Internal Audit free essay sample

This case presents the actual family-business dilemma and identities have been changed to protect family privacy. The author’s opinions do not necessarily reflect the views of the Malaysian Institute of Accountants and this case was written for academic purpose only and the author disclaims any legal responsibilities. This report will be discussed more details about the issues that arise in the company. Those issues are about the leadership, management and also accounting of the company. 1. What is the issue arise in the case of Delima? Identify the issue and make some recommendation. ISSUES |RECOMMENDATION | | | | |MANAGEMENT PLANNING | | | | | |Employment of staff | | | | | |The directors of the company, En. Zayed and Pn. Hashimah |The directors should employed qualified person to hold any | |employed a staff that has lower educational background who is |position even though they hired their family members to manage | |En. Salam and Pn. Balqis. Both of them only have seconda ry |the company. | |school background likewise En. Zayed and Pn. Hashimah. The directors also can make an interview before employed staff | |The directors also employed staffs who have no experience in |to manage the company in order to know their educational | |working. Cik Amy is young accounting graduate was employed to |background and working experience. | |manage financial of the company. | | | |Besides, the directors can hire temporary consultant to advise | |Improper organization chart |Cik Amy in perform her duties. | | | |The organisational chart was improperly drawn and too few | | |positions had been added to the chart. The chart does not | | |include distinct departments to show the organisation by |It should be properly drawn with distinct functional departments| |departmental functions. |to show distinct job description for each department and several| | |important positions should be added to ensure effective and | | |efficient control. | | | |ACCOUNTING PROBLEM | | | | | |Improper payroll system. The company paid their general workers in cash on weekly |The company should have a proper system in paying the salary for| |basis. |their general workers. It is better for the company to pay | | |salary to their staff by cheque or bank in through bank account. | |The salary of their workers not deducts Employee Provident | | |Fund (EPF) and Social Security Organization (SOCSO). The payment of the salary should pay on monthly basis so the | | |transaction can be record efficiently | | | | | | | |Lack of consistency of recording (MYOB) | | | | | |The program was not integrated which the data was not |The management should provide training or guide their staff to | |processed and generated automatically between several modules. |using the software | | | | |The document is not properly pre-numbered. | | | | | | | | | | |INTERNAL CONTROL SYSTEM | | | | | |Standard Operating Procedure (SOP) | | | | | |The company does not implement Standard Operating Procedure | | |(SOP) to make decisions . | | | |The company should implement SOP as a guideline for the staff or| | management itself in order to carrying out their work properly. | |Segregation of duties | | | | | |En. Zayed does not exercise his duties as properly as to | | |segregate management duties equally among the employees. |En Zayed should segregate Cik Amy’s workload to other personnel | | |according to the relevant job descriptions. For example, Account| | |payable and receivable should be assigned to the different | | |person. This is to ensure the work is able to complete on time. | | | | |Preparing the timesheet | | | |This is better for the company to implement a system that can | |The timesheet is manually prepared and recorded by the |record the time in and out of the attendance of the employees. |employee for their time in and out in the office. |For example, by using punch card, thumb print or eyes | | |recognition. So, the employee will punctual to come to the | | |office. | | |However, another way is by hiring additional employee to monitor| | |for the attendance and timesheet if the company unable to | | |implement the system due to the high cost. | | | | | | | | | |STRATEGIC PLANNING | | | | | |No business plan and budget | | | | | |No project budget and analysis prepared by individual. There must be someone planning a budget for the company to | | |ensure the company efficiently uses the limited res ources. | | | | | |The budget can be used to compare with the actual performance of| | |the company to know whether there is a variance between the | | |budgeted and the actual results. | | | |AUDITING PROBLEM | | | | | |Regulation and standards of the SDN BHD Company | | | | | |En. Zayed and Pn. Hashimah not understand the business | | |requirements when DESB was upgraded from Enterprise to Sdn. |Before deciding on converting the company to Sdn. Bhd. , the | |Bhd. Both of them actually lack of knowledge about the |directors should aware with the provision of the Companies Act, | |Companies Act, 1965. |1965. Both En. Zayed and Pn. Hashimah should know that private | | |company need to submit Audited