The Epidemic Of The Ebola Outbreak - 1375 Words

It is standard journalistic practice that a story must be news worthy in order for it to be of any significance. Newsworthiness is determined by the following criteria impact, timeliness, prominence, proximity, the bizarre, conflict, human interest, and currency. (SPJ) Reports must demonstrate how their story fits into one of these criteria before it can be considered news. While these factors of newsworthiness are not lost in today’s media, many media outlets have started to sensationalize the news in an effort to get rating. In today’s fragmented news society ratings have become the dominate motive behind news stories. Recently that has been a lot of information in the news concerning the Ebola outbreak. This coverage has posed many questions from an ethical and a legal standpoint. Many of the issues that have plagued the coverage of the Ebola outbreak can be attributed to the consolidation of the American media market. Because of relaxed regulation by the Federal Communication Commission, large corporations have been able to been able to increase their share of the media market. This has given rise to six conglomerates that control 90% of the media in this country. As is the case with any business, the bottom line is going to be the most important thing at the end of the day. The director of The National Press Institute, Andrew Nachison said, â€Å"media managers [have]become so caught up in the economics of the industry that they [do] not recognize they [are]Show MoreRelatedThe Epidemic Outbreak Of Ebola4936 Words   |  20 PagesIntroduction The recent outbreak of Ebola has promoted international involvement from many organizations and governments. Most of these efforts have been focused on short-term solutions to control the disease. However, while many organizations provided medical workers, aid, and supplies to combat Ebola, their actions were insufficient to stop the spread of disease. There remains a multitude of problems in Sub-Saharan Africa, including lack of locally trained medical professionals and poor coordinationRead MoreThe Epidemic Of The Ebola Outbreak Of West Africa1322 Words   |  6 Pageswas the Ebola virus outbreak, and one personal crisis I have experienced is a bipolar crisis. The Ebola outbreak in West Africa first broke the news in March 2014. Considered an epidemic, this outbreak killed five times more than any other Ebola outbreak combined. The virus is traced back to a two year old toddler who died in a south-eastern Guinea small village in December 2013. It took nearly three months for the health officials to identify the cause of people’s illness was Ebola. At thatRead MoreEbola Essay851 Words   |  4 PagesEbola Impact on Human Health amp; Hygiene Essay Historically Ebola has had a serious impact on human health and hygiene and still does due to the fact of no vaccine or treatment being discovered, but thanks to improvements in scientific and medical knowledge the virus itself is now controllable. Ebola is the virus Ebolavirus (EBOV), a viral genus, and the disease Ebola hemorrhagic fever (EHF), a viral hemorrhagic fever (VHF). The virus is named after the Ebola River Valley in the DemocraticRead MoreEbola Epidemic And Impact On Us And African Economies Essay1690 Words   |  7 PagesEBOLA EPIDEMIC AND IMPACT ON US AND AFRICAN ECONOMIES Insert your name Insert course name and code Insert name of the institution Insert name of the instructor Insert date of submission Ebola Epidemic and Impact on US and African Economies The Ebola epidemic is a viral disease that spreads very quickly and has high mortality rate. The outbreak is actually an international disaster at the moment and has created a lot of tension worldwide (Spark, 2015). Presently the epidemic is ongoingRead MoreEbola Epidemic : Interactions Throughout Culture, Biology And Ecology1593 Words   |  7 PagesThe 2014 Ebola Epidemic: Interactions in Culture, Biology and Ecology Introduction The geography of the 2014 Ebola epidemic The first cases of the 2014 epidemic were reported in Gueckedou Province, Guinea in March of 2014. This epidemic was the most geographically extensive outbreak within a single country. The first recorded outbreak occurred in simultaneous outbreaks in Democratic Republic of Congo (then Zaire) and Sudan in 1976, killing 280 out of 318 cases. (MSF UK, 2016) Fruit bats are consideredRead MoreThe Epidemic Of South Africa1666 Words   |  7 Pages At the height of the most recent Ebola epidemic in West Africa, fear amongst American citizens about the possibility of a more local outbreak resulted in representatives being pressured into creating harsh policies. One option that representatives of several states endorsed was a mandatory quarantine of all individuals arriving from Ebola-stricken countries. This policy was implemented despite severe criticism from several medical professional organizations including Mà ¨decinsRead MoreReflection Paper On Ebola935 Wo rds   |  4 Pagesknew about. The Ebola outbreak began in 2014, and ended up killing thousands. Unfortunately, the first world didn’t take this epidemic seriously until it was too late to stop it. With a little bit of time, money, man power, and education, this outbreak may have been avoided all together. There were many emotions and thoughts running through my head while watching the Frontline film â€Å"Outbreak,† and most were due to the lack of informational news that was focused on the Ebola outbreak, along with theRead MoreEbola Outbreak Of West Africa1655 Words   |  7 Pagesinternational community was alarmed by the discovery of the Ebola virus. (Schwarz and Siegl, 1996) It was the ‘causative agent’ (Peters and Peters, 2015) of EHF (Ebola hemorrhagic fever). Ebola stems from a virus family know as Filoviridae. The virus targets various parts of the body causing a critical sickness of fever, diarrhoea, vomiting and in severe cases bleeding. Howe ver, infections do not always lead to death. ‘In previous outbreaks, 40-90% of known infections have resulted in death’ (PreventionRead MoreThe Ebola Virus1631 Words   |  7 PagesThe Ebola Virus A virus is an ultramicroscopic infectious organism that, having no independent metabolic activity, can replicate only within a cell of another host organism. A virus consists of a core of nucleic acid, either RNA or DNA, surrounded by a coating of antigenic protein and sometimes a lipid layer surrounds it as well. The virus provides the genetic code for replication, and the host cell provides the necessary energy and raw materials. There are more than 200 viruses thatRead MoreAfrica Case Study1070 Words   |  5 PagesEPIDEMIOLOGY OF THE OUTBREAK IN W. AFRICA In December 2013, the first cases occurred in Guà ©ckà ©dou and Macenta districts, the focus of the epidemic in Guinea. During March 2014, a rise in the numbers of cases in these two districts, in addition to the first reports from Lofa and other districts in Liberia, was followed by the discovery of cases in the capital, Conakry. A second increase in case incidence in Guinea — first in Guà ©ckà ©dou and Macenta and then in the capital — occurred in May and

Case Study Animal Cloning Moa ( Dinornithidae ) And...

Case Study 2: Animal Cloning Organism: Moa (Dinornithidae) and Sheep (Ovis aries) The first successful mammal was cloned in the form of Dolly the sheep in 1996. She was cloned at the Roslin Institute in Midlothian, Scotland, and lived there until her death when she was six years old. Animal cloning refers to the production of genetically identical whole organisms, or ‘clones’. This is carried out with the use of somatic cell nuclear transfer. Cloning is designed to quickly and efficiently to produce many identical copies of an organism (generally with desired traits). Somatic cell nuclear transfer is the process of transferring a nucleus from a donor cell to an enucleated egg (an egg that has had the nucleus removed). An pulse of electricity fuses the nucleus and enucleated egg together and the resultant egg is then left to divide artificially for about 5 days (known as a blastocyst). The blastocyst will then be transferred into a surrogate mother that will give birth to the offspring. This offspring will have the identical DNA to the organism the som atic cell (nucleus) came from unless a mutation occurs, which will cause a slight change in the DNA coding sequence. However, the offspring will carry the mitochondria from the donor egg cell rather than the somatic cell which can unfortunately lead to nuclear-mitochondrial incompatibilities that can lead to death. Dolly the sheep was the first mammal to be successfully cloned from a somatic cell. Following Dolly’s death at theShow MoreRelatedHuman Manipulation Of Genetic Transfer And Its Biological Implications2422 Words   |  10 PagesAS91607 Demonstrate understanding of human manipulations of genetic transfer and its biological implications By Ryan Neill (3 credits) Case Study 1: Selective Breeding Organism: Cattle (Bos Taurus) Over time, all organisms are subject to natural selection. Natural selection is where Nature selects against traits that either disadvantage the organism or against traits that are not of any use to the organism; these are known as adaptations. These adaptations can be seen in many forms. They include:

Disaster Management in Pakistan Free Essays

On 26th October this year, thirty six trapped Chilean mine workers were rescued by drilling a deep hole into the mine. A month later, twenty nine mine workers in Newzeland died after remaining trapped for days in a mine. Poor disaster management cost precious lives. We will write a custom essay sample on Disaster Management in Pakistan or any similar topic only for you Order Now In Pakistan, too, Disaster management is not up to the mark. Be it the devastating earthquake, the catastrophic floods, the outbreak of fires or the aftermath of bomb blasts, the management was very poor. Certain measures like National Disaster Management Authority (NDMA), Provincial Disaster Management Authority (PDMA), and Rescue 1122 were taken but none has borne fruit yet. Lack of funds, scarcity of men and machinery, lack of awareness and preparedness of general public, hard demography, negative role of media, and delocalization of disaster management centers has added to the calamity of disasters. A realistic approach, proper training to workers and public, localization of disaster management centers, public awareness programs and positive role of media must be ensured for the proper disaster management in Pakistan. Until now almost every disaster has hit Pakistan but the required response is given to none. The October, 2008 earthquake in Northern areas of Pakistan is a grim reminder of the scale of disaster. Almost eighty thousand people died and many towns devastated. Though, no single government with limited resources can cope with such a calamity, yet our government’s response was much late in the hard hit areas. Timely and efficient response could have saved many lives. The recent floods of July-August have also seen the demonstration of poor disaster management in our country. Though, no country is prepared for such devastating floods, our government’s response could be much better. Instead of helping the people in the affected areas, our government set all their attention in appealing for aids to other countries and arranging conferences for the donor countries. The fire management is also much poor. Few months ago when fire broke out in a female hostel in Rawalpindi, the management did not have the ecessary tools to bring the situation under control. Moreover, the aftermath of bomb blasts also shows that our country is not prepared to cope with the disaster-like situation. One of the main cause of this pathetic situation of our disaster management is that the workers are not properly trained to cope with any disasters. In other countries, proper training is provided to the workers in one field to cope with that particular disaster. Unfortu nately in Pakistan, the same workers are hired for every disaster to cope with. Most of our disaster management organizations are not provided with sufficient staff and machinery. The workers are much less as compared to the scale of the disaster. Also, the workers do not have all the necessary equipments to deal a disaster. Moreover, the facilities like fast transport to the disaster point are also lacking. Our uneven demography also plays a big hurdle in efficient disaster management. Sometimes, the areas hit by a disaster are out of reach, thus, badly affecting the rescue activities. Hard demography also adds to the scale of a disaster. Even a minor disaster results into a bigger loss of life and property because of the demography of our country. This was observed in the recent floods whose originating point was the northern areas and brought devastations in other parts of the country. Delocalization of disaster management units is another cause of poor disaster management in Pakistan. All the units are controlled from the federal or provincial capitals which may become a hurdle in dealing with a disaster in time. Unawareness and unpreparedness of the general public is also one of the reason for poor disaster management. Our people do not know how to deal with a disaster when they are caught with. People, sometimes, use methods which may increase the scale of a disaster instead of controlling it. Also, most of the people are unprepared to deal with a sudden disaster which results into many losses. Lack of funds with the disaster management units is also a case of poor dealing with a disaster. The disaster management organizations do not have sufficient funds to buy the machinery necessary to deal with a disaster. In order to deal effectively with any disaster in Pakistan, the government must provide proper training to workers. This is how they can deal with a disaster professionally. Moreover, the government should confer proper funds to disaster management units. All the disaster management units must be delocalized. Disaster management unit in Chitral must not be monitored from Islamabad or Peshawar. A local management body can effectively deal with a local disaster. Public training programs must be initiated so that the general public is aware how to deal with a disaster. The youths must be trained in particular areas of disasters, like fire, flood, so that that can be called whenever such disaster emerges. Moreover, special television programs should be aired to aware the people how to deal with a disaster effectively. Disaster management plays a big role in a country like Pakistan where disasters are most frequent. Though, in the past much attention was not given to disaster management in the country, the government must implement the above mentioned suggestions in latter and spirit to cope well with any disaster in future. How to cite Disaster Management in Pakistan, Papers

Critical Thinking and Level Comprehension Application free essay sample

Identify subject of poems b. Understand point of view c. Communicate an informal personal response to poems d. Identify poetic devices and its effects in poems No. of Items According to Knowledge Level Comprehension Application Analysis Synthesis 2 (4 minutes) 1 (3 minutes) Total no. of Item Evaluation 10 (40 minutes) Poem 3 (16 minutes) 4 (17 minutes ) QUESTIONS Comprehension (Objectives a. b. ) 1. What is the poem mainly about? (a. ) A. The old Amah’s poor lifestyle. B. The persona’s expression of sadness for the old Amah. The old Amah who did not have anyone to take care of her in old age. D. The persona’s regret for not taking care of the old Amah. 2. Based on the poem, how does the persona feel about the old Amah’s situation? (b. ) 3. What is the relationship between the persona and the old Amah? (a. ) Evaluation (c. ) 1. How would you improve your living condition if you were the old Amah? 2. Should a family be responsible for taking care of their domestic helpers/ maids/ housekeepers even until old age? 3. In your opinion, should employers maintain a professional distance with a aid? Analysis (d. ) 1. List out 2 examples of the use of symbols in the poem. 2. Does the Old Amah have any family to take care of her? Provide evidence from the poem to support your answer. 3. Match the words with the correct meaning: Trestle A. a rough prickly shrub or vine. 2. Spittoon B. a braced frame serving as a support. 3. Brambles C. pull or twist (someone or something) suddenly and violently. 4. Cubicle D. a bowl-shaped, usually metal vessel, often with a funnel-shaped cover, into which tobacco chewers periodically spit. 5. Wrenched E. small partitioned space; especially: one with a desk used for work in a business office. 4. The overall tone of the poem is â€Å"helplessness†. How does the persona express this tone? Use evidence from the poem to support your answer. Marking Scheme Comprehension 1. B (1 mark) 2. Answer keywords: sad/ upset/ tragic/ sympathy/ helpless. Similar answers can be considered. (2 marks) 3. Answer: The persona was taken care of by the old Amah in the past. He was most probably a child then while the old Amah was the housekeeper/ maid/ nanny at home. (2 marks) Evaluation 1. Answer: should display logical, critical thinking; it should make sense while considering factors such as her age, financial background etc. (2 marks) 2. Answer: should display logical, critical thinking from a moral standpoint; it should make sense while considering factors such as her age, financial/ family background etc. (2 marks) 3. Answer: should display logical, critical thinking; it should make sense while considering factors such as her age, employeremployee relationship norms, background etc. (2 marks) Analysis 1. Answer: Flame caught among the final brambles of your pain, the moth fluttering against the electric bulb. 2 marks) 2. Answer: No. Elaboration should include the phrase: â€Å"the walls the old photographs, do not know your going†. (2 marks) 3. (2 marks) 4. Answer: Ex. He is unable to help ease the Amah’s discomfort and that he cannot express his gratitude for her. (3 marks) Supporting evidence: To most your dying seems distant outside the railings o f our concern; face bears the waste of terror at the crumbling of your bodys walls; Your palms crushed the childs tears from my face; Now this room will become your going; brutal in the discarded combs Neighbours by Robert Raymer Content / Theme/ Topic / Genre Short Story (Neighbou rs) Objectives Knowledge a. Identify and interpret themes and messages in the text b. Analyze and understand plot in the text c. Describe characters and interpret their interactions and relationships with one another d. Identify and interpret literary devices in the text No. of Items According to Knowledge Level Comprehension Application Analysis Synthesis Evaluation 2 (15 minutes) 1 (3 minutes) 2 (6 minutes) 1 (5 minutes) 1 (3 minutes) Total no. of Item 8 (40 minutes) (8 minutes) QUESTIONS Comprehension 1. Why was Johnny send to hospital? (b) 2. Who are the members of Johnny’s family? (c) a. Mr and Mrs Koh b. Miss Chee c. Dr Nathan d. Veronica, Lily and Danny 3. Do you think Miss Chee likes Mr Tan? Why? Analysis 4. Do you think Johnny committed suicide? Why? (b) 5. What is Mr Koh’s occupation? Provide evidence to support your answer. (c) Evaluation 6. What is the theme of the story? Give one theme and support it using examples from the text. (a) 7. What is the message that the writer of the story is trying to convey? . How does the setting of the story connect to your readings? MARKING SCHEME Comprehension 1. Answer: He was sent to hospital for drinking weedkiller, Parquat. (2 marks) 2. D (1 mark) 3. Answer: Yes. Miss Chee likes Mr Tan. She was trying to attract his attention during the discussion on what happen to Johnny. (2 marks) Analysis 4. Answer: should display logical, critical thinking; it should make sense while considering what happen in the story. (3 marks) 5. Answer: Mr Koh is an insurance seller. It can be seen when Mr Tan was saying that Johnny might as some insurance and Mr Koh was unhappy with the fact. He assumed that Johnny bought insurance from others and not from him. (3 marks) Evaluation 6. Answer: Gossiping / Social Value / Attitude of People (3 marks) 7. Answer: Community relationship / Pay attention to trivial matters / Materialism (3 marks) 8. Answer: Residential Area in Malaysia; should display logical, critical thinking; it should something that the can help to relate their personal experience to the setting of place in the story.

Atomists free essay sample

This is a paper on the Atomists of the Greek era and their concept of Atoms and matter. This is a paper on the Atomists of the Greek era and their concept of Atoms and matter. The notion that atoms make up matter was popular amongst the Greek civilization and through this notion comes the theory of the atomists. Democritus of Abdera (ca. 410 BCE) put forward the atomic hypothesis according to which matter can be divided until a point after which only the atoms remain.

Recrystalization Lab Report Essay Example

Recrystalization Lab Report Essay Example Recrystalization Lab Report Paper Recrystalization Lab Report Paper An exothermic reaction started immediately with concomitant orientation of a brown precipitate of crude actinide. Ml of water and a magnetic stirring bar were added to stir the reaction mixture and the flask was heated on a magnetic stirring hot plate until all of the solid and oil were dissolved. The temperature of the reaction mixture at this point was close to ICC, the boiling point of water. A few millimeters of hot solution was removed from the flask with a disposable pipette and placed in a test tube. The test tube was set aside to cool and produce crystals. The color and melting point of the in batch of crystals were used to assess the effectiveness of activated carbon treatment of the main batch to remove the colored impurities (vide infra). The temperature of the main batch of the reaction mixture in the Erlenmeyer flask was brought down to 70-ICC, and approximately a pinch of activated carbon were added to the solution. The reaction mixture was carefully brought to boiling with efficient stirring, to prevent bumping over of the reaction mixture. The hot solution was filtered through a double layer of fluted filter paper arranged in a conical glass funnel, previous heated over a boiling water bath. To complete crystallization, the filtrate was cooled in an ice bath. The crystals were collected by suction filtration. The collected product was spread over a filter paper to dry until the next class period. Dried actinide showed melting point, 112-ICC, yield 2. Grams. The crystals from the mini batch that was not treated with charcoal were collected by suction filtration using a Hirsch funnel. These crystals had brown color and showed melting range of 106-ICC, yield 0. Egg. Percent Yield Calculations: Weight of aniline = 2. 0 g Molecular weight of aniline= 93 Molecular weight of actinide = 135 Theoretical Yield Actual Yield = 2. 03 g + 0. 01 g = 2. 04 g % Yield 100 70. 3% Yield Results and Discussion: In this experiment, aniline (liquid) was reacted with acetic anhydride (liquid) in water at room temperature to give an impure, tan colored solid. The solid was crystallized from water with the use of charcoal to give white flakes of actinide, melting point 112-ICC, actual yield 2. 4 grams. When charcoal was not used urine crystallization, the crystals remained an off-white color. The melting point of the mini batch of brown/tan crystals was 106-ICC. The overall reaction between aniline l, and acetic anhydride, II leading to the formation of actinide is shown below in the first equation. The mechanism of the reaction between the two reactants to produce the actinide is show n in the second equation. In equation 2, the curved arrows represent the flow of electrons during bond formation and bond cleavage. Observations: a. Reactants aniline and acetic anhydride were both insoluble in water, the action medium; however, when the reaction was swirled by hand, an exothermic reaction took place within minutes which produced the solid actinide. B. Acetic anhydride is a high energy molecule. C. Both aniline and water can react with acetic anhydride, but aniline reacts with acetic anhydride at a much faster rate to produce actinide. D. Charcoal was very effective in removing colored impurities from the impure batch of actinide. Questions: 1. The major purpose of crystallization is to purify a solid. . Water is nonflammable and nontoxic. . Used to remove small amounts of colored impurities. Activated carbon absorbs the polar compounds. 4. Because if we add more solvent, then we can vaporize it off. 5. Because because many organic compounds are not soluble in water because it is hydrophobic. These compounds are soluble in ethanol because of ethanols functional groups. The chemist can then add more water to the s olution because the organic compound is soluble in the ethanol. 6. We do not use Benzene and water because they do not dissolve with each other. Like dissolves like.

