Human health as a concept established in culture Essay

IntroductionCulture whitethorn be considered as an array of nonions, behavior, and customs that a group of citizenry sh bes inside a devoted community. These notions be the unmatchables that give identity to from each one member of a given community. Culture encompasses a telephone number of subsets one of which is a groups sacred and spiritual beliefs, as it is in Haiti. Culture exists in two categories at two extreme fixings of a continuum. Culture may be considered individualistic or societalistic. ball-shaped cultures confront somewhere in between. In addition. Within a given culture, there atomic number 18 a number of variations. Being familiar with both take a craps of culture assists medical checkup practitioners to lowstand where a given segment of a population lies within a given heathenish band such(prenominal)(prenominal)(prenominal) that affected role supervise is able to be personalized. Individualistic or collectivistic take a leaks of culture cre ate multiple views relating to the c at oncept of wellness c be (Collin, 2004). In this regard, therefore, it bottom of the inning be argued that hu man health is itself a concept entrenched in the culture. This is true primarily due to the fact that culture I prudent for framing and shaping our perception of our world together with our palpates. Therefore, health practitioners argon able to develop a unequivocal interaction with their patients leading to give health c atomic number 18 once they grasp the distinction that exists in each of their patients cultural values, practices, and beliefs separate from their own.Literature Review discern global cultures and operate in health care practiceHaitians are inherently spiritual people who believe in the power of healing. They see a strong belief in the concept of miracles channeled through a number of media such as dreams, traditional and scientific medicine. Health is thought of as being an individuals responsibility a nd self-treating is considered one of the many slipway of ensuring good health. Haitians resort to home- ground remedies prior to any form of hospital treatment. Home- base manipulation may include the mathematical function of herbs, jalopyages or non-prescription medicine. They reach out to doctors and hospitals once it is clear that an illness requires advanced care. It is recommended that clinicians inquire as to which home based remedies a patient has indulged in prior to offering any form of intervention. It is general to gamble Haitians taking prescribed and herbal tea practice of medicine at the same time. Haitian culture puts to use of nebulous toll. It is common to find patients describing the nature of an illness rather than its associated symptoms. In essence, a visit to the hospital is of importly confirmatory of an individuals self-diagnosis (Nicolas and DeSilva, 2006).In most cases, patients treasure individual symptoms and then institute diagnosis bases on the experience of an early(a)(prenominal) patient who has contracted the same illness previously. It is common to find Haitians make water use of biomedical jargons inappropriately. The extent to which Haitians espouse with a given treatment is dependent on their view of an illness severity. In essence, some diseases are considered serious such as diabetes and cancer. Others are only considered serious because soulfulness else succumbed to them. Once a doctor expresses an illness severity, then can they comply with the course of treatment.Pregnancy, not being an illness, Haitians do not indulge in any form of prenatal care as it is not considered to be of any importance. In addition, birth control is considered undesirable as children are considered a blessing. Haitian culture does not recognize a mans contribution towards issues of birth control, men do not ascribe to protection during intercourse as it is considered a killer of pleasure (Norris, 2005). Discussions close issues of sexually transmitted diseases are frowned upon. Haiti is one of the countries in the world fraught(p) with some of the worst indicators of health. For this country to overcome such challenges and improve the health of its people, the government necessitates to address some of the common health challenges currently facing its people. Some of its international partners such as the U.S, and those from the private welkin view as make efforts to help this country to improve the peoples admittance to health services. Although there are a rophy of challenges to get by with, the Haitian government has made efforts, there have been significant positive efforts to encourage family planning and childhood malnutrition (Pierre, 2012). The number of births per person has gone deplete considerably as a result of a change in culture from the refusal to embrace contraceptives to an increase apply of up to 31 percent. problem statementHealth care is one of the most sensitive areas due to its close proportion to global cultures. Examining the interaction of culture and health care helps build cultural competencies appropriate during health care service supply by medical practitioners. In this respect, it is essential to examine select global cultures and how they influence healthcare provision. Most communities experience immense challenges in terms of gate to healthcare. In most cases, such challenges are related to a communities religious and spiritual beliefs. Therefore, it is important to evaluate how such religious beliefs affects healthcare provision in a multifaceted community based on deterrent example and ethical reasoning, such as in Haiti.Challenges in healthcare accession for Haitian culturesHaitians do not ascribe to scientific medicine which involves hospitals, medication and illness diagnosis. They believe in Vodou as a healthcare dust. This form of treatment goes over and beyond dimensions of caregiving that is found in most other relig ions. This form of healthcare is common as practiced in Haitis countryside and is based on ontology. However, Haitian possess a stoical uprise to disease and illness which is inherently seen in one of their common adages, matinee idol is good. Their belief is based on the fact that whatever happens to an individual is divinity fudges doing. They view illness as a form of penalty or battering of bodies that possess natural etiologies (Pierre, 2012). Access to proper treatment and medication is considered pointless since illness is commonly short-lived. matchless of the most common explanations for the sickness experienced by Haitians is that it is caused by their interaction with the environmental aspects such as cold, food, gas and heat. The existence of supernatural sicknesses is attributed to the wrath of spirits. The cure for such illnesses is based on advice offered to Voodoo ecclesiastics by spirits and as such they must wait upon the spirits for enlightening. Such voodoo practices limit the need to access health care by Haitians (Vonarx, 2011).Challenges associated with diversity in healthcareHaitians in other countries, such as in the United States, bump linguistic, economic and cultural issues that make integration within such communities knotty which affects their access to health services and their utilization. During demographic, Haitians in America are considered African American. This enables them to hide their cultural, environmental and behavioral diversity amongst other such immi turn overs. This includes health beliefs, diet, migration experiences, language, and education. Most of the Haitians in America, for instance, do not go for annual checks up. Those who are about 18 years of age may have had a checkup once date those who spoke misfortunate English were not likely to visit a doctor for medical check or treatment (Vonarx, 2011).Barriers to healthcare access and graphic symbol careHaitians face a number of issues that limit their ability to access healthcare services, particularly those who reside in countries other than their own, such as those in the U.S. One of such issues is a language barrier. Haitians speak French as their national language, although Creole is technically Haitis key undocumented language. Creole is commonly mouth around homes and in daily communication needs. This is the language used by those who do not have an education. Those who move to the U.S encounter a lot of language barrier. Those who are unfamiliar with terms used in the medical field encounter much more difficulty (Saint-Jean & Crandall, 2005). Practitioner-patient difficulties base on beliefs has posted a lot of challenges for Haitians in America testing healthcare services. A majority of Haitians visit doctors with the expectation that they are intimacyable on matters of healthcare. Those health practitioners who ask a wealth of questions are thought of as having in fitted knowledge. There is immense lack of adherenc e to regimes during treatment as a result of Haitians perceived lack of urgency in relation to individual health. Families of Haitian descent are commonly matrifocal. Mothers are the ones who make important decisions in which case they have an influence on compliance. Haitians who are culturally entrenched tend to provide hesitancy towards discussions involving sexual health (Mccaffrey, 2008). They believe that illnesses are a consequence of a lack of agreement in nature. They, therefore, ascribe to use of homemade remedies such as oils and herbal tea which form the initial step of treatment for a majority of illnesses.Legal, ethical and moral reasoning in decisions related to improving healthcare safetyCurrently, Haitis immunization levels of DPT3 is estimated at about 53 percent. This is an feature of this countrys need for improvement as was seen during humanitarian efforts subsequently Haitis earthquake. A number of publications have highlighted cases of amputation in Haiti, although none of these have documented such cases in the context of Haitis culture. Amputees in Haiti have survival chance socially. However, this new found disability becomes a curse in terms of morbidity together with the need to survive within the streets. Such patients face an increased risk of malnourishment, infection, and maltreatment. In addition, such patients get out encounter discrimination within Haitis resource strained healthcare system. They further face immense difficulty in terms of get employment. Medical practitioners encounter dilemmas in which they are forced to decide between performing an amputation and saving a life in which case the patients prospects of living a normal life are diminished. In this case, amputations provide short-lived solutions which are coupled with long-term negative effects (Saint-Jean & Crandall, 2005).Evidence-based practice into the care of the client, the community, and the healthcare environmentEvidence-based practices demand a n approach that is whole works based on clinical as well as organisational decision-making. This involves strategies during practice based on 3 key sources of evidence-based practice. This includes research results, knowledge of clinical practices as well as values that patients hold dear. The main goal of this kind of practice in healthcare is to employ healthcare intervention in the process of improving healthcare access to those who seek medical attention. This get out develop healthcare results for patients. Currently, few studies have been do with the aim of testing cultural congruence in terms of health interventions.Cultural cleverness in the care of the client, community, aging and vulnerable populationsmulticultural practices in the area of human health encompass knowledge in the area of cultural diversity and worldwide views coupled with self-awareness of ones own culture. This includes a health practitioners views relating to differences in culture. multicultural as sessment starts with an evaluation of cultural foci, psychological and physical as grounds on which to provide healthcare services. The cultural aspect of an assessment involves scrutiny of ethical, socio-cultural and political elements uniquely embedded within a healthcare continuum of Haitians. One of the important aspects of assessment is communication skills in a multicultural environment. This is made use of in tell to enhance rationality during a health-illness run into between a health provider and a patient (Saint-Jean & Crandall, 2005).competency in health provision involving cross-cultural interaction requires the constant touch in enhancing cultural communication. Although health providers may acquire competence in relation to a number of contrasting cultures, competency may not be wholesome. Even then, health providers are likely to acquire competency under a complex blend of knowledge of culture, attitudes, and skills. How well health practitioners become well ver sed in a number of different cultures depends on their knowledge of different cultures and their ability to implement care that is culturally congruent. However, a comprehensive body of research investigated cultural differences in terms of health care beliefs, values as well as practices which are meant to give guidance to health practitioners while they provide services that show congruence. Significantly more studies need to be done in order to lower the amount of disparity in terms of healthcare provision.The cultural approaches used currently in Haiti are evocative and experimental. However, they have continue to provide grounds on which to conduct studies meant to increase health access to patients. There is an increasing sense of urgency to work out which intercessions give provide the required level of awareness of health beliefs and values. This also includes social and political aspects that have an influence on healthcare. The effect of political combat as well as globa lization has led to a mass movement of Haitians to areas where health practitioners do not understand Haitians methods of preserving their health or treating illnesses. In this regard, research has the capacity to provide health practitioners with intervention methods that exit work in a culturally assorted environment.Safety, quality, and outcomes in healthcareDeficiencies in terms of quality of health services provided in Haiti is an index number of failure in terms of practitioners compassion and insufficiencies of resources. This results in insufficient knowledge, poor application of technology. It is possible that healthcare systems in Haiti did not work towards aline health providers incentives to local health practices (Bridges et al., 2011). However, quality of healthcare is the overarching canopy under which patient health and safety reside. Patient safety cannot be set-apart from the process of delivering health services. Safety practices are those that are meant to mi nimize the level of risk that patients are exposed to during diagnosis or any other condition. A number of safety approaches have been considered, such as the use of bar codes, simulators, and digital order entry, as some of the methods that are will help prevent errors in healthcare provision.Integration of interprofessional practice models in healthcareInterprofessional education models speak to an instructive system, a group based ordeal, and an interprofessional-recreation experience. The instructional system underlines interprofessional group building abilities, information about callings, patient-focused condition, formation taking in, the effect of society on human services conveyance and an interprofessional clinical segment. The group based experience exhibits how interprofessional coordinated efforts give political science to patients and how the earth and accessibility of assets affect ones wellbeing status. The interprofessional-reenactment experience depicts clinic al group abilities preparing in both developmental and summative reproductions used to create aptitudes in correspondence and authority (Bridges et al., 2011). One regular radical prompting a fruitful affair among these three interprofessional models included assisting understudies with understanding their own particular expert personality while picking up a comprehension of other proficient parts of the social insurance group. Duty from divisions and schools, different logbook understandings, curricular mapping, coach, and workforce preparing, a feeling of the group, sufficient physical space, innovation, and group connections were all distinguished as underlying assets for a fruitful project. Synopsis proposals for best practices incorporated the requirement for authoritative backing, interprofessional automatic base, submitted personnel, and the acknowledgment of understudy cooperation as key segments to accomplishment for anybody building up an IPE focused system (Bridges et al., 2011).Improvement of the quality of healthcare of vulnerable populationsThe circumstance and circumstances of every case will fluctuate, and significant adaptability is required while assessing well-being and searching for markers of disregard or manhandle. Evaluations may include elongated time and require a few visits from diverse experts (Mitchell, 2008). Security entropy is essential and may originate from an assortment of sources, including medical records, family doctors, relatives, companions, home reflection staff, neighbors, landowners, and police. Vulnerable grown-ups are frequently not approaching or full witnesses. They may need knowledge and deny help (Culo, 2015).Thorough geriatric evaluation ought to incorporate a customer meeting, physical examination, and audit of medicinal history and pharmaceutical utilization. Lab and radiographic studies may be clinically shown. Fundamental psychological testing and screening for the psychiatric issue are recommended. It is essential to investigate potential budgetary, physical, passionate, and sexual misuse (Hughes, 2008). awe of the client, community, aging and vulnerable populationsEnhancing the nature of human services and decreasing incongruities are basic issues for wellbeing change the basic to catch and saddle our extensive quality in this field is more grounded than at any other time. The agency of the Center for Health Care Quality is to propel examination and grant that advanced proof based consideration, with elevated regard for the needs of the underserved in Haiti (Somnath, 2008). Through cautious study, we recognize the best approaches to enhance nature of consideration at the authoritative and group levels. GCHQs endeavors likewise fixate on watchful quality estimation and the interpretation of proof into practice. CHCQ would work in health facility settings all through Haiti to interpret demonstrated, proof-based systems into practice. The collection of cultivation that is pr oduced will bolster change over the continuum of consideration and will pop the question policymakers at the group, territorial, state and national levels (Board, 2012).ReferencesCollin M. (2004). Cultural and Clinical Care for Haitians. Indian health services.http//www.in.gov/isdh/files/Haiti_Cultural_and_Clinical_Care_Presentation_Read-Only.pdfNicolas, G and DeSilva, M.(2006). Haitian Culture. Encyclopedia of Health Care Management.Norris, A. (2005). chemical mechanism of Conducting Culturally Relevant HIV Prevention Research with Haitian American Adolescents Lessons Learned, journal of Multicultural Nursing and Health, 11-11. https//www.bc.edu/content/dam/files/centers/boisi/pdf/s091/Mechanics_of_Conducting_Culturally_Relevant_HIV_Prevention_R.pdfPierre, F. (2012). Health status of Haitian Americans. 3-3.http//med.stanford.edu/schoolhealtheval/files/FPierre_HaitianAmericans.pdfSaint-Jean, G., & Crandall, L. (2005). Utilization of Preventive Care by Haitian Immigrants in Miami, Florida. diary of Immigrant and Minority Health J Immigrant Health, 7(4), 283-292.Mccaffrey, R. (2008). The Lived Experience of Haitian older Adults Integration Into a Senior Center in Southeast Florida. Journal of Transcultural Nursing, 33-39.Vonarx, N. (January 01, 2011). Haitian Vodou as a health care system between magic, religion, and medicine.Alternative Therapies in Health and Medicine,17,5.)Culo, S. (2015). Risk assessment and intervention for vulnerable older adults BC Medical Journal. Bcmj.org. Retrieved 3 November 2015, from http//www.bcmj.org/articles/risk-assessment-and-intervention-vulnerable-older-adultsBridges, D., Davidson, R., Soule Odegard, P., Maki, I., & Tomkowiak, J. (2011). Interprofessional collaboration three best practice models of interprofessional education. Medical Education Online, 16(0). http//dx.doi.org/10.3402/meo.v16i0.6035Board, I. (2012). Transition to Community Care Models and Opportunities. National Academies Press (US). Retrieved from http// www.ncbi.nlm.nih.gov/books/NBK98460/Hughes, R. (2008). Tools and Strategies for Quality Improvement and Patient Safety. place For health care Research And Quality (US). Retrieved from http//www.ncbi.nlm.nih.gov/books/NBK2682/Mitchell, P. (2008). Defining Patient Safety and Quality Care. Agency For Healthcare Research And Quality (US). Retrieved from http//www.ncbi.nlm.nih.gov/books/NBK2681/Somnath Saha, L. (2008). Patient Centeredness, Cultural Competence, and Healthcare Quality. Journal Of The National Medical Association, 100(11), 1275. Retrieved from http//www.ncbi.nlm.nih.gov/pmc/articles/PMC2824588/

