safe food handling practices and procedures), and also physical activity habits. Available Program There are several federal aid programs that distribute in Lubbock Texas that are eligible for women. These are the few programs that can provides and assists those who are struggling at no cost. One of the program is Supplemental Nutrition Assistance Program (SNAP) that is available to female adults who struggles to buy food. This program is eligible for those who meet the requirements based on household size, income, assets, housing costs, work requirements, which is mainly for low-income individual and families (10). The purpose of this program is to improve the low-income households by increasing access to food or food-purchasing ability (10). This program can apply through the USDA official website which is https://www.fns.usda.gov/snap/supplemental-nutrition-assistance-program-snap (11) or https://www.yourtexasbenefits.com/Learn/Home (12) for the state of Texas, and even locally at Lubbock South Plains Food Bank by contacting them at (806)-686-1317 or https://www.spfb.org/welcom e_to_snap (13). Another program is Special Supplemental Nutrition Program for Women, Infants, and Children (WIC). If a woman is pregnant, breastfeeding, and postpartum with infants or with children under the age of five, assessed by qualified health professional that they are nutritionally at risk, and meet the income standard at or below 185% of the poverty guidelines, then she is eligible to participate in the WIC program. The purposes of this program are to provides nutritious foods to supplement diets, information on healthy eating, nutrition education and counseling, screening or referrals to other health care, welfare, and social services to those who got accepted (10). This program is available nationwide, statewide, and locally. There are four locations in Lubbock, women can find out more about this program by contacting the local office at (806)-907-0080 (14). If more information about local food stamps is needed, Lubbock Health and Human Services Office is available at (806)-744-7632 (15). References Carson, E. Ann. Bureau of Justice Statistics. Number of admissions of sentences female inmates to state or federal prison, 1978-2015). National Prisoner Statistics Program. Website. Available at www.bjs.gov. Accessed February 27, 2017. Greenfeld, A. Lawrence and Snell, L. Tracy. Women Offenders. Bureau of Justice Statistics Special Report. U.S. Department of Justice. Office of Justice Programs. Revised 10/3/2000. Pp. 14. Website. Available at https://www.bjs.gov/content/pub/pdf/wo.pdf. Published December 1999. Accessed February 28, 2017. Key Informant, Steve Talbert, Licensed Professional Counselor (LPC), Licensed Sex Offender Treatment Provider (LSOTP). Interviewed on February 24, 2017.Telephone: (806)-577-7924. Interviewed on February 24, 2017. The Sentencing Project, Research and Advocacy for Reform. Women in the Criminal Justice System, pp. 3. Website. Available at http://www.sentencingproject.org/wp-content/uploads/2016/01/Women-in-the-Criminal-Justice-System-Briefing-Sheets.pdf. Published May 2007. Accessed February 27, 2017. Benjamin Udoka Nwosu, Louise Maranda, Rosalie Berry, Barbara Colocino, Carlos D. Flores Sr., Kerry Folkman, Thomas Groblewski, and Patricia Ruze. The Vitamin D Status of Prison Inmates. Website. Available at https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3944727/. Published: March 5, 2014. Accessed February 27, 2017. Laura M. Maruschak, BJS Statistician, Marcus Berzofsky, Dr.P.H., and Jennifer Unangst, RTI International. Medical Problems of State and Federal Prisoners and Jail Inmates, 2011-12. U.S Department of Justice, Office of Justice Programs, and Bureau of Justice Statistics. Revised October 4, 2016. Website. Available at https://www.bjs.gov/content/pub/pdf/mpsfpji1112.pdf. Published: February 2015. Accessed February 28, 2017. Samantha Olson. Medical Daily. Aug 27, 2015. Website. Available at http://www.medicaldaily.com/1-week-prison-food-diet-reveals-problems-inmate-meals-low-cost-bad-taste-and-349572. Accessed February 28, 2017. Alysia Santo and Lisa Iaboni. Whats in a Prison Meals? The Marshall Project. July 7, 2015. Website. Available at https://www.themarshallproject.org/2015/07/07/what-s-in-a-prison-meal#.PCevh6rcc. Accessed February 28, 2017. Jennifer Decker and Jigna Dharod. Nutrition Education Needs of Women Being Released from Prison. Maine Nutrition Network, USM. USDA, Food Stamp Nutrition Education, 2006. Website. Available atÂÂ   https://snaped.fns.usda.gov/snap/resourcefinder/WomenReleasedFromPrison.pdf. Accessed March 1, 2017. Boyle Marie A. Community Nutrition in Action: An Entrepreneurial Approach 7th ed. Boston, MA; pp 389-393. Textbook. Published 2016. Accessed March 1, 2017. United States Department of Agriculture (USDA). Supplemental Nutrition Assistance Program (SNAP). Available at https://www.fns.usda.gov/snap/supplemental-nutrition-assistance-program-snap. Published January 30, 2017. Accessed March 1, 2017. Texas Health and Human Services Commission. Your Texas Benefits. Available at: https://www.yourtexasbenefits.com/Learn/Home. Accessed March 1, 2017. South Plains Food Bank. Welcome to Snap. Available at: https://www.spfb.org/welcome_to_snap. Accessed March 1, 2017. Texas Department of State Health Services. Texas WIC. Available at: http://texaswic.dshs.state.tx.us/wiclessons/english/zipcodelocator/. Accessed March 1, 2017. Food Stamps Offices: Nationwide Office Search. Lubbock Health and Human Services Office. Available at: http://www.foodstampsoffices.com/lubbock-tx/. Accessed March 1, 2017