Financial Statements every year | | |as the provision provided in the Companies Act, 1965. | 2. From the legal perspective, were they any abuses of power of the management and breach of fiduciary on the part of the directors? Yes. The issue arise is on how board members to comply with their fiduciary duty which in Section 132 Company Act 1965 to shareholders and stakeholders. There are 3 main fiduciary duties on the part of directors: a) Duty of Loyalty In pursuing the duty of loyalty the board member to act in good faith, be faithful to the organization and pursue the organization’s best interests. It means that board members must be dedicated to the organization’s mission and put the interests of the organization above self-interest. b) Duty of Obedience It requires the board member to act accordance with the organization’s rules and policies, and in furtherance of its goals as stated in the mission statement, articles of incorporation and bylaws. In addition, the board must comply with state and federal laws. c) Duty of Care Requires board member to exercise the same care that an ordinary, prudent person would exercise in a like position or under similar circumstances. Refer to the case; both husband and wife have fiduciary duty to the shareholders and staffs. They have to perform audit and meet necessary requirement for the benefit of shareholders and staffs. Manipulating situation or pursuing action that are not in line with the requirement and standards are considered as breach of fiduciary. In this case, an act of misconduct by the management that have been condemned as a breach of fiduciary duty: i) Use of executive position to derive profit or otherwise promote personal interest at the expense of the organization (shareholders and staffs). i) Another form of self dealing occurs when both of them without the knowledge or consent of their shareholders and staff, seizes for their own personal benefit a financial opportunity which should rightfully be an asset of the association. 3. Who should be respo nsible and accountable for an effective leadership and management of Delima Enterprise Sdn Bhd? Responsibility and accountability act as principle agent and a people should responsible to do and done their task given by the company. In this case Delima, all employees are responsible in order to achieve the company objective. However, En. Zayed and Pn. Hashimah act as main directors are more responsible and accountable to the management of Delima Enterprise Sdn. Bhd. En. Zayed and Pn. Hashimah as main director should to know their roles and duties in order to manage the company. Even though they are not familiar to their roles and duties, they should hire a consultant to guide them in how to manage and lead company according to the standards in Companies Act (CA), 1965. Under Section 132 of CA 1965, director of company shall all the times exercise their power for proper purpose in good faith and in the best interest of company. So, En. Zayed and Pn. Hashimah need to exercise their skills, duties with the knowledge and experience. Such as, they need to know the requirement and procedure when DESB upgraded from Enterprise to Sdn. Bhd. Besides, since all decision is approved by both of them, so, En. Zayed and Pn. Hashimah need to supervise, monitoring and control the performance of employee to ensure the employee were adequately trained in order to done their job effectively and efficiently. In this case, Cik Amy needs to train to enhance her skill in accounting and financial as well she did not have any working experiences. From this, she can use the skills and knowledge in preparation of account DESB. It might be easily for auditor to express their opinion of Financial Statement DESB. Moreover, secretary of DESB played an important role and responsibility to advise En. Zayed and Pn. Hashimah to conduct the operations according to Companies Act 1965. In this case, the Company Secretary failed to advise the directors and thus was held responsible and accountable for the failure of DESB to prepare the Audited Financial Statements and filing to the Companies Commission of Malaysia. 4. Can the audit be completed without any qualification? TYPES OF AUDIT REPORT |REASON |RECOMMENDATION TO COMPANY | | | | | | | | | |Unqualified opinion report | | | | | | | |This is a also known as a clean report | | | |which is the report that satisfied with|The audit report can be unqualified opinion |Need to do the reconciliation for Account Payable, | |all audit procedure and obtain |if problem arise in the company can be |Account Receivable, Cash Book and Bank Balance. The | |sufficient appropriate evidence or |resolved by the management. Auditor want to |amount of non-reconcile payment and collection had | |departure from the applicable financial|keep relationship with their client, so that |been detected by auditor, however Cik Amy, finance | |reporting framework. |they need to help the company to resolve |executive realized that the amount of RM150,000 on | | |certain issue to released unqualified opinion|2004 is actually misrecord transaction. The amount | | |report. |should be record as amount due