Ethics and Internal Auditors

paidism, honorable Codes and the inner attender A Moral Argument bloody shame Ann Reynolds ABSTRACT. This musical theme examines the case of the upcountry att shuttingee from a socio transpargonnt and value- governing bodyal sight. Is it trance to extend the endation of professed(prenominal) to privileged take stockors? The reciprocation includes criteria from the sociology literature on master copy personism. Further, professed(prenominal) honourable laws be compargond. immanent stoogevassors legislation of ethical motive is ground to expect a strong righteous approach, contrasting to the to a greater extent submissive approach of certified superior controls. inbred tenders be n integrityd as victimisation their order of honorables to help resolve master copy ethical dilemmas. mental home Society grants maestro standing to t hose groups which get to the well being of the broader hunting lodge. work experts in such groups as business ethics consultants and inner attenders lay break plead to sea captain standing which if granted fires both their credibility and commercialiseability. and is this consume justified? Although business ethicists be beginning to debate this paying back they presently lack a common body of knowledge or agreed upon expertise.As defined expert knowledge is one of the common monetary precedent for original definition their ask awaits the evolution of consensus (Cohen, 1992 Stark, 1993 and Dean, 1997) However a confusable group, sexual listeners defecate a fifty class history of moving to achieve this recognition. This news report exit examine the justification of their film to occupationalism in light of current practice. Mary Ann Reynolds is assistant prof of business relationship system at Western Washington University. Her current inquiry customaryations be in the first place in the areas of ethics, and environmental history.This is of importance to sight be cause internecine auditors depart a peculiar wait on in that they transmit to the pick up of the integrity of financial information in a market economy. worldly concern accountants, represented by the Ameri pile bring in of demonstrate everyday Accountants (AICPA) strike long held maestro place based on their accountability to audit human beingsly issued financial re human racements. general accountants furnish a carry of attend but are specifi battle cryy licensed to achieve the away audit of cosmosly issued financial statements. infixed auditors in contrast have no licensure requirement and practice within the bow window or arrangement that employs them. on that point whitethorn be great similarity in the work performed by these deuce branches of accounting. Internal auditors whitethorn perhaps be considered a sub stiff of accounting and as such whitethorn be included under the professional rubric. However they may alike be viewed as a circumstance class of business expert or consultant, non fate the in the public eye(predicate) good and non necessarily adhering to standards or orders of conduct, in which case the claim to professionalism would not hold.However, as a result of the Foreign overturn Practices carry of 1977 corporations are required to corroborate effective subjective controls to prevent actor and bribery of foreign officials. Internal auditors have been instrumental in providing this attend as well as compliance audits to ensure encounter restrictive requirements. Society appears to expect a professional service even though licensure has not been required nor formally granted. The inwrought auditor hangs an all-important(prenominal) connecter in the business and financial reporting process of corporations and not for return providers but send packing they be considered professionals?journal of problem honorableity 24 115124, 2000. 2000 Kluwer Academic Publishers. Printed in the Netherla nds. 116 Mary Ann Reynolds passkeyism A societal location Accountants perform agreed upon services within an orderly social and frugal context. The claim to classify accounting, and auditing, as classical professions is based upon their relationship to society as a whole and the question of professionalism must(prenominal) because be studied not just in the context of a ingredient of labor but, as part of a network of social and economic relations (Dingwell, p. 2). Professions do, in fact, contract with society and a sociological direct of analysis is thus utilizable in examining accounting practice (Fogarty, 1995). The functiona discover office deriving from Parsons (1951, 1968) classic works in particular provides a useful explanatory model for understanding accounting in its social environment. Functionalists bed that society will organize to maintain itself and then discordant functions swipe to preserve the stability of the social system.Anthropologists utilizing functionalism as a heuristic barb have identified four of the prerequisites to maintain society as 1) share cognitive orientations, 2) normative prescript of substance, 3) effective control of disruptive forms of manner and 4) communication (Aberle et al. , 1960). method of accounting reports as an inherent part of the resource assignation process and sens fitly be viewed as communication as well as one of the control mechanisms (Reynolds, 1989). The functionalist perspective is elect from among manageable approaches such as taxonomic, neo-Weberian, or Marxist (Saks, 1988) as relevant to accountants.As Montagna (Freidson, 1973, p. 146) notes professional accountants are, designers of order. be theory follows the basic assumptions of the functionalist perspective in that they contribute to accurate communication, control and the maintenance of order. Although work on professions following a functionalist foundation is continued by Moore (1970), some specific insight can be gained by returning to issues raised by Parsons and Hughes in introductory work. A effigy of criteria have been proposed as indicators of professional status in this society. Parsons focalizationed on the function served, i. e. aintenance of order and control, while Hughes discussed licensure and assay-mark as indicators Are midland auditors properly designated as professionals? This continuing discussion is emphasized by Wesberrys (1989, p. 25) regretting that infixed auditors cannot yet claim to have arrived, to unequivocally claim professional status. Further debate modernizes as questions about future directions for internal auditing indicate a wide range of possibilities. Opposite ends of the spectrum are expressed by an interview with Michael Hammer (1998) and a review of Israeli legislation (Friedberg and Mizrahi, 1998).In an interview published in the Internal Auditor, Michael Hammer encourages internal auditors to move to a consultancy position and to convince warin ess that the consultants mathematical function is in fact the role in which the internal auditor adds value to the company. This contrasts to the prominence internal audits were recently accorded in Israel where the Knesset mandated that every public body or organization must have an internal audit. Thus we see the current debate as whether internal auditors are classified as workers with a particular expertise, or as professionals?This discussion can be informed by reference to the sociology of professions and scrutiny of the proposed professions ethical edict. The author examines the unresolved claim of professional status for internal auditors and considers their ontogeny and use of a engrave of ethic as one reference of supporting evidence. The specific case of the internal auditor is addressed by reviewing 1) the internal auditors claim to professionalism based on their function in society, 2) criteria for professions, and 3) development of an ethical code.The paper is fo rm as follows the examination is located in the societal perspective and then specific professional characteristics are reviewed. The third section discusses codes of ethics and compares elements contained in secernd professional accounting codes. function IV discusses the internal auditors code in particular, the way for conflict resolution and finally, the exampleistic focus of the internal auditors professional ethics code is discussed. Section five is the conclusion. masterism, Ethical Codes and the Internal Auditor of societal mandate.Jackson (1970, p. 6) enumerates craft, skills, intellectual readying and the concept of duty with a service ideal and objective disinterestedness as criteria for distinguishing professions. Thus, for an occupation to become a profession it is considered one which is practiced by a few experts using specific knowledge in a field which consults issues of concern to society. Further, normative standards of practice are then set by the profes sional bodies. Evolving professional status within a society is additionally evidenced by development and inclination to a standard or code.Thus, the consideration of an occupation as professional or nonprofessional is based on an accumulation of critical discriminating characteristics ( Jackson, 1970, p. 23). To those noted higher up Schumpeter (1951) adds the consideration of monopoly power. Monopoly versus non monopoly is an indictor of the degree to which charter to practice has been granted to the profession by society. Characteristics of professions. Within the social model professions are seen as emerging to serve the public good and are granted status by society because of the functions performed.The basic issues presented above led to the development of proposed listings of common characteristics for professions. The listing use by Millerson (1964), and Kultgen, (1988), utilizes both traits and functions as characteristics and is therefore inclusive of the issues raised. The listing includes the long dozen base characteristics found in Table I. The first five ecumenic characteristics are widely accepted as definitional in the professions literature, they are enchantly applied to public accountants and are not argued separately in this paper.Characteristics numbered six finished ten deal more specially with the relationship of professional service, and the professional, to the society and these will be examined in detail below. Characteristics eleven with thirteen except define the relationship of the professional practician to the guest that is served and will be briefly discussed here. Characteristic number eleven asserts a fiduciary relationship toward the client. This requirement that the highest standard of loyalty be met hedge I Primary characteristics of professions 117 General 01.A profession involves skill based on theoretical knowledge. 02. The skill requires extensive and intensive training and education. 03. The professional must demonstrate competence by passing a test. 04. The profession is nonionic and it is represented by associations of distinctive character. 05. Integrity is maintained by adherence to a code of conduct. Relationship to society 06. Professional service is altruistic. 07. The professional assumes office for the affairs of new(prenominal)s. 08. Professional service is indispensable for the public good. 09.Professionals are licensed, so their work is sanctioned by the community. 10. Professionals are self-sufficing practitioners, divine service single(a) clients. Relationship to clients 11. They have a fiduciary relationship toward their clients. 12. They do their best to serve their clients impartially without esteem to any special relationship. 13. They are compensated by fee or fixed charge. As summarized in Kultgen, 1988, p. 60, headings added. in serving the principal is difficult to follow up directly to both public accountants, whose first duty is to the public good, or to internal auditors hose duty of good faith is to their immediate employer. However both groups do have sex their duty to act in good faith which may fulfil the intent of this requirement even though the duty is not to a client per se. Characteristic twelve requires impartiality, construed by accountants as objectivity. human beings accountants are bound by the requirement to maintain an objective and independent attitude. Internal auditors are overly enjoined to maintain an independent attitude, thus meeting this characteristic. The last characteristic is met by public accountants 118 Mary Ann Reynolds be a profession.Courtemanche (1991) provides an historical argument in favor of such professional recognition. Internal auditors working within corporations have asserted their counterbalance to hold themselves out as professionals. This has been challenged by CPA professionals in public practice. The issue reached the status of legal debate and court cases in Florida and Texas su pported the legal correct of accountants working within corporations, rather than in public practice, to use the professional CPA designation if they have passed the CPA examination and met the qualifying criteria (Baker and Hanson, 1997).A logical argument can also be constructed with reference to the professional characteristics antecedently summarized. Examination of the characteristics will reveal whether the preponderance apply to internal auditors or not. The first five characteristics generally define professions and can be seen to apply to internal auditors as well as to the certified public accountants. However, primary characteristics six through ten are open to debate and will be examined separately for pertinency to internal auditors and the question of their professional standing.A discussion of each of these characteristics follows. Is the service performed by internal auditors altruistic? This may be questioned for most professions in any but an idealized definition of the functions that are performed. However, the focus of this characteristic seems to be that services performed are services that cannot be done by the client him/herself and that service performance is not primarily for personal enrichment. Compensation is provided to professionals to enable them to continue to perform the service. If public auditors are eld to enhance the proper flow of accounting information in a large(p) market as a necessary service (Brget and Bradshaw, 1988), then by extension internal auditors may be held to enhance the accurate flow of information from inside the corporation to the external capital market. By extension this may be construed as serving the public interest. However, because they are directly employed by the corporation they may be said to provide the service as a by proceeds with personal gain, through the receipt charging an audit fee.It is not applicable to internal auditors who receive salary. In addition to these thirteen primary cha racteristics Kultgen (1988) also notes these 7 adjuvant characteristics 1) loyalty to colleagues, 2) regular professional development, 3) prestige based on guaranteed service, 4) use of individual design, 5) work is not manual, 6) profits are not capital dependent and 7) status is widely recognized. These seven ancillary characteristics reflect more on the professional practitioner as an individual and little on function within society.Examining both sets of characteristics from a societal perspective, it is quickly seen how the public accounting profession meets the criteria within this model and can therefore be held to maintain order and contribute to the stability of the society. Further, in granting the Certified frequent Accountants, as professionals, exclusive license to practice society acknowledges their important role and grants a monopoly position. Professions contract with society and acknowledge their role and responsibility by establishing codes of conduct.The de velopment of a formalized code has been seen as a necessary indicator of professionalism ( refreshedton, 1982, and Loeb, 1984). Thus, society acknowledges the professions contribution to the public good and the professions acknowledge their responsibility to society. Professional accountants, as represented by the American Institute of Certified earth Accountants (AICPA), have held themselves to be a profession and have accepted the tariffs coincident with that designation.Certified public accountants (CPAs) conform to both the major thirteen characteristics and the seven ancillary characteristics and are comm notwithstanding held to be professionals. However, Zeff (1987, p. 67) argues that their professionalism is, diluted by rule dominated practices. For the purposes of this paper the assumption will be make that public accounting, as practiced by CPAs, is indeed a profession. Can this professional designation be extended to include internal auditors, as a branch of accounting, under the professional rubric?The research question specifically addressed in this paper is whether or not internal auditing, as a special case of accounting, can also be held to Professionalism, Ethical Codes and the Internal Auditor of salaries, as the primary goal. Thus, only partially supporting the claim to professional designation. Is responsibility assumed for the affairs of others? This normally connotes an area of expertise held by the professional, essential to the recipient, about which advice is given.The recipient is not able to evaluate the information for him/herself. This is clearly the case with regard to the classic professions of law, medicine, and architecture (Kultgen, 1988). The public auditor is specifically employed to function professional judgement and offer an opinion as an expert. Therefore this can be considered applicable to the public auditor. However, the case cannot be extended to the internal auditor in this instance, as the client, i. e. the cor poration, has its protest accountants employed to generate the required accounting information and the internal auditor primarily serves an internal control function, even though accounting expertise may be needed and additional accounting advice may be sought. This control function serves the corporation directly and only indirectly serves society Is the professional service indispensable to the public good? Public audits have been mandated by legally permit bodies, thus recognizing that they are considered essential to the public good by allocating resources to them.With the public demand for the control of fraud evidenced by the Foreign Corrupt Practices Act of 1977 internal auditors became more active as a means of internal control, and fraud detection that was part of the proposed solution to protect the public interest (Lambert and Hubbard, 1989). Internal auditors, in their professional capacity, may be asked to design internal control systems and to assist in the construct ion of corporate codes of ethics (Peacock and Palfrey, 1991), thus, serving as an integral part of the overall control system and by extension may be considered indispensable to the public good.Is internal auditors licensing sanctioned by the community? Referring to the previous argument some take aim of public sanction is implied. However, licensure implies self-assurance to license, 119 which must be granted by an authoritative body. In the case of Certified Public Accountants (CPA), state boards of accountancy are empowered by the respective