The Works Of Poet Carl Sandburg And His Effect On American Poetry :: essays research papers

The Works of Poet Carl Sandburg and His Effect on American Poetry The beloved poet, Carl Sandburg, changed the course of American poetry. He was a poet, novelist, journalist, and songwriter, yet the influence of his works have not always been acknowledged. Carl Sandburg's evocations of American urban and rural life, compassion for people, and his love of nature, through his works have made an enormous contribution to the American literary scene.   Ã‚  Ã‚  Ã‚  Ã‚  Carl Sandburg was born on January 6, 1878 to illiterate parents of Swedish decent in Galesburg, Illinois. Much of Sandburg's literary works are a result of his life time observations. He, more generously than many of his fellow authors, left a detailed account of his wanderings, his numerous jobs, his early struggles, and his successes in life. His own life fascinated him.(Rogers 19) Therefore, he felt he wanted to share his fascination with the people he enjoyed writing about.   Ã‚  Ã‚  Ã‚  Ã‚  Carl Sandburg is so greatly remembered because his writing was considerably different from the writing of his contemporaries. He let his mind travel, and be free. His works included the use of free verse, colloquialisms, an original type of rhythm, and oddly structured, prosaic poetry that emphasized key phrases and images.(clc 35, 338) Sandburg was the first of a long line of poets and authors to use the words and phrases that he created in his poetry.   Ã‚  Ã‚  Ã‚  Ã‚  Sandburg's style of writing is what changed the course of American poetry. Before Sandburg, most poetry and other literary works were considerably similar, along with dull and boring. He carried poetry to "new horizons." He, many times, wrote of reality, which was not always what people wanted to read, but it was reality and it had to be dealt with. This is how his writing became so known, because he dealt with what was real in our fantasy world.   Ã‚  Ã‚  Ã‚  Ã‚  Sandburg was not afraid to express his true feelings and thought on people, society, nature, and life in general. One of his finest poetic achievements is a poem called The People, Yes. It is a poem about people in life, and everything life entails. The images in it range from a white man and an Indian man arguing over who knows more, to why children put beans in their ears when told not to. The People, Yes covers everyday dilemmas encountered by the common man, but have not been expressed, and it is mandated by none other than Carl Sandburg, the great American poet. "The people is a myth, an abstraction. And what myth would you put in place of the people? And what abstraction would you exchange for this one?