to director after the | | | |amount was detected as cash advance made by En. Zayed. | |The auditor need to investigate certain | | | |matter, in order to released an unqualified | | | |report. |Company need to enhance the recording of account | | | |receivable and keep it properly. In 2005, auditor had | | | |detected missing amount of RM 250,000 . However after | | | |Cik Amy make an analyzing ,the amount is actually | | | |wrongly entered in GL that supposedly record in | | | |account receivable summary record. This is happen | | | |because of the inappropriate recording and safeguard | | | |the debtor detail that missing. | | | | | | |Company need to ask BOD first before ,made any | | | |decision in term of withdrawal or cash advance in | | | |company and prepared properly documentation on it to | | | |be an evidence for transaction detail. In accounting, | | | |no personal interest can be mixed with the business. | | | | | | |Company should ask the credit notes from client and | | | |aware about any transaction regarding payment had been| | | |made to creditor so that there will be no overpayment | | | |to creditor anymore in future. The overpayment amount | | | |will give bad result to financial presentation. | | | |Company need to record properly any transaction that | | | |company made. Double checking must be made by ex pert | | | |so that no double record will happen. | | | | | | | | |Qualified opinion report | | | | | | | |A qualified opinion can result from a | | | |limitation on the scope of the audit or|The audit report also can be classified as |If auditor can confirm company follow Generally | |failure to follow the approved auditing|qualified opinion report due to everal |Accepted Accounting procedure (GAAP), then auditor can| |standards. |unresolved issues. |said that financial statement is fairly presented with| | | |the exception of the issue which could not be audited. | | | |This is due to certain matter that cannot be resolved | | | |such as the evidence of account receivable detail that| | | |had been missing. | 5. What should be done to improve leadership and management of Delima Enterprise Sdn Bhd? There are many ways a company may take in order to improve company’s leadership and management. In this Delima Enterprise Sdn. Bhd. case, Encik Zayed and Puan Hashimah, as the directors of Delima Enterprise Sdn. Bhd. need to take an action to solve many issues that arose in this company. Encik Zayed and Puan Hashimah themselves needs to attend any workshops that related in build-up leadership and management skills. They, as the directors and leaders in the company should have good leadership and management skills to ensure the company continuously operating in good condition. Even though they only have a secondary school background, it will not be a threat to them to be the good leader to their employees. Thus, it is very important to Encik Zayed and Puan Hashimah to improve their skills in leading and managing their company. For example, the segregation of duties is not fully implemented by Encik Zayed and Puan Hashimah in running their company. Segregation of duties is very important in company’s management as to avoid any task redundancy, fraud, negligence, power abuse, inefficiency and work delay. Based on this case, Cik Amy has been assigned numerous workloads and some of the works are not within her job description. This may lead to inefficient works done by Cik Amy since she might be stressed with those jobs assigned to her. Thus, by attending leadership and management workshop and gain more knowledge, Encik Zayed and Puan Hashimah might think the best ways to overcome all issues that rise in their company. Other than that, they also need to plan a training program for the employees to improve their skills in managing all the tasks given to them. As a manager of a department, one is accountable to do his duty effectively and efficiently. Thus, knowledge in managing his task is needed to prevent any problem from happen. Based on this case, we can find out that this company has lack of controlling and monitoring. For example, the employees record their time in and out without being monitored by any staff. This issue might be a serious problem if the employees do not being honest in recording their time in and out. So, in order to prevent this from happen, Encik Salam may ask Encik Zayed to hire an employee to monitor the attendance and timesheet or else he may request to purchase time clock machine to replace the current method. Besides, Encik Zayed and Puan Hashimah need to resolve poor employee performance and eliminate any undesirable methods or behavior in order to improve their company’s management. They also may ask their managers to make a weekly report about their department or tasks. By this way, they will know what a potential problem might be happened and get prepare how to prevent the problem from happen. Thus, the company’s management will be improved. As a conclusion, the leadership and management skills are very important in running a company in order to maintain the company operates properly and in line with standard operating procedure.