legislatures to license public accountants practicing in the state. Internal auditors are not licensed by a legislative authority. Rather, they are certified by the Institute of Internal Auditors (IIA) upon successful period of an experience requirement and a qualifying exam.No authoritative body claims jurisdiction over their activities. Within the corporation, however, internal auditors have responsibilities defined by the corporation and authority granted by means of a charter. This internal authority granting charter should be signed by the executive management and by the audit overstretchtee representing the shareholders (Ratliff et al. , 1988). In the context of an internal, company specific activity, this can be construed as granting professional right to practice by admit authority.This is not however, an authority granted by society nor does it extend beyond the charter granting corporation. This is, at best, a limited type of licensure as no monopoly is granted and certification is not required. Is the internal auditor an independent practitioner serving individual clients? The issue of the charter for internal audit departments is particularly relevant to this discussion. Internal auditors turn within the corporation by right of a charter establishing their rights and responsibilities and granting them authority to function ( Johnson, 1986).The charter establishes the internal audit department as an in dependent function which enables the internal auditor to operate as an individual professional serving a client. Although the client in this case is the corporation, the required independence of attitude and function can be seen to qualify the internal auditor as an independent practitioner. Examination of the applicability of the six ancillary characteristics to internal auditors contributes to the resolution of the question of professionalism. The six ancillary characteristics are specifically included in the code of ethics genuine by the Institute of Internal Auditors.Thus, a preponderance of the characteristics, or cxx Mary Ann Reynolds punishments are structured to reward ethical behavior. Thus, the outcomes of professional behavior, whether moral or prudent, will enhance the public good. However, the Institute of Internal Auditors has chosen to emphasize high moral character. Article VIII of the IIA Code of ethics specifically states that internal auditors should be ever mi ndful of their obligation to maintain a high standard of morality. It is useful to examine ethical codes and try on identification of common themes or parts.A resemblance by Kultgen (1988) of the American connexion of University Professors American Bar Association American Institute of Certified Public Accountants American Medical Association American Psychological Association Engineers Council for Professional Development Institute of Electrical and Electronics Engineers and Sigma Delta Chi (Society of Professional Journalists) found a number of common elements. The common elements noted include loyalty to the client, employer, or institution avoidance of conflict of interest or bribery. Competence, objectivity and honestness about qualifications were also universal.Additional themes such as respect for the territorial rights of colleagues and professional self-monitoring were also widely evidenced. The lack of regulatory oversight allowing self-monitoring, or a professions co ntrol over its fragmentship and practice, is granted by society (Armstrong and Vincent, 1988). This ability to continue to be self regulated is one which the accounting profession in particular has vigorously defended. Another type of examination is provided by Harris and Reynolds (1992) with a specific comparison of the codes from various branches of the accounting profession.This detailed comparison of the codes also focuses on dilemmas inherent within the various codes as well as, among various directs of society. An examination of the code of the internal auditors in comparison to the code of the AICPA reveals useful insights. Elements listed in the eight articles of the internal audit code include honesty, objectivity, diligence, morality, dignity, organizational loyalty, independent mental attitude, competence, conformity to standards, confidentiality, skillful revealing, continuing education, nonacceptance of criteria, cited are applicable to internal auditors in their ow n right.It is therefore, logical to extend the classification of accountants as professionals to internal auditors as professionals. To just legitimate this claim the Institute of Internal Auditors was formed in New York City in 1941, standards were established and a Code of Ethics take thus implicitly reflecting their acceptance of their responsibility to society. Examination of the code of ethics adopted may also shed light on their claim to professional status. The following section examines their code and compares it in part to the code adopted by public accounting professionals through the AICPA.Ethical codes A comparison A professions mission and responsibility can be enunciated through the code of ethics to which it subscribes. Like other professions, internal auditors have developed and formally adopted a professional code. In the development of an ethical code there are two basic ethical viewpoints 1) moral, 2) prudent, which may be adopted. Kultgen (1988) in his work on professions, distinguishes between these two approaches as follows Moral persons recognize the intrinsic value of each member of the moral community merely prudent persons recognize only their own value and treat others as instrumentalitys. . . . Professional practices can be, examined from the moral point of view, asking how they contribute to, or detract from the aggregate contentment and fair distribution of goods in the moral community (1988, p. 32). Accountants are frequently viewed as utilitarian in approach and may thus be expected to choose the prudent approach. Examination of the AICPA code reveals that although the principles section in the introduction addresses moral components, the enforceable rules section of the code is predominantly a guide to practice. This is in contrast to the internal auditors code which is a guide to individual moral behavior.In a well organized society the rewards and Professionalism, Ethical Codes and the Internal Auditor gifts, and no comm ission of acts discreditable. This list encompasses both character attributes honesty, dignity, morality, loyalty, nonacceptance of gifts and no commission of acts discreditable and professional performance of duty attributes objectivity, independent mental attitude, competence, conformity to standards, and full disclosure. Thus, the code gives clear indication of the personal qualifications perceived to be essential to perform the requisite public service in an ethical manner.With the focus lay on loyalty, dignity and morality the assumption can be make that this institute adopts a moral, rather than a prudent, view of ethical behavior. The emphasis in the internal auditor ethical code reflects an individual level of ethical behavior and decision making. The factor of voluntary compliance further indicates an individual level of ethics. Note that internal auditors rank is voluntary and members personally choose to subscribe to the higher duty. There is no societal enforcement if this duty is not met, the only enforcement is forfeiture of social status and certification (Loeb, 1984).The contrast with the AICPA code of conduct shows the AICPA code to have a more institutional focus. Rather than the specification of individual moral characteristics, forms of practice are discussed. The ethical code can be seen as directed to the regular of accountants rather than to the individual per se. The new AICPA code, as adopted in 1988, states verificatory principles about appropriate professional conduct and is goal driven (Meigs et al. , 1989). In contrast to the Institute of Internal Auditors code, the AICPA code may be viewed as adopting a prudent, or instrumental, ethical view.The AICPA code preamble and article II both express the professions responsibilities to the public interest. Here again, membership is voluntary and members commit themselves to honor the public trust and maintain professional excellence. Elements of the code in support of this include ob jectivity, independence, scope and nature of services, compliance with standards, confidentiality, contingent fees, advertizing and other solicitation, incompatible occupations and form of practice and name. Mention is also make of integrity. Integrity, however, is seen in the 121 context of professional judgment.The professional, by this standard of integrity, must be independent, not knowingly misrepresent the facts and not subject his/her judgment to the judgment of others (AICPA, 1988). Again, the emphasis is on the professional performance of duties in the public field of honor and serving the public good. Further, Rule 501 enjoins members not to commit acts discreditable to the profession. Enforcement of the AICPA code takes several forms. Members can be censured by one of the designated review boards and membership in the AICPA revoked, the ability to practice before the SEC revoked, or the state license revoked.Licensure is granted by the state boards and revocation of the license goes through a state board procedure also. This constitutes a legal enforcement and the accountant would no longer be licensed to practice. Some of these contrasts between the AICPA and the IIA codes arise from structural differences. Namely, public auditors codes include structure of practice considerations such as advertising and contingent fees, and permissible immobile names that are not relevant to the internal auditor.Beyond structure, the basic difference evidenced is the AICPA emphasis on a practical, prudent, institutional approach, whereas the IIA emphasizes a moral and individual approach. This difference may in part reflect the varying degree of societal regulation within which the two groups operate. The societal regulation in turn may reflect the level of societal recognition and as internal auditing evolves and gains public recognition, regulation and possible licensing may follow. Examination of additional accounting professional codes provides further point s of comparison.The Institute of Internal Auditors (IIA) code is the only code to call explicitly for the maintenance of personal dignity. Some commonalties emerge however, as both the Government Financial Officers Association (GFOA) and the IIA included exercise of due care, or diligence, and loyalty to employer (Harris and Reynolds, 1992). Both the governmental financial accountants and the internal auditors function in an environment where they are working as professionals, but within an entity 122 Mary Ann Reynolds on the externally issued financial statements (Lambert and Hubbard, 1989).That the internal audit profession is seen as a significant player in the societal move to discourage fraud serves to legitimate their claim to professionalism. At the same time this may exacerbate conflicting loyalty problems. Clearly, the choice will fall on the internal auditor as an individual and it may be to this end that strong individual character has been emphasized in the IIA code. Th is conclusion follows from Kultgens statement that, a valid professional ethic, therefore, is critical for the moral development of the individual practitioner (1988, p. 12). Resolution of ethical conflicts requires that the internal auditor recognize sources of harm or conflict and have some guidance on appropriate response. Stanford (1991) recommends four sources of guidance. These are 1. the IIA Code of Ethics 2. the IIAs Standards for the Professional Practice of Internal Auditing 3. the IIAs position paper on sound blowing 4. consultation with peers. Ratliff (Ratliff et al. , 1988) also suggests that guidance will be found in both the Standards and the Code of Ethics and Wallace (1986) emphasizes that the standards and code go hand in hand to provide guidance.A recent study by Seigel, OShaughnessy and Rigsby (1995) confirms that practicing internal auditors report using the code of ethics to guide their judgment on ethical issues in the performance of their professional respon sibilities. Seigel et al. further conclude that the legal age of internal auditors consider the primary purpose of the ethical code is to provide guidance. Internal auditors are indeed being given a special task. In the organizational structure of the corporation if the internal auditors report to the audit committee, as recommended, management may perceive them as adversarial.If fraud or inefficiencies are discovered both professional ethics and personal moral judgment will be needed to resolve conflict. Conflict also arises within the code itself. There is a basic conflict juxtaposing disclosure and confidentiality and rather than independently in society. Thus the adjuration to loyalty to the employer is appropriate. Professional conflict resolution Guidelines The codes of ethics are adopted to provide guidance to the practicing professional. Kultgen (1988, p. 13) notes, . . . professionals, precisely as professionals, are confronted with serious conflicts of duty, and conflicts between duty and self-interest. mavin purpose for codes of ethics is to provide guidance for the resolution of conflict. The internal auditor faces possible conflict in the practice of his/her profession within an organization. Although independence, in theory, is established by the corporate charter and is required by the code, it may be difficult to achieve in practice. Internal auditors faced with choices that may not appear beneficial to upper management or the organization may find it difficult to maintain an objective disinterestedness. Loyalty, an explicit component of the ethical code, may also present conflicts.The internal auditor may face a conflict between loyalty to the profession and professional standards as they are articulated in the standards and the code of ethics, and his/her employer. The interest of the firm in presenting information may not always be harmonic with the interest of society to receive full disclosure of information as management seeks to prote ct strategic and proprietary information. Although internal auditors may be part of the management team they may also serve a control function on managerial activities, another source of strength conflict.Thus, even within the firm they may have conflicting loyalties (Lambert and Hubbard, 1989). Their obligation to the organization constrains them to safeguard the assets of corporation, minimize waste and inefficiency and watch for deliberate error and conflicts of interest (Verschoor, 1987). As a result of the Report of the National bursting charge of Fraudulent Financial reporting (Treadway Commission, 1987) there is an increasing responsibility for the internal auditor to be active in identifying fraud leading to poppycock misstatementProfessionalism, Ethical Codes and the Internal Auditor also loyalty and objectivity (see Harris and Reynolds, 1992, for a full discussion). Dilemmas arising from these juxtapositions are inherent in the statement of the code so the individual practitioner must ultimately turn to his/her own moral response for guidance and resolution. A further role suggested for the internal auditor is monitoring corporate codes of conduct. While this may well be an appropriate extension of internal auditors role it is in the nature of a consulting service not a professional accounting service.Indeed, as noted in the introduction, business ethics consultants are developing to advise organizations on ethical codes, problems and approaches to resolution (Dean, 1997). Internal auditors are well positioned to participate in this discussion, though it does not help to resolve the question of professionalism examined in this paper. 123 individual professional within a firm. The IIA code focuses on the morality and dignity of the individual and pushes code adherents toward the achievement of a professional ideal.Thus by noting the internal auditors development and use of a code of ethics, reviewing their relationship to the accounting professio n and examining their function in society, their claim to professional designation can be supported. The preponderance of the evidence supports their status as professionals. 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Harris, J. E. and M. A. Reynolds 1992, Formal Codes The enactment of Ethical Dilemmas, Advances in Public Interest Accounting, 117. Fogarty, T. J. 1995, Accountant Ethics A Brief Examination of Neglected Sociological Dimensions, Journal of Business Ethics 14, 103115. Friedberg, A. and N. Mizrahi 1998. Making History, Internal Auditor (April), 7175. Freidson, E. 1971, The Professions and Their Prospects, Freidson (ed. ) (Sage Publications, Beverly Hills, CA).Jackson, J. A. 1970, Professions and professionalization (Cambridge University Press). Conclusion Accounting is acknowledged as a profession serving societys needs. Examining both primary and ancillary professional characteristics shows the nicety of including internal auditors within this professional designation. Further, their code of ethi cs is similar to other professional codes and provides guidance to them in their professional practice. One purpose of professions codes of ethics is to legitimate the profession and publicize standards of conduct (Sawyer, 1991).Another is to provide guidance for ethical conflict resolution. The IIA Code of Ethics serves both of these purposes for its professional constituency. The code implicitly recognizes the responsibility extended to the profession by society. The code enjoins internal auditors to maintain both a high level of moral character and a high level of professional competence. As the role of internal auditors differs from the that of public auditors, so also their code differs. The AICPA is an institute that serves the public interest by monitoring the external exchange of financial information.Their code reflects the institutional perspective. The internal auditor practices as an 124 Mary Ann Reynolds and Techniques (The Institute of Internal Auditors, Altamont Sprin gs). Reynolds, M. A. 1989. 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Moore, W. 1970, The Professions Roles and Rules (Russell Sage Founda tion, New York). Newton, L. H 1982, The Origins of Professionalism Sociological Construction and Ethical Implications, Business and Professional Ethics Journal (Fall), 4157.Parsons, T. 1951, The Social System (The Free Press, Glencoe, IL). Parsons, T. 1968, Professions, in D. Sill (ed. ), International encyclopedia of the Social Sciences, XII (Macmillan and The Free Press, New York). Peacock, E. and S. H. Pelfrey 1991, Internal Auditors and the Code of head, Internal Auditor (Feb), 4549. Ratliff, R. L. , W. A. Wallace, J. K. Loebbecke and W. G. McFarland 1988, Internal Auditing Principles Western Washington University, part of Accounting, College of Business and Economics, WA 98225-9071, Bellingham, U. S. A. E-mail MaryAnn. emailprotected edu.

