Sarbanes-Oxley Act - Free Essay Example

Implementing Sarbanes-Oxley within an Environment: Understanding the controls used to implement Sarbanes-Oxley within an environment Recent high-profile corporate scandals (Enron, WorldCom, Tyco and Arthur Andersen etc.) have shattered the trust, of shareholders, legislators and authorities, in major publicly traded companies and have raised concerns for the state of corporate governance, not only in the United States, but also in other countries of the world. The United Kingdom is not immune to the wave of business fraud, corporate scandals, legislation changes and corporate environment restrictions. With the filing of bankruptcies, the US government had taken immediate action to prevent fraud in the future by enacting the Sarbanes-Oxley Act of 2002 (SOX), administered by the Securities and Exchange Commission (SEC). Similar restrictions and legislations have also been adopted in the UK, in an attempt to curb fraudulent acts from proliferating to the other side of the Atlantic th rough multinational public companies trading in the UK. SOX is a legislation designed to eliminate financial fraud and misstatements by greedy executives, unethical corporate practices and non-transparent business transactions. While SOX has redefined the roles, responsibilities and expectations of the board of directors, internal and external auditors, it has also reformed the practices within organizations. At the heart of the enactment of SOX is the implementation of control to oversee senior management, to secure accurate financial reporting information. Two major requirements of SOX are disclosure of material events and contingent liabilities (Rasch 2005). For this purpose, the role of information technology security has become enhanced, as it is expected to ensure transparency in decision-making, reliability and integrity in the system of disclosure. Yet IT experts are of the view that IT has a vague role in making SOX effective. IT security in SOX context is limited to the extent of enhancing reliability and integrity in reporting, and it does not contribute towards prevention of fraud or unethical corporate behaviours. It cannot prevent senior management from engaging in financial misstatements; neither can it curb executives from over-arching organizational controls and processes. The questions that arise then are à ¢Ã¢â€š ¬Ã‹Å"what is the role of IT under SOX? What are the scope, narrative and control matrix for IT professionals within SOX environment? Are the frameworks for SOX implementation effective in achieving SOX objectives?à ¢Ã¢â€š ¬Ã¢â€ž ¢ Before the researcher attempts to answer these questions, a brief background to the emergence of SOX, and why it is needed, must be explored. The turn of the century saw a series of corporate scandals of companies such as Enron, WorldCom and Tyco etc. Their executives had been involved in unethical corporate practices that affected shareholders and stakeholders, alike. Enron and WorldCom filed for bankruptcies (which were followed suit by others) as a result of fraudulent accounting practices and executives greed. Not long before the issues surrounding Enron and WorldCom were resolved, Arthur Andersen, the auditing firm, was charged for malpractice, especially in non-disclosure of fraudulent financial transactions and reportage. At the time, not only the morals of corporate executives had come under scrutiny, but the gatekeepers of the same companies, namely the auditors, had also been questioned of their ethical conduct. The environment of corporate America had become scandalized. The public had become concerned and demanded immediate reforms for curbing more firms from engaging in similar practices. The demand for vigilant corporate governance, in the form of policies, as well as law, increased. The collusion of financial reporting fraud and audit fraud had led to the need for provisions that would keep tight control over accounting and auditing activities, and to mandate c ompliance procedures that require executive certification, independent audit, and provisions for binding organizations to securities regulations (Romano 2005). The onset of the election, as well as the anxious public, pressured Congress to pass a legislation to indict companies for fraud and to restate the status of the American economy. The result had been the enactment of the Sarbanes-Oxley Act of 2002. The Act, according to Rasch (2005), imposes significant accounting and control requirements on U.S. publicly owned companies (and probably on foreign companies which are either traded on U.S. exchanges or which make up a significant part of a U.S. companys financial reporting). SOX addresses the Enron scandal by establishing controls that would require the need for paper trails of audit activities; it mandates auditor independence; it enhances corporate responsibility; it requires executive accountability; and, more importantly, it establishes control systems by setting a series of compliance policies (Rasch 2005). Control refers to processes, in business or IT environment, whereby, internal controls over financial information generation, access, collection, storage, processes, transmission and usage are governed by a set of guidance. To formalize, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) provides guidelines for financial reporting processes and financial information recording, storage and access. Similarly, for IT auditors relevant guidelines, COBIT (Control Objectives for Information and Related Technologies), had been formed to provide an open standard established by the IT Governance Institute (ITGI), and the Information Systems Audit and Control Association. In the UK, this type of internal controls have been taken up by the IT Infrastructure Library (ITIL), published by the Office of Government Commerce (Rasch 2005). The basic premise for adopting the SOX standard (in the UK or otherwise) for internal controls over IT infrastructure, is to ensure no repetition of the American dilemma, should it occur among UK corporations. After the American scandals, the government and securities commission realize there is a great need for internal controls to emphasize disclosure, both in terms of material events and contingent liabilities, to prevent bottom-line impact. Moreover, SOX is primarily enacted for the purpose of setting standards for accurate financial reporting information. Since, in modern organizations, there is a great reliance on information technology for transfer, store, access and process information, this means IT and its systems have to be reliable and dependable, in order to gear for transparent transaction, certification and compliance. However, before one can fully establish IT responsible for effective SOX compliance, one needs to understand that accurate financial reporting entails processes and elements that do not necessarily have direct link to financial reportage. For example, decisions of board of directors, top company officials, as well as internal and external auditors, securities exchange authorities and so on (Tighter Sarbanes-Oxley Called For 2007), may not necessarily link with IT. Similarly, processes of risk assessment, control activities, monitoring, information and communications form the basis for accurate financial reportage. IT facilitates these activities, but may not be contingent for its accuracy. For these reasons, SOX has established sets of compliance and controls for companies to follow (Caterpillar and Internal Controls 2007). Although, the details of these compliances do not identify IT responsible for controlling fraud per se, nevertheless, it does enhance the role of IT departments and professionals within companies as gatekeepers. For example, Section 404 requires checking of internal controls, which means the implementation of COSO Framework is necessary. In Chans (2004) work, the author outlines that the Public Compa ny Accounting Oversight Board (PCAOB), which sets auditing standards under SOX, refers to IT as affecting companys internal control over financial reporting. She writes: Because systems process and system-generated entries are an integral part of financial reporting, general IT and application controls should be documented and evaluated based on a disclosure and management assessment framework that is compatible with business-process mapping, to enhance consistency and quality. By the same token, the IT environment must be reviewed, along with the overall control environment, for the organization. Simply put, IT governance is an essential component and contributor to financial governance. (Chan 2004). In this context, IT becomes the processing environment that holds many key controls critical for SOX compliance. However, before one can qualify an organization as SOX compliant, its