This an assignment regarding a retirement community in arizona named Essay

This an assignment regarding a retirement community in arizona named sun lake. It is a group projject below is my part - Essay Example This theory helps us understand the nature of targeted health behavior (Schmid 69). They will help understand the dynamic of the behavior and the effects of external influences. The following theories are helpful in health promotion. The main goals of health promotion are to reduce health risk and optimize health and productivity while lowering the health related costs. The work site health promotion creates to a culture that will foster motivation and overall health of individuals. Creativity plays an important role in health and well being. Creativity derives from the biological changes of human evolution that is needed for survival. The therapeutic benefits of creativity perform and active search that will deal with the occupational health promotion (White 37). This will lead to the development new models such as a contemporary health model that will help in improving health

Early American History - Abraham Lincoln Essay Example | Topics and Well Written Essays - 2000 words

Early American History - Abraham Lincoln - Essay Example The three-day bloodbath ended with a massive Confederate assault of Cemetery Ridge by Major General George Edward Pickett on the battle’s last day, July 3, 1863. Known as ‘Pickett’s Charge,’ the reckless action devastated the Confederate forces and caused General Robert E. Lee to offer his resignation. The enormous losses incurred by the Confederates at Gettysburg marked the beginning of the end for the South. The Union army won the battle but also incurred heavy losses causing Commander General George Meade to offer his resignation as well. While Lee was retained as commander of the South, Meade was replaced by an angered President Lincoln who appointed Ulysses S. Grant in Meade’s position. After the battle, the Southern troops limped back home while what remained of the Northern army stayed because of flooding in the area. At Gettysburg, many thousands of decomposing bodies littered the battlefield, many of which were buried in very shallow graves. According to a witness, â€Å"body parts stuck up here and there. Hogs rooted out the bodies and devoured them† (Wills, 1992 p. 21). To alleviate the gruesome situation, a national cemetery was planned so that the dead could be buried properly. The dedication of the cemetery was held before all the thousands of bodies could be buried, but it was hoped that a formal and somber ceremony would serve to change the horrific scene of butchery to a place of honor and one that displayed a more peaceful ambiance.

Issues in the Global Economy Essay Example | Topics and Well Written Essays - 2000 words

Issues in the Global Economy - Essay Example India is one of the fastest growing economies and moreover, globalisation in the Indian market has led to new opportunities with more challenges and responsibilities. Since the inception in the year 1995, India joined WTO for governance of international trade with augmented opportunities with the member countries and to challenge policies of other developing countries. Advancement in science and technology in the field of transportation and communication in recent years due to globalisation in the economy with more liberalised policies and on-going requirements made the entire world market as a local market for India along with facilitating it to think beyond its territories and trade goods and services across the border. However, trade in services is far different from trade in goods, in terms of inherent nature of both. Services or the commercial services are categorised as invisible, intangible, transience and non-storable. Nonetheless, all such characteristics are not applied in all the services simultaneously. Commercial services are the set of services that the member countries of WTO or the business organisations provide for others commercial applications. For example, hotel service can be ensured to be attainable where the customer wishes to stay it could be beyond there geographical location. Commercial services mainly include transportation, travel and other commercial services such as communication, telecommunication, construction, financial, insurance, computer services, and other personal services.