Ethical Health Care Issues Essay

Health sustainment ethics involves fashioning well researched and considerate decisions just aboutwhat wellness check callments, while taking into circumstance a patient ofs beliefs and wishes regarding altogether aspects of their health. The healthc be industry, above either other, has a high regard for the issues surrounding the welf ar of their patients. This power everywhere a patients well universe creates a mandatory pick out for all health business organisation organizations to develop an ethics committee. The committees endeavor is to establish a written code of ethics that details the policies and procedures that do proper conduct for all employees. There be many honest issues that whitethorn arise in regards to a patients healthc ar.Treating patients with authorized religious beliefs pose important good issues in the field of healthcare. This base will describe an ethical health care issue concerning refusal of care, such as a affinity transfusion. It w ill cover the four ethical principles as they apply to healthcare providers and patients rights. It is important that health care workers consent a rudimentary understanding of masters attestatores philosophy about business line transfusion so that as professionals we understructure be proactive in their management.Ethical Health Care IssueIn all areas of practice, docs come into contact with Jehovahs Witnesses and their refusal to wear origin transfusion, so far when it means saving their lives. The Jehovahs Witness faith creates more or less take exceptions for physicians caring for its members. The ethical principles of autonomy versus beneficence come into conflict when a physician believes a transfusion is in the best interest of the patient, scarcely the patient refuses. Legal precedence provides a backdrop. In addition, Panico, Jenq, & Brewster (2011) article states, thither was a case involving a woman who had consented for examination of a fibroid tumor under an esthesia, but withheld consent for removal of thetumor. While sedated, she underwent resection of the tumor that lead to complications. She sued and the judge ruled in her favor, establishing the notion that every human being should have the right to decide what is done with his or her take body. Moreover, this inaugurate gave any individual the right to refuse treatment if he or she understands the risks a Jehovahs Witness has the right to refuse a blood transfusion.This ruling set a precedent for informed consent. In 1990, the Canadian case of Malette v Shulman described an emergency department physician who gave a blood transfusion to an unconscious patient who was in hypovolaemic shock. Per report, the patient had a signed wallet card that identified her as a Jehovahs Witness, although it was undated and unwitnessed. The wallet card, is considered a lawful document which, stated that she did not want to receive a blood transfusion under any circumstances (Lantos, Matlock, & Wendler, 2011). Furthermore, when the patients missy arrived and asked that the transfusion be stopped, the physician did not comply. The physician argued that there was no way of knowing if the patient had changed her mind in the minutes in the beginning the car accident and thus he was duty bound to pull round her life (Lantos, Matlock, & Wendler, 2011). The court found the physician guilty of battery.Although it is easy to honk on emotion to argue against the ruling in this case, the verdict has not been overturned. This case illustrates the current teaching to todays physicians, who are taught to view patients autonomy and preferences for their own bodies (Lantos, Matlock, & Wendler, 2011). Jehovahs Witness have been known to refuse transfusions with packed red blood cells to treat their life-threatening diseases. medical exam professionals mustiness consider patient has autonomy of thought, intention, and sue when making decisions regarding health care procedures. To c omply with patients wishes medical professionals could offer fresh frozen plasma and platelets as an resource. Furthermore, Jehovahs Witnesses number over one million in the United States and at least six million worldwide. Witnesses believe in strict and real interpretation of the Bible, which leads them to reject some aspects of modern medical care (Doyle, 2002).Medical professionals have discussed in open forums ethical decisions they are required to wanton while taking care of a dying patient who ref employ to acknowledge a blood transfusion. Data suggests they struggled to relate to someone who would take some blood products, butnot others, and who are willing to risk termination over a red blood cell transfusion. Refusal of blood transfusions became vulgar practice only after a 1945 church decision (Mann, Votto, & Kambe, 1992). Indeed, Jehovahs Witnesses interpret these sections of the Bible differently and if a member accepts blood into their veins, they are shunned and forfeit their membership in the faith community and aeonian life. The society had enforced shunning and social isolation by Witnesses own family members, relatives, and friends, finally leading to expulsion from the religion (Doyle, 2002).Similarly, research suggest that the health care provider must consider four main areas when evaluating nicety and the four areas are fair distribution of scarce resources, competing needs, rights and obligations, and strength conflicts with naturalised legislation (Gillon, 1994). In considering the many ethical dilemmas associated with Jehovahs Witnesses and their refusal to accept blood transfusion have medical professionals focusing on the shipway in which treatments or interventions violates accepted norms of conduct of social science research. Physicians must be aware of the growing diversity of values and beliefs among Jehovahs Witnesses. Some of the most intractable ethical problems arise from conflicts among principles and the necess ity of concern one off against the other. The balancing of such principles in concrete situations is the ultimate ethical act (House, 1993, p. 168).Evaluation involves at least four levels of social-political interaction- with governing body and other agency policy makers who commission evaluation. Evaluation has to operate in this multilayered context of different interests, providing information to inform decisions while remaining supreme of the policies and programs themselves (House, 1993, p. 170). More importantly, the weight of ethical judgment is thus put on experimental research to justify meeting ethical standards (Panico, Jenq, & Brewster, 2011). Resource storage allocation is a major issue that physicians are confronted with when dealing with Jehovahs Witness allocation. Beneficence requires that the procedure be provided with the intent of doing good for the patient involved. As described above if a patient refuses a blood transfusion and opt for an alternative proce dure that costs more it can prove problematic (Panico, Jenq, & Brewster, 2011).When society thinks of the greater good, this argument poses a challenge to the principles of patient autonomy that we also value. In a society in which medical resourcesare costly, benefits will always need to be weighed against the potential cost to both the patient and society thus creating ethical challenges. Finally, the care of a Jehovahs Witness with life threatening illnesses requires a multidisciplinary and planned approach. These patients suffer with certain diseases and are often anemic and must be prepared to deal with this issue in both outpatient settings and during an knowing crisis. Clinicians must view each patient as an individual who may have varying thoughts about transfusions of the multiple different blood products that are available. Therefore, medical practices today need to continue to open early lines of communication with these patients.Providing adequate information and edu cating the patient about realities and obtaining informed consent sooner subjecting a patient to any test, procedure, or surgery is very essential. It is brisk to the optimal care of a Jehovahs Witness patient. It is inevitable that dialysis unit nurses and social workers have conversations with patients about their beliefs on blood products. Discussing a patients wishes, understanding their basis for these decisions, and discussing risks, benefits, and alternatives that can be used in both emergent and non-emergent situations is crucial to preparing for more urgent situations, when these conversations often are not possible.ConclusionsTo many Jehovahs Witnesses, the consequences of accepting a blood transfusion can be worse than death itself. non every Jehovahs Witness patient abides by the same(p) beliefs regarding the acceptance of blood products. These patients can be managed through careful proviso and open lines of communication between physicians and patients. Understand ing the premise behind the beliefs of patients who are Jehovahs Witnesses is critical to beginning conversations and truly understanding the patient. Ultimately, when a patient establishes what they will accept, as clinicians, ethically we must optimize the care we provide within their wishes about blood products. Frequent and open dialogue is essential for enhancing care for a Jehovahs Witness.As an alternative to violating a patients autonomy some physicians and some hospitals are more comfortable with bloodless procedures and patients can be referred to these centers if necessary for specialness care. Overall, health care professionals should be able to provideethical health care to patients who are Jehovahs Witnesses at any hospital or community office, but must continue to be meliorate and aware of their beliefs and respect their wishes and the impact these may have on organizing and providing their care. If these considerations are neglected one can surely expect ethical br eaches or dilemmas as inevitable.ReferencesDoyle D. Blood transfusions and the Jehovahs Witness patient. Am J Ther. 20029(5)417424. Gillon, R. (1994). Informed consent an ethical obligation or legal compulsion. Retrieved from http//www.ncbi.nlm.nih.gov/pmc/articles/PMC2840885/ House, R. (1993). ethical motive in evaluation. Retrieved from http//www.uk.sagepub.com/gray3e/study/chapter12/Book%20chapters/Ethics_in_Evaluation.pdf168-170. Lantos J, Matlock A, Wendler D. Clinician integrity and limits to patient autonomy. JAMA.2011305(5)495499. (Lantos, Matlock, & Wendler, 2011). Mann M, Votto J, Kambe J, McNamee M. Management of the in earnest anemic patient who refuses transfusion lessons learned during the care of the Jehovahs Witness. Ann Intern Med. 1992117(12)10421048. Panico, M. L., Jenq, G. Y., & Brewster, U. C. (2011). When a patient refuses life-saving care. American Journal of Kidney Diseases, 58(4), 647-653.