IT control activities need to meet specific criteria. Chan (2004), for example, points to the follow ing assessment criteria: a. IT dependent business environment b. IT processes significant to business activities c. deficiency in IT solutions d. high risk due to computer operations e. organization processes, especially financial reports, dependent on computer processing. f. business based on enterprise-wide systems g. financial application systems used for transactions, interaction and recording of accounts h. dependence on IT processes for enterprise business end-to-end processes i. IT processes managed by third party outsource Apart from the above, the ITGI considers management of IT risks critical for IT governance and compliance. Risk, according to its report, exposes organizations to IT failures. IT related risks impact on business by exposing the business to operational crash, security breach or failed project. Technical complexity, dependence on service providers, limitation of reliable risk-monitoring information systems result in improper gov ernance and risks. Implementation of frameworks, such as COSO, develop readily usable enterprise risk management programmes. Moreover, they provides guidance and direction for overcoming risks, and implement corporate governance, new legislations, regulations and standards (ITGI 2005). Chan (2004) further notes that SOX compliance means reporting rise from the transaction level all the way to its final destination in the financial statements. Processes involved in dissemination of information related to it, depend on the manual and automated controls of the IT framework. For this reason, IT control weaknesses often result in poor compliance and accountability. IT controls, therefore, must be business-driven. More importantly, it must follow a standardized framework that separates common information from sensitive ones, to minimize risks, as well as promote harmonization, of IT, internal auditing, finance and business units. SOX does not require organizations to simply implement s tandard controls, but rather encourages organizations to assess and evaluate internal controls to devise efficient and least intrusive control information documentation, policies and methodologies (Chan 2004). Having said that, experts (Kendall 2007; Carter 2007; Roth 2007) are of the view that SOX compliance is still at its rudimentary stage as organizations in America and in other parts of the world are still grasping its compliance mandates. Kendall (2007), for example, cites organizations as still uncertain of an effective system of control over financial reporting. Provisions within SOX do not provide guidance for successful implementation of controls based on SOX mandates. As a result, companies are relying on their internal controls assessments and testing, to achieve control objectives relevant to SOX requirements, such as examination of risks, create IT risk inventory, reducing controls, consolidating controls, standardizing processes, monitoring changes and streamlining processes. Carter (2007) notes that CSA (control self-assessment) techniques are useful in identifying opportunities for improvement. The technique involves bringing together individuals from different business units of the organization, to gather information on company processes. The session encourages evaluation and redesigning of processes to provide accurate and timely documentation, financial and otherwise. Roth (2007) notes that the ERM (enterprise risk management) technique implies that SOX compliance does not necessarily result in prevention of fraud in the IT context. In fact, other frameworks are more effective in identifying, monitoring and assessing risks associated with IT systems and processes. As mentioned earlier, SOX does not really specify any framework for implementing internal controls. It merely mentions Internal Control and Integrated Framework. Internal control is just as ambiguous, as it means different things for different people. It is likely that misco mmunication may occur as a result of different expectations and perceptions of internal control for SOX compliance. For example, internal control, according to COSO, can be defined as, a process, effected by an entitys board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives (COSO 2004). However, for different organizations, the composition of these elements and processes may differ. Furthermore, according to Damianides (2005), SOX legislation has created a great need for business to have IT internal control in place, to ensure data reliability and maintenance of ethical activities. It requires processes to be aligned with the Acts Section 302 and 404. Section 302 entrusts the responsibility of financial statements certification and disclosures to CEOs (chief executive officers) and CFOs (chief financial officers), while Section 404 requires internal controls of financial reportage without actually outlin ing guidance or procedures for implementing them. Indeed, it has been the ITGI that has come up with the COSO international control framework for financial reporting. The COSO framework is based on the following objectives: Effectiveness and efficiency of operations Reliability of financial reporting Compliance with applicable laws and regulations Thus, internal control is a process, affected by people and expected to provide reasonable assurance and achievement of objectives of one or more overlapping categories (Damianides 2005). The COSO framework follows the Public Company Accounting Oversight Board (PCAOB) and addresses issues related to: * Segregating accounting duties. * Developing effective boards and audit committees. * Managing with wider spans of control. * Implementing sound information technology controls. * Documenting the design and operation of controls. (Rittenberg, Martens and Landes 2007). The COSO framework outlines principles and components for effective risk management processes as well, which is why it is often confused with the ERM (enterprise risk management). The implementation process of COSO involves identification, assessment, response and controls set up and aligned with its strategic plans. The framework emphasizes on enterprise risk management responsibilities and activities that would result in achieving organizational objectives. To ensure that management processes are in place and function according to SOX compliance, an integrated framework can be set up based on COSO guidance. It encourages identification of risk, assessment of companys strategies, and ways to invest in setting up an internal control framework such as investment in effective ERM, establishing effective technology controls and relate it with financial reporting. COSO implementation differs from other internal control framework, as it is broader and incorporates concepts from various risk management strategies, set up and t echniques. It requires external and internal control for financial reportage for SOX Section 404 compliance. As a result, not only the board of directors, but management executives, along with CFO and CIO, become part of the disciplines and procedures for establishing internal control framework (COSO 2004). On the other hand, non-compliance of COSO implementation may result adversely in terms of non-systematic approach for controls or incomplete controls set up, weak and inefficient control environment, which may result in inadequate processes and reportage (ITGI 2006). According to COSO (2004), ERM integrated framework significantly reduces risks for all types of industries, as this framework recognizes effective enterprise risk management processes and applies it in the context of strategic development. According to Ramos (2004), the COSO framework divides IT controls into computer controls and application specific controls. On the other hand, the ERM framework requires ongoing fe edback of information from throughout the company (COSO 2005) to support risk assessment. Similarly, the ITGI also developed COBIT (Control Objectives for Information and related Technology) to address the need for frameworks that address IT issues and provide guidance for IT professionals. COBIT involves provisions of information for achieving organizational objectives, IT processes and resources management. The framework provides a standardized guidance resource for structuring IT controls to comply with Section 404 of SOX (Damianides 2005). Thus, COBIT represents a collection of documents that provide guidance for IT governance, control and assurance. According to the ITGI (2006) report on COBIT, it is a framework for comparing with other frameworks, and provide guidance for process compliance and improvement. The role of IT is magnified under this framework as it addresses issues related to IT by mapping its activities