Predator Prey Lab Report Essay Example

Predator Prey Lab Report Paper An adaptation aids survival by either decreasing a preys chance of being eaten, or y increasing a predators chance of obtaining food to survive and reproduce. Predators must fight for food. They face density-independent factors which are factors that limit resources, but they cannot be controlled; an example would be bad weather or wildfires. Density-dependent factors are things that can be controlled such as the amount of competition in an environment. For example, if a preys traits allow it to run faster, the predator must also have the characteristics to allow it to run fast enough to catch its prey. Many people confuse adoptions with evolution, but they are not the same. Adoptions are changes in an animal that happen in one generation, while evolution occurs over many generations (Modern Biology, 2006). Charles Darwin had a theory that was the opposite of adaptations. Charles Darnings theory of natural selection was basically survival of the fittest. When organisms reproduce and exceed the carrying capacity, the competition in the environment increases. Because of this, some organisms will not survive (Theory of Natural Selection). It was then that Darwin realized those organisms who were most suited for the environment were the ones who will live on and produce (Darnings Theory of Evolution). For example, picture two birds in an environment. One bird has a long beak and the other has a short beak. The bird with the long beak is able to reach into the holes in the ground and eat the seeds, but the other cannot. The bird populations with the long beaks will be able to survive and reproduce while the population of birds with the short beaks will thin out and eventually go extinct (Modern Biology, 2006). We will write a custom essay sample on Predator Prey Lab Report specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Predator Prey Lab Report specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Predator Prey Lab Report specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Problem: Which predators will be able to survive and reproduce based on their characteristics, adaptations to the environment, density-dependent factors such s competition for food, and density-independent factors such as bad weather or wild fires? Hypothesis: The spoon will be the predator that survives, reproduces, and dominates the population. If there is a competition between predators over a prey, then the spoon will easily be able to use its bowl-like shape to easily scoop up the prey. If the prey is hidden in the grass, then the spoon will be able to slide through the grass and scoop up any prey hiding. Materials: . 300 pieces of corn 2. 300 pieces of black beans 3. 300 pieces of lima beans 4. 100 pieces of pinto beans 5. Plastic forks with one tongue removed (Broken Forks) . Plastic forks 7. Small plastic knives 8. Plastic spoons 9. Tweezers (forceps) 10. A grass field approximately 15 meters square or a carpeted area about the same size. 11. Styrofoam 6-8 oz. Cups 12. Stop watch Procedures: 1. Distribute 100 pieces of corn, lima beans, and black beans onto the field. 2. Divide the class into 5 groups that are as close to equal as possible. . Give each member of one group forks, of another group spoons, of another group broken forks, of another group knives, and the last group forceps. (If there are no forceps available, the lab can be demonstrated with only 4 groups. 4. Every student gets a Styrofoam cup. 5. Instruct the students that they are individual predators with structural variations. The beans and the corn are the prey. The prey must be picked up with the feeding mechanism (forks, knives, spoons, broken forks, and forceps) and placed in the model mouth (cup). No scraping or pushing of the prey in the mouth is allowed the cup may not touch the ground area. The predators may, however, dash in and pick up any prey being pursued by another predator. Do not hesitate to intrude, any hungry natural predator would not. Hunting time will be 5 minutes. When the teacher or the wildfire comes around and touches any of the students, they must step out of the playing area for fifteen seconds. When told to stop, each student will tally up his kills. If a predator is in the process of capturing a prey when told to stop, he must drop it. 6. Repeat this process for each generation and make the proper adjustments required for each. 7. At the end of the lab, share your data with the class and add up the number of prey killed. Observations: In certain parts of the field, the grass was very tall and the prey that were in that area were very difficult to find. Because of this many predators ignored the grassy areas which caused a lot of competition for prey in the other areas of the field. Certain prey such as the corn was easily concealed in the grass because of its small size. However, in the dirt area, the color of the corn really made it stand out. Therefore, the spoon population was able to reproduce while the other populations began to thin out because they were not as well adapted to the environment, and they were not able to reproduce. Their populations decreased steadily and we can infer that they will eventually go extinct. Fig. 5 shows predator consumption. This graph corresponds to the Predator Population graph. In both graphs the spoon population increases while the others decrease steadily. Again, this is because the spoons were well adapted to the environment and they were able to get more food and reproduce. Another reason was the fact that when some predators starved to death or consumed fewer than five preys they became part of the spoon population. This was done to show how populations that cannot get enough food die off, and those who can continue to live and reproduce. It proves the theory of natural selection. Fig. 6 shows the population of prey. In all cases except for the lima beans, the populations increased. This is because the lima beans were the