Operations Strategy of Asa Essay

The mission of ASA, Inc. is to provide students with a more convenient plectron for viands, a reasonably price of the food and bringing avails. It would seem to be encouraging students to use the on campus food service as unlike to off campus foods. This mission was seen as a plan to keep line of products on campus. ASAs hawkish advantage is the location, more than half of the students leave alone still be eating at the ASA facilities. ASA is a specialized food-services performer for university and college, through the surveys to determine customer needs and the market trends. ASAs issue competencies are location of facilities, they could provide a good product faster and more conveniently than off campus competitors. For example, the pizza service, ASA can provide delivery service quicker and at a lower cost.Initially, Renee Kershaw chooses to use her pizza operations to compete with off campus eateries base on delivery service and price. The pizza is delivering by the bi cycle on-campus. Students would have not only greater variety but also the convenience of having food delivered quickly to their rooms. Kershaw particular the combinations of toppings available to keep costs down and provide fast delivery. Her competitive priorities were delivery speed and price. The on-campus location and limited combinations of toppings make these priorities possible.The new food court located on-campus, have the same advantage as ASA. The bear competitor, Pizza hutch was providing a limited selection of pizzas on a walk-up-and-order basis. Most likely they can also provide product at similar prices, and offering a limited menu. But Pizza Hut has the brand names. However, ASA still maintains its delivery advantage. The new competitive priorities might counsel on expending product variety and provide good quality, because the wireworks supervisor had told that the requests for pizza toppings and combinations not on the menu had steadily increased, it show tha t a customer interest in variety.An increased in product variety ordain affect both service and cost. The capacities of active equipment and space allocated for making and cooking pizzas now were insufficient to meet demand. Kershaw will need to add capacity and to hire additional workers to maintain service.

The Invisible White Privilege

etiolateness populate, from birth, automatic ein truth(prenominal)y benefit from their light skin garble, enjoying the fringe benefits relating to pip-squeak care, education, hygiene, careers, politics, etc. Compared to blanched mickle, stack of color are at a distinct disadvantage. They are treated differently than white people, and they are the ones that suffer, not having this same privilege. In Peggy McIntoshs article White Privilege Unpacking the imperceptible Knapsack, McIntosh describes how whites carry the invisible privilege.In society, white people are treated ruin than non-white people since segregation, beauty trends, political power, social connections, and street crime see to be better for them. According to McIntosh, White Privilege is an invisible software of unearned assets granted to white people (McIntosh 1). They can enjoy special advantages that are beyond common advantages of people of color. White privilege is a social constructed phenomenon. Besid es physical appearance, there is no biological release between white people and the non-white people.It is society that distinguishes whites from people of color, and it tends to recognize all races besides those who are white. Living in a society of white dominance, whites are carefully taught to ignore the fact that white privilege puts them at an advantage. This is because, according to McIntosh, deconstruction of white privilege threatens the myths and ideas about this nation, and it challenges the notion of equal opportunity and meritocracy (McIntosh 2). There are many ways that white privilege still exists today.Here are five examples of white privilege I nonplus out in my life. 1. White parents do not have to be worried about their kids being scared at school. I intimate from the news that at Delavan-Darien High School, the American Diversity class divides students into whites and non-whites, and utter non-whites students, you have been oppressed and you are still being oppressed. 2. White women represent beauty and lead the trends. Speaking of this, why dont we take a look at the proportion of white models in the 2013 New York Fashion Week?An official statistic shows that out of the 5,000 styles in finish New York Fashion Week, around 80 percent were modeled by white women. Fewer than 1,000 styles were given to women of color (Dries 1). 3. White people draw Congress. In Congress the total is 87 percent whites, which is divided into 85 percent in the House and 96 percent in the Senate (Portero 3). The voices of politicians of color are often drowned out in the politic sea of white dominance. 4. White people are able to achieve success to a greater extent easily by using their connections.Because of be longing to the dominant group, white people have more connection than people of color do. Based on this, they are more likely to succeed. 5. Whites do not have to be worried about being taw one day on the street. A well-known example can be the Sho oting of Trayvon Martin. qualification a run to the store to get some refreshments for his brother and himself, Martin was shot and killed by the neighborhood watch captain George Zimmerman because, according to Zimmerman, he was very suspicious.I think if Martin were a white guy, Zimmerman would not have seen him as a real suspicious looking guy. In society, people regard whites lives as morally neutral, normative, and ideal. Whites are elevated above people of color. Although I believe all racial groups are harmed in the long run by racism, white privilege still exists as a daily reality throughout every part of the structure in the United States.

Automated Grading System Essay

IntroductionLetter grades were first used in the United States in the last part of the 19th century. Both colleges and high school schools began replacing other forms of assessment with letter and percentage grades in the archeozoic 20th century. While grading establishment of ruless appear to be fairly alike(p) in the U.S., debates about grade inflation and the utility of grades for fostering bookman learning continue.Automation has had a notable impact in a wide range of industries beyond manufacturing (where it began). Once teleph unrivalled operators have been replaced by and large by automated telephone switchboards and answering machines. Medical processes such as indigenous screening in electrocardiography or radiography and lab analysis of human genes, cells, and tissues are carried out at much great induce and accuracy by automated systems. Even elections have departed automated. Applying automation to Grading systems wherein it depart in any case make a tax ea sy and accurate.1.1 Background of the StudyThe groups system named alter school-age child Evaluation dodging is effective on inputting and storing data. And the excellence and power of this system is assured. The group has acceptn this opportunity as a altercate and pushed our ideas into reality and has considered many aspects and ideas in making this one of a attractive project. The group hopes that the readers of this documentation would be inspired as they and believe that the primary goal of grading and reporting is communication. Effective grading and reporting systems en engagingle interaction and involvement among all stakeholders (i.e., students, parents, teachers, and administrators) in the educational process.Grading agitates the growth of defined, content- particularised learning goals and identifies where additional work is ask when it is directly aligned to the curricula. Grades serve a variety of administrative purposes when determining suitability for promot ion to the contiguous level, credits for graduation and class rank.Computerized grading makes the grading process fast, to a greater extent consistent, and more reliable than traditional manual grading. With the use of todays advanced computers and other technologies in academic industries, the technologies get out not dependable alleviate the establishment but in addition everything that covers it from the Professors to the students. Using the new computer programing languages that are present today the proponents give use this technology to help the school enhance its system. But despite of having a great system there are still some point in it that needed to be replaced or enhanced.1.2 Statement of the ProblemThe old system was using Microsoft Excel only for inputting and storing the grades, the grades fire only be accessed in one computer and also has a chance of data loss or the files are not secured enough.Many things in this school have kaput(p) from manual to auto mate. The group noticed that this system does not exist in this school. We all know that making an Automated Student Evaluation System means making the task for professors in computing and calculating grades will become easy and not only that the professors will have an benefit but the students will also get a gain, because it will also improve accuracy of calculations thus making the what we call Hula of Grades will become non existent in the future of Sta.Cecilia College.1.3 Statement of ObjectivesThe system aims to fall the while in searching students records and processing of grades and to house accurate facts to lessen errors. One of the tangible benefits of this system is cost reduction and avoidance due to facts searching of students records and processing of grades.1.3.1 General ObjectiveThe systems to improve more accurate data for reduction of errors. By simply exploring of student grades information needed. It will increase flexibility because this is totally pack ed with adequate information for grade of the students. And also to secure the students grades.1.3.2 ad hoc ObjectivesThis study aims to The grades will be properly arranged and organized. It will speed up the activity of grade transactions of students. It will lessen the time they consume that will promote peachy aspects of the school through splendiferous service.Nowadays, and other computerized applications for the improvement of their services. It is a necessity for this institution to follow what is in todays world, Perhaps it is a necessity to change its movie from a low technology school to a high monetary standard facility equipped. Sta. Cecilia College offers computer courses and having a system like this will promote better learning for students because they could have interest to learn in database handling, programming and system analysis.1.4 Significance of the StudyGetting involved in this kind of study is important to be aware of the modernization of technology in particular in computer system that can be useful at present and for the future use which is necessary in order to come on track with advanced technology being in the global technology competition. The proposed study would also assist to develop the proponents skills, specially in terms of system analysis, system design and programming. This study will create an Automated Student Evaluation System with student information system. This will also help the company to cope up with the recollective work flow of their previous system.1.5 Scopes and LimitationsScopes The system can perform specific task as inputting the grades of the student and convert it to its equivalent. The system can also hold the information of the students, adding, editing and saving it to the database. Calculates individual student gradesLimitations The grades can only be accessed by Professors by the use of the log in user module. The Registrar can only access and modify the Student information.Student ev aluation is a very complex process that should take many factors into account. Recognizing the limits of various grading practices and balancing them with common sense and good judgment is an important part of the work of professional teachers.

My Mom is My Hero

There are many early(a) definitions of what a hero may be. Some may advance heroes are noted for their feats of courage or nobility of purpose, especi everyy oneness who has risked or sacrificed his or her life. Some may often fixate them as mythological legends, endowed with great courage and strength, and celebrated for their rank(a) exploits. In my personal view a hero can be anyone of who you could relate to, and also much importantly stands up for what they believe. Does everyone have a hero? I dont know but all I could say is that I do.And she is not found in a comic book or in the TV she is found right field here at this little warm place that I handle home. Who could this hero be? Its my mom, Lucia Espinal. She is my hero because she works intemperately, is a family woman, and more importantly she believes in me. First, heroes are hard to find all because they are diligent workers. My mother is very hard working. She has worked her whole life to get where she is n ow. For many years my mom has been the only provider for this family. After daddy left us home with erupt a cent to feed us, she went out to work each day to support this growing family.Second, In ordinance to be a great hero, one must be kindly and family oriented. Family is very important to my mother. When I phone of my mom I think of how strong she is and how she has helped me throughout my 15 years. There hasnt been a judgment of conviction in my life where I was going through a hard time and my mom wasnt there, guiding me through it. My mom is a very selfless person. She is always sure to make sure other peoples needs are full-filled before hers are. She cares for her 4 children as if we were the most valuable intimacy to the world. To her, we are the most valuable thing in the world.Furthermore, my mom is my hero because she was always there for me when I was note down and out. She would try to cheer me up and she usually did. She knew what kind of medicinal drug to gi ve me when I was not feeling well or when I was hurt. My mom is my hero because she has been only one who stays when the people I think are my friends leave. She is my hero because she has always been there just in case u needed someone to talk to and she would always find out to me. My mother is my hero because she is hard working and cares for her family.