Concepts and Theories of Auditing

Concepts and Theories of Auditing Auditing has been present for years in different stage of development following the evolution of accounting. Starting since the epoch when the records were approved after a public reading, to the era when governments officials were measured by their honesty. Followed by the times of the industrial revolution were the ownership of companies started separating from management; when owners required more protection of their investments increasing the use of auditors, consequently; to the times were an auditor was always searching for frauds or errors (Whittington Pany, 2004, p. 7) and then to ascertain the actual financial condition and earnings of an enterprise (Montgomery, 1913, p. 9). However, the acceptance of auditing as an academic discipline is not old and just after the development of different concepts and techniques within the audit model such as the use of sampling, the study of the internal control environment, and the risk assessment, is when more focus to the theoretical and conceptual framework of auditing it is been devoted. Andrew Sayer (1992) discussed the concept of theories in social science from the perspective of theory as an ordering-framework (p. 50), indicating that theory allows the use of the observed data and their relationships to predict and explain empirical events. Additionally Cooper and Schindler (1998) define theory as a set of systematically interrelated concepts, definitions, and propositions that are advanced to explain and predict phenomena (facts) (p. 47). Another concept is expressed by Singleton and Straits (2005) explaining theory as a set of interconnected propositions (p. 19). The success in the explanations or predictions of any phenomena depends on the level that the theory holds and do not fails fitting in the situation, and the challenge is to perfect the process of matching theory and fact (Cooper and Schindler (1998). Different authors have started the development of the audit theory such as Mautz and Sharaf (1961) with their publication titled The Philosophy of Auditing; also Tom Lee (1986) with his approach in the book Company Auditing, and later David Flint (1988) with his book Philosophy and principles of auditing (as cited in Moizer, 1989). The auditing analysis in this demonstration will be framed on the postulates proposed by David Flint (1988) as a foundation for the theory of auditing. Flint (1988) stated that there is a matter of public accountability demanding an independent audit for its demonstration with clear definition and intention, based on evidence that only skilled auditors gather, measure it, and compare it against the standards, which generates economic or social benefit (as cited in Moizer, 1989). Following are the seven postulates or assumptions stated by Flint (1988): There is a relationship of accountability or a situation of public accountability. Accountability cannot be demonstrated without an audit. An audit requires independence and freedom. The subject matter of audit is susceptible to verification by evidence. Auditors are skilled judges who are able to measure and compare actual performance against standards of accountability. The meaning, significance, and intention of statements to be audited must be clear. An audit produces an economic or social benefit. (Flink, 1989) Whenever an economic relationship exists one of the parties owe a duty of an acceptable accountability, consequently audits are voluntary, imposed for the health of the relationship. There are also audit related to the interest of the public in matters of the society institutions. As expressed by Whittington and Pany (2004) dependable information is essential to the very existence of our society (p. 1). They explained the social need for audit and professionals who can attest that the reported information is fair respect to the reality for purpose of allocating resources for the production of services and goods based on reliable financial information (p. 1). Normally the financial and economic aspects of the related subject matter are complex, not physically accessible, or have the level of significance that necessary demand an audit to accept the accountability. No all investors or stakeholders of an entity understand the complexity of the business and financial environment, or are near to the place were their resources are to oversee for accountability. The credibility of the information is important and the preferable form of obtaining credible information to rely on is by using independent auditors to perform an audit. That reduce the business risk that relates to the permanence and profits of the company, and the information risk that the financial information used to make a decision is materially misstated (Whittington Pany, 2004, p. 6). Therefore, if the audit must add credibility it must be performed independently and without bias or prejudice. Audit is subject to verification and that is possible only if sufficient evidential matter of the audit is gathered. Additionally, some standards of accountability and performance need to be in place to easy the auditors measurement. Therefore, the parties involved must agree on their acceptable standards. The auditing community has set some professional guidance as a form of general accepted practiced standards. For an audit to add value to the financial information, the purpose of the information should be clear, and the findings effectively communicated. The audit should be performed only when its benefits weigh more than the costs. As a consequence auditors should be aware of the cost of collecting evidence especially in situation were the risk is high. The practice of auditing auditors agree on an attest engagement in which they issue or does issue an examination, a review, or an agreed-upon procedures report on subject matter or an assertion about subject matter that is the responsibility of another party (e.g., management) (Whittington Pany, 2004, p. 2). In an examination of financial statement, referred to as an audit the standards may be the Generally Accepted Accounting Principles (GAAP), and the auditors collect sufficient evidence to attest about how fair is the information in the financial statement respect to the GAAP. However, here are three types of audits: (a) audits of financial statements, (b) compliance audits, and (c) operational audits. Financial audits determine if the statements were prepared according with GAAP. Compliance audit verifies if the company had complies with law, regulations or polices and procedures. Finally, operational audits review the effectiveness and efficiency of particular unit of an organization (Whittington Pany, 2004, p. 11). Relative to the public accounting standards, the American Institute of Certified Public Accountants (AICPA) has developed the framework for the general accepted auditing standards (GAAS), which are the fundamentals principles of independent auditing in the U. S. The framework is divided in three major areas that are summarized as follow: General standards. A professional possessing adequate technical training and proficiency, independent in mental attitude and free from bias and with professional care planning and performing diligently, perform the audit. Standards of field work. The audit should be adequate planned and the staff properly supervised. Auditor should acquire sufficient understanding of the internal control environment to be able to determine the weak areas, and gather sufficient competent evidence to support their conclusions. Standards of reporting. The final report should state if the statements are consistent with GAAP and if necessary indicate those circumstances departing from GAAP, include adequate informative disclosure, and includes the opinion of the auditors about the financial statements. Likewise, the AICPA has issued a series of auditing standards on auditing procedure, auditing and accounting guides, and auditing statements of position, to help auditor in the fulfillment of their responsibility of detecting misstatement (Whittington Pany, 2004, pp. 34-35). Auditing involve a serious processes that expose auditors to a different situations in which they need to exercise professional ethics. Those moral principles and values leading decisions and actions of the profession of auditing are provided by the AICPA in the Code of Professional Conduct, and by the Institute of Internal Auditors (IIA) Code of Ethics. Normally auditors are involved in a decision process of ethical dimension. CPAs decisions during performing their duties can affect thousands of investors and their resources; therefore, they need to measure the implication of their decisions. Additionally, as Whittington and Pany (2004) indicated, what is considered unethical in a particular society is not specifically prohibited (p. 11), giving relevance and support to the need for the establishment of those principles and values in the accounting and auditing profession. The public accounting, as well as the rest of professions, has the following characteristics: (a) their responsibility to serve the public with independence and due care with fairness and free from bias. (b) Involves a complex body of knowledge that includes different authoritative pronouncements of standards and principles governing the profession and the financial reports due to the need of technical competency. (c) Has establishes some standard of admission to the profession that each CPA is required to meet. In addition (d), need public confidence to be successful (Whittington Pany, 2004, pp. 61-62). The AICPA leads public accountants to recognize their responsibility to the public in general, to their clients, and to the profession. The section one of the code of conduct describes the organization and CPAs principles of responsibilities, public interest, integrity, objectivity and independence, due care, and scope and nature of services. The section two depicts the institutes rules that are compounded by the following: independence, integrity and objectivity, general standards, compliance with standards, accounting principles, confidential client information, contingent fees, acts discreditable, advertising and other forms of solicitation, commissions and referral fees, and form of organization and name (Whittington Pany, 2004, pp. 63-83). Similarly, the IIA has their own code of ethics divided in three main sections, an introductory section, principles, and rules of conduct. Their principles apply to the profession and practice of the internal auditing, and include integrity, objectivity confidentiality, and competency. The IIA rules on conduct include integrity, objectivity, confidentiality, and competency (Whittington Pany, 2004, pp. 83-84). The IIA is the organization that provides the standards for the professional practice of internal auditing. As it can be deduced from the previous summaries, both institutes the IACPA and the IIA require high level of self-discipline and commitment to a honorable professional behavior, integrating similar principles of integrity, objectivity, and competence. Their rules differ in the fact that internal auditors perform internally; public accountants attest on the financial statements to the company as outsiders performing professionally to honor the public trust. However, the concept of independence is common to both ramification of auditing because it refers to the ability to maintain and objective and impartial mental attitude (Whittington Pany, 2004, p. 66), and without of conflict of interest. After the previous review of the auditing theory and how CPAs support it with a professional framework that includes principles, ethical codes, and general accepted standards for the auditing practice, the following section depicts a discussion of audit procedures as well as an introduction of important concepts that are fundamental part of the theory of auditing and the auditing practice. The Audit Procedures The ultimate product after the performance of an audit is the issuance of a report indicating if the financial statements audited comply with GAAP. Sufficient evidence must support the audit report and such evidence is gathered and documented by exercising rigorous procedures that, among other important goals, help the auditors in assessing the risk of misstatement. According to Whittington and Pany (2004), audit procedures involve: (a) the understanding of the client, the business, and industry to use it in assessing risks; (b) the understanding of the internal control environment; (c) the design and performance of controls testing to assess how effective the controls are in preventing or detecting material misstatements; and (d) the design and performance of substantive procedures that include analytical procedures, direct testing of transactions and ending balances (pp. 138-139). Because the internal control is the focus of interest for this demonstration, a separate section will discuss it. The substantive procedures include analytical procedures, the testing of transactions, and the testing of the ending balances on the statements. Analytical procedures consist of an analysis and evaluation of the information present in the financial statements, and a review of the relationship between financial and nonfinancial information. The assumption behind the analytical procedures is that the relationship and trend of the financial information is expected to follow the historical data and projections of the business and in contrary situation evidence must be obtained to support the reasonability of the changes (Whittington Pany, 2004, p. 141). Different techniques are use during the analytical procedures. From simple verification of a number to complicated mathematical models, such the comparison of cumulative expenses and revenues with prior years to find significant differences, the use of multiple regression model to estimate revenues by using economic and industry data, and ratio analysis and its comparison with other businesses in the same industry (Whittington Pany, 2004 (p. 141). The testing procedures seek to prove the occurrence and correct recognition of transactions, and prove of existence and misstatements on what the ending balances represent. The substantive testing procedures are performed as an interim mode before year-end, and then after the business year-end. The level of risk established by the auditors during the overall business assessment guides the extent of the substantive audit procedures. The greater the risk of material misstatement the greater the needed extent of substantive procedures (Whittington Pany, 2004, p. 139), but always keeping under evaluation the cost-benefit relation of increasing the procedures to perform. Among the most common test performed in an audit process, Whittington and Pany (2004) summarized the following: Accounting System: Comparison-Agreeing amounts from different internal records. Documentary evidence: Tracing-Establishing the completeness of transaction processing by following a transaction forward through the accounting records. Vouching-Establishing the existence or occurrence of recorded transactions by following a transaction back to supporting documents forms a subsequent processing step. Inspection-Reading or point-by-point review of a document or record (the terms examine, review, read, and scan are used to describe the inspection technique). Reconciliation-Establishing agreement between two sets of independently