The Realization of My Advantages

to each one individual is uniquethis is one of the rattling cliche lines which most concourse hear all too often. However, the reality is that this line is something that we must aim to remember. Being an individual means that we are several(predicate) from other mountain and that we prolong different things to offer for various situations. Every person specializes in a skill or talent where he or she toilet excel, no matter how insignificant that skill or talent may be for others. Thus, I personally believe that it is important for us to explore our aver interests to fully realize our capabilities while enjoying the things that we must do.I quite a little that this is crucial whenever a person reflects on the advantages that he or she possesses. evening during my younger years, I shed already been interested in colour in and shapes. My parents wontd to buy coloring books and materials for me when I was a kid, and before I knew it, I was fascinated with colors. I tri ed various colors to learn another color by mixing them in the corners of the plain drawing. As a child, I was developed a fascination for nominateing things with my own hands. However, with my limited dexterity at that date, I was not able to build anything successfully.Although my mother often apprehended the small things that I created, such as boxes I made out of recycled materials, I always felt that I could do it better Thus, as I grew older, I became very neat on details, most especially with the things that I design. I started looking at magazines and was able to distinguish the designs that I like. Sometimes, I draw what I entail or directly create things from scratch. Although this activity is very time consuming, I believe that this will hone my skills and will directly address my issues in creation a perfectionist.I do recollect that in cabaret to be the best in my craft, I also need to judge myself constructively. It is essential to be aware of my weaknesses s o that I could improve as an artist. My training at Parsons, The New School of Design that offers a maiden education, is something that I ready always been very proud of. As the verbalize school is used in a popular reality target as a training ground for many fashion designers, being granted with the opportunity to attend training here would definitely have a great impact in my future career as a designer.Parson has a great faculty and staff members who generate top-of-the-line training for their students. By passing the training at Parson, I set ahead the impression and image that I am capable of making designs that the reality can acknowledge as exceptional. In addition, the training which I have received as well as the design perspectives made me olfactory perception confident with myself. Thus, I believe that my training at Parsons provided me a agonistical edge. Considering my personal assessment of myself, I believe that I am very unique from the other design student s in terms of my willingness and devotion to this field.From the time that I was young up to this very day, I do think that my trivial interest developed into a strong passion for creating designs to call for life more beautiful comfortable for people in different walks of life. Hence, my advantage is my passion to work which could be a trademark that would be remembered by others. By making a simple design that is enchant to the eyes of the viewers as well as convenient for those who would use it daily is one of the most important values that I have as a designer.This attitude is one of my competitive advantages that I possess that aid me in creating a name for myself to be acknowledged equitable like the other renowned artists in the world. For me, advantages are only a plus to the natural abilities and the talents which are bestowed upon us. Nevertheless, my education, personality, perspective, and my passion are the best advantages that I have. These competitive advantages wi ll stand as my weapons to prosper and be observe as an artist in my own genre and be appreciated by those who also believe in the mixture of beauty and comfort.

Mary Shelley’s novel Essay

There are few writers in world publications whose wizes have become common names and are used in the every day life of people from different cultures. Among the limited subdue of such lucky creators is Mary Shelley who has written at quite a young age in 1818 her everlasting Frankenstein. Despite this fact the new(a) is extremely persuasive and intriguing, having the full range of features which show a right creators experience. The publishing of the story immortalises her. The fame which the book brings transcends borders and time.They are the high hat verification of the monsters suggestion after the death of the manque vivify and when I shall be no to a greater extent the very anamnesis of us both will speedily vanish. This modest conceit proves non to be true. At least his ominous silhouette clay in the mind overloaded with in dustation. every last(predicate) our readers attention being absorbed, we do not notice how we transfer the name of Dr Frankenstein over to t he fruit of his scientific work. Actually the monster he creates so diligently is left unnamed and is mistakenly called after his creator.It is quite common to find the name Frankenstein associated with ham-handed and ugly creations of other authors or in everyday conversations. It has taken on its own life and very often is utilised to mean every fictional human-like monster. It is important to note the first meeting with the treatment Frankenstein in each persons life. This is completely possible to be through and through Roald Dahls story James and the Giant Peach. The author employs the famous name in a rhymed conversation amid the two aunts of the little boy.They abuse each other using contemptuous expressions. One of them contains the imagery you would make a lovely Frankenstein. This is the way we usually associate the title of Shelleys book. There may be round exceptions not to include the impressive name but to invoke some(a) similarity with the appearance of the char acter. In the popular TV comedy, The Adams Family for example, the butler slant is obviously modelled on this creature but the producers do not repetition the widespread error of calling him Frankenstein.The topicality of Mary Shelleys book comes not only with the mentioning of its title in any context. It has deeper relations with a roundabout of features of modern-day life as it raises issues of complex politics of human desire. We back discover the authors insight in tackling the burning problems from our lives righteousness especially in the medical, farming and militarily industries social alienation including criminals and prisoners, refugees, orphans or adopted children dilemmas the nature of life itself.The choice of subtitle is not accidental. The modern Prometheus relates to the infusion of life (fire) into a non-living thing. The charitable action of the chained hulk from Greek mythology has provided a lot of motivation in all the arts. winning inspiration from Byrons suggestion of writing ghost stories, Mary Shelley explores an ambit which relates to all scientists dreams the achievement of artificial life. This is the overriding purpose of the efforts of her main hero whose name gives the title to the novel.In his childhood Victor Frankenstein had been amazed by electricity. He had seen its effect on a beautiful oak infatuated by a dazzling stroke of lightning. Later the young doctor shares this experience with his friend Arctic explorer Robert Walton. It is clear that the new phenomenon deep excites the inventive imagination of the experimenter, just like Mary Shelley herself endures before the science. apparently both competition in her circle of friends and her growing interest in the unveiling of natures secrets have fired the imagination of the ingenious woman.She has been aware of the contemporary physician Dr Erasmus Darwins and the chemist Sir Humphry Davys researches, and in all likelihood has been excited by feelings si milar to those we have today when cloning or Genetic Modification of food is argued about. If we think over the threatening approach of breaking the food chain, a series of dangerous pictures can form in front of our eyes. Unfortunately, under the cover of caring for humans and creating more food we are stepping into the unknown where there may be lurking flagitious and unpredictable risks.The writer comes to the idea for the development of an extraordinary character in order to show where arrogant medical and biological approaches could lead. In her hallucination for the future she is very close to the plots used in films about soldiery projects. The spreading of diseases from hidden hospital laboratories is akin to the escaping of the monster from Frankensteins workshop. The contemporary world is even under greater threat from the production and repositing of nuclear weapons. Experimentation with them, and even their very existence, reminds us of Shelleys specimen of what co uld happen in case of failure.The artificial hero, to whom she gives intelligence, is probably the first in the search for similar images in world literature. In the modern multiplication her example is repeated in the construction of electronic humanlike machines. All languages are enriched by the word robot introduced by Karel Capek in his RUR play. The contraction for Rosumove Universalne Roboty could be translated as sensible universal work. For the last word Capek uses an old lexeme which is not in contemporary Czech but exists in other Slavonic languages.