to business drivers, and outlining risks of non-complianc e such as: à ¢Ã¢â€š ¬Ã‚ ¢ Misaligned IT services, divergence à ¢Ã¢â€š ¬Ã‚ ¢ Weak support of business goals due to misalignment à ¢Ã¢â€š ¬Ã‚ ¢ Wasted opportunities due to misalignment à ¢Ã¢â€š ¬Ã‚ ¢ Persistence of the perception of IT as a black box à ¢Ã¢â€š ¬Ã‚ ¢ Shortfall between managementà ¢Ã¢â€š ¬Ã¢â€ž ¢s measurements and expectations à ¢Ã¢â€š ¬Ã‚ ¢ Know-how tied to key individuals, not to the organisation à ¢Ã¢â€š ¬Ã‚ ¢ Excessive IT cost and overhead à ¢Ã¢â€š ¬Ã‚ ¢ Erroneous investment decisions and projections à ¢Ã¢â€š ¬Ã‚ ¢ Dissatisfaction of business users with IT services supplied (ITGI 2006). Under the COBIT framework, organizations must satisfy the quality and security requirements of their information systems for all assessments. The management has the principle role in optimizing IT resources through applications, infrastructure and personnel usage. The process involves entrusting responsibilities and objective achievements throug hout the organization, through an enterprise wide IT architecture. Unlike the COSO framework, COBIT provides guidance for good practice for domain processes within the framework, including specifying activities and executing processes. However, its main focus is on internal control, rather than merely on execution, as COBIT identifies control objectives for planning and organization; acquisition and implementation; delivery and support; and monitoring and evaluation to be integrated within the IT infrastructure. This ensures the internal control system is in place within the IT environment (ITGI 2006). In line with the above, ISO 17799 has also been established to measure security controls within an IT environment. ISO 17799 emerged as Information Security Code of Practice from the UKs Department of Trade and Industry and revised by the British Standards Institute in 1995. It underwent many changes before it adopted its present status. The document outlines a set of standards tha t covers organizational security, asset classification and control, personnel security, physical and environmental security, access control, system development and maintenance, business continuity management and compliance (ISO 27002 Central 2007). In addition to ISO 17799, a revised version BS7799-2 / ISO27001 in 2002 has been published to add specification for Information Security Management System (ISMS). This part takes into account of measure, monitor and control of security management (ISO 27002 Central 2007). ISO 17799 implementation involves organization of different areas of the business within its framework. For example, setting up of objectives to ensure business activities and processes are not disrupted by developing system access control of information, unauthorized access, network security, unauthorized computer access and ensure information security is in place for mobile computing. Furthermore, ISO 17799 also have provisions for system development and maintenance th at ensure operational systems, data application systems, confidentiality and integrity frameworks. Under the ISO 17799 framework, controls are defined through legal and business requirements, cost of implementation and potential impact of security breach (ITGI 2006). The ISO 17799 framework not only ensures compliance through security, but also extends external controls to avoid criminal or civil law, statutory, regulatory and contractual activities (ISO 27002 Central 2007). Overall, it is the organizations security, which is the main objective of ISO 17799. However, in terms of SOX compliance, this framework is limited as it focuses on IT control implementation exclusively (ISO 17799 and Computer Security News 2007). Even though it does not relate to SOX entirely, non-compliance exposes companies to risk of information disclosure, such as loss of confidence and trust; incomplete risk assessment; lack of security awareness within the organization, third party interaction and interfe rence in the organization; and flawed procedures (ITGI 2006). The ITIL is another framework based on a series of publications of eight books that outline best practice for IT service management. It has been established by the Central Computer and Telecommunication Agency (CCTA) (or British Office of Government Commerce) (ITGI 2006). ITIL defines service processes, quality, objective and implementation of control for IT organization. The books are guides for addressing effective IT function through operation and maintenance of existing systems; development of new systems, and adjustment of service delivery for evolving requirements of the business. The key concepts that ITIL addresses are holistic IT service management and customer orientation. The processes involve incident, problem, configuration, change, and release management, apart from best practices, such as service level management, financial management for IT services, capacity management, business continuity and availabi lity management Non-compliance results error-prone support processes (ITGI 2006). Despite the presence of these frameworks (and many others), there are no guarantees for financial reportage exposure to data risks. According to Brown and Nasuti (2005), these frameworks do not necessarily mean SOX compliance, as they are dependent on the companys ability to identify, choose and implement particular framework(s). They are of the view that the frameworks adopted contribute towards strategy, architecture and planning of IT processes and enables executives to manage, anticipate and assemble technologies and methodologies for continuously improving IT environment, but they do not help prevent fraud. SOX provisions are applicable not only in publicly traded companies, but also in internal control environment of private companies, though their processes may differ from firm to firm. The choice for adopting particular framework, thus, depends on the efficacy of IT infrastructure alignment with the business objectives, the challenges it poses to IT governance, systems development and competencies and change management initiatives. It also depends upon the implementation of risk management approaches and ways organizations identify success factors for implementation. SOX complexity does not end in the choice of framework or effects of non-compliance. SOX audit is an area that has raised major concerns among auditors. Auditors are responsible for bookkeeping, financial information systems, valuation services, investment services, legal services and actuarial services that are related to managerial functions and investment activities. Yet SOX provisions, according to Tackett, Wolf and Claypool (2006), prohibit consulting activities by independent auditors. The restriction includes management assessment and attestation on effectiveness. The basic premise for setting these restrictive provisions is to curb independent auditors from assisting management in establishing i nternal controls for management processes, delegation and responsibilities. SOX compliance, though, allows for corrective feedback, testing of activities, and assistance in approval of processes, it does not provide interference from independent auditors. As a result, SOX audit provisions mandate self-audit by non-audit consulting service providers. It also mandates auditors to provide one report on financial statements, and 3 relating to ICOFR (internal controls over financial reporting), so as to ensure reports are independent and may contain unqualified opinion over internal control of financial reportage. SOX enactment has demonstrated that there is a great need for improving corporate responsibility and restore investor confidence in the US public companies. The setbacks by corporate scandals have intensified the need to establish regulations that would apply strict rules for accountability, disclosure and reporting (ITGI 2004). The emphasis on Section 404 requires senior ma nagement and business owners to reconsider their present internal control structure. As compliance to SOX means redesign of internal control structure, where IT plays a critical role nowadays, for financial reporting processes, organizations are gradually appreciating the mandates outlined by SOX. However, for the majority, there is still a gap which SOX has not addressed: ITà ¢Ã¢â€š ¬Ã¢â€ž ¢s role in SOX. Since SOX has not clearly identify IT control as part of SOX compliance, nevertheless, IT has become an apparent vital internal control, as without IT systems, data and infrastructure components financial reporting would have been incomplete. This distinction leads the researcher to understand that IT has the critical role of laying the foundation for internal control for SOX compliance. This is inherent in the fact that modern organizations use information technology