The Internet and the Catholic Church Essay -- Exploratory Essays Resea

This essay addresses the question: Does more harm than good come from the internet? And the answer is sought from the largest Christian denomination (one billion members) - the Catholic Church. There is no condemnation of the internet by this church body; rather the Vatican, official voice of the Catholic Church, maintains that the internet is "not a threat"(Church). Calling the Internet an opportunity and a challenge and not a threat, the Vatican issued two documents encouraging the church to embrace the technology and help guide it to benefit all humanity. The documents said the Internet's interactive nature could help the church achieve the vision of communication between its members, moving away from the one-way, top-down communication of the past. Among practical responses to potential ethical and social problems related to the Internet, the documents recommended more industry self-regulation, a voluntary church "certification" of sites that call themselves Catholic, and careful supervision of children's Web surfing(Ethics). The two 27-page documents, "Ethics in Internet" -- a reflection on ethical issues -- and "The Church and Internet" -- an assessment of online pastoral opportunities -- were released at a Vatican press conference. The documents were prepared by the Pontifical Council for Social Communications. Russell Shaw, a U.S. journalist who serves on the council, headed the drafting process. The Internet ethics document emphasized the technology's tremendous power and opportunities, saying it could help bring together every person on the planet in a "world governed by justice and peace and love"(Ethics) "Today it takes no great stretch of the imagination to e... ... Internet than their elders, it said good parenting might require adults to improve their Internet fluency. The fundamental parental duty here is to help children become discriminating, responsible Internet users and not addicts of the Internet, neglecting contact with their peers and with nature itself. It recommended that parents install filtering technology in computers that are available to children "to protect them as much as possible from pornography, sexual predators and other threats"(Church). WORKS CITED: Church and the Internet http://www.vatican.va/roman_curia/pontifical_councils/pccs/index.htm. Ethics in Internet http://authors.va.mondosearch.com/cgi-bin/MsmFind.exe?CFGNAME=MssFind.cfg&QUERY=ethics+in+internet&EN=X&FR=X&DE=X&IT=X&PT=X&ES=X&NO_DL=X

Bubonic Plague Essay examples -- Disease/Disorders

In the early 1300's, an outbreak of a deadly disease commonly known as the "bubonic plague" occurred in China. The precious lives of these people were being taken with no warning at all. It is said that the victims "would eat lunch with their friends, and dinner with their ancestors in paradise." (Boccaccio, 2011) Due to the trading that was going on between countries at that time, this devastating disease eventually spread to Asia and Europe. The tragic loss of lives was a mystery to the people of that period. They lived in fear from year to year, because they never knew when this mass murderer would hit next. Clearly even the children had to find unique ways of coping with the tragic events occurring; as the well-known nursery rhyme "Ring Around the Rosie" is actually a reference to the 1300's bubonic plague with its description of the round rosy-red rashes, pockets filled with scented herbs, and the cremated ashes of the dead. (NA, Ring Around the Rosy Rhyme) It was not until a round 1894, that Alexander Yersin discovered the bacteria responsible for this devastating disease. The mass murderer turned out to be a small harmless looking microbe by the name of Yersinia pestis. It is believed today that Yersinia pestis is a microbe that actually originates from natural bacteria living in the soil, that simply went pathogenic. This virulent, gram-negative, rod-shaped bacterium can grow with or without oxygen. It is able to survive for several months in cool, moist conditions. (Schoenstadt, 2008) It is a zoonotic microbe most commonly found in oriental rat fleas. In most cases these tiny, havoc-wreaking bacterium actually gather together and block the proventriculus in the flea, which prevents it from digesting it's food. This in... ...ague-in-2011-appears-in-new-mexico/ Orent, W. (2001, November 1). Will the Black Death Return? Retrieved April 18, 2012, from Discover Magazine: http://discovermagazine.com/2001/nov/featblack Plague. (2005, February). Retrieved April 12, 2012, from World Health Organization: http://www.who.int/mediacentre/factsheets/fs267/en/ Schoenstadt, A. (2008, October 28). Yersinia pestis. Retrieved March 26, 2012, from eMedTV: http://plague.emedtv.com/yersinia-pestis/yersinia-pestis.html TheMedievalNun. (2012). The Black Death. Retrieved March 26, 2012, from Squidoo: http://www.squidoo.com/the_black_death Wilkins, A. (2011, August 30). The bacterium responsible for the Black Death was once a mild stomach bug. Retrieved April 17, 2012, from i09 We Come From the Future: http://io9.com/5835859/the-bacterium-responsible-for-the-black-death-was-once-a-mild- stomach-bug Bubonic Plague Essay examples -- Disease/Disorders In the early 1300's, an outbreak of a deadly disease commonly known as the "bubonic plague" occurred in China. The precious lives of these people were being taken with no warning at all. It is said that the victims "would eat lunch with their friends, and dinner with their ancestors in paradise." (Boccaccio, 2011) Due to the trading that was going on between countries at that time, this devastating disease eventually spread to Asia and Europe. The tragic loss of lives was a mystery to the people of that period. They lived in fear from year to year, because they never knew when this mass murderer would hit next. Clearly even the children had to find unique ways of coping with the tragic events occurring; as the well-known nursery rhyme "Ring Around the Rosie" is actually a reference to the 1300's bubonic plague with its description of the round rosy-red rashes, pockets filled with scented herbs, and the cremated ashes of the dead. (NA, Ring Around the Rosy Rhyme) It was not until a round 1894, that Alexander Yersin discovered the bacteria responsible for this devastating disease. The mass murderer turned out to be a small harmless looking microbe by the name of Yersinia pestis. It is believed today that Yersinia pestis is a microbe that actually originates from natural bacteria living in the soil, that simply went pathogenic. This virulent, gram-negative, rod-shaped bacterium can grow with or without oxygen. It is able to survive for several months in cool, moist conditions. (Schoenstadt, 2008) It is a zoonotic microbe most commonly found in oriental rat fleas. In most cases these tiny, havoc-wreaking bacterium actually gather together and block the proventriculus in the flea, which prevents it from digesting it's food. This in... ...ague-in-2011-appears-in-new-mexico/ Orent, W. (2001, November 1). Will the Black Death Return? Retrieved April 18, 2012, from Discover Magazine: http://discovermagazine.com/2001/nov/featblack Plague. (2005, February). Retrieved April 12, 2012, from World Health Organization: http://www.who.int/mediacentre/factsheets/fs267/en/ Schoenstadt, A. (2008, October 28). Yersinia pestis. Retrieved March 26, 2012, from eMedTV: http://plague.emedtv.com/yersinia-pestis/yersinia-pestis.html TheMedievalNun. (2012). The Black Death. Retrieved March 26, 2012, from Squidoo: http://www.squidoo.com/the_black_death Wilkins, A. (2011, August 30). The bacterium responsible for the Black Death was once a mild stomach bug. Retrieved April 17, 2012, from i09 We Come From the Future: http://io9.com/5835859/the-bacterium-responsible-for-the-black-death-was-once-a-mild- stomach-bug