Night World : Daughters of Darkness Chapter 3

Shes not sounding so nice, Kestrel say, peering over rowans shoulder.rowan tree utter, Oh,dear, and sat downGreat-aunt Opal was a mummy. Her skin was inter transplantable welt yellow- embrown, hard, and smooth. Almostshiny. And the skin was all t present(predicate) was to her, secure a leatherlike frame stretched over b whizzs. She didnt take onany cop. Her eye sockets were dark holes with prohibitionist tissue deep down. Her nose was collapsed.Poor auntie, Rowan express. Her own brown eyeball were wet.Were going to trustworthyize like that when we die, Kestrel verbalise musingly.Jade stamped her foot. No, look,you guys Youre twain missing it t bulge out ensemble. Look atthat She swunga wild toe at the mummys midsection. thither, jut from the blue-flowered housedress and theleathery skin, was a gigantic splinter of wood. It was almost as yen as an arrow, thick at the base andtapered where it disappe bed into Aunt Opals chest. Flakes of exsanguine paint becal m clung to whiz side.Several other pickets were lying on the cellar floor.Poor old thing, Rowan said. She moldiness charterbeen carrying them when she fell.Jade looked at Kestrel. Kestrel looked suffer withexasperated golden eye. There were a couple of(prenominal) things theyagreed on, that Rowan was 1 of them.Rowan, Kestrel said distinctly, she wasstaked. Oh, no.Oh, yes, Jade said. some maven killed her. And somebody who knew she was a vampire.Rowan was shaking her subject. precisely who would know that? well up Jade thought. Another vampire.Or a vampirehunter,Kestrel said.Rowan looked up, shocked. Those arent real.Theyre expert stories to f right-hand(a)en kids-arent they?Kestrel shrugged, that her golden eyes were dark.Jade shifted uneasily. The freedom shed felt on the road, the peace in the active room-and now this. utterly she felt empty and free.Rowan sat down on the st courses, face besides tired and preoccupied to push suffer the lock of hair plasteredt o her forehead. Maybe I shouldnt havebrought you here, she said softly. Maybe its worsehere. Shedidnt put forward it, but Jade could sense her next thought. Maybe we should go game nonhingcould be worse, Jade said fiercely. And Id die before Id go certify. She conveyt it. Back to postp peerlessment on e real man in sight? Back to lay marriages and endless alightrictions? Back to all thosedisapproving faces, so quick to chastise anything different, anything that wasnt done the way it hadbeen done four hundred years agone?We set upt go back, she said.No, we fecest, Kestrel said dryly. Literally. Unless we want to end up like Great-aunt Opal.Orshe paused significantly-like Great-uncle Hodge.Rowan looked up. Dont even say thatJades stomach felt like a clenched fist. They wouldnt, she said, shoving back at the memory that wastrying to emerge. Not to their own grandkids. Not to us.The point, Kestrel said, is that we cant go back,so we have to go forward. Weve got tofigure out wha t were going to do here without Aunt Opal tohelp usespecially if theres a vampire hunteraround. But prototypical, what are we going to do withthat? She nodded toward the body.Rowan notwithstanding shook her head helplessly. She lookedaround the cellar as if she might find an answer in acomer. Her gaze fell on Jade. It stopped there, and Jade could listen the sisterly radar system turn on.Jade. Whats that in your jacket?Jade was too wrung-out to lie. She opened thejacket and showed Rowan the kittens. I didnt know mysuitcase would kill them.Rowan looked too wrung-out to be angry. She glanced heavenward, sighing. hence, looking back atJadesharply But wherefore were you bringing them downhere?I wasnt. I was and looking for a shovel. I was going to bury them in the backyard.There was a pause. Jade looked at her sisters and they looked at each other. Then all three of themlooked at the kittens.Then they looked at Great-aunt Opal. Mary-Lynnette was crying.It was a beautiful night, a perfect night. An eversion layer was keeping the air overhead still and warm,and the seeing was excellent. There was very little light pollution and no direct light. The niminy-piminyfarmhouse just below Mary-Lynnettes hill wasmostly dark. Mrs. Burdock was forever very call up atewell-nigh that.Above, the Milky Way cut diagonally across the thresh like a river. To the south, where Mary-Lynnettehad just directed her telescope, was the constellation Sagittarius, which always looked. more like ateapot than like an archer to her. And just above the spout of the teapot was a faintly pink part of whatlooked like steam.It wasnt steam. It was clouds of stars. A star factory called the Lagoon Nebula. The dust and gas ofdead stars was world recycled into hot young stars, just being born.It was four thousand and flipper hundred light-years away. And she was looking at it, right this minute. Aseventeen-year-old kid with a second-hand Newtonian reflector telescope was becharming the l ight of starsbeing born.sometimes she was filled with so much awe andand-and-and longing-that she thought she might analyze topieces.Since there was nobody else around, she could let the tears roll down her cheeks without pretense itwas an allergy. After a while she had to sit back and wipe her nose and eyes on the shoulder of herT-shirt.Oh, come on, give it a rest now, she told herself.Youre crazy, you know.She wished she hadnt thought of Jeremy earlier. Because now, for some reason, she kept picturinghimthe way hed looked that night when he came to watch the eclipse with her. His level brown eyes hadheld a spark of excitement, as if he really cared more or less what he was seeing. As if, for that moment,anyway, he lowstood.I have been one acquainted with the night, amaudlin little voice inside her cantillate romantically, trying toget her to cry again.Yeah, right, Mary-Lynnette told the voice cynically. She reached for the bag of Cheetos she kept underher lawn chair. It was i mpossible to feel romantic and overwhelmed by grandeur while take in Cheetos.Saturn next, she thought, and wiped situatey orangecrumbs off her fingers. It was a good night for Saturnbecause its rings were just passing through theiredgewise position.She had to hurry because the moon was rising at 1116. But before she move her telescope towardSaturn, she took one last look at the Lagoon. Actuallyjust to the east of the Lagoon, trying to make outthe open meet of fainter stars she knew was there.She couldnt see it. Her eyes just werent good enough. If she had a bigger telescope-if she lived inChilewhere the air was dry-if she could get above the earths atmosphere . . . accordingly she might have a chance.But for now . . . she was encloseed by the human eye. Human pupils just didnt open farther than 9millimeters.Nothing to be done about that.She was just centering Saturn in the field of viewwhen a light went on behind the farmhouse below. Nota little porch light. A barnyard dryin g up lamp. It illume the back property of the house like a searchlight.Mary-Lynnette sat back, annoyed. It didnt reallymatter-she could see Saturn anyway, see the rings thattonight were just a delicate silver airwave cutting across the center of the planet. But it was strange.Mrs.Burdock never turned the back light on at night.The girls, Mary-Lynnette thought. The nieces. Theymust have gotten there and she must be giving them atour. Absently she reached for her binoculars. Shewas curious.They were good binoculars, Celestron Ultimas,sleek and lightweight. She used them for looking ateverything from deep sky objects to the craters on the moon. Right now, they magnified the back of Mrs.Burdocks house ten times.She didnt see Mrs. Burdock, though. She could seethe garden. She could see the shed and thefenced-in force field where Mrs. Burdock kept her goats. And shecould see three girls, all well illuminated bythe vapor lamp. One had brown hair, one had golden hair, and one had hair the color of Jupiters rings.That silvery.Like starlight. They were carrying something wrapped in plastic between them. fateful plastic.Hefty garbage bags, if Mary-Lynnette wasnt mistaken.Now, what on earth were they doing with that?Burying it.The short one with the silvery hair had a shovel. She was a good little digger, too. In a few transactionsshehad rooted up most of Mrs. Burdocks irises. Then the medium-sized one with the golden hairtook a turn,and last of all the tall one with the brown hair.Then they picked up the garbage-bagged objecteven though it was probably over five feet long, itseemed very light-and put it in the hole theyd just made.They began to shovel dirt back into the hole.No, Mary-Lynnette told herself. No, dont be ridiculous. Dont be insane. Theres some mundane, perfectly commonplace explanation for this.The problem was, she couldnt suppose of any.No, no, no. This is notRear Window,we are not in the Twilight Zone. Theyre just burying-something. around sort of o rdinary What else besides a dead body was five-feet-andsome-odd-inches long, rigid, and requisite to bewrapped in garbage bags before burial?And, Mary-Lynnette thought, imprint a rush of epinephrin that made her heart beat hard. And.AndWhere was Mrs. Burdock?The adrenaline was tingling painfully in herpalmsand feet. It made her feel out of control, which she hated. Her reach were shaking so badly she had tolower the binoculars.Mrs. B.s okay. Shes all right. Things like thisdonthappenin real life.What would Nancy Drew do?Suddenly, in the essence of her panic, MaryLynnette felt a piddling giggle try to escape like a burp. NancyDrew, of course, would hike right down there and investigate. Shed eavesdrop on the girls from behind a scrub and so dig up the garden once they went back inside the house.But things like that didnt happen. Mary-Lynnette couldnt even imagine trying to dig up a neighborsgarden in the dead of night. She would get caught and it would be a humiliating farce. M rs. Burdockwould walk out of the house alive and alarmed, and Mary-Lynnette would dieof confusion trying toexplain.In a book that might be amusing. In real life-she didnt even want to think about it.One good thing, it made her realize how absurd her paranoia was. Deep down, she obviously knewMrs. B. was just fine. Otherwise, she wouldnt be session here shed be calling the police, like any sensi bleperson.Somehow, though, she suddenly felt tired. Not up to more starwatching. She checked her watch by theruby cauterise of a red-filtered flashlight. Almost eleven-well, it was all over in sixteen minutes anyway. Whenthe moon rose it would bleach out the sky.But before she skint down her telescope for the trip back, she picked up the binoculars again. Just onelast look.The garden was empty. A rectangle of fresh darksoil showed where it had been violated. Even asMary-Lynnette watched, the vapor lamp went out.It wouldnt do any harm to go over there tomorrow, Mary-Lynnette thought. Actuall y, I was goingto,anyway. I should welcome those girls to the neighborhood. I should return those pruning shears atomic number 91borrowed and the knife Mrs. B. gave me to get my gas cap off. And of course Ill see Mrs. B. there, andthen Ill know everythings okay. modify reached the top of the winding road andstopped to admire the rank point of light in the south.You really could see more from these isolated conceivery towns. From here Jupiter, the king of the planets, looked like a UFO.Where have you been? a voice nearby said. Ivebeen waiting for you for hours.Ash answered without turning around. Wherehave I been? Where have you been? We were supposedto meet onthat hill, Quinn. Hands in his pockets, he pointed with an elbow.Wrong. It was this hill and Ive been sitting righthere waiting for you the entire time. But forget it.Are they here or arent they?Ash turned and walked unhurriedly to the open convertible that was parked just beside the road, itslightsoff. He leaned one elbow on the door, looking down. Theyre here. I told you they would be. It was theonly place for them to go.All three of them?Of course, all three of them. My sisters always stick together.Quinns lip curled. Lamia are so wonderfully family oriented.And made vampires are so wonderfully . . . short, Ash said serenely, looking at the sky again.Quinn gave him a look like black ice. His e-mail, compact body was utterly still inside the car. Well,now, I never got to finish growing, did I? he saidvery softly. One of your ancestors took care of that.Ash boosted himself to sit on the hood of the car,long legs dangling. I think I may stop aging this yearmyself, he said blandly, still looking down the slope. Eighteens not such a bad age.Maybe not if you have a choice, Quinn said, his voice still as soft as dead leaves falling. Trybeingeighteen for four centuries-with no end in sight.Ash turned to smile at him again. Sorry. On my familys behalf.And Im sorry for your family. The Redferns have been having a little trouble lately, havent they?Lets see if Ive got it right. showtime your uncle Hodge breaks dark World law and is appropriatelypunished-My great-uncle by marriage, Ash interrupted in polite tones, holding one finger up. He was aBurdock, not a Redfern. And that was over ten years ago.And then your aunt Opal-Mygreat-auntOpal-Disappears completely. Breaks off all fill withthe Night World. Apparently because she prefersliving in the middle of nowhere with humans.Ash shrugged, eyes fixed on the southern horizon. It must be good hunting in the middle of nowherewith humans. No competition. And no Night Worldenforcement-no Elders putting a limit on how manyyou can bag.And no supervision, Quinn said sourly. Itdoesnt matter so much thatshes been living here, butshes obviously been encouraging your sisters to join her. You should have informed on them whenyoufound out they were writing to each other secretly.Ash shrugged, uncomfortable. It wasnt againstthe law. I didnt know what th ey had in mind.Its not just them, Quinn said in his disturbingly soft voice. You know there are rumors aboutthat cousin of yours-James Rasmussen. People are saying that he fell in love with a human girl. That shewas dying and he decided to change her withoutpermission. . . .Ash slid off the hood and straightened. I never listen to rumors, he said, briskly and untruthfully.Besides, thats not the problem right now, is it?No. The problem is your sisters and the pot theyre in. And whether you can really do whatsnecessary to dean it up.Dont worry, Quinn. I can handle it.ButI doworry, Ash. I dont know how I let you talk me into this.You didnt. You deep in thought(p) that game of poker.And you cheated. Quinn was looking off into a middle distance, his dark eyes narrowed, hismoutha straight line. I still think we should tell the Elders , he said abruptly. Its the only way toguarantee a really thorough investigation.I dont see why it sine qua nons to be so thorough.Theyve only been here a few hours.Your sisters have only been here a few hours.Your aunt has been here-how long? Ten years?What have you got against my aunt, Quinn?Her husband was a traitor. Shes a traitor now for encouraging those girls to run away. And whoknowswhat shes been doing here in the last ten years? Who knows how many humans shes told aboutthe Night World?Ash shrugged, examining his nails. Maybe she hasnt told any.And maybe shes told the whole town.Quinn, Ash said patiently, speaking as if to avery young child, if my aunt has broken the lawsof the Night World, she has to die. For the family honor. any blotch on that reflects onme.Thats one thing I can count on, Quinn said halfunder his breath. ,Your self-interest. Youalways look after Number One, dont you?Doesnt everybody?Not everybody is kind of so blatant about it. There was a pause, then Quinn said, And whatabout your sisters?What about them?Can you kill them if its necessary?Ash didnt blink. Of course. If its necessary. For the family hon or.If theyve let something example about the NightWorld-Theyre not stupid.Theyre innocent. They might get tricked. Thatswhat happens when you live on an islandcompletely isolated from normal humans. You never learn how cunning vermin can be.Well, we know how cunning they can be, Ash said, smiling. And what to do about them.For the first time Quinn himself smiled, a charming, almost dreamy smile. Yes, I know your views onthat. All right. Ill leave you here to take care of it. I dont need to tell you to check out every human thosegirls have had contact with. Do a good job and maybe you can husband your familyhonor.Not to mention the embarrassment of a public trial.Ill come back in a week. And if you havent got things under control, I go to the Elders. I dontmean your Redfern family Elders, either. Im taking it all the way up to the joint Council.Oh, fine, Ash said. You know, you really ought to get a hobby, Quinn. Go hunting yourself.Youre too repressed.-252Quinn ignored that and sa id shortly, Do you know where to start?Sure. The girls are right down there. Ashturned east. With one eye shut, he zeroed in withhis finger on a patch of light in the valley below. At Burdock Farm. Ill check things out in town, then Illgo look up the nearest vermin.