easiest prey to catch and all the redactors went after them in the first generation. Their population immediately decreased at a drastic level. Because of this, no more lima beans were thrown on the field to show they were no longer able to reproduce. However, for the second generation, the black beans and the corn population increased by one- hundred. This is because there were enough of them left to reproduce. In the third generation you see the corn population increase by one-hundred once again. This is because they were able to reproduce again. However, the black bean population did not increase, but a pinto bean population started at one- hundred. This was because the pinto beans were an invasive species and took over the black bean population. This caused the black beans to not be able to reproduce and their population size stayed the same. Conclusion: This lab was done to show how natural selection affects a predator-prey relationship. Only the strong and most adapted species can survive. The hypothesis was correct because the spoon population was the most adapted and over time became the dominate population. The spoon population was best adapted because it was able to easily scoop up and hiding prey and it was able to scoop up the prey easily in a competition. The spoons were the best adapted at capturing prey as well. The knife and broken fork populations went extinct because they were not well adapted to the environment or catching prey. It can also be inferred that all but the spoon population will also go extinct because they are declining steadily. In human examples, men are able to adapt to the heat by air condition and water. They can adapt to the cold by wearing heavy clothing and heaters. There should be funding to continue to save certain species because there are many species that cannot fend for themselves, but they are incredibly important to the environment. Letting natural selection wee out these species could cause great harm to humans and other animal. Reproduction allowed the spoon population to grow and dominate. It also allowed the corn survive and provide food for the predators. In this lab the experimental group was the predator and prey populations decreasing and increasing based on natural selection. The control variables was the area because it was not tested, as well as the time, and the fact that when you died you became part of the spoon population. The independent variables were the changes in population and prey consumption for each generation.

Sample Essay on Retail

Sample Essay on RetailIf you are an undergraduate or graduate student at a college or university and are planning to write a sample essay on retail, then you have made a very wise decision. As the economy continues to deteriorate, many jobs that previously were secure are now being lost. And with the unemployment rate so high, companies are struggling to find qualified candidates for positions that once were safe. What this means is that you need to start writing essays on retail if you want to be successful in your future career.First of all, if you do not have any specific education or training in writing or academia, then you should look into getting some experience with these topics. There are a lot of non-profit organizations out there that will be able to provide you with the resources that you need to get your work done. Make sure that you are providing the best and most accurate information that you can give. This will help your job search along.When looking for a place to do your writing, you should look into several places that specialize in helping students on the retail industry. One of the best places to look is at the library, especially if you are in the school's library system. Here, you will find hundreds of journals and books on a wide variety of topics that are specifically geared towards the retail industry.The other option is to go online to find publications on just about any topic that you can think of, including articles and letters that are targeted towards personal experiences. You will be able to find numerous publications that are related to the retail industry that are available to both the public and to the individuals in the industry. In fact, there are so many out there that you will never know where to begin.The thing that you want to remember is that it is always good to keep up with current events when it comes to writing a research paper on retail. Many new products and businesses are being introduced all the time, and this c an often make it difficult to keep up with the ever changing trends. You should be aware of what is new in the industry and what is going on with the different companies.An important tip when it comes to this type of essay is to make sure that the title of the research paper is compelling enough to keep readers interested. They want to know why you are writing your essay, and they will be searching for something that will get them interested. For example, if you wrote an essay about how poorly an employee works, then it might be more beneficial to write an essay about how he or she works well.Another thing that you can do to help with the research paper on retail is to make sure that you are using the internet as much as possible. Keep in mind that research papers on the internet often times do not take as much effort to complete as they do to read and understand a paper on the Internet. So, you should start looking for resources online before you move on to getting any academic tra ining.Writing an essay on retail is definitely a worthwhile endeavor, but you should also be patient and willing to take the time to learn from your mistakes. Your essay will be long and even somewhat difficult to write, so you will want to make sure that you make the most of your efforts. The only way that you are going to succeed is by taking the time to learn about the topic and how to write an essay on retail. After all, this is something that you will be doing throughout your life.