and their system for establishing control over financial reporting. IT internal control is synonymous with gate k eeping and, in essence, meets the requirements of SOX. Given the above rationale and background, the researcher proposes research in the following contexts: What are the scope, narrative and control matrix for IT professionals within SOX environment? Are the frameworks for SOX implementation effective in achieving SOX objectives? How can organizations identify, choose, create and implement a control matrix that is congruent with SOX compliance keeping ITs role in mind. And lastly, how can organizations enhance the role of IT internal control in SOX compliance? The researcher understands that there is a critical link between SOX compliance and IT, as it has been emphasized by the various frameworks recommended by SOX. Even though SOX does not specify which frameworks to choose, the researcher assumes that current frameworks established by ITGI, CCTA and ISO are the ones accepted by the law, organizations and professionals. The researcher also assumes that SOX co mpliance has become a mandate, rather than an option. In the research that ensues, the researcher shall assume that organizations that adopt SOX compliance have defined IT infrastructures and are keen on building upon IT internal control, conducive to transparent, accurate and reliable financial information. However, these assumptions place certain limitations in the research. They exclude organizations, which may not have adopted IT infrastructure for financial reporting, such as small private enterprises, which are not required by law to disclose financial information to the public. They also limit the study to organizations that are not affected by SOX, for example, foreign firms that do not rely on IT systems for financial reporting and are not affected by US laws. Nevertheless, the researcher is of the view that IT internal control is not only a SOX compliance mandate currently, but also a requirement for successful organizations. It is important for organizations to have in ternal control in place, regardless of SOX compliance, in order to remain competitive in business. For these reasons, the researcher shall bypass the limitations and assume that organizations, whether large or small, require SOX internal control frameworks for compliance. The purpose of the research is to explore SOX in the context of IT internal control frameworks. As outlined in the above literature this is critical for SOX compliance as well as for laying the foundation for IT infrastructure building. Thus, the research shall be relevant to legislative officials and SOX compliant interpreters who need to understand the gap, if any, for compliance. Moreover, it is relevant for IT professionals who are involved in exploring, establishing and aligning IT control within the SOX context. They would find the study enumerative in understanding IT relevance under SOX as well as how they could better its objectives. For student researchers, the study may act as a platform for furtherin g research in the areas of IT internal control matrix, frameworks creation and competitive advantage through SOX compliance, which shall be touched upon briefly. Academicians shall find the research enumerative as it explores various options for SOX internal control frameworks through a study of dimensions in implementation. The choice for research methodology largely depends upon the concepts being explored. The validity of the choice of research methodology also depends on the issues rationale adopted for discussing the topic. In the course of the research conducted for the proposal the researcher has found that understanding SOX compliance may require a theoretical exploration and at the same time measurement for its effectiveness and efficacy. In this context, the researcher may adopt a quantitative or qualitative approach. Quantitative approach refers to quantitative measures based on primary observations and empirical findings (Stenbacka 2001). On the other hand, a theoreti cal exploration requires a qualitative approach. Qualitative research involves extensive research based on concepts, theories and ideas studied by other experts before the researcher can reach to his/her own conclusions (Sykes 1991). This is not all; research approach choice also depends on reasoning. Critical thinking requires that one understands the rationale behind the results acquired. Rationale choice can be categorized into inductive or deductive. Deductive reasoning refers to a process of generalization before narrowing it down to the research problem or issue. Alternatively, inductive reasoning refers to inquiries that is based on specific problem or issue, and explore it to establish generalizations. Whichever the rationale approach adopted the researcher must determine it in the context of its relevance to the research problem (Hyde 2000). In the context of the above proposal, the researcher shall aim to adopt a combination approach of quantitative and qualitative m ethods so as to comprehensively test the validity of the questions proposed. The combination of deductive and inductive reasoning on the other hand shall enable the researcher to understand the problem issue of SOX compliance within the IT environment dynamically. References Author not available (2007) Caterpillar and Internal Controls Sarbanes-Oxley UK. Online accessed on 22 June 2007 from: https://www.sarbanesoxleyuk.co.uk/asarbanesoxleyuka366306.htm Author not available (2007) Tighter Sarbanes-Oxley Called For Sarbanes-Oxley UK. Online accessed on 22 June 2007 from: https://www.sarbanesoxleyuk.co.uk/asarbanesoxleyuka366211.htm Brown, W. and Nasuti, F. (2005) What ERP systems can tell us about Sarbanes-Oxley. Information Management Computer Security Vol. 13 No. 4, pp. 311-327 Carter, C. (2007) Compliance Through Self-assessment. The Internal Auditor 64 no. 2 pp. 69-72 Chan, S. (2004) Sarbanes-Oxley: the IT dimension: information technology can represent a key fa ctor in auditors assessment of financial reporting controls. Internal Auditor, February Issue. COBIT Mapping: Overview of International IT Guidance, 2nd Edition ITGI 2006. COSO (2005), à ¢Ã¢â€š ¬Ã…“FAQs, for COSOà ¢Ã¢â€š ¬Ã¢â€ž ¢s enterprise risk management à ¢Ã¢â€š ¬Ã¢â‚¬Å" integrated frameworkà ¢Ã¢â€š ¬Ã‚ , COSO. Online accessed on 22 June 2007 available at: www.coso.org/Publications/ERM/erm_faq.htm Damianides, M. (2005) Sarbanes-Oxley and IT Governance on IT Control and Compliance. Information System Management 77 Winter Issue. Fletcher, M. (2006) Five Domains of Information Technology Governance for Consideration by Boards of Directors. Capstone Report. Hyde, K. F. (2000), Recognising deductive processes in qualitative research. Qualitative Market Research: An International Journal, Volume: 3 Issue: 2 pp. 82 90 ISO 27002 Central (2007) The A-Z Guide for BS7799 AND ISO17799. ISO 27002 Central. ITGI (2000) Aligning COBIT ®, ITIL ® and ISO 17799 for Business Benefit. A Management Briefing from ITGI and OGC. ITGI (2004) IT Control Objectives for Sarbanes-Oxley: The Importance of IT in the Design, Implementation and Sustainability of internal Control Over Disclosure and Financial Reporting. ITGI. ITGI (2005) Information Risks: Whose Business Are They? IT Governance Institute Report. Kendall, K. (2007) Streamlining Sarbanes-Oxley Compliance. The Internal Auditor 64 no.1 pp. 38-42, 44 Patterson, E. R. and Smith, J. R. (2007) The Effects of Sarbanes-Oxley on Auditing and Internal Control Strength. The Accounting Review Vol. 82, No. 2. pp. 427-455. Ramos, M. (2004), How to Comply with Sarbanes-Oxley Section 404, Wiley, Hoboken, NJ. Rasch, M. (May 3, 2005) Sarbanes Oxley for IT security? Security Focus. The Register. Online accessed on 22 June 2007 from : https://www.theregister.co.uk/2005/05/03/sarbanes_oxley_for_it_security/ Risk Associates (2007) ISO 17799 and Computer Security News. Risk Associates. Online accessed on 22 June 2007 available at: https://www.computersecuritynow.com/index.htm Rittenberg, L. E., Martens, F. and Landes, C. E. (2007) Internal Control Guidance. Journal of Accountancy 203 no.3 pp. 46-7, 49-50 Romano, R. (2005) The Sarbanes-Oxley Act and the Making of Quack Corporate Governance. Yale Law Journal. Vol. 114. Issue: 7 pp. 1521+ Roth, J. (2007) MYTH vs. REALITY: Sarbanes-Oxley and ERM. The Internal Auditor 64 no. 2 pp. 55-60 Stenbacka, C. (2001) Qualitative Research Requires Quality Concepts of Its Own. Management Decision 39/7 pp. 551 Sykes, W. (1991) Taking stock. Journal of the Market Research Society, Vol. 33, No. 1, pp. 3 Tackett, J. A., Wolf, F. and Claypool, G. A. (2006) Internal control under Sarbanes-Oxley: a critical examination. Managerial Auditing Journal, Volume 21 Number 3 pp. 317-323

A Sense of Belonging Comes from Having Connections with...