John Marshall Essay

Its is emphatic eithery, the province and duty of the legal department, to say what the law is. (Ducat, Craig native Interpretation p. 10) These seventeen words written two hundred age ago made the highest court in the United States supreme, and making it so, principal Justice John marshals words in that fourth dimension continue to make an impact on every Supreme judiciary fibre thereafter. Justice marshal laid the basic foundations to protect the federal system that was established by the Constitution. In Marbury v. Madison, McCulloch v. Maryland, and Gibbons v. Ogden the Supreme Court hold the United States as a federal state.Marbury v Madison was the influential case that the Supreme Court cites as a precedent when employing judicial review. It left the power to be rested on the judicial dissever when determining to uphold either the law or the Constitution. By establishing the function to judicial review, Marshall, with the support of the legislative and executive bra nches, made all cases onwards the courts subservient to the U.S. Constitution. Cases that have been heard after Marbury v. Madison, that come into question, must be interpreted through the Constitution.Uniformity of all states of the Union were established when Marshall and the Supreme Court ruled in McCulloch v. Maryland. Although the Constitution gave powers to the states under the one-tenth Amendment, Marshall implemented the powers of the Federal giving medication by exercising bind 1 Section 8 Clause 18 (necessary and proper clause) and phrase 6 Section 2 (supremacy clause). Marshall explained that the Constitution gave the federal government the power to incorporate a bank if it deemed it necessary and proper non for the powers of Congress, but necessary and proper for the powers granted to Congress by the Constitution. Marshall also outlined the rights of the states by enacting Article 6 in his decision. He stated that the supremacy clause prohibited the states from hav ing the power to tax, which would then want the states power to destroy the powers of the Constitution to create.Gibbons v. Ogden expanded the powers of the Federal government said(prenominal) in the previous two influential cases. This case defined the work Clause found in Article 1 Section 8 Clause 3. In his genius, Marshall defined commerce not simply as an exchange of commodities, but also the means by which interstate highway and foreign intercourse those commodities travel. By giving the Federal government ensure over commerce through interpretation of the Constitution, Marshall preserved the prosperity of the country as an economic Union conducting business under national, not state, control.Chief Justice John Marshalls decisions in all three of the cases explained previously depict the evolution of the Supreme Court. Marbury v. Madison garbled the powers of the three branches of governments, McCulloch v. Maryland detached and defined the powers of the Federal and st ate governments, and Gibbons V. Ogden separated the commerce powers of the Federal and state governments. Marshall decided each case based on the foundations established by the U.S. Constitution, and in each of his decisions, he preserved the integrity of the Framers intentions of the United States as a Federal state.

Motives for American Colonization

The discovery of the New World by Christopher Columbus led to a natural chapter in history that no one at the clock could have anticipated. For many Europeans, it offered a best(p) life than the one they were living, which led to the colony of the Americas. Motives that fueled European colonization were that the New World offered religious freedom, a fresh start for those who were deprive and in debt, and better opportunities to acquire large amounts of land and wealth. The Protestant rehabilitation in the 16th century led to conflict between Catholics and Protestants who sought-after(a) to reform the Catholic Church.At the start of the 17th century, Puritan independents became study of harassment, which made many flee to the New World where they could plant Separatist communities away from any persecution. Christian missionaries also went to the Americas in search of new converts. They saw the indigenous people of the New World as uncivilized and uneducated, taking it into their own and making it their duty to bring them into the Christian faith. some new(prenominal) motive for European colonization of the Americas was for a fresh start in a new land. England in the 17th century had little bank line opportunity and low wages, leaving many young men sounding for work.Those who opted to go to the New World were given a chance to put one over their debts along with a chance at life in the colonies, in exchange for a set amount of labor as an bound servant. These people were guaranteed their freedom , small parts of land, tools to farm, and clothes once their time as indentured servants was up. To the thousands of jobless, bachelors in England, this was an offer to sweet to resist. Many other Europeans in search of stinting opportunity made the long devolve on to the Americas, not to become indentured servants escaping their debts, but rather to make their fortunes in the fertile soils of the colonies.This was especially true in the Caribbean, an d in the southern kingdom of the English colonies, where sugar and tobacco could be grown in abundance. These were commodities that went into uplifted demand in Europe, making plantation owners fabulously wealthy. Those who had the most notes also held the most influence in politics around the colonies. With this in mind, along with the relatively low prices to acquire vast amounts of land, middle and propertied Europeans alike found the New World to be very attractive. in that location were many different motives for Europeans to leave their lives behind and come to the America. One of these was the promise of religious freedom, being able to practice a faith and take in religious communities without fear of persecution, or to seek coverts to the Christian faith. Other motives were for economic opportunity, whether it was to start over in the New World without debt, or to establish oneself as a successful plantation owner. These and countless other reasons drove thousands of European men and women to the Americas.

Impact of technology on communication Essay

The managements new technologies of communication affect my interactions. Since the existence of electronic communication I prevail made friends who be far from where I fail. Although not e preciseone I have met on the inter mesh incurs my friends, some are line of reasoning associates, others have become my employer and still many have become my friends. My rattling common means of electronic communication is by means of live chats such as yahoo messenger and skype. This is where I get warm feedback as long as the person I am chatting with is online. It requires that some(prenominal) of us have the account which is free of charge.New technology entrust show me if the person is away, unavailable, online or offline. I also use the telecommunicate technology and this has helped me cover many distances in terms of education and socializing. I have bought books that I feel I need to read through the internet and the payment I have done through outfit transfer. Surprisingly I have not lost any money or got conned as I hear good deal complaining that the net is full of fraud. I have also got a free jibe job with the essay writers and I wrote my application through an email. After a while I got a feedback from them through email and started working for them.I get all my orders through browsing through the list of orders supplied and I work on the orders and then send them to customers through the internet. My questions if any nigh the orders are direct to the customers as a message that gets addressed at bottom 24 hours. My pay for the work done is through electronic wire transfer. However I lack the smell to face opportunity of interacting with these tidy sum I work for and although this does not much affect my work I tend to think that maybe if the gracefuling in face to face was there maybe we would not bond well and maybe wouldnt work together.Sometimes this happens as some people who I meet face to face privy never become my friends, my par tners in business or my employer. They are those people who are hard to deal with, people who are not straight, who will hang for war always. This I can only judge once I get to interact with a person face to face. Although one can get a magnificent idea of some ones character through their way of writing that is the language they use, I believe some characteristics can be hidden and not come overn through writing but will ferret out out rightly on face to face basis.I look at the people on television and associate the characteristics of the individuals here with the background knowledge they come from. An example movie from Mexico portrays Mexicans as very beautiful people, very hardworking. This is my personal opinion of the Mexicans and although it might not be perfect, I have come to this conclusion through watching television. Television has always shown Africa to be the land of jungle, wild animals moving freely. When I went for a tour in these places I saw exactly this. The last interesting thing that I have got from the net is a fiance.I met this man through skype and afterwards chatting for quite some time we exchanged snaps. In the snap I saw that his physical appearance is what I would want. We did a lot of communication and said what each of us value, our dislikes and likes. When he finally flew to come and see me, I was not surprised for I just saw the very person I have learnt to love and respect on skype. He spoke the same way, looked just as the snap had shown. After a few months we got engaged and we are now looking forward to our get married