Free Essays on Nature

, â€Å"Nature makes the boy toward, nurture sees him forward.?Even though nature plays a role in defining sex and gender, nurture plays the greater part in helping society define the two terms. Definitions come from that which is learned, not that which is part of our genetic system. John Locke believed that all people were born with a blank slate (a tabula rasa.) He and other Empiricists thought that experiences were written into the mind and that every aspect of human behavior is acquired from the environment that surrounds them. Take for example the story which Susan Baxter tells in her article ‘The Last Word on Gender Differences?of the boy who was castrated at birth and raised as a girl. â€Å"Amazingly, this boy had an identical twin brother, which made it possible to compare two genetically identical individuals raised as a boy and a girl... our hero became the perfect little girl, the very picture of adorable femininity.?(Baxter 52) This boy was clearly raised as a girl and he grew up thinking of himself as a girl. He was not born as a female and he did not have a predetermined image of himself as one. This boy grew up as a girl because throughout his life he was told that he was a girl... Free Essays on Nature Free Essays on Nature One of the most controversial debates of modern society is the idea that our â€Å"natures?and how we are nurtured are in conflict with each other to determine what defines who we are. When one attempts to define sex and gender, he/she often finds him/herself stumped as to what the definitions are. More so, one is puzzled by where the came from. How do nature and nurture influence the definitions of sex and gender? To understand how nature and nurture affect these definitions, we must first know what they are. Sex is biological while gender is socially constructed. Genes produce sex. It exists in itself, and is sublimely indifferent to what humans think of it. Gender is the meanings that society assigns to sex. Richard Mulcaster wrote the words, â€Å"Nature makes the boy toward, nurture sees him forward.?Even though nature plays a role in defining sex and gender, nurture plays the greater part in helping society define the two terms. Definitions come from that which is learned, not that which is part of our genetic system. John Locke believed that all people were born with a blank slate (a tabula rasa.) He and other Empiricists thought that experiences were written into the mind and that every aspect of human behavior is acquired from the environment that surrounds them. Take for example the story which Susan Baxter tells in her article ‘The Last Word on Gender Differences?of the boy who was castrated at birth and raised as a girl. â€Å"Amazingly, this boy had an identical twin brother, which made it possible to compare two genetically identical individuals raised as a boy and a girl... our hero became the perfect little girl, the very picture of adorable femininity.?(Baxter 52) This boy was clearly raised as a girl and he grew up thinking of himself as a girl. He was not born as a female and he did not have a predetermined image of himself as one. This boy grew up as a girl because throughout his life he was told that he was a girl...

Bariatric Surgery Things You Should Be Aware Of

Bariatric Surgery Things You Should Be Aware Of When all other measures fail to control morbid obesity, weight loss surgery is a source of hope to the overweight. American doctors perform weight loss surgery over 140,000 times a year. The oldest form of weight loss surgery is the most familiar, stomach stapling. In this 30-year-old procedure, most of the stomach is sliced and then stapled shut. After the procedure, only a small pouch remains. Shrinking the stomach so it can only hold half a cup of food makes it easier to feel full. In fact, most people who have weight loss surgery feel full after eating the amount of food that you could put on a coffee saucer. It becomes impossible to eat more than two quarter-cup servings (about 50 grams altogether) of anything at a single meal. Weight loss follows calorie restriction. The newer and now more common form of weight loss surgery, the Roux-en-Y gastric bypass, also makes the stomach surgically smaller. In this procedure, however, the stomach is not dissected and stapled shut. In this newer form of weight loss surgery, the stomach is cut and sutured, or sewn, and the intestines are moved so that the end of the stomach is connected farther down the intestine. This procedure leaves a smaller stomach that fills more quickly. It also leaves a shorter length of intestine to absorb fats (and other nutrients) from the smaller amounts of food that are eaten. With this form of weight loss surgery, you dont just eat less. Your intestines absorb less of the food you do eat. Roux-en-Y bariatric surgery produces quicker and more significant weight loss than just stapling or banding the stomach. Theres also a third approach to weight loss surgery, the lap band. The benefit of the lap band is that the weight loss surgery to install