Advantage of Cng over Petrol and Diesel Cars Essay

What atomic number 18 the advantage of CNG over gun and diesel railway locomotive engine engine? AnswerCNG engines effect less pollution than float pedal and diesel engines. As it is using compress inherent swagger role develops such(prenominal) than than the others and withal develops more torque in the engine. which leads to give a glargon sack consumption. The improvements of Compressed congenital GasThe Environment in ally strip Advantage Compressed congenital spoil is the cleanest burning fuel operating(a) today. This means less fomite maintenance and longer engine life. CNG vehicles ca-ca the fewest emissions of any motor fuel. Dedicated Natural Gas vehicles (NGV) recognise little or no emissions during fuel. In bobbleoline vehicles, fueling emissions theme for at least 50% of a vehicles bring hydrocarbon emissions. CNG produces signifi screwtly less pollutants than gun & Diesel. Tailpipe emissions from flatulencyoline shut awayd cars de form carbon dioxide, which contri plainlyes to spheric warming. This is greatly reduced with inseparable flatulency. The Maintenance Advantage Some pass operators earn reduced maintenance cost by as in truth more as 40% by converting their vehicles to CNG. Intervals between tune-ups for immanent burn out vehicles atomic number 18 extended 30,000 to 50,000 miles. Intervals between oil changes for natural bollix vehicles be dramatically extendedanywhere from 10,000 to 25,000 additional miles ciphering on how the vehicle is utilize. Natural flatulency does not react to metals the government agency gasolene does, so pipes and mufflers last much longer. The Performance Advantage Natural gas gives the same mileage as accelerator in a converted vehicle. Dedicated CNG engines atomic number 18 master in performance to natural gas engines. CNG has an octane rating of 130 and has a supple competency advantage over gun. Because CNG is already in a airlike read, CNG fomites prolong superior starting and drivability, scour overcomestairs disgustful fervent and cold weather conditions. CNG Vehicles experience less knocking and no vaporization locking. The CNG Cost Advantage Natural gas is cheaper per equivalent gallon than Petrol (an average of 50% less than Petrol). The Safety Advantage Surveys indicate that CNGVehicles are as safe or safer than those powered by other fuels. A 1992 Australian Gas Assocition survey of more than 8,000 vehicles found that with more than 278 one cardinal one thousand thousand miles traveled, CNG Vehicle combat injury rates per vehicle mile traveled were 34% overturn than the rate for Petrol Vehicles. There were no fatalities flooredeven though these vehicles were involved in over 1,800 collisions. The Financial Incentive Advantage Some States sourers a 50% investment tax credit for to each one vehicle converted to natural gas. This 50% credit on state income tax features a three- stratum, carr y-forward option. A federal tax discount is also available for the cost of renewing. CNG ConversionsConverting a Petrol-Powered car to CNG requires however s put onr engine modifications. To learn more rough converting your car, please contact a certified CNG conversion technician. What are the major get aheads of natural gas as a transportation fuel?EconomicsOn a gallon-equivalent flat coat, natural gas be an average of 50 to 60 percentage less than Petrol and Diesel. Natural gas is a clean-burning fuel that reduces vehicle maintenance. Many CNG Vehicle owners report that oil changes are needed only every 15,000 Km. Standard depart plugs last as long as 60,000 Km. Natural gas, opposed unstable fuels, bottom of the inningnot be siphoned from a vehicle. Fuel theft is an on-going concern of fleet managers. Vehicles can be troubled executeed in five to six proceeding using smashed gas stash awayd in cascades of natural gas piston chambers or fueled overnight on a tim ed fill basis in intimately five to eight hours. Many surreptitious fleet fueling stations use a combination of fast fill and timed fill. EmissionsNatural gas is the cleanest burning alternative fuel. Exhaust emissions from CNG Vehicles are much lower than those from equivalent Petrol-powered vehicles. For instance, CNG Vehicle emissions of carbon monoxide are well-nigh 70 percent lower, non-methane organic gas emissions are 89 percent lower, and oxides of nitrogen emissions are 87 percent lower. In addition to these reductions in pollutants, CNG Vehicles also emit significantly lower amounts of greenhouse gases and toxins than do Petrol vehicles.Dedicated CNG Vehicles produce little or no evaporative emissions during fueling and use. For Petrol vehicles, evaporative and fueling emissions account for at least 50 percent of a vehicles total hydrocarbon emissions. Dedicated CNG Vehicles also can reduce carbon dioxide exhaust emissions byal roughly 20 percent.Exposure to the levels of suspended fine particulate matter found in numerous U.S. cities has been shown to sum up the risk of respiratory illness. Diesel exhaust is downstairs review as a hazardous air pollutant. Natural gas engines produce only tiny amounts of this matter.Greenhouse GasesPer unit of nada, natural gas contains less carbon than any other fossil fuel, and thus produces lower CO2 emissions per vehicle mile traveled. While natural gas vehicles (CNG Vehicles) do emit methane, another principle greenhouse gas, any slight make up in methane emissions would be more than offset by a solid reduction in CO2 emissions compared to other fuels.CNG Vehicles also emit very low levels of carbon monoxide (approximately 70 percent lower than a same Petrol vehicle) and volatile organic compounds. Although these two pollutants are not themselves greenhouse gases, they play an important role in helping to break down methane and some other greenhouse gases in the atmosphere, and thus increase the glob ose rate of methane de bit.SafetyVehicles that run on clean burning natural gas are as safe as vehicles operating on conventional fuels such as Petrol. In fact, many school transportation managers choose natural gas to power their school buses because categorical natural gas, unlike Petrol, dissipates into the atmosphere in the burden of an accident. Petrol pools on the ground creating a fire hazard.In the US a survey was taken of more than 8,000 vehicles that cumulatively traveled approximately 278 million miles from 1987-1990. The survey found that the injury rate for CNG Vehicles per vehicular mile traveled (VMT) was 37 percent lower than the rate for Petrol-powered fleet vehicles and 34 percent lower than the entire macrocosm of registered Petrol vehicles. In addition to the lower injury rate, no deaths were preserve for the CNG Vehicles in the survey. In contrast the deaths associated with the Petrol fleet vehicles surveyed came to 1.28 deaths per 100 million VMT. The US n ational average was 2.2 deaths per 100 million VMT for all U.S. Petrolvehicles.There are two fundamental reasons for this excellent CNG Vehicle precaution record the structural integrity of the CNG Vehicle fuel body and the visible qualities of natural gas as a fuel.The fuel transshipment center cylinders apply in CNG Vehicles are much stronger than gasoline fuel tanks. The design of CNG Vehicle cylinders are subjected to a number of federally required severe exec symme humblen tests, such as cacoethes and pressure extremes, gunfire, collisions and fires.While fuel storage cylinders are stronger than Petrol fuel tanks, the composite material utilise to encase the tanks are fundamentally more susceptible to physical damage than metals under abusive conditions. For this reason, composite materials on CNG Vehicle cylinders must always be properly handled and protected. Incidents involving natural gas cylinder ruptures revealed that some form of chemic attack or physical damag e to the composite overwrap on the cylinder was involved.CNG Vehicle fuel systems are sealed, which prevents any spills or evaporative losses. matchherto if a leak were to occur in an CNG Vehicle fuel system, the natural gas would dissipate into the atmosphere because it is lighter than air.Natural gas has a high ignition temperature, virtually 650 C, compared with about 350 C for Petrol. It also has a narrow range of flammability that is, in concent dimensionns in air below about 5 % and above about 15 %, natural gas for impersonate not burn. The high ignition temperature and limited flammability range make unintended ignition or combustion of natural gas unlikely.Natural gas is not toxic or corrosive and give not bemire ground water. Natural gas combustion produces no significant aldehydes or other air toxins, which are a concern in gasoline and some other alternative fuels.The natural gas delivery system also has an excellent and proven safetyrecord. According to stati stics from the U.S. Department of Transportation, the 1.9 million Km natural gas transmission and distribution system is the safest way to transport postal code in the United States.CNG Vehicles use the same brawn that has safely and comfortably heated homes and cooked meals for more than 100 years.Where are CNG Vehicles used at once?Approximately 100,000 CNG Vehicles are on U.S. roads today. CNG Vehicles have a long-established record in Europe, Canada, New Zealand and Australia, as well. Italy has been using natural gas as a vehicular fuel since the 1940s, with more than 350,000 CNG Vehicles. In Canada, some 20,000 CNG Vehicles operate with a net devise of 220 public fueling stations. Argentina has 680,000 CNG Vehicles, and Russia has more than 30,000. Worldwide, nearly two million CNG Vehicles are in use, in countries direct including Uzbekistan, Venezuela, Mexico, the Philippines and Indonesia. How do CNG Vehicles work?The only major difference between a Petrol vehicle and a n CNG Vehicle is the fuel system. Natural gas is compressed to between 3,000 and 3,600 pounds per square inch (200 bar) and is stored on board the vehicle in cylinders installed in the rear, undercarriage, or on the roof. When natural gas is required by the engine, it leaves the cylinders, passes through a master manual shut-off valve and travels through a hard-hitting fuel regulator located in the engine compartment. The natural gas is injected at atmospheric pressure through a specially intentional natural gas mixer where it is properly mixed with air. Natural gas and so flows into the engines combustion chamber and is ignited to create the power required to take the vehicle. Special solenoid-operated valves prevent the gas from ledger entry the engine when it is shut off.What about the vehicles power?Petrol vehicles converted to natural gas are subject to a refined power loss when running on natural gas however, vehicles intentional specifically to run on natural gas lead have no loss of power and may even have greater power and susceptibility. Natural gas has a 130 octane rating, compared with 87 to 96 octane rating of Petrol.How much heftiness does Compressed Natural gas release compared to petrol?A direct answer to your question is that the energy confine of natural gas (CNG) is about 47 MJ/kg or 40 MJ/m3. ( earthy heating value). The values for a typical petrol are 60 MJ/kg and 44 MJ/liter. Another comparison on an energy basis is that 1 kg of CNG is equivalent to about 1.33 liter of petrol or 1.22 liter of diesel. Or on a volume basis 1 m3 of CNG is equivalent to about 1.10 L of petrol or 1.0 L of diesel. When make comparisons you may also need to take into account the relative energy dexterity of the engines that use the various fuels. Generally engines that are knowing for natural gas fuel are slightly more efficient than a similar petrol engine (because they can run at a higher compression ratio). The CNG and diesel engines of similar size bequeath have a much the same thermal efficiency.What is the miles per gallon equivalent of natural gas compared to gasoline?If the CNG Vehicle is an original Equipment Manufacturer (OEM) pretence, it will have been designed to make the most of the excellent properties of Natural Gas eg it will have a higher compression ratio than the petrol model and various ignition timing and you could expect to see an improvement in performance and fuel consumption on an energy basis. This might be about 5% or more. Of course you might then drive faster, and not have any advantage. If the car has been converted from Petrol to CNG and you can choose to run on either fuel (ie a bi-fuel vehicle) then it is not possible to make the most of the higher octane rating of the CNG. In this case the change in fuel consumption will depend very much on the vehicle and engine design and on the conversion equipment used and how it is tuned. In this case you might expect an increase of possibly 5% in consumption. However the tune may be optimized to a particular power and speed range and if you can hit this you might get a small improvement. There may be more scope to achieve this on a high substance engine with reserves of power. On a smaller engine in that location may be a noticeable drop in power and your consumption could increase if you try to match the old on-road performance.Cylinders in AccidentsA pressurized gas cylinder is probably the strongest component on the vehicle. Vehicles that solely destroyed in collisions show the only discernible component being the entire gas cylinder. It is unlikely thatcylinders will rupture due to collision impact.Regarding the endangerment of fire from leaking cylinders, all we have is the experience to date that indicates that such an event is unlikely to occur. In North America in that respect was a enigma with leaking type 4 designs from a particular manufacturer, but at that place has neer been an ensuing fire. The risk of fire from leaking cylinders must be low since there are well over a million CNG vehicle installations universal that have not experienced such problems.It is worth purposeing out that natural gas is lighter than air and in the unlikely event of a leak from piping or container the gas will dissipate upwards quite quickly. In the case of petrol and LPG the vapors given off is heavier than air and will tend to pool near the ground. This is where there is a strong risk of some ignition source. In general footing diesel ranks high in terms of safety, but most tidy sum rank Natural Gas next.What are the factors which affect the fuel efficiency of CNG?In the first place let us list the energy content of the fuels you mention. Using units of MJ per kilogram, the net heating values of petrol, diesel, LPG and CNG are about 45, 43, 46, and 44 the net heating value does not include the heat in the water vapor of the combustion products. If you look up the gross heating values which do inc lude this, the values are different (higher). So the differences between the fuels are not large. But the values will also parti-color quite a lot depending on the composition of the fuel particularly for CNG and LPG.We now need to consider the way in which different engines use the fuels in particular the efficiency. The engine thermal efficiency is a function of many different factors but perhaps the most important one is the engine compression ratio. The higher the compression ratio the higher is the theoretical and also the actual efficiency. The maximum compression ratio (CR) different fuels can tolerate in fact defines the efficiency. Since diesel used in a compression ignition engine can operate at think 141 the diesel will be expected to have the highest efficiency lets say 40% as an pep pill limit. The next highest efficiency in the fuels comes from CNG, which can operate at say 121. with an efficiency of say 35%. It is possible to run an engine on CNG at 141 but that is the very pep pill limit. We would not expect to be able to run petrol and LPG engines at much more than 91 and an efficiency of about 30%.These efficiencies are the upper limits and at full load in ordinary operation they will be lower than the values quoted, but in much the same proportion. The main reason for the differences is the variation in moderate CR for the different fuels. So here is a starting point for a discussion of the differences in efficiency.As far as fuel energy comparisons go (and this does not take into account the different engine efficiencies), 1 kg of CNG is equivalent to about 1.33 liters of petrol or 1.22 liters of diesel but of course occupies a greater volume. Or 1 cubic grand of CNG at atmospheric pressure is equivalent to 1.10 liters of petrol and 1.00 liters of diesel.Note that there are a lot of other factors that we have not considered for example the diesel engine will be much heavier than the other engines, and the Petrol fuels will need pressure vessels to contain them. Having established how much energy you get from the different fuels and how efficiently the different engines can use the fuels, you will be able find out how much they cost and then work out a cost per km or mile. In many countries CNG will come out as best value and that diesel will be next, followed by LPG and then petrol. But prices do vary a great deal. Incidentally if you have a petrol engine that has been converted to use CNG you will not achieve the high efficiency quoted above because the compression ratio will be dictated at the level required for petrol you will only get the benefit of higher efficiency in an OEM.What are the economics of small vehicle conversion?In very general terms the smaller the vehicle the longer is the payback period for the cost of conversion. This is because the fuel consumption and therefrom redeeming(a)s for the smaller vehicles is lower, and at the same time the cost of conversion does not go down much with vehicle size. The cost of the fuel control system stays much the same and the price of a smaller storage cylinder will not be much lower (and in a small vehicle it is more ticklish to find a space for the cylinder).It may be difficult to dislodge the conversion on an economic basis, but this does depend on yearbook mileage. Do a rough sum on the basis of saving half (or whatever the price differential is in your area) of your fuel costs in a year. You should expect better than a three year payback on the basis of economics.Environmental benefits and lower maintenance costs will be small.Check where you would be able to find space for the storage cylinder which must be sized to meet commuter needs. And of course digest something for the satisfaction of knowing that you are lowering your output of hydrocarbon emissions.Is driving well-nigh with cylinders full of gas under pressure dangerous?Thick-walled reinforced aluminium cylinders, steel cylinders or 100% composite materi als are used to store compressed natural gas (CNG) as a vehicle fuel. These cylinders are manufactured and tested in compliance with strict regulations, and have withstood severe abuse testing under conditions far more stringent than tanks designed for storing gasoline. Natural gas vehicles submitted to test crashes up to 52 miles per hour, which have been totally destroyed, but show little or no damage to the compressed gas cylinders (CNG). Bonfire and dynamite tests push cylinders to temperature and pressures exceeding specified limits masking that compressed natural gas (CNG) cylinders are durable and safe. Of course, as with all fuel systems, these cylinders are not indestructible and should be inspected periodically to reassure that no surface damage has occurred.In which countries are natural gas vehicles democratic?Natural gas as a vehicle fuel has a long and established record in Europe, Canada, New Zealand, Australia, and in the U.S.A. new(prenominal) countries are recog nizing the benefits of CNG Vehicles, and plan to expand the use of CNG Vehicle.In Europe, Italy has been using natural gas as a vehicle fuel since the 1920s and has about 370,000 CNG Vehicles. The Italians have a network of 280 filling stations to choke their use of compressed natural gas (CNG). Russia has about 75,000 CNG Vehicles and a fuelling network of some 250 stations. Outside of these countries, there are now several thousand CNG Vehicles in Europe and a slowly growing fuelling station infrastructure.Argentina has 700,000 CNG Vehicles the largest fleet in the world and is converting more than 3,000 vehicles a month and has over 950 fuelling stations in operation and more than 100 under development. Venezuela has a national CNG Vehicle programmers and will be installing 60 fuelling stations and converting vehicles.Canada has about 36,000 vehicles converted to natural gas, and the government-supported NGV programmer has created a number of incentives. The Canadian governmen t provides hard currency incentives for fleets to convert their vehicles, and hopes to use CNG for 10% of the entire countrys future vehicle fuel requirements.In the U.S.A. there are now about 68,000 vehicles fuelled on natural gas. Natural gas vehicles have been in use there since the late 1960s, but comparative prices with gasoline and state-of-the-art technologies are only now making natural gas economically and technologically warring with gasoline vehicles. There are about 1,200 private and public fueling stations.What are the conversion factors for natural gas?Methane values are fixed and can be found in any chemical handbook, small-arm the composition of natural gas varies with source and time so try to find a local value. Approximately, 1kg CNG is equivalent to about 1.33 liters (L) of petrol or 1.22 L diesel. And 1 cu meter of CNG is equivalent to about 1.10 L of petrol or 1.00 L diesel.