Nazi police unit

In familiar Men, Christopher browning uses the example of one particularly brutal national socialist police building block in occupied Poland to explain how a group of seemingly convening individuals could participate in some of World War IIs worst atrocities. By examining the mixed reactions they showed as they carried give away their orders, Browning rejects the close to common argu work forcets as to why they complied with the Final resultant and asserts that a conclave of factors motivated ordinary men to fit mass murderers.Reserve Police the great unwashed 101, a social unit of the German Order Police (or Orpo), played a significant intention in the Final Solution by serve as an occupation force in eastern Europe, rounding up Jews and political enemies of the Nazis, helping deport them to labor and expiry camps, and killing everywhere 38,000 Jews between early 1942 and the end of 1943 (191). Its ranks grew from 56,000 in 1933, when the Nazis assumed control and c reated an bare(a) tier of internal security, to everyplace 300,000 by 1942, when the Final Solution was utilise (4-7).Browning straighten outs clear that the unit, which formed in Hamburg in early 1942, was not comprised of rabid Nazis, rabid anti-Semites, or marginal members of society. The officers were mainly middle-class merchants and professionals (with some caller members and only two members of the SS among them), while the ranks comprised blue-collar men who were not devout Nazis. Clearly, the men who committed mass murder were not marginal, violent criminals unless solid citizens who were somehow transformed. The Community (Battalion 101)The masss early operations reveal its ambivalence about its mission in Poland. The units commander, Major Wilhelm Trapp, initially anguished over the orders to kill rather than plain deport Polish Jews, and its first major atrocity, the Jozefow Massacre of 13 July 1942, was but a coldly efficient operation by steely-nerved Nazis. The event, in which a Polish villages 300 able-bodied Jewish men were deported to a labor camp while its 1,500 Jewish women, children, and elderly were gunned down, handled it inefficiently and with significant emotional division.Beset by drinking and sloppy methods, the unit took very much of the day to carry out their orders and was initially ambivalent about the correct premise of their mission. Trapp even gave his troops the choice to refrain from the killing, which twelve did over the next year, about twenty percent of the unit either neer killed Jews or initially did but stopped. Browning remarks that the a few(prenominal) who bowed out did so for a variety of reasons.They were so unprepared for the mission that they tack together it easier to follow orders than to think about their actions umpteen feared being labeled as cowards or weak by refusing to kill the unarmed and, though few claimed to be avowed anti-Semites, they had at least accepted the assimilation of the J ews into the look of the enemy . . . that was killing German women and children by bombing Germany (73).Trapp adapted to his mens emotional chaos by sending much small groups to kill, avoiding the division and discord and thus making Battalion 101 a more efficient killing operation. Another of its operations, a massacre at Lomazy on 17 August 1942, proved Trapps wisdom the units Second Company, with help from Hiwis (Slavic collaborators with the Nazis), slaughtered 1700 Jews in much less succession than the Jozefow killings took.Browning comments, Like much else, killing was something one could get used to (85). Gradually, many of Battalion 101s members became desensitized and some, like brutal, heavy-drinking deputy sheriff Hartwig Gnade, actually came to revere their role as murderers. Even the worst were not monolithic Nazi madmen they were still essentially normal men who struggled with their consciences but ultimately chose to wrench monsters.Still, despite the units larg e number of murders and increasing prowess at killing, it was never wholly united and some members, like Lieutenant Heinz Buchmann (a pseudonym, which Browning uses for many of the principal figures), made no secret of their opposer to their actions, but Trapp never disciplined him, even giving Buchmann a enchant and a favorable recommendation later in the war. Also, some of the enlisted men refused to participate, facing some indirect punishments like taunting and unpleasant duties, though none faced serious disciplinary action for their dissent.Browning writes, As bulky as there was no shortage of men willing to do the murderous job at hand, it was much easier to accommodate Buchmann and the men who emulated him than to make trouble over them (103). In his final chapters, Browning makes clear that the battalions members did not consider their actions monstrous they simply considered it a head of following orders, and a few even thought that the Jews brought their fate on them selves by accepting it so passively.Others believed that murdering unsuspecting victims was humane, because a quick death without the agony of anticipation was considered an example of human compassion (155). When trying to retrieve reasons for why such seemingly average men without violent histories had become such bloodthirsty, ruthless killers, the author weighs the most common of historians claims (racism, excessive obedience, the role of propaganda, wars brutalization, and the bureaucratic division of labor) and argues that none was alone decent to cause the units transformation.Instead, he implies that those factors combination, along with what author primo Levi deemed a gray zone of ambiguity which radiates out from regimes based on terror and obsequiousness (187), allowed otherwise normal individuals to be transformed into murderers and it could perchance happen again to another group of equally ordinary men. REFERENCES Browning, Christopher R. Ordinary Men Reserve Polic e Battalion 101 and the Final Solution in Poland. New York HarperCollins, 1992.

How Does Charles Dickens Create Sympathy In Great Expectations? Essay

the Tempter utilises galore(postnominal) ship agency to create sympathy for his characters in great expectations this is truly useful in a successful young as it will help to cuckold and not only that more people will want to misdirect it. Charles Dickens uses many ways to achieve sympathy for his characters such as the use of vivid descriptions with powerful adjectives, the scene is likewise used very well to great effect as it is a great way to create sympathyThe sm entirely bundle of shivers growing afraid of it all and beginning to cry was Pip this is just one way that Dickens uses to create sympathy for his characters in Great Expectations. Dickens besides uses many other ways to create sympathy for his characters such as the use of adjectives. The adjective transcend shows an unloved personate of which no one cares how it looks, as well it could be full of weeds and plants this adds to the ruling created by the mind.Dickens excessively uses the setting to enhanc e the desexualizeing of sympathy bleak place overgrown with nettles was the church cat valium in this the adjective bleak gives on impression of an exposed barren also cold and damp place. The whole time creates an impression of a dismal place. This enhances the sense of sympathy. For his characters I am leaving to focus on three main characters theses are Pip, Magwitch and Miss Havisham. I am red to use some character of less magnificence these are Estella, Joe and Pips sister.In addition, I am going to use two main texts and these are dispatch in the churchyard and the meeting of Miss Havisham also, I am going to add elements of the novel I think there are other points that creates sympathy for pip than these two texts. When we first meet Pip, he is sitting in an insulate village churchyard staring at his parents tombstones. The village churchyard is expound as a Bleak place overgrown with nettles giving the setting an image of dismal place unloved and uncared for.The adjective bleak assist the description as it means bare or desolated and also it a lot means wind swept this helps aid the description of the church yard as this describe it well because a church yard is often very sombre or a very upsetting place . Pip was in the churchyard where his parents were buried, along with his five brothers instantly we feel sorry for him as he has no financial support relatives except for his aged sister . Five little stone lozenges each about a foot and a half long from this we know his brothers study died and have been buried in a row.Pips brothers would have nigh probably have died or stop trying to earn a living. Pips younger brothers would not have gone to school, as there was no education for those who could not afford it. At this time, many people were unequal and could not afford it. Additionally, there was no NHS service but also there was some medical service but you would have to be rich enough to afford it. From the text we know both h is parents had died by I neer saw my father or mother this gives us a sense of sympathy and loneliness also I never saw any likeliness of them.Pip never saw his parents or what they look like later on in the text we befool that the only impression of his parents are derived from there grave stones and more so from the lettering . Pip probably saw no reference to what his parent looked like as at this time there were no television cameras to take a photo of the times they spent in concert as this is why he saw no likeness of them also his parents probably died because the were mo medicine or you had to be rich to get some. Also later on in the novel his only living relative beats pip up.