it can be laparoscopic, that is, done through an incision as little as one inch (25 mm) wide. Lap band surgery can even be an outpatient procedure, with the patient going home the same day. After lap band surgery, many patients go back to work in three to four days and resume all normal activities (except eating) within a week. The other gastric bypass procedures require a minimum of four days in the hospital and six to eight weeks before resuming an active lifestyle. Another advantage of lap band surgery is a much lower risk of infection. Lap band surgery goes around the stomach, not into the stomach. The bacteria in the stomach do not leak into other parts of the body, and the risk of infection is greatly reduced. Lap band surgery is much less painful than the other procedures. And since pain in the muscles is so much less, patients are very unli kely to develop pneumonia or other breathing problems. The disadvantage of lap band bariatric surgery is that not everyone can have it. The FDA at one time required that recipients of lap band bariatric procedures be at least 18 and no more than 50 years of age. Its also utterly essential not to be allergic to the material used to make the band. And if you overeat after you have a lap band in place, the effect is a little like pulling a napkin through a napkin ring. Too much food can stretch the band so that it damages the stomach. Lap band surgery is easier, but requires more discipline. There is no form of weight loss surgery that is a complete cure for obesity all by itself. Lifetime attention to diet and exercise are still necessary. But successful weight loss surgery can give you the boost you need to regain control of your life and become truly, lastingly, healthily thin. The Promise and Potential of Fat Surgery When Diets Fail When all other measures fail to control morbid obesity, weight loss surgery or fat surgery is a source of hope to the overweight. American doctors perform surgical procedures to make weight loss easier well over 100,000 times a year. The oldest form of fat surgery is the most familiar, stomach stapling. In this well-established procedure, most of the stomach is sliced and then stapled shut. After this form of fat surgery, only a small pouch of the stomach remains connected to the esophagus. The newly resized stomach can only hold half a cup of food. Having a smaller stomach makes it easier to feel full. In fact, most people who have fat surgery feel full after eating the amount of food that you could put on a coffee saucer. It becomes impossible to eat more than two quarter-cup servings (about 50 grams altogether) of anything at a single meal. Weight loss naturally follows. Stomach stapling is the oldest form of fat surgery, an d you can probably find a physician in your area who has a lot of experience doing it. In fact, you should only consider physicians and hospitals who have performed at least 100 operations. You dont want your doctors training to be performed on you. Other procedures are little harder to arrange. The newer form of stomach reduction, the Roux-en-Y gastric bypass, also makes the stomach surgically smaller. In this procedure, however, the stomach is not dissected and stapled shut. Instead, after the stomachs size is reduced, it is reattached to the small intestine at a lower point. Roux-en-Y fat surgery leaves a smaller stomach that fills more quickly. It also leaves a shorter length of intestine to absorb fats (and other nutrients) from the smaller amounts of food that are eaten. With this form of fat surgery, you dont just eat less. Your intestines absorb less of the food you do eat. Roux-en-Y bariatric surgery produces quicker and more significant weight loss than just stapling or banding the stomach. Theres also a third approach to fat surgery, the lap band. The benefit of the lap band is that the weight loss surgery to install it can be laparoscopic. The entire fat surgery can be done through an incision as little as one inch (25 mm) wide. Lap band surgery can even be an outpatient procedure, so you can go home the same day. After lap band surgery, many patients go back to work in three to four days and resume all normal activities (except eating) within a week. The other forms of fat surgery require a minimum of four days in the hospital and six to eight weeks before resuming an active lifestyle. You may be asking, Why just shrink the stomach? Wouldnt it be simpler just to surgically remove all the fat? This procedure, called lipectomy, actually exists. Liposuction has the same effect. The problem with both lipectomy and liposuction is that high blood pressure, high cholesterol, and high blood sugars dont go down just because fat is removed from the body. Only the process of di eting seems to have this effect. There is no form of fat surgery that is a complete cure for obesity all by itself. Lifetime attention to diet and exercise are still necessary. But successful weight loss surgery can give you the boost you need to regain control of your life and become truly, lastingly, healthily thin.