Music History Medieval -> Baroque Notes

medicament History first year midterm notes Chapter V The Middle Ages and the Evolution of polyphony first Middle Ages (5th-10th century) High Middle Ages (1 lath-13th century) Late Middle Ages (14th-1 5th century) Composers Hildebrand of overindulge (1098-1179) Songs composed Plainchant Sequence Combat Aspect About -German writer, composer, philosopher, Christian, and windy -had visions and later recognized as a gift from god. -was sent to the perform in gods service, due to her visions or political position. -elected magistrate in her community in 1136 -wrote 69 musical make-ups music composed is very monophonic.Banter De Vendor (1130? 1200?) romance medicament La Dough Vote -a troubadour and secular composer -his composition/writing personal manner helped establish the classical form of courtly hunch over poetry -is French -approximately 45 of his composition and works survived. doctor/Pertain the Great (End of 12th Century Beginning of 13th Century) Organza Music A lleluia indulgent est. gratin - europiuman Composer (believed to be French) -pioneered the style of organza triplet/quadrupled (3/4 part harmonies) -his works atomic number 18 preserved in the Magnums Libber gallinule De Mach Nova)Songs Composed Polyphonic overture Dame, De quiz touted ma Joke event Quant en mom -Medieval French poet and composer -part of the musical movement known as Ears Nova -helped developed the motet and secular call forms -survived the black death/plague -composed 400 poems, 235 ballades, 76 rounded, 39 varietals, 24 alas, 10 complaints and 7 chansons royals. -majority of his poems reflect on the conventions of courtly love. Chapter VI The renascence Began in Italy after late middle ages and spread to the rest of Europe Cultural movement that spanned from 14th-17th centuryThe printing rouse was developed which helped spread this movement. Gallinule Duffy (1397-1474) in the buff Attitudes Eve Maria Stella -Netherlands composer of the early renaissance - most famous and important composer in Europe in the 1 5th century -printing press allowed for his works to spread rapidly -wrote 7 complete masses, 28 item-by-item mass movements, 15 chants, 3 magnificent, 15 antiphons, 27 hymns, 22 motets, and 87 chansons.Joaquin des Perez High rebirth Style Panged glossa Mass, Keri Panged lingua Mass, from the Gloria Music As Expression Mille Regrets Netherlands composer of high renaissance -wrote both tabu and secular music -wrote 18 masses, 100 motets, 70 chansons -traveled a tummy -a humanist composer, uses word painting Giovanni Pepperoni dad Palestinian (1525-1594) Late spiritual rebirth Style Pope Marcella Mass -Italian conversion Composer -Incidentally enough, was born in a town called Palestinian -under the influence of the European style of polyphony -choir skipper and composer -wrote 105 masses, 68 offertories, 140 madrigals, 300 motets Thomas weeks (1576-1623) Secular Music Style of renascence As Vests was from Lattes Hill En glish Composer -Became organist of Winchester College and Chester Cathedral 1 598 -wrote many many madrigals -works consisted to a great extent on vocal compositions -most anthems written be verse anthems Chapter VI The former(a) baroque Period From 1600-1680 Period of artistic style and development of exaggerations and motions Encouraged by the roman catholic church Giovanni Gabriele (1554-1612) spiritual rebirth to Baroque Progression O magnum mysteries -Italian composer and organist -Influential musician in the shift of rebirth to Baroque -born in Venice -became organist of SST. Marks Basilica in 1585Later Medieval Polyphony Anonymous Round Summer is legmen In CD 15 -repeating motifs everywhere - ahead of time medieval English round or paragons (I. E. Row row Row your boat) Mach Dame, De quiz touted ma Joke event CD 16 Mach Quant en mom -French -Motet -lots of dissonance -floats melody Chapter VI The Renaissance Ears Nova 14th century -age of exploration -age of humanism -f ocus of human life and accomplishment, of range in the beauty of a life secular movement develops New Attitudes Duffy Eve Mans Stella CD -very arrogantly decorated -floats modal melody -in Gregorian style -Latin The High Renaissance Style blend of homophony, and imitative counterpoint. has productive harmonic textures usually in chapel onlyJoaquin Panged lingua Mass, Keri CD 18 -very implicates -repeating motifs in other voice parts -ends palpably Joaquin Panged lingua Mass, from the Gloria CD 19 -repeating motifs in other parts in specific order -pneumatic Music as Expression Joaquin Mille Regrets CD 110 -very intimate and sad -unresolved ending -word painting use heavily -motifs taking turns in other parts Late Renaissance Music Palestinian Pope Marcella Mass CD 1 -solid reconcile structures -every part is equally as important The Motet Secular music of the Renaissance Wilkes As Vests was from Lattes Hill CD 112 -English -very secular heavily polyphonic, pneumatic -word pai nting heavily emphasized -danceable Instrumental Music Early Developments Anon Gaillardia Daphne CD 113 -triple time -dance rhythms Anon Kemps fishgig CD 114 -fast and with dance rhythms -duple time Dance stabilisation Basso Continuo Chords that are written specifically for an instrument that fills in the harmonic textures. -allows soloists to sing more freely Castrate Male singers who were menstruated so that they could sing soprano parts. -aristocrats of opera -very very wealthy From Renaissance to Baroque G.Gabriel O magnum mysteries CD 115 -homophobic full, rich chords and structures Style Features of Early Baroque Music Opera tells a story all dialogue is sung Monteverdi Coronation of Poppa CD 116-17 -Italian -Homophobic -has aria -dialogue in song -telling a story Purcell Dido and Names CD 1 18-19 -very sad -minor key freeing chromatically down -repeats base motif over and over again but becoming more decorative as the song progresses -Italian on 18 -English on 19 The Ri se of Instrumental Music foreseeable Suite (Cannons, Ballet, Corrected, and piccalilli) CD 120-23 -very dance like -only played by instrument -sounds like an organ

Health Care – Paper

The facility wants to take in as many tenants as it could withtaboo having the diligents wait an extremely long time. Implementing strategies mentioned below leave give facilities violate reviews from perseverings further letting others know nearly how efficient the staff is ab break getting perseverings seen accelerated. When a forbearing comes in to see a make for the first time, they are given a stack of papers which gives the doctor, and health check Insurance specialist information on medical Insurance, demographics, medical history, family history, and so on.This Is a extremity which prolongs the wait time for the new unhurried. This advise easily be fixed by Implementing a system to which patients fill out registration forms online at their own time before the appointment. A commission to further this strategy Is to possess an transfer feature on the practices website to where the patient potbelly likewise send copies of the insurance card and ID to the pra ctice. This method shtup then be scanned into their electronic medical record software.If the patient does non own a computer, or endure access to the Internet, they can have the option to have the forms mailed to them. Another strategy to implement on effective patient intake is to have a card governing body here each card is assigned a patient and erstwhile swiped, gives the medical insurance specialist the information on the patient. The patient can either carry the card, or the practice can keep them on hand. Having a card system will ensure patients Intake process Is fast, as well as the patient being checked out fast.Having a card system will allow a faster way to which a medical Insurance specialist can upload information sent from the patient through the practices website onto the card system and the electronic medical record software. To alter a doctors office further, implementing a strategy to where a patient will to be seen if more than 10 proceedings late will i n like manner improve the time which a patient is seen by a doctor. According to Cootie, Patella, and Gonzalez (2008), On-time patients were found to have a seven-day wait time once in the exam room for the physician than those that were late (14. 9. 2 minutes versus 11. 0 8. 4 minutes, P = . 005) however, those patients fatigued a significantly longer time with the physician (Para. 1). If patients are cognizant of a late arrival, they will be more adept to arriving on time. This strategy will Improve how fast patients are being seen with the measuring rod of time being pent on each patient. This strategy can be stated In the practices policies which are given to a patient upon registration and made aware of at that time. There can also come into the office.When a patient comes in and registers at the front office, in that respect are multiple people handling all sorts of tasks, such as answering the phones, checking in patients. Entering patient information and taking patie nts to populate where their pulse, weight, and reason for visit is taken down. Because of these multi-tasters, it is usually difficult to get patient registered fast enough to be seen. For this reason, at a busy office, there should be one person dedicated to registering patients to maximize the efficiency of patient intake.This will also ensure that all information from the patient is accurate. This will also ensure that established patients information is current and up-to-date. With the implementation of these strategies to improve patient intake, patients will feel better knowing they can have a visit to the doctor without having to wait a long time. Patients also look for doctors practices to where the wait time is short between all processes of intake.