A sense of belonging is an essential part of every individuals life. A sense of belonging can be created from having connections with people and places within a personal, cultural, historical and social context. The choice of where to belong and who to belong with changes peoples sense of belonging as time passes. The Poetry of Peter Skrzyneckis Immigrant Chronicle and Carson McCullerss novel , The member of the wedding demonstrates how a sense of belonging comes from having connections with people and places. The member of the wedding discuss the idea that we do not always choose the groups we belong to and sometimes individuals are cast into groups to which they feel little connection. The novel, the member of the†¦show more content†¦Feliks Skrzynecki explores the relationship between the poet and his father, and their contrasting experiences of belonging in a new land. The poem is written from the poets perspective of his father. In the first two stanzas he sees him from the perspective of a loving son and builds up a positive and respectful image of his father. The emotive word gentle suggests his fond attachment and admiration for his father who has raised him. This admiration was not apparent in his youth as Skrzynecki recognises that there were cultural barriers between them that hampered the father-son relationship. This poem explores Felikss sense not fully belonging to Australia and his sons growing detachment from their polish heritage. In many ways father and son gr ow to become strangers to each other, with individual attitudes towards belonging in an Australian context. As they share no common cultural background, the connection and sense of belonging to each other is not complete. Peter does not belong within the Polish culture, nor does he completely identify with Australian culture when he was a young boy and adolescent. 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His journey of finding his true identity as a member of the Australian culture, his home cultureRead MoreAnalysis Of Alistair Macleod s The Boat, And The Lost Salt Gift Of Blood 1122 Words   |   5 PagesIn Alistair MacLeod s collection of short stories, The Boat , The Return , and The Lost Salt Gift of Blood , MacLeod explores the connection between identity and belonging with nature. MacLeod, through the powerful landscape of Cape Breton, the weather, the winter seas, fishing, and the coal mines, provides a background to the human events and the drama to the stories. However, Cape Breton is more than just a landscape and becomes a strong character in its own right, providing a strongRead MoreThe Social Bond Theory Is One Of Many Theories Under The1092 Words   |  5 PagesControl theories take a different approach to crime than most other criminological theories. Instead of looking to solve the popular question of why people commit crimes, it looks to answer the question of why most people do not commit crimes. This theory believes criminal motivation is in fact not an individual trait, but instead a universal property. People aim to seek pleasure and without contro l, they will at all means. With that, there are two types of control a person can exhibit: personal and socialRead MoreNational Park : An Historical Point Of Interest For The Guringai And Darug Nations993 Words   |  4 PagesNational Park is a particularly important place of historical significance to Berowra’s indigenous and non-indigenous communities. The traditional owners of the land of the Berowra area are the Guringai and Darug people. (Australian Bureau of Statistics [ABS], 2013) published that there were 565 residents or around 0.4% of the total population living in the Hornsby Shire in 2011. This number had increased from 447 in the 2006 census (ABS, 2007). Some important places around the Berowra area are the MuogamarraRead MorePopulation 485 Essay1715 Words   |  7 Pagesdifferent themes throughout the book, I chose to focus my interpretation on the sense of belonging the author, Michael Perry, seems to crave all through the literature, and more specifically, d uring chapters one and seven. In chapter one, titled Jabowski’s Corner, he opens the door to his journey by bringing us to the small town of New Auburn, Wisconsin. This is the place he belongs. He introduces many of the people of New Auburn in every chapter, but I chose chapter seven because he describesRead MoreIt Is Our Humanity That Binds Us Inextricably1345 Words   |  6 Pagesunderstanding and a sense of belonging. As Dick Staub so adequately explains â€Å"Wholly unlike God we are nevertheless God’s image bearers. Wholly unlike God, we are like God in that we are free beings. Knowing that true love is chosen, not imposed, God gave humans the gift of freedom- freedom to choose either to glorify God, as creatures who honor their creator, or to usurp God’s rightful place, choosing to glorify ourselves the created ones.† The years have shown me that often people walk past the

Banning Tobacco Advertising Ban On The Public Health Of...

In February 6, 2001, the Government of India announce their plan to soon pass a bill banning Tobacco companies from displaying any source of advertising or sponsoring any public events. The advertising ban took effect from May 1, 2004. In October 2, 2005, the Government of India prohibited any new programs or movies from showing any actors or actresses smoking as it glorifies smoking and sends a bad message to its viewers. According to a CNN article written by Leo Juarez, some actors seem to support the smoking censorship but some film directors seem concerned that the ban might lead to other censorships in the future. India wasn t the first country to implement the ban on tobacco advertisements, other countries such as France, Belgium, Finland, and Norway had already banned tobacco advertisements from their countries. The French Constitutional Council said that their reason to implement the tobacco-advertising ban was in order to protect the public health of their people. By implementing such a ban, the Indian government might also be loosing money therefore the ban was meant to shelter their people from such a harmful and addictive drug. Indian Government banned not only the rights to advertise tobacco products but also the use of tobacco in public places. If young adults are less exposed to such a powerful drug they will be less likely to get tempted to try it themselves. â€Å"A 2003 World Health Organization report estimated that India is home to approximately 250 millionShow MoreRelatedA Government And A Tobacco Company1003 Words   |  5 Pagescontext of the situation. I believe that we a s people try to make the best choice for everyone. Therefore, I will discuss how a government and a tobacco company feel that they are justified in banning or opposing tobacco advertising in India. The government of India serves the people. When a product is produced that affects the health of the people the government is justified to take action. With Tobacco products India banned the advertising and sponsorship of sport and cultural eventsRead MoreBan On Tobacco Advertisements By The Government Of India864 Words   |  4 PagesBan on Tobacco Ads by the Government of India A Case Study 1. A summary of the arguments in favor of the ban on tobacco advertising. The arguments in favor of the government banning tobacco advertising generally begins with the belief that the government has the right to intervene in the best interest of its citizens. The banning of cocaine, which is generally seen as worldwide, is often used as an example of this. Public health is often the motive that is cited when countries such as Belgium andRead MoreIndias Ban on Tobacco664 Words   |  3 Pagesaddiction of marijuana and cocaine, tobacco is becoming more dangerous and damaging drug in the world. Due to its increasing effect in deteriorating health and death tolls on humans, it has become the main concern for many governments and forced them to act and take measures to minimize the damage caused by tobacco products. One typical example of these authorities is the Indian government. For this session of written assignment, I will analyze a case study of ban on tobacco Ads by Indian government. ByRead MoreBanning Of The Law Of India1326 Words   |  6 PagesBANNING TOBACCO IN INDIA A case study in ethics management SUMMARY In order to better understand the complexities and difficulties of ethical decisions in the context of organisational management, we will examine one such decision made by the Government of India in 2001. The decision was whether to approve a bill that would place a ban on all tobacco advertising, including the sponsorship of sports and cultural events (Ban on tobacco ads by the government of India, 2001). After looking at the argumentsRead MoreEthical Challenges Of Tobacco Advertisements1170 Words   |  5 PagesETHICAL CHALLENGES OF TOBACCO ADVERTISEMENTS 1 Ethical Challenges of Banning Indian Tobacco Advertisements Poitier Stringer University of the People ETHICAL CHALLENGES OF TOBACCO ADVERTISEMENTS 2 Ethical Challenges of Banning Indian Tobacco Advertisements The tobacco industry has long presented ethical challenges for governments that are tasked with looking after the public good. Tobacco producers have provided significant revenue for many economies, yet they specialize in the manufacturing and distributionRead MoreIndia s Government Should Ban Tobacco Advertisements900 Words   |  4 Pagesthe issue of tobacco advertising, and weigh the merit of each opposing viewpoint on whether or not India’s government should ban tobacco advertisements. 