Better business through budgeting Essay

The article talks about the importance of formulating a budget for businesses even small-size companies since it establishes their goals and helps to predict the success of a business idea while embarking upon the financial health of the company. Formulating a working budget is important from a business and financial perspective that allows measuring progress, accounting for unexpected expenses and availing investment opportunities. It is a tool for attracting investors and getting loans. Budget enables both the insiders and outsiders to look at the history of performance and upcoming plans and deliverables of the company. Small companies usually don’t pay much attention to budget since they consider financing as secondary to the product or service they provide as well as a waste of time. A simple and effective budget is the need of time for small companies. Alexander defined budget as a tool for identifying incomes and expenditures. The projections allow a company to compare it plans and expectations with what happens actually thus showing the company’s performance and accomplishment of the goals. Budget entails with it three financial statements of which cash flow is the most important followed by income statement and balance sheet. The realistic projections about a business future performance can be made through historical data as well as likely income to be generated through marketing programs, seasonal businesses and other anticipated sources with the help of research. Fixed and variable costs should be projected in the same manner and later the numbers should be plugged in. The key is to be conservative and build contingency plans in order to build a financial cushion in the budget(Klein, K. E. 2006). The biggest mistake to avoid is that budget should be treated as an ongoing exercise rather than once a year exercise done to accomplish some purpose which is not consulted again throughout the year. Secondly, it should be realistic with all the necessary elements and details. Thirdly, it can be made with the help of financial advisors who offer insight into the budgeting process rather than the entrepreneur making it himself with incomplete knowledge. Softwares are also available for this purpose but the key is to select the simple and easy to use ones which do not contain specialized programs but the general ones which are not heavy on jargons. RESPONSE The article explains us the importance and usefulness of budgeting in an organization which is meant for both insiders and outsiders. Budgeting will not only allow projecting incomes and expenditures but compare them those to the real picture in order to know whether the business is fulfilling our expectations or not. It is necessary to set goals and ensure that the business idea seems to be realistic and viable in the future. The insiders of a company need budget to regulate their expenses and account for any unexpected expenses or losses. Before making any investment, the company should consult its budget that whether it allows for it or not keeping all other expenses in account. For the outsiders, the budget serves as a statement of plans and deliverables for the year. The budget tells the stakeholders how successful the company has been on meeting its goals. Budget is a useful exercise for small sized companies since they need to operate within their small source of income and ensure that their expenses do not get out of their hands. Budgeting also increases the credibility of a business since the stakeholders gain confidence in a business while looking at the financial statements. Today, most of the businesses do not formulate a budget and those who do consider it a one-time exercise and a formality for the shareholders. Companies should realize the importance of budgeting and take actions only after consulting their budget in order to avoid any pitfalls (Shim & Siegel, 2008). REFERENCE Shim, J. K. , & Siegel, J. G. (2008). Budgeting Basics and Beyond, 3rd edn. Wiley. Klein, K. E. 2006. Better Business Through Budgeting.