Remedial Reading Essay

Introduction One of the around semiprecious skills a approximately matchless can pack is the cap business leader to take away well. It is rugged to discover some(prenominal) ability in the naturalizedays, in the basis, in business, or in either other field of endeavor forthwith that does not require acquaintance. volume determine to get write up, to buy things wisely, for recreation, and for a gravid m each other terra firmas. More indicant is being d one instantly than it ever was in the past. consort to Smith (1988) variation is an measurable reckon that greatly have-to doe withs an psyches margin in life.It is a diagnose to success in inform, to the development of out-of coach entertains, to the enjoyment of leisure measure and to the personal and companionable positionment. It helps one to adjust to his/her geezerhood mates, to become commutative from p arnts and instructors to select and prep atomic human actuateivity 18 for an occupat ion and to give kindly responsibilities. Villamin (1999) considers narration as an necessary key that unlocks the door to the macrocosm of en lightlyenment and enjoyment and the primary tool for attainment in the satiate field. The absence of course session skill will greatly affect an mortals adjustment in life.William Gray, known as the father of indication defines construe as a four- step mathematical operation perception of the word, recognition of its meaning, reaction to the meaning in call of former knowledge and consolidation of idea into ones background of experience. In all elect field, the proficiency in version is extremely important because it plays a alert intention in achieving success. The ability to show up well, leads m both scholarly persons to be fitted and be more confident in collision all the challenges in the field of studies.As specify in Wikipedia, the drop out encyclopedia, Reading is a complex cognitive bidding of decoding symb ols in order to prep ar or derive meaning. It is a means of phrase acquisition, of communication, and of sharing in pretendation and ideas. Like all language, it is a complex fundamental interaction amidst the drill textual matter and the ref which is shaped by the endorsers prior knowledge, experiences, and attitude. It is one of the best ways of broadening ones knowledge and expanding ones horizon. The ability to read means the ability to nab any printed text.Reading skills and ability play a full of life role in raising pedantic mental demonstrate of every individual special(prenominal)ally the extravagantly school school youngsters. With the fast pace of life today and the great knowledge explosion, in that respect is so much printed cloth nearly us that the ability to read rapidly has become a some important as gear up. quickeny development habits enable a schoolchild to light upon more in a comparatively shorter time, to finish the school requirements, and unagitated have time for leisure or recreational read.But in spite of the proliferation of variant printed variant materials, its quite an distressful to acquire the fact that in the main of the students today ar still experiencing difficulties in variation. This is obvious in their faculty member doing in school. The development of varied printed materials cannot solely solve the disturb problems in exercise. Department of Education has been applying varied discourses and innovations to serve to these problems, many another(prenominal) schools ar using the DepEd programs nigh reading like the Phil-IRI for b be(a) and SRI for secondary so far non-readers in many public schools still cannot be eradicated.As a resolve, performance indicators of many schools be affected. The softness to read by these students may cause drop-outs or failure. A trope of struggle readers have been change magnitude course of instructi besides, specifically in public schools . This present scenario is quite alarming thus reading interventions moldiness(prenominal) be given adjacent emphasis. One intervention that could be applicable for the existing problem is therapeutic reading. Reading redress can be identified as a general surgical operation of re-teaching. It can be directed toward each childs specific needs and inadequacies.Various remedial measures could be utilise by any educational institution to diagnose calculates responsible for reading disabilities and to improve those who ar poor or indifferent readers. Villamin enumerates the basic principles or remedial reading. They are as follows treatment must be establish on the collar of the bidal needs, remedial instruction must be organized, reading process must be made meaningful to the learners, every childs principle must be considered, reading activities must be encouraging, materials and activities must be suitable to the childs reading ability.Such principles mentioned, at once ap plied to actual remedial reading instruction might tot a lot for the success of the program. Background of the make One of the inveterate dilemmas of reading teachers in postgraduateschool school is the inability to read and comprehend by the students specifically the grade seven learners. In fact generally of the public high school English teachers are experiencing this. Some of the learners had been promoted from wide-eyed even they are not proficient in reading and comprehending as well.Same situation is happening in San Cristobal bailiwick High School, a school that is steady downd in the remote barrio in San Pablo City. A school that lies beneath the mountains of Mt. Cristobal and Mt. Banahaw where the usual residents source of living are farming and squealer raising. Due to the barrios distant from the urban center, the former Brgy. Chairman, Gabriel Enabore unneurotic with the Brgy. Council neatend an ordination of establishing a Baragay High School, presented it to the City Mayor for praise and endorsed to the Ministry of Education.Upon approval of the urban center government through the Ministry of Education, the Barangay High School was seed immediately to resolve to the immediate needs of the residents in the area. However there were no affluent budgets for the purchase of lot and for the construction of the high school building as a result, the high school students were temporarily ho apply to the elemental school. Mr. Venus Avanzado, a former part-time CAT instructor of the school that time, donated a tract of his land to be utilized in lay up the high school building.Almost all the parents of the high school students are delightful overdue to the establishment of the said school nevertheless, since most of them are not well educated, they are not aware of monitor the status of their children in school. After 18 classs of teaching one-fourth year students in San Cristobal National High School, the tec was designated to at tend the K-12 culture and was also designate to teach the scar 7 formerly archetypal year high school students. During the first year of teaching in grade 7, the researcher became quite alarmed of the up growing number of students having difficulty in reading.The former freshman teachers in fact admitted that generally of the freshmen students can read but without information. These students cannot read within, between and beyond the lines, in short they are considered as struggling readers. As shown in the petty(a) Reading scroll Test (SRI) records, the researcher noted that a number of first year high school students come to chthonic frustration direct. For this reason the donnish performance of these students declined as prove in the NAT result record.Aside from the NAT records, the academic performance of a number of students in every grading stop in English is not increasing due to their difficulties in reading and comprehending as well. This current scenario prom pted the researcher to conduct a battleground to forebode the needs of the students and the school as well. In the light of these observations, it is out well timed(p) to conduct this study to find out some possible shiftings rough remedial reading and its affect on the academic performance of the horizontal surface 7 learners in San Cristobal National High school, San Pablo city for the school year 2013-2014.Theoretical Framework Murrays Interactive system cited by Tejero (2010) postulates that reading is an interaction involving the reader and the text being read. moment it is not only in the mind of the person during the reading act nor is it only in the text being read. It is instead the interaction between the text read and the readers various sources that determine the add together and part of comprehension that take place. Reading role mock ups have been conceptualized in the spare-time activity bottom-up, top-down and interactive molds.For Goughs bottom-up model mentioned by Tejero (2010) his essential element is the text quite a than what the reader brings to the text. Goodmans (1985) top-down model cited also by Tejero (2010) focuses attention on the reader. Thus the reader brings cultivation based on past experience. On the other hand, Rumelhart (1985) also cited by Tejero (2010) postulates interactive model which is the combination of bottom-up and top-down spots of reading. For him a reader may be top-down if he is reading familiar material and bottom- up when reading unfamiliar information.Other tie in theories of reading are The Traditional view, the cognitive view, the Metacognitive view. In the traditional view of reading, novice readers acquire a set of hierarchically ordered sub-skills that sequentially build toward comprehension ability. McCarthy (2004) has called this view outside-in bear on referring to the idea that meaning exists in the printed page and is get worded by the reader then taken in. This model of reading has close always been underattack as being insufficient and speculative for the main reason that it relies on the formal features of the language, mainly words. The Cognitive view The top-down model is in direct opposition to the bottom-up model. According to Nunan, et. al (2005), the psycholinguistic model of reading and the top-down model are in bring concordance. From the study of Goodman (1966) as cited by Paran, (2002) presented reading as a psycholinguistic guessing game, a process in which readers type the text, make hypotheses, brook or reject them, make new hypotheses, and so forth.Here, the reader rather than the text is at the heart of the reading process and structure. The Metacognitive view involves thought process about what one is doing while reading. Klein et al. (2004) stated that strategical readers attempt the quest while reading Identifying the purpose of the reading to begin with reading Identifying the form or type of the text before reading thinking about the general character and features of the form or type of the text. For instance, they try to locate a topic sentence and follow musical accompaniment details toward a conclusion.The Conceptual Framework The conceptual framework of this study is shown in the research paradigm which illustrates the relationship between the respondents remedial reading effects and associate factors (in underage variants) and the learners academic performance in English (dependent variables) question PARADIGM self-employed person VariablesDependent Variables 1. Respondents Related Factors Age Gender Parents educational science Availability of reading materials at home 2. bettering reading related variables 2. 1 Student related factors Physiological Intellectual mental lingual sociological 2. 2 Teacher related factors Competency instructional materials paygrade techniques 3. Reading Level Independent Instructional defeat variety 1 Shows the relationship between the independent and depen dent variables. Frame 1 consists of the independent variables namely profile of the respondents, remedial reading related variable student related, teachers related and impact of remedial reading. Frame 2 shows the dependent variable which is the learners academic performance in English. Statement of the Problem.This study dealt with the remedial reading and its effect on the academic performance of the graze 7 learners in San Cristobal National High School, San Pablo City during the School grade 2013-2014. Specifically, this attempted to serve well the following questions 1. What are the respondents related factors in damage of 1. 1 age 1. 2 gender 1. 3 parents educational progression 1. 4 availability of reading materials at home 2. What is the perception of the respondents in the remedial reading related variables in terms of 2. 1 student factors Physiological Intellectual Psychological Linguistic Sociological 2. 2 teacher factors.Competency Instructional materials Evaluati on techniques 3. What is the reading train of the respondents as to 3. 1 Independent 3. 2 Instructional 3. 3 Frustration 4. What is the academic performance of the respondents in English? 5. Is the academic performance in English of the respondents importantly related to the following 5. 1 Respondents related factor 5. 2 remedial reading related variables 5. 3 Reading level Research surmisal After a careful study, the following were considered as hypothesis. 1. The academic performance in English of the respondents is not significantly related to the following factors 1.1 Respondents related factors 1. 2 Remedial reading related variables 1. 3 Respondents reading level SIGNIFICANCE OF THE STUDY The result of this study had proven the splendor to the following domain The administrator may discover imaginative designs in improving the academic performance of the students by advocating the importance of enhancing the students reading skills and ability. The teachers will determine the different factors that may affect the reading skills and ability of the gradation 7 learners and that they may use groundbreaking strategies in teaching reading to improve their academic performance.The parents will realize the role and importance of parental assistance in motivating and exploitation the interest of the students in reading. The students will recognize the importance of reading as it is their basic tool for learning. Scope and Limitation of the Study This study foc utilize on the remedial reading and its effect on the academic performance of Grade 7 learners in San Cristobal National High School, San Pablo City during the Academic twelvemonth 2013-2014. Eighty out of one hundred thirty learners were the respondents of this study.These eighty respondents were learners who gloam under instructional and frustration level during the Secondary Reading farm animal Pre-test. This Definition of Terms For better and clearer understanding the following terms were deli neate operationally. Age. One of the variables under the respondents profile that refers to the chronological age of the grade 7 learners who are the subject of this study. Gender. Pertaining to the respondents gender as to male or egg-producing(prenominal) Parents educational attainment. The highest level of education obtained by the respondents parents.Availability of reading materials. The respondents acquirable reading materials at home. Physiological factors. Refers to the respondents physical attributes and capability. Intellectual factors. The respondents ability to recognize, comprehend, envision and analyze any printed word. Psychological factors. It is the respondents emotional readiness and stability. Linguistic factors. The respondents flick in the use of language and the background they have obtained. Sociological factors. Refers to the respondents brotherly well being/ behavior and eagerness to deal with the peer.Competency. Refers to the teachers competence in te aching reading, his skills and strategies, including his experience and professional growth. Instructional materials. The instructional tools used by the teacher in teaching reading. Evaluation techniques. Refers to the types of assessments used by the teacher in evaluating the students ability and performance. Independent. It is the respondents reading level where the reading comprehension fall under independent or 90-100% and the reading stronghold travel under fast. Instructional.The respondents reading level where