1. Those vouching for the ban of tobacco advertisements in India say that doing so is not unconstitutional, as it is meant to guard health of the general public. They also advocate that the state has the right to step in, when the general interest of its civilians may be at possible risk. Additionally, it was said that the ban would not hinderRead MoreBAN ON TOBACCO ADVERTISEMENT IN INDIA800 Words   |  4 PagesBAN ON TOBACCO ADVERTISEMENT IN INDIA In 2004 the government of India banned tobacco companies from advertising their products and sponsoring sports and cultural events. The objective was to discourage adolescents from consuming tobacco products as well as empower the government with the power to launch an anti tobacco program. . This issue created a serious problem in that it was both ethical and commercial, the government on one hand, believe it was its responsibility to protect the welfare ofRead MoreThe Case Ban On Tobacco Ads And Talks About The Conflict Of Interests Between Tobacco Producers And The Government Essay901 Words   |  4 Pagesa case study analysis that uses the case Ban on Tobacco Ads and talks about the conflict of interests between tobacco producers and the Government of India. In Feb 2001 the Government of India published the news on tabling a bill that bans Tobacco companies on advertising cigarettes and sponsoring the sports and other cultural events. (1) There are several arguments that support the Government’s decision: 1. Protection of people’s health. As World Health Organization states that the 3 million deathsRead MoreArgument On The Tobacco Advertising944 Words   |  4 Pages ARGUMENT ON THE TOBACCO ADVERTISING On Feb 6, 2001 Government of India (GOI) dropped a bombshell on the tobacco Industry when it announced that it would shortly table a bill banning Tobacco Companies from advertising their products and sponsoring sports and cultural events. The people that support the government plan on banning Tobacco Companies from advertising their product, believe state had the right to intervene in the overall interest of the citizens. They also cited the exampleRead MoreShould Tobacco Advertising Be Banned?897 Words   |  4 Pagesnon-governmental organization and other associations have been putting pressure on the government to ban cigarette production but these products contribution of these products to the national GDP cannot be neglected. As a result, of the huge sum, the government gets from these companies in the form of taxes it extremely difficult for the government ban the production of cigarettes but have instead resorted to banning advertisements of these products. Is the government doing enough as it claims it is doing

Prognostic Effect Of Rectal Cancer - 1017 Words

A report from American cancer society declared that reliable statistics on deaths from colon and rectal cancers separately are not available due to almost 40% of deaths from rectal cancer being misclassified as colon cancer on death certificates.2. Therefore, this systematic review and meta-analysis on prognostic specific miRNA expression in CRC is a crucial step in highlighting patient clinical outcome patterns which will inform clinical decision makers on CRC treatment and administration with regards to deregulated miRNA expression. Data for why stage 2 must be added METHODS This study aims to evaluate the prognostic effect of miRNA expression in stage II CRC patients. The research protocol follows the PRISMA-P (the Preferred Reporting†¦show more content†¦Google Scholar, though not a bibliographic database, will be used to improve the quality of the search results. Research lists of articles passing the initial screening process will also be used as auxiliary sources to improve the search strategy. Published research theses may also be used as viable data sources if novel or critical findings in regards to CRC and miRNA expression are reported. Study selection Primary screening will be based on the relevance of paper to the topic of the study. The screening will be performed individually by two authors blinded to each other’s results of selection, upon cursory examination of abstracts and titles of selected articles. All articles deemed to be suitable by either author will be included for further selection. The final selection will be based on the defined inclusion and exclusion criteria. The discrepancies that arise will be dealt with by deliberation and debate between the two authors. A third reviewer will be involved during this process to act as the final tie-breaker vote in case of the discussion arriving at a standstill. A diagrammatic representation detailing the selection process will be a part of the final systematic review and meta-analysis. Data extraction and management A standardised, Microsoft Excel mastersheet framework will be developed to record data extractedShow MoreRelatedSystematic Review Paper981 Words   |  4 Pagesdetection and treatment of colorectal cancer has seen marked improvements in recent years. However, it is still the third leading cause of cancer related death worldwide. Although there are studies reporting the significance of miRNAs in stage II colorectal cancer, there is, as of yet, no known comprehensive study utilizing collective data from multiple published studies. It is imperative that this knowledge gap of viable miRNA biomarkers in stage II colorectal cancer, be filled. Thus, this study willRead MoreThe Mantle Cell Lymphoma ( Mcl )1697 Words   |  7 Pageslymphoma are cancers that do not originate in white blood cells but rather elsewhere in the lymphatic system such as a lymph node, bone marrow, spleen, or thymus and are categorized into which cells it effects such as B-cell, T-cell and NK-cells (MD Cancer Center , 2015). B-cell lymphoma represents the majority of non-Hodgkin Lymphoma (85%) and of these Mantle Cell Lymphoma (MCL) represents about 5% of the type of B-cell lymphoma (American Cancer Society, 2015). According to the American Cancer SocietyRead MoreCase Study On BMI Levels1009 Words   |  5 Pagesdevelopment of various malignant diseases, including colorectal cancer, breast cancer and PC [7]. Conversely, the relationship between PC and obesity is still a matter of debate [8]. The findings reported in the present study that provide better prognosis were associated with BMI 25 kg/m2. In the multivariate analysis, serum AKP levels, serum albumin levels, visceral metastasis, and BMI 25 kg/m2 were reported as significant prognostic factors with cumulative survival probability in 10, 20 and 30Read MoreErc1 Lab Report1848 Words   |  8 Pageswhether MGMT and ERCC1 DNA methylation is diagnostic of human cancer rectum, we detected the frequency of MGMT and ERCC1 methylation in 50 serious of primary cancer rectum samples and 43 benign rectum tumors by MSP. MGMT and ERCC1 were methylated for 13.9% and 18.6% in the benign tissue and for 4.7% and 7% in the blood, respectively. On the contrary, a methylation-positive pattern of MGMT and ERCC1 was observed for 80% and 74% of cancer rectum tissues and for 58% and 60% of the blood, respectivelyRead MoreProper Prostrate Cancer Treatment Essay2063 Words   |  9 PagesBeing diagnosed with cancer has always been taken as a death sentence by a majority of the population. This can partly be contributed by the fact that most people do not understand clearly what cancer is. The way most reporters and some journalist have reviewed information relating to prostate cancer has been hazardous. Proper cancer treatment, especially prostate cancer in men is possible as reviewed in this article. The article is a citation from the referenced materials and sources in which

A Practical Apocalypse - 1894 Words