maintained but related records. Third-party representation: Confirmation and evaluating a response from a debtor, creditor, or other party in reply to a request for information about a particular item affecting the financial statements. Physical evidence: Physical examination-viewing physical evidence of an asset. Observation-viewing a client activity. Computations: Reperformance-repeating a client activity. This may include operations such as footing (providing the total of a vertical column of figures); cross footing (proving the total of a horizontal row of figures); and extending (re-computing by multiplication). Data interrelationships: Analytical procedures-Evaluation of financial information made by a study of expected relationships among financial and nonfinancial data. Client representations: Inquires-questions directed toward appropriate client personnel. According to Whittington and Pany (2004), auditors also collect evidence from some subjective areas such as the accounting estimates, the fair market value measurement and disclosures, and transactions with related parties (pp. 146-148). After the development of audit procedures auditors test for existence or occurrence to search for misstatements and completeness searching for understatement, from transactions start to finish, and they test the accounting system from source documents to journals to ledgers. (Whittington Pany, 2004, p. 195). The audit program includes two main parts, the assessment of the effectiveness of the client internal controls, and substantive testing. Normally the system portion of an audit program is divided by cycle such as revenue, purchasing and payments, production, payroll, investing, and financing (Whittington Pany, 2004, p. 196). Audit Risk The risk concept is use in different disciplines for different purposes. A simple definition of the concept is that: risk is the level of exposure to the chance that some event happens. The event might be beneficial or prejudicial, or might have subsequent implications to other situations or process. Therefore, in business there is a risk of losing money, a risk of fraud, and a risk of misstatement the financial information. As consequence, business and individuals manage risk and the level of exposure to specific risk according to their judgment. The audit process involves the management of risk in different areas with the goal to reduce it to the minimum level possible. Whittington and Pany (2004) introduced some of the risks concepts such as: business risk, the risk associated with a companys survival and profitability (p. 6). Information risk, the risk that the information used to assess business risk is not accurate (p. 6). Audit risk, the risk that the auditors may unknowingly fail to appropriately modify the opinion on financial statements that are materially misstated (p. 35). Inherent risk, the possibility of a material misstatement of an assertion before considering the clients internal control (p.128). Control risk, the risk that a material misstatement will not be prevented or detected on a timely basis by the clients internal control (p. 129) Detection risk, the risk that the auditors will fail to detect the misstatement with their audit procedures (p. 129). Within the audit risk, auditors assess the risk level of occurrence of the different form of misstatement of financial statement, such as errors, fraud, and illegal acts. In measuring audit risk auditors use the following model: AR = IR x CR x DR Where: AR = Audit risk, IR = Inherent risk, CR = Control risk, and DR = Detection risk. (Whittington Pany, 2004, p. 130) Additionally, because the auditors are expose to some legal responsibility and are subject to be sued by any clients stakeholder, they have to take in consideration the reputation of the management, financial strength, and other financial rating to assess the overall risk or engagement risk of the association with that particular business (Whittington Pany, 2004, p. 174). The process of planning the audit involves the understanding of the client and its environment, an overall audit strategy, and the risk assessment of financial statements material misstatement. Therefore, auditors seek to understand the nature of the client and accounting polices, the industry, regulations and external factors affecting the client, the clients objectives, strategies, and related business risk, how the client measure and review performance, and the internal control environment. (Whittington Pany, 2004, pp. 179-180). Consequently, auditors use different sources to obtain the client overall understanding. That includes electronic research tools, visit to different plant or location of the client, and some analytical procedures. (Whittington Pany, 2004, pp. 181-183). A Companys internal control consists of the policies and procedures established to provide reasonable assurance that the objectives of the company will be achieved; including the clients internal control, they could identify areas of strength as well as of weakness. The stronger the internal control, the less testing of financial statement account balances required by the auditors. For any significant account or any phase of financial operation in which controls were weak, the auditors expanded the nature and extent of their tests of the account balance. With the increased reliance on sampling and internal control, professional standards began to emphasize limitations on auditors ability to detect fraud. The profession recognized that audits designed to discover fraud would be too costly. Good internal control and surety bonds were recognized as better fraud protection techniques than audits. (Whittington Pany, 2004, p. 8) The assessment of inherent risk involves considering the likelihood that material misstatement in financial statement will result, and each risk related to the management assertions. At this stage, auditors identify what it is not correct or the significant risk by area and based on that assessment they adjust their approach, modifying the nature, timing, and extent of the audit procedures (Whittington Pany, 2004, pp. 188-189). Audit Evidence Evidence is all data and information gathered by the auditors to support auditors conclusions. The importance of the evidence is that audit risk is reduced by gathering audit evidence (Whittington Pany, 2004, p. 127) and when the risk is high more evidence is necessary as well as the increasing the coverage of audit procedures. According to Whittington and Pany (2004), evidence need to be collected for each financial statement assertion sufficiently to support their opinion. As issued in the Statement of Auditing Standard (SAS) 31 about evidential matter, the financial statement assertions are the following: Existence or occurrence-assets, liabilities, and owners equity reflected in the financial statements exist; the recorded transactions have occurred. Completeness-all transactions, assets, liabilities, and owners equity that should be presented in the financial statements are included. Rights and obligations-the client has rights to assets and obligation to pay liabilities that are included in the financial statements. Valuation or allocation-assets, liabilities, owners equity, revenues, and expenses are presented at amounts that are determined in accordance with generally accepted accounting principles. Presentation and disclosure-accounts are described and classified in the financial statements in accordance with generally accepted accounting principles, and all material disclosures are provides. (Whittington Pany, 2004, p. 174) The above assertions are the base for the risk assessment performed by auditors, and to determine misstatements possible to occur and consequently decide the audit procedure to exercise. Guidelines are included in the SAS 31 regarding what sufficient competent evidence is, which relates to the quantity of evidence auditors should collect. The competence of the evidence is determined by the combined condition of relevant and valid. That means that it most related to the assertion, and that it is dependent on the circumstance in which it is obtained. The reliability or validity of the evidence increase when is received from independent sources, when is produced by an effective internal control, gathered directly by the auditor, is documented, obtained from original documents, and when is received from more than one source (Whittington Pany, 2004, p. 132). Different types of audit evidence is obtained by the auditors such as accounting information system, internal and external documentary evidence, third-party representations such as confirmations, reports, and lawyers letters; physical evidence such as fixed assets and inventory, computations re-performance, data interrelationships of financial and nonfinancial information, and client representations oral and in writing (Whittington Pany, 2004, pp. 131-137). An important supporting evidence of the audit report and conclusions is the audit documentation, which is required by the SAS 96 for the auditors understanding and review of the audit work, the nature of audit work performed, and to show the agreement between the records and the financial statements. The working papers have some important functions: (a) are the best way to assign and coordinate the auditing work, (b) help audit managers and partners in the supervision and reviewing or the work of assistants, (c) support the audit reports, (d) documents the auditors compliance with GAAS, and (d) assist in the conduction of future audit to the client (Whittington Pany, 2004, pp. 148-150). The working papers are confidential and unrestricted documentation owned by the auditors, principally because they represent the major factor to use in case of negligence charges. Part of the working paper are the administrative working papers, the working trial balance, separate schedules, adjusting journal entries and supporting schedules, and analysis of ledgers accounts such as a reconciliation, computational working paper, corroborating documents. They are filed in two major groups, permanent file, and current files (Whittington Pany, 2004, pp. 151-158). Audit Sampling As a large-scale corporate grow rapidly auditors began to sample selected transactions, rather than study all transactions. Auditors and business managers gradually came to accept the proposition that careful examination of relatively few selected transactions would give a cost-effective, reliable indication of the accuracy of other similar transactions (Whittington Pany, 2004, p. 8). As explained before, auditors need sufficient and competent evidence to support their conclusions, but because business grows involving high volume of economic events and transactions, they need to rely in sampling testing. Audit sampling can be statistical or no statistical, involves the selection of a sample from a group of items and the use of the sample characteristics presuming that the auditors can draw inferences about the whole population. (Whittington Pany, 2004, p. 309). From the previous sampling introduction, we have the sample risk that is the risk that the auditors conclusion based on a sample might be different if they examine the whole population. According to Whittington and Pany (2004) sampling risk is reduced by increasing the size of the sample (p. 309) or by auditing the whole population. Auditors use statistical and no statistical sampling to perform a random selection, which involve that every item in the population has an equal chance of being selected for inclusion in the sample. Different techniques are used such as random number tables, random number generators, systematic selection, haphazard selection, block selection, and stratification (Whittington Pany, 2004, pp. 310-313). There is a sample risk for test of controls in which auditors face the risk of assessing control risk too high, which is related to efficiency, or too low based on the operating effectiveness of the control. The AICAP guide suggest the statistical sample sizes for tests of controls at 5 percent risk of assessing control risk too low, providing the following tolerable deviation rate per assessed level of control risk: for low 2 7%, for moderate 6 12 %, for slightly below the maximum 11 20%, and for maximum level of control risk they recommend to omit test (Whittington Pany, 2004, pp. 316-320). Besides sampling, auditors became aware of the importance of effective internal auditing. Following section presents a discussion about internal auditing. Internal Auditing The internal auditing developed rapidly during the decade of 1930s generating the foundation of the Institute of Internal Auditors (IIA), which is an organization with local chapter in the main cities worldwide. The IIA defines internal adducting as follows: An independent, objective assurance and consulting activity designed to add value and improve an organizations 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 process. (The Institute of Internal Auditors [IIA], 2008) Internal auditors are an important part of the internal control environment of entities, representing the highest level of control that measure and evaluate the effectiveness of other controls. Additionally to the financial controls, the internal auditors scope includes the evaluation and testing of control effectiveness, and other assurance and consulting services to the management. Some companies have focus on outsourcing the internal audit functions, which is also provided by CPA firms as an extended audit service and according to the AICPA guiding. However, opposition to the participation of accounting firms exist under the argument of possible conflicts of interest having then as part of the internal control when they also audit the company. The IIA have issued the standards for the practice of internal auditing with the following purpose: To delineate basic principles that represent the practice of internal auditing. Provide a framework for performing and promoting a broad range of value-added internal auditing. Establish the basis for the evaluation of internal audit performance. To foster improved organizational processes and operations. The auditing standards of the IIA includes two parts, the first is the attribute standards that state basic requirements for the practice of internal auditing. According with this attribute, organizations should define in a formal document or internal audit charter, the purpose, authority, and responsibility of the internal audit, and the nature of assurance and consulting services that the internal auditors will provide. Additionally, the chapter should include recognition of the definition of internal auditing, the code of ethics, and the auditing standards (IIA, 2008). The standards also state the independence and objectivity condition for internal auditors during the performance of their work. The need of freedom from conditions, bias, and subordination of judgment, or conflict of interest that impairs their ability to perform objectively, is rigorously presented in the standards. Additionally, the competencies, knowledge, and skills that an auditor must possess are described as well as the due professional care requirement for the performance of the engagement as important elements of the IIA standards. Finally, the attribute standards set requirements for continuing professional development and quality assurance for the internal audit activity (IIA, 2008). The second part of the IIA standards covers the