Gun control (Self defence low) Essay Example | Topics and Well Written Essays - 750 words

Gun control (Self defence low) - Essay Example The argument over the right to own a gun and be armed within the home is centralized against a statistically failed premise that to be armed is to be protected. The Second Amendment of the Constitution of the United States is written to say â€Å"A well regulated militia, being necessary to the security of a free state, the right of the people to keep and bear arms, shall not be infringed† (Harpre 80). The language of this Amendment is convoluted and is not clear on the actual intent of this addition to the Constitution. The problem with the way it is stated is that it can be interpreted to read that the people are entitled to a free militia that may arm themselves, or that the people are entitled to be armed. Regardless to the way the amendment is read, the historical relevancy of the Amendment must be taken into account before deciding if it is contemporarily necessary to allow anyone who can pass through a Historically, the Amendment arose from an issue that the colonies were having with the English monarchy attempting to disarm the citizens. In the period of time surrounding 1768 - 1775, the British government had occupied the colonies with troops loyal to the monarchy. One of the many attempts to assert control over the colonists was to declare in certain areas that personal firearms would not be allowed (Halbrook 21). The collection of personal firearms by the military was undertaken on occasion, denying the colonists the freedom of owning their own guns. In the world of 1768, the necessity of a gun was quite different than it might be in the current culture. As well, the colonists were arming themselves in anticipation of a revolution and the occupying government was aware of this threat. The tension between the monarchy’s needs and the needs of the colonists incited the framers of the Constitution to give this right back to the people. Owning a

To the Betrayed Inhabitants of the City and Colony of New York By Essay

To the Betrayed Inhabitants of the City and Colony of New York By Alexander McDougall - Essay Example McDougall wrote that the people of New York were being tyrannized by evil forces and factions working overtime to see that their vested interests were fulfilled rather than ensuring that the country was insulated from disasters. The message clearly breathed the spirit of reconstruction rather than retribution, and was easily more constructive than destructive. McDougall's message was not only powerful, but as any historian can make out, it was a wakeup call, a call to liberty and freedom, and not a baleful message addressed to the masses, giving them false hope and instigating wanton and unnecessary violence. In his message to the people of New York, McDougall wanted to warn them to beware of "the minions of tyranny and despotism." These words written at the very outset of his message, we can very well appreciate his deepest interest in his fellowmen - the people of New York to whom he had addressed his message. In the message, McDougall praised the efforts of all his fellow merchants, who like himself, had solely sidestepped their personal egos and ambitions in favor of public welfare. The initial bearing of his message is more about the efforts taken by the Massachusetts and South Carolina assemblies towards collecting and dispatching money for the troops: which is an act he felt extremely unreasonable from the very beginning. McDougall's message communicated the words: Our granting money to the troops, is implicitly acknowledging the authority that enacted the revenue acts, and their being obligatory on us, as these acts were enacted for the express purpose of taking money out of our pockets without our consent; and to provide for the defending and support of government in America; which revenue we say by our grant of money, is not sufficient for the purpose aforesaid; therefore we supply the deficiency. These words clearly specify the reason why McDougall felt that the money sent to the troops by the two assemblies testify the fact that colonies still were oppressed by corrupt sources in the assembly, and that they had to break free as soon as they could. The entire message was revolutionary in its truest sense but must not be confused with instigating anti-British and revolutionary feelings among the people. That was the entire beauty of McDougall's broadside message. Upon a close analysis, we will find that his call was to rally the people, make them realize their rights, and look up to the English "friends of liberty," as he addressed them, and to help them stand on their own feet. He also wrote that the sorry state of the New Yorkers could be attributed only to the oppressive and corrupt elements present in the assembly and he fervently pleaded with his countrymen to assert themselves the way they should have. Even as we read the text we can clearly observe McDougall's fantastic expression. Using that persuasive tone, McDougall had touched the most sensitive of topics, and yet made it look as if he was teaching to inspire, and not plotting to revolt. In this context, we can observe the manner in which he wrote about