The purpose of this essay is to exegetically examine 1st Thessalonians 5:1-11. In this exercise I will seek to elucidate the intention of the author in writing as he has and to show how the specific subject matter of these verses interrelates with the major themes of the Epistle. That Paul is the author of 1st Thessalonians is almost undisputed. Green is in agreement with Wanamaker who comments, No contemporary scholars of repute seem to doubt the Pauline character of the letter. The position taken in this paper, consistent with the majority of scholarly opinion, is that the letter was written around AD 50-51 from Corinth on the occasion of Paul hearing Timothys report on the Thessalonian Church. Although Donfried comments that,†¦show more content†¦Christian faith produces hope where otherwise there would be none (cf 5:8) and faith in Christ changes the nature of grief itself. It is the presence of such faith and hope that distinguishes the believers from the nonbelievers who have no hope. Christian will grieve as they suffer loss but they should not be overcome by it. (4:14) as we will see this distinction between believers and unbelievers will be developed by Paul in chapter 5:4-6 At chapter 5:1 Marshall detects the introduction of a new subject and an answer to a further question the Thessalonians have asked. Green, surprisingly, reconstructs that question as when would the day of the Lord come? However there is no need to anticipate or reconstruct such a question. By using the phrase `you have no need for anything to be written to you Paul is taking the opportunity to further commend the believers, as he had already done when he used the same phrase at 4:9. The Thessalonians had learned well Pauls eschatology and were not asking him about `times and dates. Indeed their attention was very much focussed on more practical issues. If this was not the case then this response would be obtuse, as Wanamaker notes, Paul does not give an answer to the question of when. Verses 2-3 drawShow MoreRelatedCapturing the Reality of the Vietnam War in The Deer Hunter and Apocalypse Now1615 Words   |  7 PagesCapturing the Reality of the Vietnam War in The Deer Hunter and Apocalypse Now ‘The Deer Hunter’ and ‘Apocalypse Now’ are two films which deal, at a very personal level, with American involvement in the Vietnam War. Although the style and narrative of each film are quite different a strong theme of ‘journeys’ is what binds the two films together, perhaps more so than the theme of the Vietnam War itself. These are journeys of self-discovery and self-destruction and in theRead MoreThe Dark Side Of Zombies1714 Words   |  7 Pagestumbling through the gaps, their twisting bodies shuffling towards me. As their outstretched limbs searched for my flesh I was ripped away by the ring of a phone. The television had sucked me in once again. Casting me in the middle of the fictitious apocalypse. The concept of zombies has always been a welcomed thought to me but why? Why am I and other humans fascinated with the thought of this life threatening concept? These creatures are known by many names. The undead, zombies, even the popular tv showRead MoreThe Living Dead1185 Words   |  5 Pagesgreat way to destroy it. A different approach to killing a zombie would be to let it rot to death on its own. As long as the zombie is dead, it does not really matter how it is killed (James). The zombie apocalypse is a widely talked about subject in this world today. As everybody knows, the apocalypse takes place when there is an outbreak of zombies that try to end human life by turning every living human into one of them. The best thing to do is to prepare ahead of time. There are many items that canRead MoreThe Passage, Revelation 3 : 14-22 Essay1131 Words   |  5 Pageschurches, but this one. They were wealthy and arrogant. The genre of Revelation is an apocalypse . The adjective of apocalypse is used when describing either the literary genre or the worldview. As our book, The Lion and the Lamb , says the book of Revelation constitutes one of the unique books of the Bible because not only it represents the pinnacle of inspired Revelation but also because it is the only apocalypse book in the New Testament. Revelation has a literary masterpiece to help convey theRead MoreA Wonderful Monograph By Melissa Archer1758 Words   |  8 PagesIntroduction This is a wonderful monograph by Melissa Archer with a comprehensive study of the theme of â€Å"worship in the Apocalypse†. It illustrates various aspects of worship and the role of worship in the Apocalypse. The language of the book and different approaches to the theme are appreciated, because those are simple and clear to understand the theme. Summary of the book The context of the book is well organized. Archer divides her text into five chapters, and every chapter has an introductionRead MoreStylistic Analysis of Zombieland Essays1153 Words   |  5 Pagesa lot of stylistic choices were made. Especially the opening scene says a lot about the film and the characters. Mise-en-scene, cinematography, editing and sound shape the film’s effect on the viewer. The film begins in the middle of a zombie apocalypse. The first shot is unbalanced to prime our expectation that something will change position. The shot is of the American flag, which is focused while the background is unfocused which means it indicates that the flag is of importance. From the close-upRead MoreSuffering Of The Good Samaritan927 Words   |  4 Pagesconfinement in a foreign nation. In the New Testament, suffering is depicted in the life of Jesus, which recounts the suffering of the crucifixion, and in the Easter story. The suffering connected with punishment is additionally depicted in the Apocalypse of John where suffering at the setting of the Last Judgment is portrayed as the just compensation for sin and unlawful activity. Pope John Paul II wrote On the Christian Meaning of Human Suffering. This article focuses on the idea of redemptiveRead MoreGrow As An Author For Textbroker Essay793 Words   |  4 Pagesblogger and avid health nut. How did you hear about Textbroker? Through an online acquaintance. What is your favorite book or blog? Why? Two of my favorite books are The 7 Habits of Highly Effective People and The Peter Principle. I tend to like practical information you can apply to real-world problems. These both meet that criteria. What piece of advice would you give to a new Textbroker author? You need to be prepared to look things up on your own and figure out how stuff works independently.Read MoreDavid and Goiath: The Tale of Poetry738 Words   |  3 Pagesthousands of years; around 2,500 years ago Plato called for it to be banned for its lack of utility. Plato’s views on poetry were not wrong; looking at it from a purely practical point of view, poetry is not a necessity. It is incomparable to what society considers essential – medicine, technology, leadership. If there were an apocalypse in the future, and we could select only a few people to survive it, the poet would not stand a chance. And yet, this is not necessarily a bad thing. When something isRead MoreThe Ethics Of Stem Cell Research1365 Words   |  6 Pagescells can be converted into differentiated cells that create tissues and organs, (NIH). The use of stem cells could be used to treat cancers and birth defects that are a result of abnormal cell division and differentiation (NIH). There are many practical implications for the use of stem cells. By furthering stem cell research, scientists get a better understanding of genetic and molecular controls of these processes that could potentially yield to new treatment options as well as to how certain diseases

Why Were British Troops Sent Into Northern Ireland in 1969 free essay sample