Concepts and Theories of Auditing Concepts and Theories of Auditing Auditing has been present for years in different stage of development following the evolution of accounting. Starting since the epoch when the records were approved after a public reading, to the era when governments officials were measured by their honesty. Followed by the times of the industrial revolution were the ownership of companies started separating from management; when owners required more protection of their investments increasing the use of auditors, consequently; to the times were an auditor was always searching for frauds or errors (Whittington Pany, 2004, p. 7) and then to ascertain the actual financial condition and earnings of an enterprise (Montgomery, 1913, p. 9). However, the acceptance of auditing as an academic discipline is not old and just after the development of different concepts and techniques within the audit model such as the use of sampling, the study of the internal control environment, and the risk assessment, is when more focus to the theoretical and conceptual framework of auditing it is been devoted. Andrew Sayer (1992) discussed the concept of theories in social science from the perspective of theory as an ordering-framework (p. 50), indicating that theory allows the use of the observed data and their relationships to predict and explain empirical events. Additionally Cooper and Schindler (1998) define theory as a set of systematically interrelated concepts, definitions, and propositions that are advanced to explain and predict phenomena (facts) (p. 47). Another concept is expressed by Singleton and Straits (2005) explaining theory as a set of interconnected propositions (p. 19). The success in the explanations or predictions of any phenomena depends on the level that the theory holds and do not fails fitting in the situation, and the challenge is to perfect the process of matching theory and fact (Cooper and Schindler (1998). Different authors have started the development of the audit theory such as Mautz and Sharaf (1961) with their publication titled The Philosophy of Auditing; also Tom Lee (1986) with his approach in the book Company Auditing, and later David Flint (1988) with his book Philosophy and principles of auditing (as cited in Moizer, 1989). The auditing analysis in this demonstration will be framed on the postulates proposed by David Flint (1988) as a foundation for the theory of auditing. Flint (1988) stated that there is a matter of public accountability demanding an independent audit for its demonstration with clear definition and intention, based on evidence that only skilled auditors gather, measure it, and compare it against the standards, which generates economic or social benefit (as cited in Moizer, 1989). Following are the seven postulates or assumptions stated by Flint (1988): There is a relationship of accountability or a situation of public accountability. Accountability cannot be demonstrated without an audit. An audit requires independence and freedom. The subject matter of audit is susceptible to verification by evidence. Auditors are skilled judges who are able to measure and compare actual performance against standards of accountability. The meaning, significance, and intention of statements to be audited must be clear. An audit produces an economic or social benefit. (Flink, 1989) Whenever an economic relationship exists one of the parties owe a duty of an acceptable accountability, consequently audits are voluntary, imposed for the health of the relationship. There are also audit related to the interest of the public in matters of the society institutions. As expressed by Whittington and Pany (2004) dependable information is essential to the very existence of our society (p. 1). They explained the social need for audit and professionals who can attest that the reported information is fair respect to the reality for purpose of allocating resources for the production of services and goods based on reliable financial information (p. 1). Normally the financial and economic aspects of the related subject matter are complex, not physically accessible, or have the level of significance that necessary demand an audit to accept the accountability. No all investors or stakeholders of an entity understand the complexity of the business and financial environment, or are near to the place were their resources are to oversee for accountability. The credibility of the information is important and the preferable form of obtaining credible information to rely on is by using independent auditors to perform an audit. That reduce the business risk that relates to the permanence and profits of the company, and the information risk that the financial information used to make a decision is materially misstated (Whittington Pany, 2004, p. 6). Therefore, if the audit must add credibility it must be performed independently and without bias or prejudice. Audit is subject to verification and that is possible only if sufficient evidential matter of the audit is gathered. Additionally, some standards of accountability and performance need to be in place to easy the auditors measurement. Therefore, the parties involved must agree on their acceptable standards. The auditing community has set some professional guidance as a form of general accepted practiced standards. For an audit to add value to the financial information, the purpose of the information should be clear, and the findings effectively communicated. The audit should be performed only when its benefits weigh more than the costs. As a consequence auditors should be aware of the cost of collecting evidence especially in situation were the risk is high. The practice of auditing auditors agree on an attest engagement in which they issue or does issue an examination, a review, or an agreed-upon procedures report on subject matter or an assertion about subject matter that is the responsibility of another party (e.g., management) (Whittington Pany, 2004, p. 2). In an examination of financial statement, referred to as an audit the standards may be the Generally Accepted Accounting Principles (GAAP), and the auditors collect sufficient evidence to attest about how fair is the information in the financial statement respect to the GAAP. However, here are three types of audits: (a) audits of financial statements, (b) compliance audits, and (c) operational audits. Financial audits determine if the statements were prepared according with GAAP. Compliance audit verifies if the company had complies with law, regulations or polices and procedures. Finally, operational audits review the effectiveness and efficiency of particular unit of an organization (Whittington Pany, 2004, p. 11). Relative to the public accounting standards, the American Institute of Certified Public Accountants (AICPA) has developed the framework for the general accepted auditing standards (GAAS), which are the fundamentals principles of independent auditing in the U. S. The framework is divided in three major areas that are summarized as follow: General standards. A professional possessing adequate technical training and proficiency, independent in mental attitude and free from bias and with professional care planning and performing diligently, perform the audit. Standards of field work. The audit should be adequate planned and the staff properly supervised. Auditor should acquire sufficient understanding of the internal control environment to be able to determine the weak areas, and gather sufficient competent evidence to support their conclusions. Standards of reporting. The final report should state if the statements are consistent with GAAP and if necessary indicate those circumstances departing from GAAP, include adequate informative disclosure, and includes the opinion of the auditors about the financial statements. Likewise, the AICPA has issued a series of auditing standards on auditing procedure, auditing and accounting guides, and auditing statements of position, to help auditor in the fulfillment of their responsibility of detecting misstatement (Whittington Pany, 2004, pp. 34-35). Auditing involve a serious processes that expose auditors to a different situations in which they need to exercise professional ethics. Those moral principles and values leading decisions and actions of the profession of auditing are provided by the AICPA in the Code of Professional Conduct, and by the Institute of Internal Auditors (IIA) Code of Ethics. Normally auditors are involved in a decision process of ethical dimension. CPAs decisions during performing their duties can affect thousands of investors and their resources; therefore, they need to measure the implication of their decisions. Additionally, as Whittington and Pany (2004) indicated, what is considered unethical in a particular society is not specifically prohibited (p. 11), giving relevance and support to the need for the establishment of those principles and values in the accounting and auditing profession. The public accounting, as well as the rest of professions, has the following characteristics: (a) their responsibility to serve the public with independence and due care with fairness and free from bias. (b) Involves a complex body of knowledge that includes different authoritative pronouncements of standards and principles governing the profession and the financial reports due to the need of technical competency. (c) Has establishes some standard of admission to the profession that each CPA is required to meet. In addition (d), need public confidence to be successful (Whittington Pany, 2004, pp. 61-62). The AICPA leads public accountants to recognize their responsibility to the public in general, to their clients, and to the profession. The section one of the code of conduct describes the organization and CPAs principles of responsibilities, public interest, integrity, objectivity and independence, due care, and scope and nature of services. The section two depicts the institutes rules that are compounded by the following: independence, integrity and objectivity, general standards, compliance with standards, accounting principles, confidential client information, contingent fees, acts discreditable, advertising and other forms of solicitation, commissions and referral fees, and form of organization and name (Whittington Pany, 2004, pp. 63-83). Similarly, the IIA has their own code of ethics divided in three main sections, an introductory section, principles, and rules of conduct. Their principles apply to the profession and practice of the internal auditing, and include integrity, objectivity confidentiality, and competency. The IIA rules on conduct include integrity, objectivity, confidentiality, and competency (Whittington Pany, 2004, pp. 83-84). The IIA is the organization that provides the standards for the professional practice of internal auditing. As it can be deduced from the previous summaries, both institutes the IACPA and the IIA require high level of self-discipline and commitment to a honorable professional behavior, integrating similar principles of integrity, objectivity, and competence. Their rules differ in the fact that internal auditors perform internally; public accountants attest on the financial statements to the company as outsiders performing professionally to honor the public trust. However, the concept of independence is common to both ramification of auditing because it refers to the ability to maintain and objective and impartial mental attitude (Whittington Pany, 2004, p. 66), and without of conflict of interest. After the previous review of the auditing theory and how CPAs support it with a professional framework that includes principles, ethical codes, and general accepted standards for the auditing practice, the following section depicts a discussion of audit procedures as well as an introduction of important concepts that are fundamental part of the theory of auditing and the auditing practice. The Audit Procedures The ultimate product after the performance of an audit is the issuance of a report indicating if the financial statements audited comply with GAAP. Sufficient evidence must support the audit report and such evidence is gathered and documented by exercising rigorous procedures that, among other important goals, help the auditors in assessing the risk of misstatement. According to Whittington and Pany (2004), audit procedures involve: (a) the understanding of the client, the business, and industry to use it in assessing risks; (b) the understanding of the internal control environment; (c) the design and performance of controls testing to assess how effective the controls are in preventing or detecting material misstatements; and (d) the design and performance of substantive procedures that include analytical procedures, direct testing of transactions and ending balances (pp. 138-139). Because the internal control is the focus of interest for this demonstration, a separate section will discuss it. The substantive procedures include analytical procedures, the testing of transactions, and the testing of the ending balances on the statements. Analytical procedures consist of an analysis and evaluation of the information present in the financial statements, and a review of the relationship between financial and nonfinancial information. The assumption behind the analytical procedures is that the relationship and trend of the financial information is expected to follow the historical data and projections of the business and in contrary situation evidence must be obtained to support the reasonability of the changes (Whittington Pany, 2004, p. 141). Different techniques are use during the analytical procedures. From simple verification of a number to complicated mathematical models, such the comparison of cumulative expenses and revenues with prior years to find significant differences, the use of multiple regression model to estimate revenues by using economic and industry data, and ratio analysis and its comparison with other businesses in the same industry (Whittington Pany, 2004 (p. 141). The testing procedures seek to prove the occurrence and correct recognition of transactions, and prove of existence and misstatements on what the ending balances represent. The substantive testing procedures are performed as an interim mode before year-end, and then after the business year-end. The level of risk established by the auditors during the overall business assessment guides the extent of the substantive audit procedures. The greater the risk of material misstatement the greater the needed extent of substantive procedures (Whittington Pany, 2004, p. 139), but always keeping under evaluation the cost-benefit relation of increasing the procedures to perform. Among the most common test performed in an audit process, Whittington and Pany (2004) summarized the following: Accounting System: Comparison-Agreeing amounts from different internal records. Documentary evidence: Tracing-Establishing the completeness of transaction processing by following a transaction forward through the accounting records. Vouching-Establishing the existence or occurrence of recorded transactions by following a transaction back to supporting documents forms a subsequent processing step. Inspection-Reading or point-by-point review of a document or record (the terms examine, review, read, and scan are used to describe the inspection technique). Reconciliation-Establishing agreement between two sets of independently