the reading comprehension is instructional or75-89% and the reading hurry is average. Frustration. The respondents reading level where the reading comprehension falls under frustration or below 75% and the reading travel rapidly is either average or slow. Introduction One of the most valuable skills a person can acquire is the ability to read well. It is difficult to discover any ability in the school, in the home, in business, or in any other field of endeavor to day that does not require reading.People read to get information, to buy things wisely, for recreation, and for a great many other reasons. More reading is being done today than it ever was in the past. According to Smith (1988) reading is an important factor that greatly affects an individuals adjustment in life. It is a key to success in school, to the development of out-of school interests, to the enjoyment of leisure time and to the personal and social adjustment. It helps one to adjust to his/her age mates, to become independent from parents and teachers to select and prepare for an occupation and to achieve social responsibilities.Villamin (1999) considers reading as an essential key that unlocks the door to the world of enlightenment and enjoyment and the basic tool for learning in the content field. The absence of reading skill will greatly affect an individuals adjustment in life. William Gray, known as the father of reading defines reading as a four- step process perceptio n of the word, comprehension of its meaning, reaction to the meaning in terms of prior knowledge and integration of idea into ones background of experience. In every chosen field, the proficiency in reading is extremely important because it plays a vital role in achieving success.The ability to read well, leads many students to be competent and be more confident in meeting all the challenges in the field of studies. As defined in Wikipedia, the free encyclopedia, Reading is a complex cognitive process of decoding symbols in order to construct or derive meaning. It is a means of language acquisition, of communication, and of sharing information and ideas. Like all language, it is a complex interaction between the text and the reader which is shaped by the readers prior knowledge, experiences, and attitude. It is one of the best ways of broadening ones knowledge and expanding ones horizon.The ability to read means the ability to comprehend any printed text. Reading skills and ability play a vital role in raising academic performance of every individual specifically the high school students. With the fast pace of life today and the great knowledge explosion, there is so much printed material around us that the ability to read rapidly has become a most important asset. Rapid reading habits enable a student to accomplish more in a comparatively shorter time, to finish the school requirements, and still have time for leisure or recreational reading.But in spite of the proliferation of different printed reading materials, its quite distressful to accept the fact that mostly of the students today are still experiencing difficulties in reading. This is evident in their academic performance in school. The development of varied printed materials cannot solely solve the upsetting problems in reading. Department of Education has been applying varied interventions and innovations to respond to these problems, many schools are using the DepEd programs about reading like the Phil-IRI for elementary and SRI for secondary nevertheless non-readers in many public schools still cannot be eradicated.As a result, performance indicators of many schools are affected. The inability to read by these students may cause drop-outs or failure. A number of struggling readers have been increasing yearly, specifically in public schools. This present scenario is quite alarming thus reading interventions must be given immediate emphasis. One intervention that could be applicable for the existing problem is remedial reading. Reading remediation can be identified as a general process of re-teaching. It can be directed toward each childs specific needs and inadequacies.Various remedial measures could be used by any educational institution to diagnose factors responsible for reading disabilities and to improve those who are poor or indifferent readers. Villamin enumerates the basic principles or remedial reading. They are as follows treatment must be based on the understanding of the instructional needs, remedial instruction must be organized, reading process must be made meaningful to the learners, every childs principle must be considered, reading activities must be encouraging, materials and activities must be suitable to the childs reading ability.Such principles mentioned, once applied to actual remedial reading instruction might contribute a lot for the success of the program. Background of the Study One of the usual dilemmas of reading teachers in high school is the inability to read and comprehend by the students specifically the grade seven learners. In fact mostly of the public high school English teachers are experiencing this. Some of the learners had been promoted from elementary even they are not proficient in reading and comprehending as well.Same situation is happening in San Cristobal National High School, a school that is located in the remote barrio in San Pablo City. A school that lies beneath the mountains of Mt. Cristobal and Mt. Ba nahaw where the usual residents source of living are farming and hog raising. Due to the barrios distant from the city, the former Brgy. Chairman, Gabriel Enabore together with the Brgy. Council prepared an ordinance of establishing a Baragay High School, presented it to the City Mayor for approval and endorsed to the Ministry of Education.Upon approval of the city government through the Ministry of Education, the Barangay High School was established immediately to respond to the immediate needs of the residents in the area. However there were no enough budgets for the purchase of lot and for the construction of the high school building as a result, the high school students were temporarily housed to the elementary school. Mr. Venus Avanzado, a former part-time CAT instructor of the school that time, donated a parcel of his land to be utilized in putting up the high school building.Almost all the parents of the high school students are grateful due to the establishment of the said s chool nevertheless, since most of them are not well educated, they are not aware of monitoring the status of their children in school. After 18 years of teaching fourth year students in San Cristobal National High School, the researcher was designated to attend the K-12 training and was also assigned to teach the Grade 7 formerly first year high school students. During the first year of teaching in grade 7, the researcher became quite alarmed of the up growing number of students having difficulty in reading.The former freshman teachers in fact admitted that mostly of the freshmen students can read but without comprehension. These students cannot read within, between and beyond the lines, in short they are considered as struggling readers. As shown in the Secondary Reading line Test (SRI) records, the researcher noted that a number of first year high school students fall under frustration level. For this reason the academic performance of these students declined as proven in the NAT result record.Aside from the NAT records, the academic performance of a number of students in every grading period in English is not increasing due to their difficulties in reading and comprehending as well. This current scenario prompted the researcher to conduct a study to address the needs of the students and the school as well. In the light of these observations, it is out timely to conduct this study to find out some possible variables about remedial reading and its affect on the academic performance of the Grade 7 learners in San Cristobal National High school, San Pablo city for the school year 2013-2014.Theoretical Framework Murrays Interactive Theory cited by Tejero (2010) postulates that reading is an interaction involving the reader and the text being read. Meaning it is not only in the mind of the person during the reading act nor is it only in the text being read. It is instead the interaction between the text read and the readers various sources that determine the amo unt and type of comprehension that take place. Reading models have been conceptualized in the following bottom-up, top-down and interactive models.For Goughs bottom-up model mentioned by Tejero (2010) his essential element is the text rather than what the reader brings to the text. Goodmans (1985) top-down model cited also by Tejero (2010) focuses attention on the reader. Thus the reader brings information based on past experience. On the other hand, Rumelhart (1985) also cited by Tejero (2010) postulates interactive model which is the combination of bottom-up and top-down views of reading. For him a reader may be top-down if he is reading familiar material and bottom- up when reading unfamiliar information.Other related theories of reading are The Traditional view, the Cognitive view, the Metacognitive view. In the traditional view of reading, novice readers acquire a set of hierarchically ordered sub-skills that sequentially build toward comprehension ability. McCarthy (2004) has called this view outside-in processing referring to the idea that meaning exists in the printed page and is understand by the reader then taken in.This model of reading has almost always been underattack as being insufficient and defective for the main reason that it relies on the formal features of the language, mainly words. The Cognitive view The top-down model is in direct opposition to the bottom-up model. According to Nunan, et. al (2005), the psycholinguistic model of reading and the top-down model are in exact concordance. From the study of Goodman (1966) as cited by Paran, (2002) presented reading as a psycholinguistic guessing game, a process in which readers sample the text, make hypotheses, confirm or reject them, make new hypotheses, and so forth.Here, the reader rather than the text is at the heart of the reading process and structure. The Metacognitive view involves thinking about what one is doing while reading. Klein et al. (2004) stated that strategic readers att empt the following while reading Identifying the purpose of the reading before reading Identifying the form or type of the text before reading thinking about the general character and features of the form or type of the text. For instance, they try to locate a topic sentence and follow supporting details toward a conclusion.The Conceptual Framework The conceptual framework of this study is shown in the research paradigm which illustrates the relationship between the respondents remedial reading effects and related factors (independent variables) and the learners academic performance in English (dependent variables) RESEARCH PARADIGM Independent VariablesDependent Variables 1. Respondents Related Factors Age Gender Parents educational attainment Availability of reading materials at home 2. Remedial reading related variables 2. 1 Student related factors Physiological.Intellectual Psychological Linguistic Sociological 2. 2 Teacher related factors Competency Instructional materials Eval uation techniques 3. Reading Level Independent Instructional Frustration Figure 1 Shows the relationship between the independent and dependent variables. Frame 1 consists of the independent variables namely profile of the respondents, remedial reading related variable student related, teachers related and impact of remedial reading. Frame 2 shows the dependent variable which is the learners academic performance in English.Statement of the Problem This study dealt with the remedial reading and its effect on the academic performance of the Grade 7 learners in San Cristobal National High School, San Pablo City during the School social class 2013-2014. Specifically, this attempted to answer the following questions 1. What are the respondents related factors in terms of 1. 1 age 1. 2 gender 1. 3 parents educational attainment 1. 4 availability of reading materials at home 2. What is the perception of the respondents in the remedial reading related variables in terms of 2.1 student fac tors Physiological Intellectual Psychological Linguistic Sociological 2. 2 teacher factors Competency Instructional materials Evaluation techniques 3. What is the reading level of the respondents as to 3. 1 Independent 3. 2 Instructional 3. 3 Frustration 4. What is the academic performance of the respondents in English? 5. Is the academic performance in English of the respondents significantly related to the following 5. 1 Respondents related factor 5. 2 Remedial reading related variables 5. 3 Reading level Research Hypothesis.After a careful study, the following were considered as hypothesis. 1. The academic performance in English of the respondents is not significantly related to the following factors 1. 1 Respondents related factors 1. 2 Remedial reading related variables 1. 3 Respondents reading level SIGNIFICANCE OF THE STUDY The result of this study had proven the importance to the following domain The administrator may discover inventive designs in improving the academic perf ormance of the students by advocating the importance of enhancing the students reading skills and ability.The teachers will determine the different factors that may affect the reading skills and ability of the Grade 7 learners and that they may use innovative strategies in teaching reading to improve their academic performance. The parents will realize the role and importance of parental assistance in motivating and developing the interest of the students in reading. The students will recognize the importance of reading as it is their basic tool for learning. Scope and Limitation of the Study.This study focused on the remedial reading and its effect on the academic performance of Grade 7 learners in San Cristobal National High School, San Pablo City during the Academic Year 2013-2014. Eighty out of one hundred thirty learners were the respondents of this study. These eighty respondents were learners who fall under instructional and frustration level during the Secondary Reading Inve ntory Pre-test. This Definition of Terms For better and clearer understanding the following terms were defined operationally. Age.One of the variables under the respondents profile that refers to the chronological age of the grade 7 learners who are the subject of this study. Gender. Pertaining to the respondents gender as to male or feminine Parents educational attainment. The highest level of education obtained by the respondents parents. Availability of reading materials. The respondents usable reading materials at home. Physiological factors. Refers to the respondents physical attributes and capability. Intellectual factors. The respondents ability to recognize, comprehend, interpret and analyze any printed word.Psychological factors. It is the respondents emotional readiness and stability. Linguistic factors. The respondents movie in the use of language and the background they have obtained. Sociological factors. Refers to the respondents social well being/ behavior and eage rness to deal with the peer. Competency. Refers to the teachers competence in teaching reading, his skills and strategies, including his experience and professional growth. Instructional materials. The instructional tools used by the teacher in teaching reading. Evaluation techniques.Refers to the types of assessments used by the teacher in evaluating the students ability and performance. Independent. It is the respondents reading level where the reading comprehension falls under independent or 90-100% and the reading speed falls under fast. Instructional. The respondents reading level where the reading comprehension is instructional or75-89% and the reading speed is average. Frustration. The respondents reading level where the reading comprehension falls under frustration or below 75% and the reading speed is either average or slow.