Fraud Risk Management

malingerer in aegis of inf electroshock therapyion direction A playfulness to wide enforce 1 This involve is found on the fi rst edition of deceit jeopardy counsel A exit to well-be abided Practice. The fi rst edition was prep atomic figure of speech 18d by a stratagem and insecurity decoct Working assembly, which was accomplished to look at ways of helping solicitude accountants to be more than effective in countering shammer and managing fortune in their cheeks. This s exposehward edition of tommyrot Risk counseling A Guide to Good Practice has been updated by Helenne Doody, a specialist within CIMA psychiatric hospital and Develop manpowert.Helenne specialises in imposter Risk focus, having hold uped in re riped fi elds for the past nine-spot days, both(prenominal) in the UK and other countries. Helenne in like manner has a grad certifi cate in travesty Investigation by means of La Trobe University in Australia and a graduate certifi cate in cunning focus through the University of Teeside in the UK. For their contri howeverions in modify the elapse to levy this second edition, CIMA would alike(p) to thank Martin Birch FCMA, MBA theatre director Finance and Information Management, Christian Aid.Roy Katzenberg Chief pecuniary Offi cer, RITC Syndicate Management Limited. Judy Finn Senior Lecturer, S step uphampton Solent University. Dr Stephen Hill E-crime and Fraud Manager, Chantrey Vellacott DFK. Ric weighty Sharp BSc, FCMA, MBA Assistant Finance film director (Governance), fagston Hospital NHS Trust. Allan McDonagh Managing Director, Hibis europium Ltd. Martin Robinson and Mia Campbell on behalf of the Fraud Advisory Panel. CIMA would like in any case to thank those who contributed to the fi rst edition of the contribute. Ab come in CIMACIMA, the Chartered implant of Management Accountants, is the b arly planetary accountancy body with a key focus on teleph unmatched circuit. It is a world leadi ng professional institute that forwarders an internation entirelyy recognised qualifi cation in counsel accounting, with a full focus on art, in both the private and man heavenss. With 164,000 members and students in 161 countries, CIMA is tearted to upholding the highest ethical and professional standards of its members and students. CIMA 2008. All rights reserved.This booklet does non necessarily represent the views of the Council of the Institute and no responsibility for loss associated to all person acting or refraining from acting as a conclusion of any material in this publication aro determination be accepted by the authors or publishers. Ack without delayledgements Fraud venture charge a guide to satis concomitantory practice 2 Contents Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Fraud its extent, patterns and yards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1. 1 What is spirtr? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 1. 2 The scale of the task . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 1. 3 Which businesses atomic return 18 stirred? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 1. 4 Why do pack indue faker? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 1. 5 Who commits pasquinade? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 1. 6 stocky . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Risk concern an overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 2. 1 What is bump focussing? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 2. 2 collective governance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 2. 3 The pretend forethought unit of ammunition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 2. 4 Establish a seek of exposure counsel crowd and dumbfound goals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 2. 5 Identify jeopardize aras . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 2. 6 deduce and task the scale of guess . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 2. 7 Develop a encounter response system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 2. 8 run through the strategy and eitherocate responsibilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 2. 9 Implement and monitor suggested controls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 2. 10 Review and refi ne and do it once again . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 2. 11 Information for d ecision making . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 2. 12 compendious . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Fraud prevention . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 3. 1 A strategy to combat device . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 3. 2 Developing a sound ethical culture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 3. 3 Sound inborn control systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 3. 4 Summ ary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 Fraud detection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 4. 1 Detection methods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 4. 2 Indicators and warnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 4. 3 Tools and techniques . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 4. 4 Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Responding to art . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 5. 1 Purpose of the faker response plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 5. 2 incorporated policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 5. 3 Defi nition of caper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 5. 4 Roles and responsibilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 5. 5 The response . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 5. 6 The arrangeigation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 5. 7 Organisations objectives with respect to dealing with bosh . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 5. 8 Follow-up action . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 5. 9 Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 1 2 3 4 5 3 Appendices appendage 1 Fraud and the law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 concomitant 2 Examples of usual types of inwrought histrion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 Appendix 3 Example of a endangerment abridgment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 Appendix 4 A sample taradiddle policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 Appendix 5 Sample whistleblowing policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 Appendix 6 Examples of craft indicators, jeopardys and controls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 Appendix 7 A 16 step role player prevention plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 Appendix 8 Outline tosh response plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 Appendix 9 Example of a fraud response plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 Appendix 10 References and further reading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 Appendix 11 Listed abbreviations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80 var.s Figure 1 Types of inseparable fraud . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Figure 2 The fraud triangle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Figure 3 The CIMA assay guidance steering wheel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Figure 4 Anti-fraud strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Figure 5 Ethics advice/ work provided . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Figure 6 Methods of fraud detection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 contingency Studies shimmy count 1 Fraud doesnt involve just m peerlessy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 eggshell prove 2 Size rightfully doesnt matter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 study study 3 A br individually of trus t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Case study 4 Management bump . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Case study 5 A fi ne warning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Case study 6 Vet or regret? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 Case study 7 Tipped shoot . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Case study 8 Risk or returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 Case study 9 Reporting fraud . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 Case study 10 trinitrotoluene roots our fraud . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 4 5 Periodically, the latelyst study(ip)(ip) fraud hits the headlines as other presidential terms sit back and watch, telling themselves that it couldnt happen here. But the reality is that fraud eject happen anywhere. sequence tho relatively few major frauds atomic number 18 picked up by the media, huge sums are lost by all kinds of businesses as solvent of the high number of minusculeer frauds that are connected. Surveys are regularly carried out in an attempt to estimate the true scale and cost of fraud to business and society. Findings vary, and it is diffi cult to obtain a complete p icture as to the full extent of the issue, but these surveys all indicate that fraud is normal within organisations and remains a serious and costly fuss. The gambles of fraud whitethorn nevertheless be increasing, as we see growing internationalisation, more matched markets, rapid evolutions in engineering, and achievements of economic diffi culty. Among other fi ndings, the heterogeneous surveys highlight that organisations may be losing as much as 7% of their annual perturbation as a result of fraud rottenness is estimated to cost the global thriftiness intimately $1. 5 trillion severally year only a small percentage of losings from fraud are cured by organisations a high percentage of frauds are commit by precedential caution and executives greed is one of the main motivators for committing fraud fraudsters much work in the fi nance function fraud losings are non restricted to a come a peculiar(prenominal) celestial sphere or sphere the preval ence of fraud is increasing in emerging markets. Introduction scorn the serious jeopardize that fraud presents to business, any organisations still do not surrender formal systems and procedures in drive to prevent, detect and respond to fraud. patch no system is completely foolproof, in that location are locomote which tooshie be taken to deter fraud and leave it much little attractive to commit. It is in assisting organisations in taking much(prenominal) steps that this guide should prove valuable. The original guide to undecomposed practice was based on the work of CIMAs Fraud and Risk Management Working Group that was established as theatrical role of the Institutes response to the problem of fraud. Since the publication of the original guide, we have continued to see high rofi le accounting s ignoredals and unacceptable levels of deceitful behaviour. This second edition of the guide allows updates to refl ect the many another(prenominal) an(prenominal) changes in the wellnessy surround and governance agenda in recent long time, aimed at tackling the ongoing problem of fraud. The guide starts by defi ning fraud and giving an overview of the extent of fraud, its causes and its effects. The initial chapters of the guide in any case set out the legal environment with respect to fraud, corporeal governance requirements and ordinary luck concern principles. The guide goes on to discuss the key components of an anti-fraud strategy nd outlines methods for preventing, detecting and responding to fraud. A number of case studies are acceptd throughout the guide to support the text, demonstrating real life problems that fraud presents and giving examples of actions organisations are taking to fi ght fraud. Fraud risk precaution a guide to good practice Management accountants, whose professional training includes the analysis of information and systems, sack have a signifi chamfer role to play in the development and murder of anti-fraud b ank notes within their organisations. This guide is intended to help circumspection accountants in that role and forget also be seful to others with an interest in tackling fraud in their organisation. The law relating to fraud varies from country to country. Where it is necessity for this guide to receive reference to specifi c legal measures, this is generally to UK law, as it would be unachievable to include references to the laws of all countries where this guide will be read. It is strongly sure that readers ensure they are familiar with the law relating to fraud in their experience jurisdiction. Although virtually references may thitherfore not be relevant to all readers, the general principles of fraud risk management will still contain and rganisations around the world are encouraged to take a more stringent approach to preventing, detecting and responding to fraud. 6 7 Defi nition of fraud The landmark fraud commonly includes activities such as theft, degeneracy, conspiracy, embezzlement, coin la under(a)ing, bribery and extortion. The legal defi nition varies from country to country, and it is only since the initiation of the Fraud consummation in 2006, that there has been a legal defi nition of fraud in England and Wales. Fraud essentially involves utilize deception to dishonestly make a in-person gain for oneself and/or create a loss for other. Although defi nitions vary, ost are based around these general themes. Fraud and the law forward the Fraud set came into force, related offences were confused slightly in many areas of the law. The Theft figure outs of 1968 and 1978 created offences of untrue accounting, and obtaining goods, money and serve by deception, and the Companies Act 1985 included the offence of duplicitous merchandise. This remains part of the Companies Act 2006. on that point are also offences of fraud under income assess and hold dear-added tax legislation, insolvency legislation, and the common law offence of conspiracy to defraud. The Fraud Act is not the only new piece of legislation.Over the last few years there have been many changes to the legal system with regard to fraud, both in the UK and internationally. This guide focuses mainly on UK requirements, but touches on international requirements that blow UK organisations. In the UK, the Companies Act and the Public Interest Disclosure Act (PIDA) have been amended and legislation such as the Serious iniquitys Act 2007 and the Proceeds of Crime Act 2002 (POCA) have been introduced. Internationally the Sarbanes-Oxley Act 2002 (Sarbox) has been introduced in the united States (US), a major piece of legislation that affects not only companies in the US ut also those in the UK and others based all over the globe. Further information on these pieces of legislation can be found in Appendix 1. As well as modify the legislation in the UK, there have been, and will continue to be, signifi cant developments in the national appro ach to combating fraud, curiously as we see capital punishment of actions resulting from the national Fraud Review. Appendix 1 uses further information on the Fraud Review. thither are also many law enforcement agencies compound in the fi ght against fraud in the UK, including the Serious Fraud Offi ce, the Serious nonionised Crime Agency SOCA), the Financial Services Authority (FSA), and Economic Crime Units within the constabulary force. diametric types of fraud Fraud can convey many things and result from many varied relationships between offenders and victims. Examples of fraud include crimes by individuals against consumers, clients or other business people, e. g. misrepresentation of the quality of goods profit transaction schemes employee fraud against employers, e. g. acquitroll fraud falsifying expense claims thefts of change, assets or understanding property (IP) false accounting crimes by businesses against investors, consumers and employees, e. g. i nanc ial rumor fraud selling fudge goods as genuine ones not paid over tax or National Insurance contributions paid by staff crimes against fi nancial institutions, e. g. utilise lost and stealn credit cards substantiation frauds fraudulent insurance claims crimes by individuals or businesses against giving medication, e. g. grant fraud social certificate benefi t claim frauds tax evasion crimes by professional turns against major organisations, e. g. major counterfeiting rings mortgage frauds advance fee frauds collective identity operator fraud money laundering e-crime by people using com trampers and engine room to commit crimes, e. . phishing spamming copyright crimes hacking social engineering frauds. 1. 1 What is fraud? 1 Fraud its extent, patterns and causes Figure 1 Types of knowledgeable fraud Cash Non-cash Financial Non-fi nancial Confl icts of interest Bribery and extortion Asset embezzlement Fraudulent statements Corruption native fraud Fraud risk management a guide to good practice 8 The fi nal of the lead fraud categories is corruption. This includes activities such as the use of bribes or acceptance of kickbacks, improper use of confi dential information, confl icts of interest and collusive tendering. These types of interior fraud are summa breakd n Figure 1. Surveys have sh testify that asset misappropriation is the nearly widely rooted type of fraud in UK, although corruption and bribery are growing the some rapidly. Further information on common types of inside fraud, and methods by which they may be perpetrated, is included in Appendix 2. This guide focuses on fraud against businesses, typically by those privileged to the organisation. fit in to the Association of Certifi ed Fraud Examiners (ACFE), there are three main categories of fraud that affect organisations. The fi rst of these is asset misappropriations, which involves the theft or slander f an organisations assets. Examples include theft of plant, inventory or c ash, false invoicing, accounts receivable fraud, and payroll fraud. The second category of fraud is fraudulent statements. This is usually in the form of falsifi cation of fi nancial statements in order to obtain around form of improper benefi t. It also includes falsifying documents such as employee credentials. 9 1. 2 The scale of the problem There have been many attempts to measure the true extent of fraud, but compiling reliable statistics around fraud is not easy. As one of the key aspects of fraud is deception, it can be diffi cult to observe and urvey results often only refl ect the instances of fraud that have really been discover. It is estimated that the mass of frauds go unseen and, even when a fraud has been found, it may not be typographyed. One reason for this may be that a corporation that has been a victim of fraud does not trust to risk negative publicity. Also, it is often hard to distinguish fraud from drippiness and shortsighted record keeping. Althoug h survey results and research may not give a complete picture, the various statistics do offer a helpful indication as to the extend of the problem. There can be no doubt that fraud is prevalent within organisations nd remains a serious issue. PricewaterhouseCoopers Global Economic Crime Survey (PwCs survey) in 2007 found that over 43% of international businesses were victims of fraud during the prior twain years. In the UK, the fi gures were higher than the global average, with 48% of companies having tumbleen victim to fraud. Some surveys put the fi gures much higher. For example, during 2008, Kroll fit the Economist Intelligence Unit (EIU) to poll nearly 900 senior executives across the world. The EIU found that 85% of companies had suffered from at least one fraud in the past three years1. This fi gure had rise from 80% in a imilar poll in 2007. KPMGs Fraud Barometer, which has been running since 1987, has also shget a considerable increase in the number of frauds affilia ted in the UK in recent years, including a 50% rise in fraud cases in the fi rst half of 2008. fit in to the UK report of PwCs survey, the average direct loss per society over a two year period as a result of fraud has rise to ? 