maintained but related records. Third-party representation: Confirmation and evaluating a response from a debtor, creditor, or other party in reply to a request for information about a particular item affecting the financial statements. Physical evidence: Physical examination-viewing physical evidence of an asset. Observation-viewing a client activity. Computations: Reperformance-repeating a client activity. This may include operations such as footing (providing the total of a vertical column of figures); cross footing (proving the total of a horizontal row of figures); and extending (re-computing by multiplication). Data interrelationships: Analytical procedures-Evaluation of financial information made by a study of expected relationships among financial and nonfinancial data. Client representations: Inquires-questions directed toward appropriate client personnel. According to Whittington and Pany (2004), auditors also collect evidence from some subjective areas such as the accounting estimates, the fair market value measurement and disclosures, and transactions with related parties (pp. 146-148). After the development of audit procedures auditors test for existence or occurrence to search for misstatements and completeness searching for understatement, from transactions start to finish, and they test the accounting system from source documents to journals to ledgers. (Whittington Pany, 2004, p. 195). The audit program includes two main parts, the assessment of the effectiveness of the client internal controls, and substantive testing. Normally the system portion of an audit program is divided by cycle such as revenue, purchasing and payments, production, payroll, investing, and financing (Whittington Pany, 2004, p. 196). Audit Risk The risk concept is use in different disciplines for different purposes. A simple definition of the concept is that: risk is the level of exposure to the chance that some event happens. The event might be beneficial or prejudicial, or might have subsequent implications to other situations or process. Therefore, in business there is a risk of losing money, a risk of fraud, and a risk of misstatement the financial information. As consequence, business and individuals manage risk and the level of exposure to specific risk according to their judgment. The audit process involves the management of risk in different areas with the goal to reduce it to the minimum level possible. Whittington and Pany (2004) introduced some of the risks concepts such as: business risk, the risk associated with a companys survival and profitability (p. 6). Information risk, the risk that the information used to assess business risk is not accurate (p. 6). Audit risk, the risk that the auditors may unknowingly fail to appropriately modify the opinion on financial statements that are materially misstated (p. 35). Inherent risk, the possibility of a material misstatement of an assertion before considering the clients internal control (p.128). Control risk, the risk that a material misstatement will not be prevented or detected on a timely basis by the clients internal control (p. 129) Detection risk, the risk that the auditors will fail to detect the misstatement with their audit procedures (p. 129). Within the audit risk, auditors assess the risk level of occurrence of the different form of misstatement of financial statement, such as errors, fraud, and illegal acts. In measuring audit risk auditors use the following model: AR = IR x CR x DR Where: AR = Audit risk, IR = Inherent risk, CR = Control risk, and DR = Detection risk. (Whittington Pany, 2004, p. 130) Additionally, because the auditors are expose to some legal responsibility and are subject to be sued by any clients stakeholder, they have to take in consideration the reputation of the management, financial strength, and other financial rating to assess the overall risk or engagement risk of the association with that particular business (Whittington Pany, 2004, p. 174). The process of planning the audit involves the understanding of the client and its environment, an overall audit strategy, and the risk assessment of financial statements material misstatement. Therefore, auditors seek to understand the nature of the client and accounting polices, the industry, regulations and external factors affecting the client, the clients objectives, strategies, and related business risk, how the client measure and review performance, and the internal control environment. (Whittington Pany, 2004, pp. 179-180). Consequently, auditors use different sources to obtain the client overall understanding. That includes electronic research tools, visit to different plant or location of the client, and some analytical procedures. (Whittington Pany, 2004, pp. 181-183). A Companys internal control consists of the policies and procedures established to provide reasonable assurance that the objectives of the company will be achieved; including the clients internal control, they could identify areas of strength as well as of weakness. The stronger the internal control, the less testing of financial statement account balances required by the auditors. For any significant account or any phase of financial operation in which controls were weak, the auditors expanded the nature and extent of their tests of the account balance. With the increased reliance on sampling and internal control, professional standards began to emphasize limitations on auditors ability to detect fraud. The profession recognized that audits designed to discover fraud would be too costly. Good internal control and surety bonds were recognized as better fraud protection techniques than audits. (Whittington Pany, 2004, p. 8) The assessment of inherent risk involves considering the likelihood that material misstatement in financial statement will result, and each risk related to the management assertions. At this stage, auditors identify what it is not correct or the significant risk by area and based on that assessment they adjust their approach, modifying the nature, timing, and extent of the audit procedures (Whittington Pany, 2004, pp. 188-189). Audit Evidence Evidence is all data and information gathered by the auditors to support auditors conclusions. The importance of the evidence is that audit risk is reduced by gathering audit evidence (Whittington Pany, 2004, p. 127) and when the risk is high more evidence is necessary as well as the increasing the coverage of audit procedures. According to Whittington and Pany (2004), evidence need to be collected for each financial statement assertion sufficiently to support their opinion. As issued in the Statement of Auditing Standard (SAS) 31 about evidential matter, the financial statement assertions are the following: Existence or occurrence-assets, liabilities, and owners equity reflected in the financial statements exist; the recorded transactions have occurred. Completeness-all transactions, assets, liabilities, and owners equity that should be presented in the financial statements are included. Rights and obligations-the client has rights to assets and obligation to pay liabilities that are included in the financial statements. Valuation or allocation-assets, liabilities, owners equity, revenues, and expenses are presented at amounts that are determined in accordance with generally accepted accounting principles. Presentation and disclosure-accounts are described and classified in the financial statements in accordance with generally accepted accounting principles, and all material disclosures are provides. (Whittington Pany, 2004, p. 174) The above assertions are the base for the risk assessment performed by auditors, and to determine misstatements possible to occur and consequently decide the audit procedure to exercise. Guidelines are included in the SAS 31 regarding what sufficient competent evidence is, which relates to the quantity of evidence auditors should collect. The competence of the evidence is determined by the combined condition of relevant and valid. That means that it most related to the assertion, and that it is dependent on the circumstance in which it is obtained. The reliability or validity of the evidence increase when is received from independent sources, when is produced by an effective internal control, gathered directly by the auditor, is documented, obtained from original documents, and when is received from more than one source (Whittington Pany, 2004, p. 132). Different types of audit evidence is obtained by the auditors such as accounting information system, internal and external documentary evidence, third-party representations such as confirmations, reports, and lawyers letters; physical evidence such as fixed assets and inventory, computations re-performance, data interrelationships of financial and nonfinancial information, and client representations oral and in writing (Whittington Pany, 2004, pp. 131-137). An important supporting evidence of the audit report and conclusions is the audit documentation, which is required by the SAS 96 for the auditors understanding and review of the audit work, the nature of audit work performed, and to show the agreement between the records and the financial statements. The working papers have some important functions: (a) are the best way to assign and coordinate the auditing work, (b) help audit managers and partners in the supervision and reviewing or the work of assistants, (c) support the audit reports, (d) documents the auditors compliance with GAAS, and (d) assist in the conduction of future audit to the client (Whittington Pany, 2004, pp. 148-150). The working papers are confidential and unrestricted documentation owned by the auditors, principally because they represent the major factor to use in case of negligence charges. Part of the working paper are the administrative working papers, the working trial balance, separate schedules, adjusting journal entries and supporting schedules, and analysis of ledgers accounts such as a reconciliation, computational working paper, corroborating documents. They are filed in two major groups, permanent file, and current files (Whittington Pany, 2004, pp. 151-158). Audit Sampling As a large-scale corporate grow rapidly auditors began to sample selected transactions, rather than study all transactions. Auditors and business managers gradually came to accept the proposition that careful examination of relatively few selected transactions would give a cost-effective, reliable indication of the accuracy of other similar transactions (Whittington Pany, 2004, p. 8). As explained before, auditors need sufficient and competent evidence to support their conclusions, but because business grows involving high volume of economic events and transactions, they need to rely in sampling testing. Audit sampling can be statistical or no statistical, involves the selection of a sample from a group of items and the use of the sample characteristics presuming that the auditors can draw inferences about the whole population. (Whittington Pany, 2004, p. 309). From the previous sampling introduction, we have the sample risk that is the risk that the auditors conclusion based on a sample might be different if they examine the whole population. According to Whittington and Pany (2004) sampling risk is reduced by increasing the size of the sample (p. 309) or by auditing the whole population. Auditors use statistical and no statistical sampling to perform a random selection, which involve that every item in the population has an equal chance of being selected for inclusion in the sample. Different techniques are used such as random number tables, random number generators, systematic selection, haphazard selection, block selection, and stratification (Whittington Pany, 2004, pp. 310-313). There is a sample risk for test of controls in which auditors face the risk of assessing control risk too high, which is related to efficiency, or too low based on the operating effectiveness of the control. The AICAP guide suggest the statistical sample sizes for tests of controls at 5 percent risk of assessing control risk too low, providing the following tolerable deviation rate per assessed level of control risk: for low 2 7%, for moderate 6 12 %, for slightly below the maximum 11 20%, and for maximum level of control risk they recommend to omit test (Whittington Pany, 2004, pp. 316-320). Besides sampling, auditors became aware of the importance of effective internal auditing. Following section presents a discussion about internal auditing. Internal Auditing The internal auditing developed rapidly during the decade of 1930s generating the foundation of the Institute of Internal Auditors (IIA), which is an organization with local chapter in the main cities worldwide. The IIA defines internal adducting as follows: An independent, objective assurance and consulting activity designed to add value and improve an organizations 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 process. (The Institute of Internal Auditors [IIA], 2008) Internal auditors are an important part of the internal control environment of entities, representing the highest level of control that measure and evaluate the effectiveness of other controls. Additionally to the financial controls, the internal auditors scope includes the evaluation and testing of control effectiveness, and other assurance and consulting services to the management. Some companies have focus on outsourcing the internal audit functions, which is also provided by CPA firms as an extended audit service and according to the AICPA guiding. However, opposition to the participation of accounting firms exist under the argument of possible conflicts of interest having then as part of the internal control when they also audit the company. The IIA have issued the standards for the practice of internal auditing with the following purpose: To delineate basic principles that represent the practice of internal auditing. Provide a framework for performing and promoting a broad range of value-added internal auditing. Establish the basis for the evaluation of internal audit performance. To foster improved organizational processes and operations. The auditing standards of the IIA includes two parts, the first is the attribute standards that state basic requirements for the practice of internal auditing. According with this attribute, organizations should define in a formal document or internal audit charter, the purpose, authority, and responsibility of the internal audit, and the nature of assurance and consulting services that the internal auditors will provide. Additionally, the chapter should include recognition of the definition of internal auditing, the code of ethics, and the auditing standards (IIA, 2008). The standards also state the independence and objectivity condition for internal auditors during the performance of their work. The need of freedom from conditions, bias, and subordination of judgment, or conflict of interest that impairs their ability to perform objectively, is rigorously presented in the standards. Additionally, the competencies, knowledge, and skills that an auditor must possess are described as well as the due professional care requirement for the performance of the engagement as important elements of the IIA standards. Finally, the attribute standards set requirements for continuing professional development and quality assurance for the internal audit activity (IIA, 2008). The second part of the IIA standards covers the