These are viewed with opposing opinion by the two factions in a process known as street history. The word massacre to a Protestant springs up memories of the River Bann murders and the Catholic cruelty without a thought to Drogheda Wexford. Likewise, the same notion to a Catholic summons up images of Cromwell’s men slaughtering surrendering peasants. This raises hostility as they attempt to blame each other for their troubles. When James II (Catholic) was displaced from the English throne in 1689 he sought to recapture it with the help of Louis XIV (Catholic) of France. Their combined army ploughed through Ireland and looked set for victory. However, he was facing a formidable foe, in William of Orange (Protestant). Orange’s troops crushed James’ forces at the battle of the Boyne, disgracing Catholic pride. Even today it is not helped by the Orange Order march, which takes place each year to build Protestant pride, but unfortunately, in turn it reminds the Catholics of their failures. We will write a custom essay sample on Why Were British Troops Sent Into Northern Ireland in 1969? or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The battle of the Boyne spelt the introduction of the treaty of Limerick and Penal laws, which were harshly discriminative against Catholics. Tensions worsened amongst the two groups between 1845 and 1849 . A pestilence struck the potato crops and many poor Catholics couldn’t afford to feed themselves. They needed help from the British government, who at first gave minimal support, but then even that faltered. This progressed into more resentment and when the Catholics felt their plight was ignored, things escalated. They had nothing to their name and nothing to lose. This mindset caused a rise in Nationalism during the late 1800s and cases of violence increased greatly between the two groups. Most notably culminating in the Easter rising of 1916. The executions of the Catholic leaders of the Easter rising, by the British Government, effectively martyred these men and became a powerful recruiting image for the Catholic cause. In the medium term, (1921) partition seemed the only solution. The Anglo-Irish treaty split the country into Northern Ireland and Eire. This compromise appeased no-one. Extremists wanted Ireland to go entirely one way or the other, but some Catholics accepted it as a step towards freedom. This did however spark increased incidents of discrimination to both sides in either province. In recent years prejudices worsened. Catholics were being discriminated against in all walks of life, e. g. less job opportunities (the Harland and wolf shipyard employed 10,000 workers, of which 400 were Catholic) and gerrymandering was often used to divide Catholic votes, thus they couldn‘t even fight back through politics. With a biased police force favouring their religion it would often be the case that Catholics could get away literally with murder so long as they were in Eire and vice versa for Protestant in RUC territories. This led to a state of terror, in which no-one felt safe and it urged them to join in with extremist groups to try and prevent themselves becoming targets. Another short term factor in the arrival of the troops were the marches staged to highlight inequality that often descended into violence. Like many events in Irish history, they would then be seen in two different ways as the Catholics’ fault or as the Protestants’ doing and would no doubt become street history itself in years to come, as the only purpose it serves is to fuel the hatred. This was epitomised between 1968 and 1969, when a catholic march through Londonderry was savagely dealt with by the RUC. This was recognised by British PM, Wilson, who passed laws to prevent such discrimination, but after the press got a hold of these reforms the protestants felt hard done by, as they only ever showed Catholics suffering, thus the laws designed to reduce tensions actually added to them. Then, during a mass Catholic march to Londonderry riots broke out. On the third day loyalist mobs swarmed the marchers and fighting broke loose. It was later found that off duty members of the RUC were part of the mob and thus the Catholics couldn’t even have faith in their own police force. In conclusion, Catholic and Protestant resentment built over many years and it ended in a state of chaos during a seemingly peaceful march. The police were not a reliable enough source of authority to maintain control, thus in 1969 the British government had to send in troops to restore order. This comes with a hint of irony, as it was the British government’s earlier attempts at appeasement that caused so many problems. This is because, in my opinion at least, the partition caused far more problems than it solved. Practically no-one was happy with its outcome, it gave people more reasons to argue and finally, it paved the way for the chronic racism that was such a problem in Ireland in recent years.

Childhood Diabetes and the Lets Move Campaign free essay sample

Childhood Diabetes and The Lets Move Campaign Instructor:Megan Pope May 23, 2011 ? There is a lot of discussion on childhood obesity and childhood diabetes. How to prevent it, what causes it, and how to treat it. Some researchers and writers have gone as far to say that because society as a whole is getting lazier, that this is causing out children to get bigger and less active. A lot of these statements are correct, but there are also other factors; such as heredity, environmental, and autoimmune diseases. Even though some of these factors cannot be helped when it comes to the development of diabetes in children, doctors and experts agree that the best course of treatment and prevention is through proper diet and exercise. Because of this, there have been many different programs that have come out. One of the better ones to come out recently is the â€Å"Let’s Move† campaign that Michelle Obama has helped create and sponsor. We will write a custom essay sample on Childhood Diabetes and the Lets Move Campaign or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Through this program childhood obesity and childhood diabetes can be prevented. The â€Å"Let’s Move† program describes how to incorporate a balanced diet into the everyday lives of children. It also continues to encourage children to get up and be more active with their play time. There is a lot of talk on the news about how society, as a whole, has become less and less active over the past twenty to thirty years. With modern conveniences like television, gaming systems, video games, and even small things like cell phones and the I Pad, people have been spending less and less time outside and even less enjoying recreational activities. When decades ago, children and adults alike spent more time outside and time together. Childhood obesity has been described lately as an epidemic. That’s going a little far on the reaching scale. It is not an epidemic yet. But if something is not done soon it will be. Because the routines of family’s have changed drastically verses 30 years ago, the ways that a family puts a meal together has also changed. A lot of family’s now buy prepackaged meals and eat out a lot because of time constraints. With these changes people’s diets have lost a lot of the nutrients that is needed to help fuel their bodies like it should be. With our diets lacking important vitamins new diseases like diabetes have come to the highest levels they have ever been at. 4 in every 1,000 children are diabetic. Along with diet, exercising has not been one of the favorite activities among children. Kids now and days prefer to play their video games and play on the internet verses going outside and playing with their friends. With this inactivity that children have, they are gaining more weight and are getting more health problem earlier in life. Inactivity, poor diet, and unhealthy choices cannot be stood for. With the First Lady’s â€Å"Let’s Move† campaign children and their parents have been getting more and more education on the subject of obesity and diabetes. They are learning at young ages valuable life choices, like how to eat healthier and how to stay active. This is promoting a positive behavior that will benefit them in their entire life. Without these changes that can be taught to children, their futures are not at all healthy. If children learn now the importance of a healthy life style, that incudes proper diet and exercise, than obesity and diabetes will not be controlled but they preventable kind will be erased. The â€Å"Let’s Move† campaign was created with this idea in mind. Children do not deserve to be unhealthy. An educated child will make better life changing decisions. The best resource for the â€Å"Let’s Move† campaign is to go to their website, LetsMove. gov. It will give plenty of information and links that will help. The second best resource is The National Diabetes Education Program. They have a whole written article on what diabetes is, what types are there, how you get it, and treatment for it. This is a must read for any person wishing to continue to learn about diabetes as a whole. One other good place to start is the Center for Disease Control’s website. This site has plenty of links that will help. With the resources that have been listed above, anyone will and can be educated on this childhood obesity and childhood diabetes. This is an important topic because; if this isn’t handled at a young age adults will not live healthy lives. With help of the â€Å"Let’s Move† campaign the disease diabetes and obesity in children and adults can easily be controlled and eventually put an end to it. ? Refrences Overview of Diabetes in Children Adolescents. (n. d. ). Retrieved from http://ndep. nih. gov/media/Youth_FactSheet. pdf The Rise of Childhood Type 1 Diabetes in the 20th Century. (n. d. ). Retrieved from http://diabetes. diabetesjournals. org/content/51/12/3353. full Get Active. (n. d. ). Retrieved from http://www. letsmove. gov/get-active