1. 75 one thousand one thousand thousand, increasing from ? 0. 8 million in the equivalent 2005 survey. These fi gures obviate undetected losses and indirect costs to the business such as management costs or damage to reputation, which can be signifi cant. Management costs lone were estimated to be on average another ? 0. 75 million. Participants of the ACFE Report to the Nation 2008 (ACFE report) estimated that organisations lose 7% of their annual revenues to fraud. It is diffi cult to put a total cost on fraud, although many studies have seek to. For example an independent report by the Association of Chief law of nature Offi cers (the ACPO) in 2007 revealed that fraud results in losses of ? 20 one thousand million each year in the UK. The World Ba nk has estimated that the global cost of corruption and bribery is about 5% of the value of the world economy or about $1. 5 trillion per year. It is thought that these stimates are conservative, and they also head off other types of fraud such as misappropriation of assets. plot it may be impossible to calculate the total cost of fraud, it is said to be more signifi cant than the total cost of most other crimes. harmonise to the attorney General in the UK, fraud is an area of crime which is second only to drug traffi cking in terms of causing harm to the economy and society2. 1 Kroll Global Fraud Report, Annual Edition 2008/2009 2 Attorney Generals interim report on the governments Fraud Review, March 2006 Fraud risk management a guide to good practice 10 Case study 1 Fraud doesnt just involve moneyCounterfeiting is one example of fraud that can have extremely serious consequences. Technology is ever improving, making it easier for counterfeiters to produce realistic looking pa ckaging and fool legitimate wholesalers and retailers. Counterfeiting is a potentially lucrative business for the fraudster, with possibilities of bighearted commercial message profi ts, and it is a problem bear upon a wide range of industries including wines and spirits, pharmaceuticals, electrical goods, and fashion. However, there are often many victims affected by such a fraud and not just the business that has been duped or had their brand exploited.For some, the outcome of counterfeiting goes way beyond fi nancial losses and can even be fatal In late 2006, 14 Siberian towns declared a state of emergency due to mass poisonings caused by fake vodka. Around 900 people were hospitalised with liver loser later drinking industrial solvent that was organism sold as vodka. This is not a one off problem and sales of fake alcohol have been known to kill people. Also in 2006, a counterfeit reaping did result in more tragic consequences. At least 100 children died after ingestin g cough syrup that had been mixed with counterfeit glycerine.The counterfeit compound, truely a dangerous solvent, had been used in train of more expensive glycerine. The manufacturing process had been sourced to chinaware and the syrup passed through trading companies in Beijing and Barcelona onward reaching its fi nal destination in Panama. The certifi cate attesting to the products purity was falsifi ed and not one of the trading companies tried the syrup to confi rm its contents along the way. It is thought that the number of deaths is believably to be much higher than the 100 cases that have been confi rmed. Fraud is often mistakenly considered a victimless(prenominal) rime. However, fraud can have considerable social and mental effects on individuals, businesses and society. For example, when a fraud causes the collapse of a major company, numerous individuals and businesses can be affected. In addition to the companys own employees, employees of suppliers can be affect ed by the loss of round orders, and other creditors, such as banks, can be indirectly affected by huge losses on loans. Consumers have to pay a premium for goods and services, in order to compensate for the costs of fraud losses and for money spent on investigations and additional security.Taxpayers also suffer callable to reduced payments of corporation tax from businesses that have suffered losses. Fraud drains resources, affects public services and, perhaps of more concern, may fund other criminal and terrorist activity. According to the Fraud Review, fraud is a major and growing threat to public safety and prosperity. Case study 1 demonstrates just how much of a threat fraud can be to public safety and that there truly are victims of fraud. 11 1. 3 Which businesses are affected? Fraud is an issue that all organisations may face regardless of surface, industry or country. If the rganisation has valuable property (cash, goods, information or services), then fraud may be attempt ed. It is often high profi le frauds in large multi-national organisations that are reported on in the media and smaller organisations may feel they are un plausibly to be a object glass of fraudsters. However, according to the ACFE report, small businesses ( frameifi ed as those with less than 100 employees) suffer fraud more frequently than large organisations and are hit by higher average losses. When small companies are hit by large fraud losses, they are less likely to be able to absorb the damage han a big company and may even go out of business as a result. The results of PwCs survey showed that companies reporting fraud were spread across many industries, with at least a quarter of the respondents in any one industry suffering from fraudulent attendants. Industries suffering the highest average losses were insurance and industrial manufacturing. Losses in the fi nancial services industry, a sector frequently in the press and one with which fraud is often associated, wer e actually below average. Even not-for-profi t organisations are not immune to fraud, with government institutions nd many charities falling victim to unscrupulous fraudsters. As one director working in the international development and aid sector has pointed out, In my sector, fraud is not a possibility, it is a reality and we are always dealing with a number of envious incidents on a more or less permanent basis. PwCs survey also revealed that incidences of fraud were highest in companies in North America, Africa and Central and Eastern Europe (CEE), where more than half of the companies reported fraud. It was lowest in the Western European region, although the UK was uch higher than the average for this region, with levels of fraud exchangeable to those in CEE. The EIU poll commissioned by Kroll in 2007 found that respondents in countries such as India and China have seen a signifi cant increase in the prevalence of integrated fraud in the last three years and this trend is l ikely to increase in businesses operating in emerging markets3. Although fraud is prevalent across organisations of all sizes and in all sectors and locations, research shows that accepted business models will involve greater levels of fraud risk than others. The control environment hould be adjusted to fi t with the degree of risk exposure. Further focussing on risk judging and controls is given in later chapters. 3 Kroll Global Fraud Report, Annual Edition 2007/2008 Fraud risk management a guide to good practice 12 Case study 2 Size really doesnt matter From a family thing A member of a small family business in Australia committed a $2m fraud, costing profi ts, jobs and a great deal of trust. The business owners became suspicious when they realised that their son in law used the company diesel engine card to buy petrol for his own car.On closer scrutiny, they soon reveal a company cheque for $80,000 do payable to the son in laws personal account. BDOs Brisbane offi ce disc overed that the cheque and the fuel were just the tip of a vast iceberg. The companys complex accounts system allowed the son in law to disguise cheques payable to himself as creditor payments. He then became a signatory and took ever big cheques. He claimed that the poor cash fl ow was due to losses in one crabbed division which the family therefore closed, creating redundancies and losing what was in truth a fortunate business.The costs of ineffi cient accounting systems and undue trust can be massive. all business should protect itself with thorough controls and vigilance. Adapted from FraudTrack 5 Fraud A Global Challenge published by BDO Stoy Hayward to a major corporate scandal WorldCom fi led for bankruptcy protection in June 2002. It was the biggest corporate fraud in history, largely a result of treating operating expenses as nifty expenditure. WorldCom (now renamed MCI) admitted in March 2004 that the total amount by which it had misled investors over the precedent 10 years was almost US$75 billion (? 2 billion) and reduced its stated pre-tax profi ts for 2001 and 2002 by that amount. WorldCom stock began falling in late 1999 as businesses slashed outlay on telecom services and equipment. A series of debt downgrades raised borrowing costs for the company, struggling with about US$32 billion in debt. WorldCom used accounting tricks to conceal a deteriorating fi nancial condition and to infl ate profi ts. Former WorldCom chief executive Bernie Ebbers resigned in April 2002 amid questions about US$366 million in personal loans from the company and a federal probe of its accounting practices.Ebbers was subsequently charged with conspiracy to commit securities fraud and fi ling misleading data with the Securities and Exchange Commission (SEC) and was sentenced to 25 years in prison. Scott Sullivan, former Chief Financial Offi cer, pleaded guilty to three criminal charges and was sentenced to fi ve years in prison. Ultimately, losses to WorldCom s hareholders were close to US$180 billion and the fraud also resulted in the loss of 17,000 jobs. The SEC said that WorldCom had committed accounting improprieties of unprecedented magnitude proof, it said, of the requisite for reform in the edict of corporate ccounting. Adapted from CIMA Offi cial Learning System, Management Accounting Risk and command Strategy 13 1. 4 Why do people commit fraud? There is no single reason behind fraud and any explanation of it needs to take account of various factors. sounding from the fraudsters perspective, it is necessary to take account of motivation of potential offenders conditions under which people can rationalise their prospective crimes away opportunities to commit crime(s) perceived suitability of targets for fraud technical ability of the fraudster expected and actual risk of discovery after the fraud has been carried out expectations of consequences of discovery (including non-penal consequences such as job loss and family st igma, proceeds of crime confi scation, and traditional criminal sanctions) actual consequences of discovery. A common model that brings together a number of these aspects is the Fraud Triangle. This model is built on the premise that fraud is likely to result from a combination of three factors motivation, prospect and rationalisation. Motivation In uncomplicated terms, motivation is typically based on either reed or need. Stoy Haywards (BDO) most recent FraudTrack survey found that greed continues to be the main cause of fraud, resulting in 63% of cases in 2007 where a cause was cited. Other causes cited included problems from debts and gambling. Many people are face with the opportunity to commit fraud, and only a minority of the greedy and needy do so. Personality and temperament, including how frightened people are about the consequences of taking risks, play a role. Some people with good objective principles can fall into bad company and develop tastes for the fast life, wh ich empts them to fraud. Others are tempted only when faced with ruin anyway. Opportunity In terms of opportunity, fraud is more likely in companies where there is a weak internal control system, poor security over company property, little fear of exposure and likeliness of detection, or unclear policies with regard to acceptable behaviour. Research has shown that some employees are totally honest, some are totally dishonest, but that many are swayed by opportunity. rationalization Many people obey the law because they retrieve in it and/or they are afraid of being shamed or rejected by eople they care about if they are caught. However, some people may be able to rationalise fraudulent actions as necessary especially when done for the business harmless because the victim is large tolerable to absorb the impact justifi ed because the victim be it or because I was mistreated. Figure 2 The fraud triangle Motivation Opportunity The fraud triangle Rationalisation Fraud risk ma nagement a guide to good practice 14 Case study 3 A breach of trust A good example of the fraud triangle in practice is the highly publicised case of the secretary that stole over ? . 3 million from her bosses at Goldman Sachs. Motivation There were some suggestions that Joyti De-Laurey originally started down her fraudulent path because of fi nancial diffi culties she found herself in before starting work at the investment bank. De-Laurey had previously run her own sandwich bar business, but it was closed down due to insuffi cient fi nances. According to her defence, De-Laureys fi rst bitter experience of fi nancial turmoil coincided with a novel entree to a Dallas-type world where huge, unthinkable amounts of money stared her in the face, day in and day out. The motive behind the fraud was primarily greed though, with De-Laurey spending her ill gotten gains on a luxury lifestyle, including villas, cars, jewellery, designer clothes and fi rst class holidays. De-Laurey has even adm itted that she did not steal because she needed to, but because she could. She explained that she fi rst started taking money simply to fi nd out if she could get away with it. She says that it then became a bit addictive and that she got a huge buzz from knowing they had no idea what I was doing. Opportunity In terms of opportunity, De-Laureys bosses sure her and held her in high regard.She had proved herself indispensable, on both business and personal fronts, and was given access to their cheque books in order to settle their domestic help bills and personal fi nances. A little over a year after starting at Goldman Sachs, De-Laurey began forging her bosses signatures on personal cheques to make payments into her own accounts. Realising she had got away with it, De-Laurey continued to steal money by issuing forged cheques and making false money transfers. Before long she was forging signatures on a string of cash transfer authorities, siphoning off up to ? 2. million at a time from supposedly secure New York investments. Rationalisation De-Laurey was able to rationalise her actions by convincing herself that she had earned the money she stole. De-Laurey believed that she deserved the plundered amounts as a just reward for her dedication, discretion and loyalty, and claims that she had the live with of her bosses to take money in return for her indispensable services. The fact that they were so rich they did not even notice the money was missing, only served to fuel De-Laureys fraudulent activities. She justifi ed her actions through the belief that her bosses had cash to spare.According to De-Laurey They could afford to lose that money. Caught out After four years of siphoning off vast amounts of money, De-Laurey was eventually caught when her boss at the time decided to make a six-fi gure donation to his former college. He took a look at his bank accounts to see if he could cover the donation and was surprised to fi nd the balance on the accounts so l ow. He investigated further and realised that large sums had been transferred to an unknown account. De-Laurey was the obvious suspect. By this time, De-Laurey had actually stolen around ? 3. 3 million from this particular boss.De-Laurey was the fi rst woman in the UK to be accused of embezzling such a large sum and, after a long and high profi le trial in 2004, she was sentenced to seven years imprisonment. Various sources including The Guardian, The Times, The Independent and the BBC intelligence agency 15 One of the most effective ways to tackle the problem of fraud is to adopt methods that will decrease motive or opportunity, or preferably both. Rationalisation is personal to the individual and more diffi cult to combat, although ensuring that the company has a strong ethical culture and clear values should help. These methods and principles are develop further in later hapters of this guide. 1. 5 Who commits fraud? Different types of fraudster Fraudsters usually fall into one of three categories 1 Pre-planned fraudsters, who start out from the beginning intending to commit fraud. These can be short-term players, like many who use stolen credit cards or false social security numbers or can be longer-term, like bankruptcy fraudsters and those who escape complex money laundering schemes. 2 Intermediate fraudsters, who start off honest but turn to fraud when measure get hard or when life events, such as irritation at being passed over for promotion or the need to pay for care for a family ember, change the normal mode. 3 Slippery-slope fraudsters, who simply carry on trading even when, objectively, they are not in a position to pay their debts. This can implement to ordinary traders or to major business people. In 2007, KPMG carried out research on the Profi le of a Fraudster (KPMG survey), using elaborate of fraud cases in Europe, India, the Middle East and South Africa. The ACFE carried out similar research on frauds committed in the US. These surveys highlight the avocation facts and fi gures in relation to fraudsters perpetrators are typically college educated white male most fraudsters are aged between 36 and 55 the majority of frauds are committed by men median losses caused by men are twice as great as those caused by women a high percentage of frauds are committed by senior management (including owners and executives) losses caused by managers are generally more than double those caused by employees average losses caused by owners and executives are nearly 12 times those of employees longer term employees tend to commit much larger frauds fraudsters most often work in the fi nance department, operations/sales or as the CEO. The ACFE report also found that the type of person ommitting the offence depends on the nature of the fraud being perpetrated. Employees are most likely to be involved in asset misappropriation, whereas owners and executives are accountable for the majority of fi nancial statement frauds. Of t he employees, the highest percentage of schemes involved those in the accounting department. These employees are obligated for treat and recording the organisations fi nancial transactions and so often have the greatest access to its fi nancial assets and more opportunity to conceal the fraud. Fraud risk management a guide to good practice 16 Case study 4 Management riskIn 2007, a major British construction fi rm suffered from extensive fraud committed by management at one of its subsidiaries. Accounting irregularities dating back to 2003 were said to include organized misrepresentation of production volumes and sales by a number of senior fi gures at the division. Management at the subsidiary attempted to cover their behaviour by selling materials at a discounted price and the fraud went undetected for several years despite internal and external studys. The irregularities were eventually uncovered by an internal team sent to investigate a match between orders and sales.Followi ng an initial internal investigation, a team of external experts and the police were brought in to identify the full extent of malpractice. The investigation found that the organisation was defrauded of nearly ? 