Essay --

Surviving the drop of an atomic bomb and trying to live a normal life after such a tragic event, is the most difficult goal anyone can achieve. Hiroshima, by John Hershey takes us into the memories of six survivors that made it through the attack and how they managed to get their life back together. Forty years after the bombing many survivors were still haunted by the horrifying event, but as time went on they were willing to share their experiences and let the world know that they made were alive and survived. On August 6, 1945 the first atomic bomb to be dropped on a city destroyed Hiroshima, Japan and its people. Mr. Tanimoto, the pastor of the Hiroshima Methodist Church, was uninjured and with the help of Father Kleinsorge, a Jesuit priest, they managed to get people to safety at Asano Park a private estate on the outskirts of town. They consoled the wounded and also brought water for those who needed it from the river. Among those that were ill from the radiation of the bomb in Asano Park was Mrs. Hatsuyo Nakamura, a tailor’s widow, and her children. Miss Toshinki Sasaki, a young clerk, is suffering from a leg fracture and won’t be treated until weeks after the explosion. Dr. Masakazu Fuji, a physician, is unable to aid anyone else after the bombing due to his minor injuries when he fell into the river and was squeezed between two large timbers. On the other hand, Dr. Terufumi Sasaki, a young surgeon, remains the only uninjured doctor in the Red Cross Hospital and tend s to the wounded, unable to leave his spot and or get rest for months after the explosion. Weeks after the bombing Japan begin to rebuild its city, but a new terror strikes: radiation sickness. The victims of the radiation sickness, such as Mrs. Nakamura us... ...ever receive help from my people as well if I was ever in a situation similar to what happened to Hiroshima. In my opinion, I think that the book was intended for teens and adults because of the author’s great use of imagery and detail. Also I believe that to have a better understanding of why Hiroshima was bombed, we would need to have background knowledge of WWII and what Japan did to the United States to make us use the atomic bomb on their city. I think that the major theme in this book is the people of Hiroshima’s will to survive. This book shows how people react in a crisis and what they chose to do to rebuild their lives. It also demonstrates the human spirit and our will to live on even after we face so much death and disaster. Survival is a key that will help us get return to our normal lives, so that we will be able to achieve greater goals in the future.

Helping Young People Learn

Taking part in youth club activities has provided me a rich experience, which includes finding a way to help and teach the young. Whenever we visit a community, we make it a point to dress up casually so we can relate easily with people, and give them the idea that we have a lot in common. This allows them to feel comfortable to share their ideas and feelings with us, making us understand their situation more vividly. Most of the communities we visit are composed of poor families, so they normally expect us to give them food, clothing, and toys for the kids.Aside from the material things, part of our program also provides tutorial sessions for children to help in their studies, and give them an idea of how they can contribute to the family's financial resources. Particularly, I was assigned to tutor a group of young people about the age of thirteen. The teenagers were not classmates in school, but they belonged to only one level, thus their lessons were the same. Our regular session consisted of discussing topics in Science and Social Studies, and answering Math problems. 1.As we progressed with our tutorial sessions, we became close, and eventually, they shared with me their experiences in school and at home. I learned that one of them was suffering in class because of the family’s financial constraints. There were times when her parents did not have enough money to finance her projects in school, or provide her everyday meal allowance. Given this situation, I helped the child find other ways to do her projects. For example, when they were asked to make a calendar in their Art subject, I taught her how to use recyclable materials such as colored paper cups, old magazines, and empty snack foils.In the next project that she did, I noted that she used this kind of materials and accomplished the project on her own using other recycled resources. Based on this, I felt that the girl learned something from me regarding cost cutting when accomplishing school pr ojects. Teaching someone to be resourceful is important to enhance creativity as well. According to Vaune Ainsworth-Land (1982), there are four categories of a process and its product. The first category operates out of necessity. In my experience, we see that we were able to come up with a good output out of the need to make a project at a low cost.In Maslow’s, this category is a primary one, as it centralizes on the idea of materialistic need. The second category involves the analytic process. Referring back to our experience, the child found out that she could do a lot of things even without spending, and she would receive a better grade by recycling materials. In behaviorist theories, this explains the operant response in which the individual is rewarded for a good behavior. The third category involves synthesizing and innovation.As mentioned above, the child learned to accomplish projects using the same kind of material, thus she was able to apply her knowledge in other things. This behavior represents Koestler's bisociation, because the child was able to apply the learned concept to different aspects. The fourth category is â€Å"the ultimate form of relatedness,† (Ainsworth-Land, 1982) in which the person is seen to attain a â€Å"transformed consciousness. † Applying this to the situation, the child that we referred to would later attain this, when she continues to apply her knowledge into practical terms.Another student that I tutored had difficulty in solving word problems in Math. Based on his behavior, I recognized that his problem aroused from not having enough patience to comprehend items in problem solving. Apparently, reading problems confused and bored him the moment they appeared. To address this problem, I challenged him to imagine what was being described in one of their math problems, and illustrate what he understood in it. It showed that the boy understood the problem completely after illustrating it, and he was able to solve the problem after that.The theory of Situated Learning (1988) by J. Lave explains that a child can learn easily when the context and activity are based on his own experience. To help the child in problem solving, what I did was to situate him in the activity, and made him a part of the situation by asking him to illustrate based on his background of the problem. Particularly, I let him draw the situation and did not dictate what was conveyed. The activity made the child express himself better, which also led to motivate him to come up with the correct answer.Other theorists such as Brown, Collins & Duguid (1989) emphasized active perception over concepts and representation. Thus, by illustrating, the child gained an active perception of what was presented in the problem. The other boy that I handled had problems with his classmates who bullied him. Due to what his classmates did to him, he felt reluctant to go to school, and pretended to be sick at times. During our sessio n, I asked him first what the other boys told him, and why they called him with nasty words. The boy said that the other boys called him names and wrote on his notebook.I felt the boy’s pain as he told me about the hostilities of his classmates, so right away, I informed his mother of the situation, and advised her to consult with the classroom adviser or the guidance counselor in the school. I believe that this should be handled by authorities in the school as other students were involved. Through reporting to the teacher and school counselor, the boys were reprimanded of their teasing, and my friend felt better. Later on, he felt more comfortable going to school because the other boys already stopped teasing him.A lot of teenagers undergo this stage when their peers bullied them for nothing. In these cases, the victim tries to keep the situation to himself because he is afraid to create a scenario in class, or is threatened by his peers. According to Maslow’s theory of Motivation and Personality (1954), a person is driven by both internal and external factors. In addition, one’s motivation is dominated by his specific needs. In the boy’s situation, we can identify his need for belongingness as the factor that made him dissatisfied with school.Because this need was not realized, the boy felt reluctant to go to school, thus the motivation to go to school was associated with his need for friends and companionship. When the need was addressed, the barrier to learning also collapsed. 2. Aside from tutoring students in their academic subjects, I also told them stories to teach values like friendship, honesty, and service to others. In one session, I told them a fable, in which a rabbit sacrificed for another animal. Having told the story, I challenged them to do something similar to what the main character did, and tell their stories next time.Amazingly, one of the children took my challenge seriously, and did what I told them. He narra ted to us how he helped a man he saw on the street by sharing him some food, and giving him medicine to heal the man’s wound. In telling this story, the boy expressed how it felt good to do such kindness, and how the man thanked him with a smile. He professed that he will do this again once he sees another person needing his help. Just like the character in the story, he said that the kindness he showed the man will go a long way because by helping, he brought hope to the man, and made him feel loved.The boy added that if other people would do the same, no man will by lying cold on the streets. The words the boy uttered reflected his own realization based on experience. Those words also reminded me of the Good Samaritan, who helped an ill man lying in the cold. The experience of the boy reminded all of us, especially me, of our responsibility to others, especially the needy. With such good Samaritans like the boy, we can see hope in the next generation. 3. The success of a te am depends on the performance of each member’s role.Applying Meredith Belbin’s (1981) Nine Roles in Team Management, I served as the â€Å"specialist† in the tutorial session for teenagers, teaching them how to use the Internet as a useful tool for research. Due to the limited number of computers, and my own hope of making them learn how to teach others, I initially taught only four students to access the Internet. In turn, these students taught their peers and served as the â€Å"company workers† who provided the work of teaching others in their community.In one week’s time, we were able to teach a total of forty-five children how to use the Internet in their assignment and advanced readings. As discussed by Tuckman (1965) in his Stages of Group Development, we exhausted the means to reach our common goal of attaining learning for the group. In addition, we also assessed individual performance by asking them to make a simple research on their topi c of interest. During the Performing stage, the â€Å"company workers† or those tasked to teach their peers experienced some problems in that their peers wanted to spend time visiting gaming sites.This somewhat forfeited the purpose of teaching them the use of the Internet for research purposes, but with close monitoring, the behavior was corrected right away. After the Performing stage, the core group was asked to evaluate what they accomplished in terms of their own roles during the training. Notably, the students felt very proud of being able to teach their peers, and looking at the outputs, they cherished memories of taking part in other’s learning. References Berguist, Carlisle. (n. d. ) A comparative view of creativity theories: Psychoanalytic, behavioristic, and humanistic.Retrieved January 2, 2008, from http://vantagequest. org/trees/comparative. htm Famous models: Stages of group development. (2001). Retrieved January 2, 2008, from http://www. chimaeraconsulti ng. com/tuckman. htm Gawel, Joseph E. (1997). Herzberg's theory of motivation and Maslow's hierarchy of needs. Washington, DC: ERIC Clearinghouse on Assessment and Evaluation, [ED421486]. Retrieved January 2, 2008, from http://chiron. valdosta. edu/whuitt/files/herzberg. html Manktelow, James. (2003). Belbin’s team roles. Retrieved January 2, 2008, from http://www. mindtools. com/pages/article/newLDR_83. htm