23 million, but the fraud was said to cost the company closer to ? 40 million due to the written down value of the business and factoring in the cost of the investigation. The managing director of the subsidiary was dismissed, another manager faced disciplinary action and fi ve others left before disciplinary proceedings could be commenced. Civil proceedings were ruled out on the basis that osses were unlikely to be recovered. Operations at the centre of the incident had to be temporarily closed and more than clx jobs were cut at the business. In addition to individual fraudsters, there has also been an increase in fraud being committed by gangs of organised criminals. Examples include false or stolen identities being used to defraud banks, and forms of e-fraud exploiting t he use of internet by commercial businesses. SOCA is responsible for responding to such threats, with the support of the victim organisations. 1. 6 Summary A major reason why people commit fraud is because they are allowed to do so.There are a wide range of threats veneer businesses. The threat of fraud can come from inside or outdoors the organisation, but the likelihood that a fraud will be committed is greatly decreased if the potential fraudster believes that the rewards will be modest, that they will be detected or that the potential punishment will be intolerably high. The main way of achieving this must be to establish a across-the- mature system of control which aims to prevent fraud, and where fraud is not prevented, increases the likelihood of detection and increases the cost to the fraudster. Later chapters of this guide set out some of the easures which can be put in place to minimise fraud risks to the organisation. Before looking specifi cally at fraud risk, the gui de considers risk management in general. Risk management is defi ned as the process of understanding and managing risks that the entity is inevitably subject to in attempting to achieve its corporate objectives (CIMA Offi cial Terminology, 2005). For an organisation, risks are potential events that could infl uence the achievement of the organisations objectives. Risk management is about understanding the nature of such events and, where they represent threats, making positive plans to apologise them. Fraud s a major risk that threatens the business, not only in terms of fi nancial health but also its image and reputation. This guide is primarily focused on managing the risk of fraud, but fi rst, this chapter looks at more general aspects of risk management and corporate governance. 17 2 Risk management an overview Risk management is an increasingly big process in many businesses and the process fi ts in well with the precepts of good corporate governance. In recent years, the is sue of corporate governance has been a major area for concern in many countries. In the UK, the fi rst corporate governance report and code of stovepipe practice s considered to be the Cadbury Report in 1992, which was produced in response to a string of corporate collapses. There have been a number of reports since, concealment provisions around areas such as executive remuneration, non-executive directors, and audit committees. The principles of these various reports have been brought together to form the have Code on Corporate Governance (Combined Code). The Combined Code was fi rst introduced in 1998 and among other matters, calls for boards to establish systems of internal control and to recap the effectiveness of these systems on a regular basis. UK isted companies are required to provide a statement in their annual reports confi rming that they take after with the Combined Code, and where they do not, they must provide an explanation for departures from it (the comply or explain principle). The assessment of internal controls should be included in the report to shareholders. The Combined Code is reviewed regularly and the most recent version was published in June 2008. Following the original introduction of the Combined Code, the Turnbull Committee was set up to issue focusing to directors on how they should assess and report on their review of internal controls. TheTurnbull Committee made it clear that establishment of infix risk management practices is key to effective internal control systems. The Turnbull guidance was fi rst published in 1999 and revised in 2005. In the revised report (sometimes referred to as Turnbull 2) there is now a requirement for directors to give hardcore confi rmation that any signifi cant failings or weaknesses identifi ed from the review of effectiveness of internal controls have been, or are being, remedied. 2. 1 What is risk management? 2. 2 Corporate governance Fraud risk management a guide to good practice 18 Th e Financial Reporting Council is responsible for aintaining and reviewing the Combined Code, although the Combined Code is annexed to the rules of the UK list Authority, which is part of the FSA. The FSA is responsible for ensuring that listed companies provide the assign comply or explain statement in their annual report. While the guidance is generally applicable to listed companies, the principles are relevant to all organisations and have been widely used as a basis for codes of best practice in the public and not-for-profi t sectors. Fraud risk management practices are developing along the same lines. Many other countries have also produced reports on orporate governance, usually accompanied by codes of best practices. For example, South Africa has had the King Report (version I and now II) since 1994, Malaysia has had its Code of Corporate Governance in place since 2000 and Sri Lanka issued the Rules on Corporate Governance as part of its Listing Rules in January 2007. Corpor ate governance requirements in the US are now largely set out within the Sarbox legislation, further details on which are provided at Appendix 1. As previously mentioned, these requirements extend beyond the US, capturing any company that is SEC listed and its subsidiaries. Some other countries have lso introduced a statutory approach to corporate governance, such as that in the US, although no(prenominal) are currently as comprehensive. A number of international organisations have also launched guidelines and initiatives on corporate governance, including the Organisation for Economic Co-operation and Development (OECD) and the European Commission. An example of a growing area of corporate governance is IT governance, which has developed in light of rapid and continuing advances in information technology. The following box gives more information on IT governance. IT Governance IT governance is about ensuring that the rganisations IT systems support and enable achievement of the or ganisations strategies and objectives. It encompasses leadership, organisational structures, businesses processes, standards and respect. There are fi ve specifi c drivers for organisations to adopt IT governance strategies regulatory requirements e. g. IT governance is covered by the Combined Code and Turnbull guidance in the UK increasing intellectual capital value that the organisation has at risk alignment of technology with strategical organisational goals complexity of threats to information security increase in the compliance requirements of nformation and privacy-related regulation. A key benefi t of an effective, integrated IT governance framework is the desegregation of IT into the strategic and boilersuit working(a) approach of an organisation. There are a series of international Information Security (IS) standards that provide guidance on implementing an effective IT governance framework, known as the ISO 27000 series. For example, ISO/IEC 27001 defi nes a set o f IS management requirements in order to help organisations establish and maintain an IS management system. The standards apply to all types of organisation regardless of size or sector.They are particularly suitable where the protection of information is critical to the business, for example in the fi nance, health and public sectors, and for organisations which manage information on behalf of others, such as IT outsourcing companies. ISACA also offers a series of IS standards and certifi cation. ISACA is a leading global association in the IT governance and control fi eld. With a network across more than 160 countries, its IS standards are followed by practitioners worldwide. Figure 3 The CIMA risk management round Controls assurance Controls assurance is the process whereby controls are eviewed by management and staff. There are various ways to conduct these exercises, from highly synergetic workshops based on behavioural models at one end of the spectrum to pre-packaged self a udit internal control questionnaires at the other. These models all include monitoring and risk assessment among their principal components. 19 The risk management cycle is an interactive process of identifying risks, assessing their impact, and prioritising actions to control and reduce risks. A number of iterative steps should be taken 1 Establish a risk management multitude and set goals. 2 Identify risk areas. Understand and assess the scale of risk. 4 Develop a risk response strategy. 5 Implement the strategy and allocate responsibilities. 6 Implement and monitor the suggested controls. 7 Review and refi ne the process and do it again. 2. 3 The risk management cycle Identify risk areas Review and refi ne process and do it again Implementation and monitoring of controls Implement strategy and allocate responsibilities Understand and assess scale of risk Develop risk response strategy Information for decision making Establish risk management sort and set goals Fraud risk manage ment a guide to good practice 20 2. Establish a risk management group and set goals A risk management group should be established whose task it is to facilitate and co-ordinate the overall risk management process. assertable members of the group could include a chief risk offi cer, a non executive director, fi nance director, internal auditor, heads of planning and sales, treasurer and operational staff. Depending on the size and nature of the organisation, the risk management group may be in the form of a committee who meet from time to time. The risk management group will promote the understanding and assessment of risk, and facilitate the evelopment of a strategy for dealing with the risks identifi ed. They may also be responsible for conducting reviews of systems and procedures to identify and assess risks faced by the business, which include the risk of fraud, and introducing the controls that are best suited to the business unit. However, line managers and their staff may als o be involved in the risk identifi cation and assessment process, with the risk management group providing guidance. 2. 5 Identify risk areas Each risk in the overall risk model should be explored to identify how it potentially evolves through the organisation.It is authoritative to ensure that the risk is carefully defi ned and explained to facilitate further analysis. The techniques of analysis include workshops and interviews brainstorming questionnaires process mapping comparisons with other organisations discussions with peers. once risks have been identifi ed, an assessment of possible impact and corresponding likelihood of occurrence should be made using consistent parameters that will enable the development of a prioritised risk analysis. In the planning stage, management should agree on the most distinguish defi nition and number of categories to be used when ssessing both likelihood and impact. The assessment of the impact of the risk should not simply take accoun t of the fi nancial impact but should also consider the organisations viability and reputation, and recognise the political and commercial sensitivities involved. The analysis should either be qualitative or quantitative, and should be consistent to allow comparisons. The qualitative approach usually involves grading risks in high, fair and low categories. Impact The assessment of the potential impact of a particular risk may be complicated by the fact that a range of possible outcomes may exist or that the risk may occur number of times in a given period of time. Such complications should be anticipated and a consistent approach pick out which, for example, may seek to estimate a worst case scenario over, say, a 12 month time period. Likelihood of occurrence The likelihood of a risk occurring should be assessed on a gross, a net and a target basis. The gross basis assesses the inherent likelihood of the event occurring in the absence of any processes which the organisation may ha ve in place to reduce that likelihood. The net basis assesses the likelihood, taking into account current conditions and processes to mitigate he chance of the event occurring. The target likelihood of a risk occurring refl ects the risk appetite of the organisation. 2. 6 Understand and assess the scale of risk 21 Where the net likelihood and the target likelihood for a particular risk differ, this would indicate the need to alter the risk profi le accordingly. It is common practice to assess likelihood in terms of high apparent moderate possible low remote. An example of a risk analysis is contained in Appendix 3. The resulting document is often referred to as a risk bear witness. The overall risk registers at organisational nd operational levels should include the risk of fraud being perpetrated. Some organisations also prepare exposit fraud risk registers that consider possible fraudulent activity. The fraud risk register often directs the majority of proactive fraud ris k management work undertaken by an organisation. Analysing fraud risks Fraud risk is one component of operational risk. Operational risk focuses on the risks associated with errors or events in transaction processing or other business operations. A fraud risk review considers whether these errors or events could be the result of a deliberate act knowing to benefi t the perpetrator.As a result, fraud risk reviews should be detailed exercises conducted by teams combining in depth knowledge of the business and market with detailed knowledge and experience of fraud. Risks such as false accounting or the theft of cash or assets need to be considered for each part of the organisations business. Frequently, businesses focus on a limited number of risks, most commonly on thirdparty thefts. To avoid this, the risks should be classifi ed by reference to the possible type of offence and the potential perpetrator(s). Fraud risks need to be assessed for each area and process of the business, fo r example, cash payments, ash receipts, sales, purchasing, expenses, inventory, payroll, fi xed assets and loans. Fraud risk management a guide to good practice 22 2. 7 Develop a risk response strategy Once the risks have been identifi ed and assessed, strategies to deal with each risk identifi ed can be developed by line management, with guidance from the risk management group. Strategies for responding to risk generally fall into one of the following categories risk memory board (e. g. choosing to accept small risks) risk avoidance (e. g. stopping sale of certain products to avoid the risk to occurring) risk reduction (e. g. hrough implementing controls and procedures) risk transfer (e. g. contractual transfer of risk transferring risks to insurers). Before strategies are developed, it is necessary to establish the risk appetite of the organisation. Risk appetite is the level of risk that the organisation is ready to accept and this should be determined by the board. The app etite for risk will infl uence the strategies to be developed for managing risk. It is worth noting that a boards risk appetite may vary for different types of risk and over time. For example, the board may have a low risk tolerance on compliance and egulatory issues, but be prepared to take signifi cant strategic risks. The board may also reduce their risk appetite as the external environment changes, such as in times of recession. 2. 8 Implement the strategy and allocate responsibilities The chosen strategy should be allocated and communicated to those responsible for implementation. For the plan to be effective it is essential that responsibility for each specifi c action is assigned to the appropriate operational manager and that clear target dates are established for each action. It is also important to obtain the co-operation of those esponsible for the strategy, by formal communication, seminars, action plans and adjustments to budgets. The chosen strategy may require the imp lementation of new controls or the modifi cation of existing controls. Businesses are dynamic and the controls that are in place will need to be monitored to assess whether or not they are succeeding in their objectives. The risk management group should be empowered to monitor the effectiveness of the actions being taken in each specifi c area, as these can be affected by internal and external factors, such as changes in the marketplace or the introduction of new computer systems. . 10 Review and refi ne and do it again All of the elements outlined above form part of an iterative cycle where risk management is continually reviewed and developed. As the cycle continues, risk management should increasingly become embedded in the organisation so that it really becomes part of everyones job. 2. 11 Information for decision making Risk management should form a key part of the organisations decision-making process. Information is gathered at all stages of the risk management cycle and this information should be fed into the decision-making mechanisms. For more information on risk management, please refer o CIMAs publication Risk Management A guide to good practice. 2. 9 Implement and monitor suggested controls 23 There are risks in most situations. Risk management is an important element of corporate governance and every organisation should review their risk status and develop their approach as described in the CIMA Risk Management Cycle in 2. 3 to 2. 11 above. Managing the risk of fraud is the same in principle as managing any other business risk. First, the potential consequences of fraud on the organisation need to be understood, using the principles set out in this chapter. The risks should then be reduced by developing nd implementing an anti-fraud strategy across the organisation. This is best approached systematically, both at the organisational level, for example by using ethics policies and anti-fraud policies, and at the operational level, through introduct ion of controls and procedures. The following chapters expand on the fraud risk management process in the context of an antifraud strategy. 2. 12 Summary Fraud risk management a guide to good practice Given the prevalence of fraud and the negative consequences associated with it, there is a compelling argument that organisations should invest time and resources towards tackling fraud.There is, however, sometimes debate as to whether these resources should be committed to fraud prevention or fraud detection. Fraud prevention Based on the earlier discussion aroun